International Institute

for Environment
and Development
Trustees’ report and accounts
for the year ended 31st March 2014
Registered company number: 2188452

Registered charity number: 800066

Registered OSCR number: SC 039864

July 2014

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Trustees’ Report

Reference and administrative details of the charity,

its trustees and advisers
Trustees
Maureen O’Neil (Chair) (retired 27 June 2014)

Rebeca Grynspan (Chair) (appointed 27 June 2014)

Lisa Beauvilain (re-appointed 27 June 2014)

Filippa Bergin

Somsook Boonyabancha

Alastair Da Costa (appointed 1 July 2013)

Teresa Fogelberg (retired 27 June 2014)

Laila Iskandar (retired 2 July 2013)

Alan Jenkins (Vice Chair) (retired 28 November 2013)

Frank Kirwan (Treasurer)

Anna Maembe (retired 2 July 2013)

Pancho Ndebele (retired 27 June 2014)

Lorenzo Rosenzweig

Francisco Sagasti

Ian Rushby (Vice Chair) (re-appointed 2 July 2013)

Min Tang (re-appointed 27 June 2014)

The trustees are the directors of the company under the Companies Act.

Director
Dr Camilla Toulmin

Registered office
The registered office of the company is at:
80-86 Gray’s Inn Road
London, WC1X 8NH, United Kingdom

Charity Registered number: 800066

Company Registered number: 2188452
OSCR Registered number: SC 039864

Auditors Solicitors Bankers

Crowe Clark Whitehill LLP Bates, Wells and Braithwaite Barclays plc
St. Bride’s House LLP Level 27
10 Salisbury Square 2-6 Cannon Street 1 Churchill Place
London London London
EC4Y 8EH EC4M 6YH E14 5HP

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Trustees’ Report (continued)

The trustees present their annual report, including the directors’ report and strategic report, together
st
with the audited consolidated accounts for the year ended 31 March 2014. This Report and the
Accounts have been prepared in accordance with the Companies Act 2006, the company’s articles of
association and the statement of recommended practice: Accounting and Reporting by Charities
(2005).

Structure governance and management

Charitable status
The company is registered in England and Wales as a charity (registered charity no. 800066), and in
the USA as a publicly supported organisation exempt from federal income tax. The company is
registered in Scotland as a charity (OSCR registration number SC 039864).

The company is registered in the UK as a company limited by guarantee (registered no. 2188452) and
its activities are governed by the Memorandum and Articles of Association (dated 9.11.98).

The Memorandum of Association restricts the company’s activities to those which are exclusively both
charitable and educational. In addition, the Memorandum of Association allows the company to invest
funds not immediately required whilst complying with the laws and restrictions governing the investment
powers of charities.

In the event of winding up of the company each member undertakes to make a contribution up to a
maximum of £1.

Trustee appointment
The names of the trustees are shown on the opening page.

Trustees retire by rotation; six years’ service (3+3) is the maximum unless allowed exceptionally by the
Board.

Trustees attend an induction programme before appointment to familiarise themselves with the
operational activities and day to day management of the institute which have a bearing on the trustee
roles and responsibilities.

Organisational structure
IIED’s Board of Trustees meets in full twice a year, and twice a year as the Executive Committee. Any
board member may attend the Executive Committee either by conference call or in person. The
Executive Committee meetings focus on the company business, both the routine work of the
programmes and the review of the management accounts and risk management reported by the
Finance, Audit and Risk Assessment sub-committee. The Executive Committee consists of the
honorary officers, the vice chair, the treasurer and such other members who may be able to attend.

The Finance, Audit and Risk Assessment sub-committee meets quarterly to review financial
performance and risk management at IIED. It reports to the board and the Executive Committee. It
comprises a minimum of four board members, the Director and the Chief Operating Officer. Each year,
the board reviews and approves the strategy and rolling business plan. The day to day running of the
institute is delegated to the Director who is supported by a Management Team and Strategy Team.
IIED administrative and management decisions are the responsibility of a staff management group
(Management Team) and policy and strategy are reviewed and agreed by a staff strategy group
(Strategy Team). Both of these key groups are supported by ad hoc working groups.

IIED has an agreement with the trade union Unite.

