Towards global partnerships: a principle-based approach to enhanced cooperation between the United Nations and all relevant partners (2019), para. 44
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20. Stresses the need for the United Nations system to continue its efforts to develop, for those partnerships in which it participates, a common and coherent approach across the United Nations system that places greater emphasis on transparency, impact, accountability, due diligence and risk management, while taking into account the specific mandates of United Nations agencies, programmes and other entities and without imposing undue rigidity in partnership agreements;