This report sets out the framework for the United Nations’ urgent socio-economic support to countries and societies in the face of COVID-19, putting in practice the UN Secretary-General’s Shared Responsibility, Global Solidarity report on the same subject. It is one of three critical components of the UN’s efforts to save lives, protect people, and rebuild better, alongside the health response, led by the World Health Organization (WHO), and the humanitarian response, as detailed in the UN-led COVID-19 Global Humanitarian Response Plan.