A/HRC/50/60 institutional and financial commitments to gender equality as evinced in its Gender Equality Strategy, with a similarly robust approach to racial equality. The Special Rapporteur urges the community of UNDP donors and its executive leadership to commit the intellectual and material resources necessary to fundamentally reorient UNDP away from racially discriminatory underdevelopment. 50. The Inter-American Development Bank (IDB) reported that its environmental and social framework policy explicitly identifies the elimination of racism as an institutional objective. It reported that it considered racial equality in the context of its programming through its diversity action plan 2019–2021. Its gender and diversity action plan continues this progress. Since 2006, IDB has had an indigenous peoples policy, with two separate units on indigenous peoples and gender and diversity. According to IDB, people of African descent persons with disabilities and the LGBTQ+ population are seen as priority areas for inclusion and development in its programming. Between 2019 and 2021, 16 operations and projects financed by the Bank, representing 6 per cent of its portfolio, went to support people of African descent, including projects addressing underdevelopment. The Bank reported that “between 2020 and 2021, approximately 18 per cent of its operations incorporated African descendants and indigenous peoples”. It also published technical guidance on “diversity data” for interested entities.90 51. The United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women) reported that challenging systemic racism must include both institutional diversity and inclusion efforts, including structural changes to its programming. UN-Women has created a Senior Racial Justice lead position to undertake collaboration and programming work and has developed, through its Caribbean Multi-Country Office, a pilot programme on South-South and triangular solutions to end gender and race-based discrimination in the context of the United Nations Decade for People of African Descent as an important cooperative initiative to advance the intersectional and structural equality envisioned in the Sustainable Development Goals.91 52. The World Health Organization (WHO) reported on its efforts to promote global recovery from the COVID-19 pandemic by addressing structural racism and ethnicity-based discrimination. WHO reported that it will continue to support cooperative efforts and initiatives to address racial and ethnic discrimination, inequities and health disparities to achieve “Health for All”. WHO also reported that its regional office for the Americas has prioritized ethnicity as a cross-cutting theme for its work.92 2. The 2030 Agenda and marginalization of racial justice, equality and nondiscrimination 53. On one hand, the existing racial equality commitments in the 2030 Agenda are a positive development. However, as noted by several participants in the expert consultations held by Special Rapporteur, the implementation of the Sustainable Development Goals remains weak, suggesting a merely performative commitment to addressing entrenched racial and ethnic inequalities. They also noted that the implementation of the Goals remains largely untethered from the human rights system. 54. With respect to racial justice, equality and non-discrimination, the positive elements described above are undercut by ambiguities and an overall implementation framework that effectively marginalizes these principles. 93 Whereas the Sustainable Development Goals function as top-level commitments, the targets establish the specific outcomes that are used to determine attainment of the individual Goals. Each target, in turn, has at least one indicator used to track its progress. Indicators thus play a crucial role in resource allocation and project prioritization. 55. The Inter-Agency and Expert Group on Sustainable Development Goal Indicators, which governs the indicator framework, stipulates that the indicators “should be 90 91 92 93 Response to the Special Rapporteur’s questionnaire by the Inter-American Development Bank. Submission by UN-Women. Submission by the World Health Organization (WHO). Submission by the Society for the Psychological Study of Social Issues. 13