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GI-ESCR’s Takeaways from CSW68

GI-ESCR’s Takeaways from CSW68

GI-ESCR participated in the 68th session of the UN Commission on the Status of Women (CSW68) that was held from 11 to 22 March 2024 at the UN Headquarters in New York City.

The session concluded with the adoption of the Agreed Conclusions—the outcomes document reflecting the international consensus on the thematic priority theme— by States. The Agreed Conclusions build upon the Beijing Declaration and Platform for Action and contribute to set standards on the advancement of women ‘s rights and gender equality.

Among the most relevant conclusions for our agenda, the Commission underscored it is imperative for stakeholders to incorporate a gender perspective into climate policies across all levels, from local to international. Furthermore, the CSW highlighted the necessity of integrating gender perspectives into fiscal policies, particularly by ensuring the progressivity of taxes. Another significant conclusion drawn by the CSW is the urgent need to recognise, reduce, and redistribute the disproportionate burden of unpaid care and domestic work borne by women. Furthermore, the CSW emphasised the critical importance of investing in equitable, accessible, and inclusive public services to advance the rights of all women and girls, especially those living in poverty.

However, the conclusions also show notable gaps, by omitting key aspects for advancing gender equality. There was a lack of acknowledgement of the pressing nature of the climate emergency and the imperative to equitably transition away from fossil fuels towards clean, renewable energy sources, to advance the rights of women and girls. The conclusions failed to propose new standards to link finance, tax policies, and climate justice effectively to advance substantive gender equality. There was no recognition of how the climate crisis exacerbates existing gender disparities in care work, further burdening women and girls. The conclusions also overlooked the detrimental impact of the commercialisation and privatisation of public services on women's and girls' ability to overcome poverty and inequality.

The 68th session also ended with the selection of Saudi Arabia as the chair for next year’s CSW. This selection for next year’s chair raises serious concerns about the upcoming work of the Commission. Saudi Arabia's track record on women's rights is notoriously poor, starting with a legal framework that severely undermines gender equality. Appointing Saudi Arabia to lead next year’s discussions on the advancement of women’s rights sends a contradictory and damaging message. It undermines the credibility and effectiveness of the CSW, as it appears to prioritise geopolitics over genuine commitment to gender equality.

We further analyse the Agreed Conclusions presenting a review of the most relevant standards adopted and the gaps that remain to be closed in relation to climate change and the gender-just transition towards sustainable societies, gender-based tax policies, as well as care and gender transformative public services for the realisation of human rights.

Gender-responsive climate policies – just transition

The conclusions drawn by the CSW underscored the importance of integrating gender perspectives into climate policies and empowering women to play an active role in climate action and resilience-building efforts. Recognising the gendered nature of climate impacts, the agreed conclusions emphasised the importance of strengthening the participation, representation, and leadership of women in decision-making processes related to climate and environmental action. In particular, the Commission called on stakeholders to integrate a gender perspective into policies at all levels, from local to international, and promote the involvement of women in science, technology, research, and development. It also called on the implementation of policies to improve climate resilience and expand access to education, livelihood opportunities, healthcare, and infrastructure for women and girls, especially in disaster and humanitarian situations. Moreover, the CSW indicated that the provision of quality public goods and services that benefit women and girls experiencing poverty is essential to address the intersecting challenges of gender inequality, climate change, and poverty.

Notwithstanding these positive standards, most importantly, the agreed conclusions failed to stress the urgency of the climate crisis. Moreover, the conclusions failed to present an analysis of different aspects of the link between the climate emergency, poverty and gender equality. In that sense, there is no recognition of how the climate emergency will continue to widen the gap in care work. Given the climate crisis will heighten the current lack of access and imbalances concerning care, stakeholders need to establish care and gender-responsive climate policies that consider the effects of climate change on care.

The conclusions also lacked a broader vision of the need to equitably phase out fossil fuels and ensure a just transition to clean, renewable energy as a fundamental measure to achieve gender equality and combat the climate emergency. In that sense, the Commission failed to address the need for a just transition that incorporates human rights and gender equality principles in climate policies. Furthermore, the Commission failed to call on developed States to urgently provide new, additional, and debt-free climate finance, especially for States most vulnerable to the effects of climate change, and to recognise the role that progressive and green tax policy can play in delivering a just transition to sustainable societies.

Tax policies for gender equality

One of the key dimensions analysed by the Commission was the issue of tax policies to address poverty eradication, gender equality, and women’s empowerment. Through its agreed conclusions, the CSW underscored the importance of integrating gender perspectives into fiscal policies to foster more equitable and inclusive economic development.  Most notably, the Commission urged stakeholders to increase the capacity of ministries of finance in assessing the different impacts of fiscal policies on women to ensure that government expenditures and investments adequately address the challenges faced by women and girls living in poverty.

Furthermore, the CSW called for inclusive international tax cooperation to combat tax evasion, tax avoidance and illicit financial flows to eradicate poverty, with a particular focus on women and girls. As a mean to avoid reinforcing gender biases, the Commission emphasised the need to ensure the progressivity of tax policies, especially targeting those with higher income levels through specific tax measures, including wealth and corporate taxes, while preventing regressive taxation that disproportionately affects women with lower incomes. This is a historic win that contributes to the advancement of standards that help shape a new international fiscal architecture. One that can deliver on the realisation of all fundamental rights and the achievement of gender equality.

Nevertheless, despite the call from several NGOs, one of the main failures of the conclusions was that they did not develop new standards linking finance, tax and climate justice for the advancement of substantive gender equality.

Care policies

In its conclusions, the CSW also addressed care and emphasised the need to address gender disparities in unpaid care work and promote the participation and leadership of young women and girls in decision-making processes. The CSW highlighted that the unequal distribution of unpaid care work is a barrier to the achievement of equality that contributes to higher poverty rates among women and adolescent girls and hinders sustainable growth and employment opportunities. The CSW also emphasised the importance of recognising, reducing, and redistributing women's disproportionate burden of unpaid care and domestic work. This involves sustained investments in the care economy, promoting work-life balance, and measuring the value of unpaid care work to understand its contribution to the national economy. In this line, the Commission recommended measures to promote the equal sharing of caregiving responsibilities between women and men, both within households and in society at large. Among those measures, the CSW included implementing legislation and policies such as paid maternity and paternity leave, flexible working arrangements, and accessible social services like childcare facilities.

The new standards developed on care are amongst the most important wins achieved in the CSW68 for the realisation of women’s rights.

Gender transformative public services

The conclusions drawn by the CSW also underscored the importance of investing in equitable, accessible, and inclusive public services to promote the rights of all women and girls, particularly those living in poverty. The Commission stressed that access to healthcare and education is a means to breaking the cycle of intergenerational poverty. Furthermore, the CSW underlined social protection systems, public services, and sustainable infrastructure as tools to ensure an adequate standard of living for women and girls. The Commission also required stakeholders to put in place concrete measures to realise the right to the highest attainable standards of physical and mental health for women and girls, such as investing in public health systems.

However, the conclusions failed to recognise that the commercialisation and privatisation of public services raise fundamental human rights concerns that impair women’s and girls’ possibilities to overcome poverty and inequality. The failure to recognise the impacts of the commercialisation of essential public services, such as education, health, water and sanitation was one of the key losses in the CSW68 agreed conclusions.

We encourage you to read the full text of the Agreed Conclusions for a more comprehensive understanding of all the issues addressed by the CSW68!

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.