E/2016/27 E/CN.6/2016/22 (x) Recognize the family as a contributor to development, including in the achievement of the internationally agreed development goals for women and girls, that gender equality and women’s empowerment improve the wellbeing of the family, and in this regard stress the need for elaborating and implementing family policies aimed at achieving gender equality and women ’s empowerment and at enhancing the full participation of women in society; Fostering enabling environments for financing gender equality and the empowerment of women and girls (y) Promote gender equality and the empowerment of women by reaffirming the commitments made in the Addis Ababa Action Agenda of the Third International Conference on Financing for Development, 11 pursuing policy coherence and an enabling environment for sustainable development at all levels and by all actors and reinvigorating the global partnership for sustainable development; (z) Reiterate the need for gender mainstreaming, including targeted actions and investments in the formulation and implementation of all financial, economic, environmental and social policies, and adopt and strengthen sound policies and enforceable legislation and transformative actions for the promotion of gender equality and women’s and girls’ empowerment at all levels; (aa) Support and institutionalize a gender-responsive approach to public financial management, including gender-responsive budgeting and tracking across all sectors of public expenditure, to address gaps i n resourcing for gender equality and the empowerment of women and girls, and ensure that all national and sectoral plans and policies for gender equality and the empowerment of women and girls are fully costed and adequately resourced to ensure their effective implementation; (bb) Take steps to significantly increase investment to close resource gaps, including through the mobilization of financial resources from all sources, including public, private, domestic and international resource mobilization and allocation, including by enhancing revenue administration through modernized, progressive tax systems, improved tax policy, more efficient tax collection and increased priority on gender equality and the empowerment of women in official development assistance to build on progress achieved, and ensure that official development assistance is used effectively; (cc) Urge developed countries to fully implement their respective official development assistance commitments, including the commitment made by many developed countries to achieve the target of 0.7 per cent of their gross national income for official development assistance to developing countries and the target of 0.15 to 0.20 per cent of their gross national income for official development assistance to least developed countries, and encourage developing countries to build on the progress achieved in ensuring that official development assistance is used effectively to help meet development goals and __________________ 11 16/62 General Assembly resolution 69/313, annex. 16-05842