In the late 1960s, the United Nations began paying special attention to the LDCs recognizing those countries as the most vulnerable of the international community. The International Development Strategy for the second United Nations Development Decade for the 1970s incorporated special measures in favour of the least developed countries. In order to generate international attention and action to reverse the continuing deterioration of the socio-economic condition of these most vulnerable countries, the First United Nations Conference on the LDCs was held in Paris in 1981, which adopted a comprehensive Substantial New Programme of Action (SNPA) for the 1980s for the LDCs. The SNPA was subsequently endorsed by the UN General Assembly in its resolution 36/194 of 17 December 1981. To continue focus on the need for special measures for these countries, the Second United Nations Conference on the Least Developed Countries (LDC II) was held in 1990 also in Paris, adopting the Paris declaration and the Programme of Action for the LDCs for the 1990s. The Third United Nations Conference on the Least Developed Countries (LDC III) was held in Brussels hosted by the European Union from 14 to 20 May 2001.

The Brussels Declaration and the Programme of Action for the Least Developed Countries for the Decade 2001-2010 [Eng, Fr], adopted by the Third United Nations Conference on the Least Developed Countries in Brussels on 20 May 2001, were endorsed by the General Assembly in its resolution 55/279 of 12 July 2001.

Framework for partnership: The Programme of Action for the Least Developed Countries (LDCs) for the Decade 2001-2010 adopted on 20 May 2001 in Brussels aims at improving human conditions of the population of the LDCs and provides a framework for partnership between LDCs and their development partners "to accelerate sustained economic growth and sustainable development in LDCs, to end marginalization by eradicating poverty, inequality and deprivation in these countries, and to enable them to integrate beneficially into the global economy".
Goals and targets: The overarching goal of the Programme of Action for the Least Developed Countries (PoA) is "to make substantial progress toward halving the proportion of people living in extreme poverty and suffering from hunger by 2015 and promote the sustainable development of the LDCs". The Programme of Action contains 30 international development goals, including those contained in the Millennium Declaration . They are embedded in the commitments of the LDCs and their development partners.

Commitments: The Programme is based on shared but differentiated responsibilities or mutual commitments of the LDCs and their development partners and articulates their policies and measures by the LDCs in seven interlinked areas: 1) fostering a people-centered policy framework; 2) good governance at national and international levels; 3) building human and institutional capacities; 4) building productive capacities to make globalization work for LDCs; 5) enhancing the role of trade in development; 6) reducing vulnerability and protecting the environment and 7) mobilizing financial resources.

Cross-cutting issues: The Programme contains ten cross-cutting priority issues: poverty eradication, gender equality, employment, governance at national and international levels, capacity-building, sustainable development, special problems of landlocked and small island LDCs, and challenges faced by LDCs affected by conflict.
Guiding principles: The implementation of the Programme of Action is guided by the following principles:

1. An integrated approach: The development process should be viewed in a comprehensive, coherent and long-term manner by LDCs and their partners, including the multilateral agencies within and outside the United Nations system. When addressing economic development and poverty eradication, there should be a balance between economic and other objectives of development. The implementation of the Programme of Action should be integrated into all international processes of concern to the LDCs.

2. Genuine partnership: With greater alignment between national policies and strategies in LDCs and the external assistance strategies of their partners, the scope for more effective dialogue between them has expanded. Open and transparent development cooperation, underpinned by strong political will, can help bring about rapid transformations in LDCs.

3. Country ownership: All efforts should be made by LDCs and their partners to ensure genuinely country-led development. This will be aided by the joint identification of development priorities by LDCs and their development partners. Also, LDCs will need to be effectively involved in areas such as aid coordination and debt relief.
4. Market considerations: While acknowledging the importance of market forces in the sustained process of economic growth and poverty reduction, there is a need to ensure an appropriate mix of public-private participation. However, this cannot be achieved without adequate attention to market weaknesses as well as government weaknesses, and consideration of the preparedness of the private sector. It is necessary to work towards a good balance between public action and private initiative. To be fully productive, however, a market must operate within a stable legal and economic framework.

5) Result orientation: Only positive concrete processes and outcomes can sustain public confidence in the development partnership between LDCs and their development partners. The process of identifying, assessing and monitoring progress on processes and concrete outcomes will be a key aspect of the implementation of the Programme of Action and its success will be judged by its contribution to progress of LDCs towards achieving international development targets, as well as their graduation from the list of LDCs.
Three track approach to the follow-up: The Programme recognizes that success in attaining its objectives will depend critically on the effective follow-up, implementation, monitoring and review at the national, regional and global levels.