A/HRC/39/34 31. Other experts pointed to the discrepancy between the targets listed under each Sustainable Development Goal and the global indicators identified to measure the progress made under each target. Global indicators identified for the implementation of the 2030 Agenda were classified into three tiers depending on the level of methodological development and overall data availability. 12 For example, Tier I indicators were considered to be conceptually clear, had internationally established methodology and standards available, and data for the indicator were regularly produced by countries. In reality, Tier I indicators were the only ones that most States would be reporting on. 32. According to UN-Women, only two global indicators identified for Goal 5 on gender equality were currently classified as Tier I. Those were indicators 5.5.2 (proportion of women in managerial positions) and 5.b.1 (proportion of individuals who own a mobile telephone, by sex). Goal 10, which promised to reduce inequalities within and among countries according to the Inter-Agency and Expert Group on Sustainable Development Goal Indicators, had only three Tier I indicators: 10.6.1 (proportion of members and voting rights of developing countries in international organizations); 10.a.1 (proportion of tariff lines applied to imports from least developed countries and developing countries with zerotariff); and 10.b.1 (total resource flows for development, by recipient and donor countries and type of flow (such as official development assistance, foreign direct investment and other flows)). One expert stressed that, while many of the Sustainable Development Goal targets relevant to gender equality were quite comprehensive and in line with international human rights standards, if the accountability for the implementation of the 2030 Agenda was based mostly on statistical data and the current framework, most of the gains on gender equality or women’s rights would not be reflected in the reporting. Some experts indicated the need to elaborate methodologies for indicators under Goal 5 currently classified under Tier II and Tier III so that they could be moved to Tier I. Others suggested not to be too bound by Tier I indicators and rather to use indicators that were available and most relevant in each country. 33. Some indicators used under the Millennium Development Goals had not been included in the global indicators identified for the 2030 Agenda. For example, the indicator on the ratio of girls to boys in primary, secondary and tertiary education and the indicator on enrolment in primary education — both of which were well established and widely used, including as one of the Millennium Development Goal indicators — had not been selected as Sustainable Development Goals indicators. They had not been selected as they were not sufficient to measure target 4.1 on free, equitable and quality primary and secondary education. The suggested indicator for that target reads: 4.1.1: Proportion of children and young people: (a) in grades 2/3; (b) at the end of primary; and (c) at the end of lower secondary achieving at least a minimum proficiency level in (i) reading and (ii) mathematics, by sex. However, all those indicators were classified as Tier II or III, as methodologies had not been established or because data were not readily available. As a result, while the old and insufficient but existing enrolment indicators had been dropped, better measures to replace them were not yet available and, therefore, gender equality in primary and secondary education could not be reported. VI. Role of the human rights mechanisms in strengthening accountability for the 2030 Agenda 34. The processes for the follow-up to and review of the implementation of the 2030 Agenda for Sustainable Development and its Sustainable Development Goals represented a step forward from the mechanisms for the Millennium Development Goals. The high-level political forum on sustainable development served as the main mechanism for the followup and review of the 2030 Agenda at the global level. The 2030 Agenda also encouraged 12 See United Nations, Inter-Agency and Expert Group on Sustainable Development Goal Indicators, “Tier Classification for Global SDG Indicators”, 2018. 9