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Risk
The staff and board have put in place a framework for evaluating risk, which considers major, medium
and low risks, under the following categories: finance, information technology, human resources, office
and programmes. The major risks thus identified are prioritised and reviewed annually by the Finance,
Audit and Risk Assessment sub-committee and steps are taken to mitigate those risks, as described on
page 26.

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IIED is a policy and action research organisation working to promote sustainable development and
improve the livelihoods of all, but especially the poor, in ways that protect the environments on which
these livelihoods are built. Based in London and working on five continents, we specialise in linking
local priorities to global challenges. In Africa, Asia, Latin America, the Middle East and the Pacific, we
work with some of the world’s most vulnerable people to ensure they have a say in the decision-making
arenas that most directly affect them — from village councils to international conventions. We believe
our effectiveness comes from building partnerships with local people and their organisations — this has
long been central to our way of working.

Established in 1973, lIED has made important contributions to many major milestones of sustainable
development, from the Brundtland Commission of 1987 and the 2002 World Summit on Sustainable
Development in Johannesburg, to the annual meetings of the UN Framework Convention on Climate
Change (UNFCCC), the Rio+20 summit in 2012 and ongoing discussions on the ‘post-2015 agenda’,
which will shortly supersede the Millennium Development Goals.

Our longstanding body of research and communications work has consolidated lIED’s reputation at the
cutting edge of environment and development. Together with our broad-based network of partners, we
aim to shape a future where people and planet can thrive.

In setting our programme each year, we take account of the Charity Commission’s general guidance on
public benefit. Our trustees aim to ensure that the programmes we undertake are in line with our
charitable objectives and aims, promoting sustainable and equitable development for the public benefit.

2013–2014 was the final year in our five-year strategy 2009-2014, and particularly saw us finalising our
plans and priorities for our 2014-2019 strategy, Engaging for Change.

How we make a difference: delivering ‘public benefit’

Our work combines research, advice and advocacy. Like an academic institute, we often publish in
peer-reviewed journals. W e value our independence and our high standards of research. Almost all our
reports are available free on our website. Like a consultancy company, we often provide national
governments and international development agencies with advice on specific projects, policies or
issues. And like an advocacy organisation, we often focus on particular issues and promote them in the
public policy arena. In all we do, we focus on equitable and enduring solutions, built in collaboration with
partners at the grassroots. We aim to serve the public benefit in a number of ways, including working in
partnerships, researching and analysing evidence on which decisions for the public good can be taken,
communicating what we do and what we produce by way of data and analysis as widely as possible,
and building bridges between groups and organisations which might not otherwise come together.

Partnerships with people at all levels are crucial to our effectiveness. They let us co-generate ideas
and co-produce evidence and new thinking. Partnerships create space for building trust between
different interests and groups, and for key actors to learn together and work out what they think. For
example, our work with urban poor organisations helps give them voice and negotiating power. This
year, David Satterthwaite and Diana Mitlin’s book, Reducing Urban Poverty in the Global South, has
highlighted how urban poor organisations are fundamentally important in co-producing knowledge
about urban policy. The book has had a positive reception from both academic and policymaking
audiences. Similarly, we have successfully promoted the concept of ‘biocultural heritage’ — small-
scale farmers’ accrued knowledge, innovative practices and biological resources. With partners, we
have raised awareness of its value in international policy on agrobiodiversity and food security at the
World Conservation Congress, World Trade Organisation and at meetings of the Convention on
Biological Diversity.

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We work to generate and use evidence, because we understand the need for evidence-based decision
making, and how new ideas can transform how people look at the world. New ideas open up the
possibility of ‘thinking and doing’ differently. We particularly seek to challenge misconceptions by
generating credible evidence that allows new policy responses. For example, the urban poor need
access to both housing and land. Our work in Karachi and Bangkok has challenged high density urban
development plans, and provided empirically grounded evidence on how to ensure that urban
transformation does not exclude low- income and marginalised groups. And our political economy
analysis of climate finance investments by governments and others in Rwanda, Ethiopia, Nepal and
Bangladesh are helping to implement priority interventions, to build climate resilience and shift to a
greener economic system.

