Inputs to the Outcome Document

This brief offers a global overview of health spending and highlights the critical role of health expenditure data in shaping policies to achieve the SDG health targets. It calls on countries and global partners to strengthen health expenditure tracking via health accounts to improve policymaking, enhance transparency, and promote accountability.

Addressing both social and environmental objectives is essential to mitigate risks and seize opportunities related to the low-carbon transition. A just transition requires supportive financial flows and enabling financial systems. Member States can support mobilization of financial resources for a just transition by leveraging public development banks, incentivizing the use of financing instruments that attract private capital, developing comprehensive sustainable finance frameworks that consider social and environmental objectives, and developing capacities within the financial system.

Scaling up the Global Accelerator on Jobs and Social Protection for Just Transitions

Financing the Pathway Towards Universal Health Coverage (UHC): Improving Health Sector Priority Setting

This brief presents evidence on coverage and financing gaps for universal social protection (USP), offering actionable recommendations for FfD4. The ILO estimates that to ensure at least a social protection floor, low- and middle-income countries require an additional investment of US$ 1.4 trillion (3.3 per cent of the aggregate GDP) of these countries. To close the financing gap countries must increase investment in social protection, raising effective coverage by 2 percentage points annually (SDG indicator 1.3.1). At the international level, debt relief should move at a faster pace and access to international emergency financing must be enhanced to enable regular investment in USP in a climate-volatile world and avoid repeated rounds of austerity.

This brief argues that taxation policies on tobacco, alcohol, and sugary drinks present a timely and effective strategy for advancing sustainable development while improving public health and well-being. Health taxes not only generate government revenue through higher tax rates but also promote healthier behaviors, leading to improved health outcomes and productivity gains that benefit society as a whole. Over the next five years, increases in tobacco, alcohol, and SSB taxes could generate an additional $3.7 trillion USD in government revenues globally—an average of $740 billion USD per year, equivalent to 12% of global health budgets and 0.75% of global Gross Domestic Product (GDP).

Investment is necessary but not sufficient for achieving inclusive economic growth and decent work. The ILO MNE Declaration provides an investment framework for coherent and synergistic policies concerning job creation, enterprise development, formalization, skills development and protection of workers’ rights. Consultation with social partners can ensure that decent work is prioritized while also enabling enterprises to grow. And dialogue between host and home countries could lead to better alignment of policies and ODA to support investment facilitation for development.

Financing for Sustainable Progress to Universal Health Coverage

This policy brief emphasizes the need for financing inclusive structural transformation to foster economic growth, create decent jobs, and ensure sustainable development. Developing countries face challenges due to limited financial resources, premature deindustrialization, and a shift towards low-productivity sectors. The brief recommends strengthening national public development banks, forming public-private alliances, and adopting tailored macroeconomic frameworks. These efforts, combined with social partner involvement and multilateral cooperation, are crucial to overcoming financing barriers and supporting long-term, inclusive development.