Social inequality poses a significant challenge to provide all children with equal learning opportunities, the report, based on a survey of 7,600 schools in 11 countries in Latin America, Asia and North Africa, found.
The report reveals a particularly glaring gap between the resources available to urban and rural schools.
In India, the report found that 27 per cent of village schools have electricity compared to 76 per cent of schools in towns or cities. Only about half of the rural schools surveyed have enough toilets for girls and fewer than 4 per cent have a telephone.
In Peru, fewer than half of village schools are equipped with electricity, a library or toilets for boys or girls. Yet, in urban areas, nearly all schools have electricity, 65 per cent have enough lavatories and 74 per cent have libraries.
"The data reveal how social inequality affects a child's opportunity to learn. And clearly, no country - rich or poor - is immune to these disparities," Hendrik van der Pol, director of UNESCO's Institute for Statistics, said.
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In general, the report says village schools are in greater need of repair, according to the survey results.
In Brazil, half the pupils in villages sit in run-down classrooms compared to fewer than 30 per cent of pupils in urban establishments.
UN study shows impact of social inequality on the schooling children