Excellent communications put IIED on the ‘front foot’, keeping us proactive in international fora, but also in
the press and on TV, and on the web and in social media. For example, David Satterthwaite’s TEDx talk in
Hamburg on how to ensure aid reaches the urban poor was heard not only by the live audience but has
been watched over 2400 times on YouTube. IIED also has a reputation for tight well-crafted briefing papers,
knowledgeable blogs and op eds, and well agued in-depth analysis of important issues. This year two other
IIED books have been in high demand: The great African land grab? Agricultural Investments and the Global
Food System (Zed Books) and Foreign investment, law and sustainable development: a handbook on
agriculture and extractive industries (IIED Natural Resource Issues series). And through regional lesson
sharing, alliance building and innovative webinars, we are achieving a ‘critical mass’ of knowledge amongst
a worldwide community of professionals on how to use legal tools to make public scrutiny of government
and business much more effective. This year our central communications team supported the Irish
government’s EU presidency event at Dublin Castle, facilitating a well-received discussion between
‘grassroots’ and international practitioners on hunger, nutrition and climate justice, and producing a set of
papers to accompany the meeting. The team, together with IIED’s Sustainable Markets Group, also secured
a World Bank contract for research communications for their WAVES programme (Wealth Accounting and
Valuation of Ecosystem Services).

We recognise the importance of building bridges, both with our broad set of outside partners, and with
other actors. Collaboration generates insights and synergies across sectors, levels, and methods of
work. For example, our work is helping ensure that climate change actions recognise the specific challenges
facing urban populations, and that environmental issues are linked to questions of food security, shifting the
debate from ‘grow more food’ to a more balanced view that takes into account inequality, food access, quality
and use. And our dialogues on green economy are opening up space for green economy initiatives to
understand the importance of informal economic actors — often the source of more than 70 per cent of jobs
— and the dangers for social justice and inclusion of dealing only with formal systems and powerful groups
at the top end of the distribution spectrum.

Ambitious for change: looking ahead to 2019 and beyond

This year also sees us building a bridge of a different kind—from our 2009-2014 strategy focusing on
problem orientated research to our new 2014-2019 Engaging for Change strategy, in which we will put
more emphasis on helping drive forward the implications of that research.

We are re-affirming our goals on sustainable natural resource use, cities that work for people and
planet, sustainable markets, and equitable solutions to climate change, but also setting out four new
ambitious cross-institute initiatives that focus on accelerating change:

• Inclusive transitions to climate resilience and green economy

• International engagement for a sustainable planet
• Rights plus action

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• Fair consumption from sustainable food systems.
Hence, in this year’s Trustees’ report — our last for the 2009-2014 strategy — the ‘Looking forward’
sections for each of our current goals will take the new strategy as their context.

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Strategic Report
Our progress, lessons learnt and looking ahead to our new strategy for 2014-2019

Our strategic approach 2009-2014

At IIED we undertake research, engagement and communication work to generate the ideas and
evidence that enable us to deliver our mission. This was the final year of our five-year strategy (2009-
2014), which covered seven main themes, made up of four ‘principal goals’ and three ‘institutional
priorities’:

Principal goals:
1. Tackling the ‘resource squeeze’

2. Demonstrating climate change policies that work for development

3. Helping build cities that work for people and planet

4. Shaping responsible markets

Institutional priorities:
1. Communicating and influence at all levels

2. Governance for sustainable development

3. Investing in institutional performance

These seven themes each had a set of objectives (see below). All themes were interlinked and required
a mix of skills, approaches and people.

IIED’s Strategy Team has been responsible for delivering this strategy, developing the next strategy
and bridging the two. Our Management Team has responsibility for our organisational systems. Each of
the more detailed objectives under each of the themes, has been led by a ‘team leader’. The Strategy
Team holds six-monthly meetings with team leaders throughout the institute to talk through progress in
meeting individual objectives, and plans for taking these forward.

Results-based management
In recent years we have set out the context, activities and milestones for work towards each goal,
objective and rising priority in an annual Workbook. At the end of each financial year, we have
produced a Results Report, alongside a revised Workbook for the forthcoming 12 months. These
documents serve two audiences. They give staff a clear sense of our overall portfolio of activities, and
show an external audience of close partners and funders how we are turning our strategy into activities
that can be measured and judged.

