This document contains the response matrix for comments received from the Board on the draft document "Revised Policy on the Prevention and Protection from Sexual Exploitation, Sexual Abuse, and Sexual Harassment” during the consultation period taking place from 25 January to 5 February 2021. Feedback from the active observer representing civil society organizations from developed countries is also contained in the document and is to be further considered during the meeting between the Executive Director and civil society organizations to take place in advance of B.28.