The recognition of gender equality as a cross-cutting issue in the Paris Declaration and the OECD-DAC’s gender marker system to assess the contribution of overseas development assistance (ODA) to gender equality goals have also been important contributions to greater effectiveness. With its emphasis on development effectiveness and the recognition of gender equality and the empowerment of women as critical to achieving development results, the Busan Partnership for Effective Development Cooperation also advances progress through a series of concrete commitments. It resulted in a specific gender indicator that attempts to incentivize targeting of public expenditures to benefit both women.