2 Advancing Gender Equality in Nepal: Refining gender-responsive budgeting for transformative impact GRB is not merely tool, as it is often perceived. Its scope extends far beyond this, especially when considering its role in planning and budgeting processes including public finance management(PFM) and fiscal policies. As outlined in this paper, GRB can play a vital role in ensuring gender equality throughout these processes. This Strategy Paper provides a strong foundation for discussing practical strategies and a roadmap for strengthening the current GRB system in Nepal. It is sure to stimulate a reform process involving a broad range of stakeholders. Ultimately, this strategy paper will help policy-makers not only to reflect on the current state of GRB in Nepal while offering valuable guidance on how to enhance and implement it in order to create a truly equal society based on justice for all. I am also deeply honoured to have been asked to share my perspective on a subject that is very close to my heart. I have dedicated over sixty years to advancing gender equality in Nepal and beyond. Lastly, I would like to thank the authors and FES Nepal for bringing forward such an important paper. Dr. Meena Acharya Senior Economist and Former Advisor to the President of Nepal