This document gives guidance on how to promote and implement gender equality and women's empowerment. It provides guidelines for organizations to develop the capabilities to achieve a culture of gender equality and women's empowerment. The guidelines include the framework, resources, policies, tools and good practices for contextualizing, promoting and implementing gender equality. This document focuses on the inequality resulting from the gender specific roles assigned to women, girls, men and boys and is applicable to all types of organizations (public or private), regardless of their size, location or field of activity. This document does not address the specific aspects of relations with labour unions or work councils, nor the country-specific regulations and compliance relating to gender diversity.