The report will explore the impact of poverty on the intellectual and physical development of the child. It will also cover vicious cycles that lead to the perpetuation of poverty and the role of investment in early childhood to break these cycles. In addition, it seeks to look at the various tradeoffs and dilemmas involved, in particular where people in poverty have been facing institutional and social abuse, and where social services are lacking or insufficient. The report will be presented to the UN General Assembly in October 2021.