Goals and objectives: plans, progress and priorities

1. Tackling the ‘resource squeeze’
Escalating competition for natural resources continues to reshape patterns of investment, production
and consumption among countries and social groups, and between cities and rural areas. Although

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resource scarcity can encourage many useful innovations, it also generates macroeconomic, equity and
environmental problems that markets and governments are unable or unwilling to resolve. Poor
producers too often lose access to resources, and poor consumers are unable to afford life’s
necessities. Ecosystems and biodiversity are under huge pressure and suffering major erosion. New
solutions and fresh resolve are needed to tackle scarcity, insecurity and unsustainability. As the
synergies and interconnections between the issues we work on grow, so too must our response and the
solutions we seek.

Our goal has been to encourage and shape fairer, more sustainable governance of natural resources
by generating the evidence, argument and leverage needed to improve institutions, policies and legal
frameworks. So, in collaboration with partners, we have worked towards these objectives:

1.1 Stronger land rights for local people so as to improve their livelihoods and their ability to get a better
deal from incoming investors.

1.2 Greater local control and resilience built into agricultural and food systems so as to improve
livelihoods and withstand shocks and stresses from climate change, water shortages and other crises.

1.3 Securing livelihoods, justice and sustainability in flourishing forest-linked communities that are able
to meet changing needs and shape key policies and institutions.

1.4 Realising the multiple values of biodiversity for local livelihoods, poverty alleviation and adaptation
to climate change, and protecting its integrity more widely through mechanisms that support
governance and social justice.

1.5 Water-dependent goods and services are more equitably allocated and better governed as
demands increasingly compete and climate changes.

Progress
We published two books for which we have had high demand: Lorenzo Cotula’s The great African land
grab? Agricultural Investments and the Global Food System (Zed books) and Foreign investment, law
and sustainable development: a handbook on agriculture and extractive industries (published by IIED
as part of our Legal Tools for Citizen Empowerment initiative, as mentioned in last year’s ‘looking
ahead’ section).
We have also informed and participated in international policy processes on models of inclusive
agricultural investments — for example at the annual World Bank Land and Poverty conference and
through the African Union’s Land Policy Initiative.

We launched two short guides on getting biodiversity issues into mainstream policy. The tool Ten steps
to biodiversity mainstreaming, which last year’s Trustees’ report noted as under development, was
finalized and published in Arabic, French and Spanish as well as in English. We launched it at the
Convention on Biological Diversity’s Global Capacity workshop, where training was delivered in several
languages, generating great feedback and requests for further activities to roll out the tool in
francophone Africa and in the Arab states. Our briefing The elephant in the room: sustainable use in the
illegal wildlife trade debate fuelled much discussion at a UK government-hosted conference on illegal
wildlife trade in February 2014 and has led to our researchers developing new work in this area.

We have progressed our work on smallholder innovation for resilience, started in 2012-2013. With
partners, we have raised awareness of small-scale farmers’ accrued knowledge, innovative practices
and biological resources, promoting the value of this ‘biocultural heritage’ in international policy arenas
on agrobioldiversity and food security, including at the World Conservation Congress, the World Trade
Organisation and at meetings of the Convention on Biological Diversity. We also synthesised several
years’ work on agricultural research into a multimedia publication, Voices and flavours from the Earth:
visualising food sovereignty in the Andes.

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An independent evaluation of the Forest Governance Learning Group concluded that the group’s
impacts in improving forest decision making and social justice have been innovative and influential.
Another independent evaluation of The Forests Dialogue, in which IIED is an active partner, concluded
that 57 dialogues in 27 countries since 2002 have created valued safe spaces for the forest industry,
NGOs and local groups to resolve conflicts and develop practical solutions to contentious issues. And in
September 2013 we launched our new China-Africa Forest Governance Learning Platform. Our forestry
team has also published Improving governance of forest tenure: a practical guide as part of an FAO
initiative to develop capacities to improve land and resource tenure. Our work on making REDD+
inclusive — for effective private sector participation, and for gender-equality — continued. This included
th
an influential session at the United Nations Framework Convention on Climate Change 19 Conference
of the Parties (UNFCCC COP19), involving collaborators from Africa, Asia and Latin America.

