On behalf of the group, the Chair expresses appreciation to the co-facilitators for preparing the food for thought paper, which the group appreciates and considers a good basis for further consultations.

The following are the group's preliminary/initial comments on the sections of elaborated in the paper, while the group reserves the right to provide further input to this process:

First: Structure of the political declaration

1. The objective of the 2nd World Summit for Social Development, as adopted in GA Resolution 78/261, is to address the gaps and recommit to the Copenhagen Declaration on Social Development and the Programme of Action and its implementation and give momentum towards the implementation of the 2030 Agenda. This constitutes the vision of the summit.

2. In addressing those aspects, the structure of the political declaration should follow the structure of the Copenhagen Declaration and Programme of Action in order to be able to assess the gaps and reaffirm the commitments made therein, as well as ensure their implementation, which in turn contributes to the fulfilment of the 2030 Agenda for Sustainable Development.

3. The Group emphasizes the areas of commonality between the social development agenda and the sustainable development agenda as being mutually reinforcing, in particular the ultimate goal of poverty eradication in all its forms and manifestations.

4. The group supports the proposed format to divide the document into (a, b, c, and d). On D (follow-up and review of implementation), the group highlights the importance that the follow-up and review of implementation should cover the entire social development agenda, as it came in Copenhagen and its Programme of Action, taking note that the Summit's objective is to recommit to Copenhagen and not create a new social development agenda.

Second: General Context and General Principles

1. The group supports the context elaborated by the co-facilitators.

2. It further recommends the General Context section to be divided into two main parts:

a. Guiding Documents: the Copenhagen Declaration and its Programme of Action, the 2030 Agenda for Sustainable Development, the 2023 Sustainable Development Summit Declaration, as well as agreed international commitments in the area of development.

b. Persistent global structural impediments, as well as current and emerging global challenges impeding the achievement of social development, as per Copenhagen, and the 2030 Agenda for Sustainable Development.

c. The food for thought paper has rightly identified existing and emerging major challenges. The group requests giving more prominence to the following areas: 1) the global debt problem, 2) fulfilment of commitments to financing for development, including through ODA, 3) international cooperation as a key contributor, 4) special reference to the technological advancements in the digital sphere, with its opportunities and challenges, including on job creation, social solidarity and cohesion and the design, implementation and delivery of social services, as well as transfer of technology and bridging the digital divide within and between countries, 5) Racism and racial discrimination as a systemic persistent structural impediment to the attainment of social development. 6) health emergencies, 7) environmental degradation and loss of biodiversity, and global food insecurity, 8) addressing the root causes of inequality and underdevelopment, 9) paying particular attention to regional specificities, in terms of priorities and region-specific challenges, including climate vulnerability and conflict situations.

3. General Principles:

a. The group supports the general principles identified in the food for thought paper, while requesting a reference to the right to development.

b. Reaffirmation and strengthening of the role of the Commission on Social Development as the bearer of the primary responsibility for the follow-up to and review of the World Summit for Social Development and the outcome of the twenty-fourth special session of the General Assembly, and the outcome of the 2nd World Summit for Social Development, while it continues to serve as the main United Nations forum for an intensified global dialogue on social development issues.

c. The centrality of the role of New York in advancing the social development agenda, taking into consideration the wide spectrum of issues of overlapping nature that impact the implementation of the social development agenda as well as its central role in following up on the implementation of the 2030 Agenda for Sustainable Development through the High-Level Political Forum.

4. Call to Action and Implementation:

a. The Group supports the identified areas of action.

b. The group reiterates the request that this section reflects the Copenhagen Declaration and Programme of Action structure of action areas.

c. The group requests creating a distinction between the three pillars of social development; namely: poverty eradication, productive employment and decent work for all, and social integration, and the other sub-action areas.

d. In addition, the Group highlights the following elements:

1) Under poverty eradication: a more visible reference to multidimensional poverty, extreme poverty and the feminisation of poverty/ Special focus on social protection/ the group reserves on the identification of a specific minimum percent of allocation of resources to national protection systems/ International cooperation.

2) Under productive employment and decent work for all: limited market access to developing countries and trade barriers/ women's economic empowerment, including through access to the workforce, transition from informal to formal economy/ addressing the wage gap between men and women/ addressing the unequal burden sharing between men and women in the care and domestic work, including on paid and unpaid care work/ eliminating child labour/ racial inequality in the world of work/ access to technology for developing countries/ the impact of technological advancements, in particular digital technologies, including AI on the world of work and job creation/ standalone reference to energy transition, in line with commitments for climate financing for mitigation and adaptation in developing countries and achieving just transition.

3) The group supports the cluster on social integration.

4) On food security: further elaboration on women's access to productive resources/ Indigenous peoples/ strengthening of food security networks based on local production and equitable distribution of food.

5) On Universal Health Coverage: unhindered access to medical technologies/ expanding on resilient national heath infrastructures/ capacity building for health-care personnel/ addressing communicable (infectious diseases) in addition to NCDs/ international cooperation in those domains/ recognition of community-based health care, particularly primary health care to address maternal and child mortality/ appropriate, ethical, and safe collection and use of health data, and proper legal and technical safeguards to ensure the patient's privacy to support informed public health policy.

