11. Achieving an ambitious post-2015 development agenda, including all the sustainable development goals, will require an equally ambitious, comprehensive, holistic and transformative approach with respect to the means of implementation, combining different means of implementation and integrating the economic, social and environmental dimensions of sustainable development. This should be underpinned by effective, accountable and inclusive institutions, sound policies and good governance at all levels. We will identify actions and address critical gaps relevant to the post-2015 development agenda, including the sustainable development goals, with an aim to harness their considerable synergies, so that implementation of one will contribute to the progress of others. We have therefore identified a range of cross-cutting areas that build on these synergies.

B. Sustainable development goals
245. We underscore that the Millennium Development Goals are a useful tool in focusing achievement of specific development gains as part of a broad development vision and framework for the development activities of the United Nations, for national priority-setting and for mobilization of stakeholders and resources towards common goals. We therefore remain firmly committed to their full and timely achievement.

246. We recognize that the development of goals could also be useful for pursuing focused and coherent action on sustainable development. We further recognize the importance and utility of a set of sustainable development goals, based on Agenda 21 and the Johannesburg Plan of Implementation, which fully respect all the Rio Principles, taking into account different national circumstances, capacities and priorities, are consistent with international law, build upon commitments already made, and contribute to the full implementation of the outcomes of all major summits in the economic, social and environmental fields, including the present outcome document. The goals should address and incorporate in a balanced way all three dimensions of sustainable development and their interlinkages. They should be coherent with and integrated into the United Nations development agenda beyond 2015, thus contributing to the achievement of sustainable development and serving as a driver for implementation and mainstreaming of sustainable development in the United Nations system as a whole. The development of these goals should not divert focus or effort from the achievement of the Millennium Development Goals.

247. We also underscore that sustainable development goals should be actionoriented, concise and easy to communicate, limited in number, aspirational, global in nature and universally applicable to all countries while taking into account different national realities, capacities and levels of development and respecting national policies and priorities. We also recognize that the goals should address and be focused on priority areas for the achievement of sustainable development, being guided by the present outcome document. Governments should drive implementation with the active involvement of all relevant stakeholders, as appropriate.

248. We resolve to establish an inclusive and transparent intergovernmental process on sustainable development goals that is open to all stakeholders, with a view to developing global sustainable development goals to be agreed by the General Assembly. An open working group shall be constituted no later than at the opening of the sixty-seventh session of the Assembly and shall comprise 30 representatives, nominated by Member States from the five United Nations regional groups, with the aim of achieving fair, equitable and balanced geographic representation. At the outset, this open working group will decide on its methods of work, including developing modalities to ensure the full involvement of relevant stakeholders and expertise from civil society, the scientific community and the United Nations system in its work, in order to provide a diversity of perspectives and experience. It will submit a report, to the sixty-eighth session of the Assembly, containing a proposal for sustainable development goals for consideration and appropriate action.

249. The process needs to be coordinated and coherent with the processes to consider the post-2015 development agenda. The initial input to the work of the working group will be provided by the Secretary-General, in consultation with national Governments. In order to provide technical support to the process and to the work of the working group, we request the Secretary-General to ensure all necessary input and support to this work from the United Nations system, including through establishing an inter-agency technical support team and expert panels, as needed, drawing on all relevant expert advice. Reports on the progress of work will be made regularly to the General Assembly.

250. We recognize that progress towards the achievement of the goals needs to be assessed and accompanied by targets and indicators, while taking into account different national circumstances, capacities and levels of development.

251. We recognize that there is a need for global, integrated and scientifically based information on sustainable development. In this regard, we request the relevant bodies of the United Nations system, within their respective mandates, to support the regional economic commissions in collecting and compiling national inputs in order to inform this global effort. We further commit to mobilizing financial resources and capacity-building, particularly for developing countries, to achieve this endeavour.