The governments of Niger and Guinea have adopted recommendations from our work on improving
benefit-sharing mechanisms for large-scale dams. For example, the Niger government adopted secure
land tenure provisions for resettled farmers and is reviewing proposals for a local development fund for
the Kandadji Dam area. And we have been working on the agricultural component established last year
for the Global Water Initiative, looking at agricultural innovation systems, at knowledge sharing and
studying farmers’ livelihood opportunities and rice cultivation around dams in Burkina Faso, Mali and
Senegal. We developed case studies on smallholders’ livelihood strategies and innovations and
identified policy barriers to increased productivity. We shared these with around 50 agricultural and
water management policymakers, researchers and NGOs from West Africa at a regional workshop in
Burkina Faso. Their positive responses have helped identify some clear policy and practice targets for
the coming year that will improve livelihoods for small-scale farmers by allowing them to benefit more
from large scale irrigation schemes in the Sahel: of particular significance because of World Bank- led
plans to develop an additional 600,000 hectares of land under irrigation by 2020.

Lessons learnt
Flexibility is crucial when working with national departments and authorities that are subject to political
pressures, including influence from donors. Sometimes waiting for the right opportunity is better than
seizing the wrong one. Our work with the Global Water Initiative showed us how extensive consultation
helps anchor new ideas in rural reality while developing consensus between government ministries.

Independent evaluations give us either new insight and tighter focus to proceed, or they generate the
evidence and confidence to conclude or terminate projects in favour of new directions. An evaluation of
our publication Participatory Learning and Action, noted in last year’s report, identified and highlighted
the journal’s impacts and demonstrated a job well done. But after 25 years of production it also
indicated the need to develop something new and different. So this publication remains on hold until
such a time when funding and a new proposal can be developed.

Our financial supporters’ increasing demands for rigorous and frequent audits are a welcome force for
accountability. But we need to keep working on practical systems for anticipating, conducting and
learning from such audits. They can be challenging and time-consuming — and can risk jeopardising
trust in some of our partnerships, as well as challenging our and partners’ ability to progress our
strategies.

Rethinking our strategy offers important opportunities to build cross-team work and new capacity, which
is clearly desirable and needs a combination of time and opportunity. For example, water and
agriculture work, biodiversity-forest links, agriculture and energy, and urban and food security links are
all being taken forward.

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Looking ahead
We recognise that a focus on future catastrophe can paralyse current action — and that many
predictions turn out to be misconceived. The big things that happen tend not to be the ones predicted,
but are nevertheless opportunities for us to push for change. For example, it is vital to keep improving
our ability to identify where, and with whom, new opportunities might arise — such as our emerging
work on sustainable use as a balancing influence to current thinking on the illegal international wildlife
trade. As we think about our strategy and targets, we will make a conscious effort to build stronger
links between our objectives. For biodiversity, for example, this includes joint work and targets with our
forestry work, relating to REDD+, natural capital and wildlife trade.

We have established multiple connections with centres of learning and training on law and natural
resource investments, including through Lorenzo Cotula’s appointment as Honorary Lecturer at the
University of Dundee’s well-known Centre for Energy Petroleum and Mining Law and Policy, which
trains many developing country students who will go on to become government officials. Indeed, IIED is
placed firmly at the centre of research and policy landscapes and of partnership networks for land
rights, law and development, legal empowerment, agricultural investment, investment law and
contracts, and this will help us drive forward our new ‘Rights plus action’ change initiative.

Work under our natural resources goal continues to contribute to other IIED objectives — for example
our agroecology team has been working with the water team on the Global Water Initiative. We aim to
integrate our work on sustainable agriculture with related IIED activities, so creating a strong foundation
for the change initiative on ‘Fair consumption from sustainable food systems’.

Similarly, our forest team, with its established strengths in locally controlled forestry, is well placed to
contribute to our change initiative on ‘Climate resilience and green economies’.

2. Demonstrating climate change policies that work for development

Limited dialogue between those most responsible for climate change and those most likely to suffer its
worst consequences hampers the chances of creating fair policies. And there is growing concern that
climate change impacts will derail poverty reduction programmes. In the medium term, the world must
help least-developed countries address climate change impacts, adapt to changes and adopt low
carbon development. And we must ensure rich countries comply with their commitments on emission
cuts and funding.

