E/CN.6/2024/L.3 gross national income for official development assistance to developing coun tries and the target of 0.15 to 0.20 per cent of their gross national income for official development assistance to the least developed countries, and encourage developing countries to build on the progress achieved in ensuring that official development assistance is used effectively to help to meet development goals and targets, through investments for gender equality and the empowerment of women and girls living in poverty; Engage and finance women’s organizations and collectives (qqq) Promote a safe and enabling environment for all civil society actors and increase public and private financing, including robust, sustainable, flexible, multi-year financing, for civil society organizations, prioritizing local community level initiatives, and strengthen monitoring and accountability at the national, regional and international levels, as appropriate; (rrr) Support women’s collectives, cooperatives, trade unions and associations in advocating for protecting and promoting the right to work and rights at work, including freedom of association, peaceful assembly and collective bargaining, and equal pay for work of equal value; prevent and remove barriers to gender equality and the empowerment of women in the world of work and implement policies that ensure the participation of collectives, cooperatives, associations, workers ’ organizations and unions of women workers, both employed and self-employed, in labour policy and programme design and implementation; and support these organizations in advocating for full, productive and decent work and mediate access for all women, particularly women living in poverty, to entitlements and service delivery; (sss) Support the important role of civil society actors and organizations, trade unions and national human rights institutions, where they exist, in promoting and protecting all human rights and fundamental freedoms of all women and g irls, in particular those living in poverty, as well as in the full, effective and accelerated implementation of the Beijing Declaration and Platform for Action and the outcome of the twenty-third special session and the 2030 Agenda, and take steps to prot ect such actors, including women human rights defenders, integrate a gender perspective into the creation of a safe and enabling environment for the defence, protection and promotion of human rights and fundamental freedoms and to prevent discrimination in all its forms, violations and abuses against them, such as online and offline threats, harassment, violence and reprisals; and combat impunity by ensuring that violations or abuses are promptly and impartially investigated and that those responsible are held accountable; (ttt) Fully engage men and boys as agents and beneficiaries of change, and as strategic partners and allies in achieving gender equality and the empowerment of women and girls, including their economic empowerment, and the respect of the ir rights and fundamental freedoms, by understanding and addressing the root causes of gender inequality, such as unequal power relations, legal, economic and social status, gender stereotypes and practices that perpetuate discrimination against women and girls and the feminization of poverty; designing and implementing national policies and programmes that address the roles and responsibilities of men and boys, including the equal sharing of responsibilities between women and men in care and domestic work; occupational segregation in working life including its vertical and horizontal dimensions, in all sectors; ensuring the enforcement of child support laws; and eliminating social norms that condone violence against women and girls and attitudes by which women and girls are regarded as subordinate to men and boys as contribution to poverty eradication and women’s economic empowerment; 24-05678 25/27