6) On quality education: early childhood education and care.

7) On harnessing technology and AI to advance social development: lifting barriers to access to technology for developing countries/ addressing hate speech, misinformation and disinformation to advance social development (reference to democracy and freedom of expression, of which the group is supportive, is misplaced in this cluster).

8) On climate resilence: reflect the agreed context in climate talks on fulfilment of commitments for climate change financing, particularly on mitigation and adaptation in addition to just transition.

9) On gender equality and the empowerment of women: this cluster is limited in areas relevant to this goal.

10) On adequate housing, urbanisation and water and sanitation: affordability of access to adequate housing/ investing in urban infrastructure/ addressing homelessness.

11) On social policies and the role of the family: separation between care and support systems and the role of the family/ reflection of the need for family oriented and family friendly social policies in support of the family recognizing its role as it was elaborated in Copenhagen and its role in social cohesion and intergeneration solidarity and social integration/ role of the state in care and support systems.

12) On renewal of the social contract: The G77 and China reiterates its position on the concept of the social contract, and its repeated request for an inter-governmentally agreed definition and reserves its position on its inclusion until further explanation on definition, and relevance has been provided.

5. Implementation, review, and follow-up:

a. The group supports the proposal to hold a five review, and strengthening the role of CSocD in this domain. The review should be on the implementation of the social development agenda as established under the Copenhagen Declaration and Programme of Action.

b. The group supports the expansion on the role of financing the social development agenda and relevant partnerships and international cooperation.

c. The group considers that peer reviews, if accepted, should be government-to-government and requests clarification on the reference to other stakeholders in this domain.

2. The Group would like to thank you, Madam Chair, and your bureau members, for your strong leadership throughout this session, which allowed for the successful conclusion of the work of the Fifth Committee. We are grateful to all facilitators for your tireless efforts in guiding the work of the Committee.

3. We also wish to recognize the hard work and efforts of representatives of the Secretariat for the Fifth Committee in support of our work and proceedings this session.

Madam Chair,

4. We are pleased to have reached consensus on some of the agenda items this session. Our Group appreciates the efforts made by all negotiators towards finalizing agreements on agenda items relating to the Organisation's ICT Strategy, the Joint Inspection Unit, and the revised estimates on measures to combat Islamophobia. However, our inability to conclude some of the other agenda items is a matter of concern for our Group.

5. In particular, the Group regrets the absence of comprehensive agreements under agenda items such as Human Resources Management and Accountability. We made every attempt to achieve consensus by moving significantly from our long-standing positions in the true spirit of compromise. It is concerning that we were not able to adopt substantive resolutions on these important matters and we look forward to renewed and more meaningful efforts in the next sessions to successfully producing consensus on these very important matters.

6. Despite our divergences on these agenda items, there were a few areas of convergence that we hope will form the basis of our discussions in future sessions, we especially look forward to continue building consensus on the thorough review of the Organization's internship programme, to develop a centralised system that promotes more opportunities for interns from developing countries in the Organization. We also hope to achieve meaningful results on air travel during the next first resumed session.

7.We also look forward to the coming sessions to continue working in an inclusive manner, especially in identifying steps to address the Organization's recurrent liquidity problems, which can only be sustainably resolved if Member States fulfil their obligations to pay their assessed contributions in full, on time and without conditions.

Madam Chair,

8. The Group of 77 and China remains committed to the work of this Committee in helping this Organization deliver on its mandates. We stand ready to engage with all delegations in an inclusive, transparent and effective manner.

I thank you, Madam Chair.

The Group notes with concern that the financing gap for the SDGs remains substantial. In this regard, we emphasize that international tax cooperation is a fundamental component of the international financing architecture, as it enables developing countries to strengthen domestic resource mobilization and address illicit financial flows, tax avoidance, and tax evasion.

The Group underscores that discussions on international tax cooperation must be inclusive, and transparent, recognizing the role of the United Nations, where all Member States participate on an equal footing. In this regard, we recall the adoption of General Assembly resolution A/RES/79/235, which establishes an open-ended intergovernmental negotiating committee for the purpose of drafting the United Nations Framework Convention on International Tax Cooperation and two early protocols simultaneously. This is a significant step towards a more just and equitable global tax system that fully considers the needs and priorities of developing countries.

The Group reiterates that international tax rules should support, rather than hinder, the ability of developing countries to mobilize domestic resources. The taxation of cross-border services, the digital economy, and the prevention of profit shifting by multinational enterprises are central to the discussions for the Group. We stress the importance of capacity-building and technical assistance to help developing countries implement effective tax policies and administration.

In conclusion, the Group of 77 and China reaffirms its strong commitment to strengthening multilateral cooperation in tax matters. We will continue to advocate for an inclusive and effective international tax system that reflects the development needs of all countries and contributes to a more just and sustainable global economy.

I thank you