Women in development A/RES/72/234 (c) Informal employment, disaggregated by sex, income, age, race, ethnicity, migratory status, disability and geographic location; 48. Urges all Member States to undertake a gender analysis of national labour laws and standards and to establish gender-sensitive policies and guidelines for employment practices, including for transnational corporations, with particular attention to export-processing zones, building, in this regard, on multilateral instruments, including the Convention on the Elimination of All Forms of Discrimination against Women 19 and conventions of the International Labour Organization; 49. Urges Member States to incorporate a gender perspective, commensurate with gender equality goals, into the design, implementation, monitoring, evaluation and reporting of national sustainable development strategies, to ensure alignment between national action plans on gender equality and national development strategies and to encourage the involvement of men and boys in the promotion of gender equality, and in this regard calls upon the United Nations system to support national efforts to develop methodologies and tools and to promote capacity-building and evaluation; 50. Encourages Member States to ensure the inclusive and more effective participation of national mechanisms for gender equality and the empowerment of women in the formulation of national development strategies, including strategies aimed at eradicating poverty and reducing inequalities, and to strengthen capacities for gender mainstreaming by allocating adequate financial and human resources to national women’s machineries, as well as to, and within, line ministries, establishing and/or strengthening dedicated units for gender equality and the empowerment of women, providing capacity development for technical staff and developing tools and guidelines, and calls upon the United Nations system to support national efforts in this regard; 51. Also encourages Member States to continue to increase, as appropriate, the participation of civil society, including women’s and youth organizations, in government decision-making processes in national policy areas, including sustainable development; 52. Encourages Member States, the United Nations system and donor countries to strengthen and implement gender-responsive planning and budgeting processes and to develop and strengthen methodologies and tools for this purpose, as well as for the monitoring and evaluation of investments for gende r equality results, as appropriate, and encourages donors to mainstream a gender perspective into their practices, including joint coordination and accountability mechanisms; 53. Recognizes that there is a need for all donors to maintain and deliver on their respective bilateral and multilateral official development assistance commitments and targets and that the full implementation of those commitments will substantially boost the resources available to push forward the international development agenda, and urges countries to track and report resource allocations for gender equality and the empowerment of all women and girls; 54. Urges the donor community, Member States, international organizations, including the United Nations, the private sector, non-governmental organizations, trade unions and other stakeholders to strengthen the focus and impact of development assistance targeting gender equality and the empowerment of women and girls through gender mainstreaming and the funding for targeted activities and enhanced dialogue between donors and partners, and also to strengthen the __________________ 19 17-23312 Ibid., vol. 1249, No. 20378. 13/15