The COVID‑19 crisis is affecting everyone, but women and girls are being differently impacted and could face disproportionate economic, health and social risks. These gender-differentiated socio-economic risks must be recognized for an effective COVID-19 response and recovery. This in-depth checklist can be used to guide UNDP Country Offices, UN sister agencies, countries and other partners to ensure that key gender equality considerations are taken into account when conducting a Social and Economic Impact Assessment and Response. The checklist can be applied to both the on-going emergency and post-emergency COVID-19 scenarios.