The United Nations Development Programme published this report in 2014. This report was part of a larger initiative pertaining to LGBT issues in Asia. The report analyses the legal and social environment for LGBT persons in Nepal, in the context of political developments. This report was the outcome of a participatory dialogue between the Government and several development agencies.

The report presents political developments and victories of LGBT advocacy in Nepal. These include the decision of the Supreme Court in Pant v. Nepal, which legalised same-sex relationships and recognised transgender persons. However, it notes that LGBT persons in Nepal continue to be subject to discrimination and violence.

The report points to negligence on the part of the government in implementing laws and policies to protect LGBT rights. Significantly, this report also noted the intersections of other factors such as age, caste, and ethnicity in understanding discrimination.

The report also analyses the law and policy environment surrounding LGBT rights in Nepal. It details the socio-cultural factors which influence the lives of LGBT persons and their experience in family and society. Furthermore, it analyses the LGBT community’s experience in and access to education, employment and health services as well.

The report lists several recommendations, covering issues such as education, employment, family affairs, health and media. It advocates for more public awareness and sensitization programmes, legalizing same-sex marriage and adoption, and HIV prevention efforts.