The Union of Comoros presented its first VNR to the HLPF in July 2020. This Second Voluntary National Report once again takes stock of the implementation of all the SDGs, with a focus on the international theme agreed for HLPF 2023 “Accelerating the recovery from the coronavirus disease (COVID-19) and the full implementation of the 2030 Agenda for Sustainable Development at all levels” with focus on SDGs 6, 7, 9, 11 and 17. This involves examining the progress made for each SDG by evaluating the achievement of the prioritized targets, highlighting the achievements and good practices as well as the measures and actions which will contribute to improving performance. The Report also discusses the policy architecture supporting the implementation of the different pillars and the process by which sectoral policies have taken into account the different SDGs. It also analyzes the consistency and synergies established between the 2030 Agenda for Sustainable Development and other regional and global frameworks and agendas of which the Union of the Comoros is a stakeholder. This consistency makes it possible to optimize the implementation framework and increase the efficiency and effectiveness of planned interventions in favor of resilient development in the face of climate change.