IIED sees three sets of obstacles to fairer policies. The first are the wider drivers of change, including
world trade policies, multi-national market interests, regional insecurity and conflict. The second relates
to the politics of climate change at global-to-national scales where multi-lateral agencies and donors fail
to address the concerns and priorities of poorer and less powerful countries. The third set of obstacles
is in reconciling local and national interests, including the insufficient accountability by governments to
their citizens, civil society’s inability to drive equitable bottom-up engagement with government and the
private sector, ineffective institutional frameworks, and failure to recognise and use local knowledge.

Our goal has been to help bring about an equitable and integrated global, national and local regime that
addresses climate change effectively. The regime will combine ambitious, practical mitigation targets
with adequate, appropriate support for adaptation by the poor in low- and middle-income countries. It
will also include mechanisms for engaging business, civil society and government in delivering a
climate-resilient future. Our earlier objectives 2.1 and 2.2 are now closed. With partners, we are working
towards:

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2.3 Building capacity to act on the implications of climate change for equitable and climate-resilient
development in the drylands.

2.4 Achieving more equitable climate change negotiations by engaging in different arenas and
processes in support of vulnerable developing countries.

2.5 Supporting public policy responses in delivering climate-resilient development outcomes for the
most poor.

Progress
Our work in support of the Least Developed Countries Group (LDC Group) in the UNFCCC continues to
have strong success. The Convention’s negotiations now recognise the LDC Group as a proactive
force, and both current and previous group chairs attribute this partly to technical and legal support from
IIED. The next year and a half leading up to COP 21 in Paris will help decide whether the world reaches
a fair and equitable global deal that enables sustainable development by all countries. We are
supporting government representatives to develop public policy for climate resilience and green
economies through a ‘learning by doing’ approach. Feedback from government partners is very
favourable and there is now a group of government staff across several African and South Asian
countries producing its own briefings and assessments of experience to inform colleagues. Christina
Figueras, from the UNFCCC Secretariat, emphasised the government group’s value at the 8th
International Conference on Community-Based Adaptation (CBA8) in Kathmandu, April 2014.

Our political economy analysis of climate finance investments by governments and others in Rwanda,
Ethiopia, Nepal and Bangladesh is helping to implement priority interventions, to build climate resilience
and shift to a greener economic system. And we have led a consortium that has helped to set up
decentralised funds in five counties across the drylands of northern Kenya, aimed at climate adaptation
and resilience building. This will benefit 3.4 million people across more than a quarter of the country.

In November 2013, IIED signed an MOU with Carlos Lopez, head of the UN Economic Commission for
Africa, for collaborative work on climate resilient societies and green economies. We will be exchanging
staff and supporting communications capacity. Meanwhile, our Tracking Adaptation and Measuring
Development (TAMD) initiative has expanded from four to seven countries (from Nepal, Pakistan,
Mozambique, and Kenya to now include Ethiopia, Tanzania (Zanzibar) and Cambodia). Our direct
engagement with government staff is providing support for emerging national frameworks aiming to
assess how well climate adaptation also meets development needs.

Lessons learnt
Working with strong local partners and motivated government staff are key ingredients of success. The
past year has seen the Tanzanian district government and the Kenyan county government increasingly
willing to establish sustainable mechanisms that ensure communities participate in decision making
over local resources. But working with and through government institutions and processes, brings other
challenges, particularly the need to reconcile donor expectations on outputs and budgets with this
‘slower-burn’ approach.

We are learning what it takes to collate evidence and learn about the developmental effectiveness of
investments in climate adaptation. The Tracking Adaptation and Measuring Development initiative now
operates across seven countries, enabling countries to learn from one another. Others are interested in
trying out the framework. Carrying out pilot applications of the framework in situations chosen with
national governments is proving a good way to engage with national-level stakeholders.

In our work to support the Least Developed Countries Group we have seen the value of supporting
continuity of expertise. For example, our work to help the Group identify its new Chair and host country
six months before the actual handover during the 2012 UNFCCC Conference of the Parties in Doha let

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the incoming Chair shadow the outgoing Chair. This improved the continuity of work and cooperation
within the Least Developed Countries Group as leadership transitioned from the Gambia to Nepal.

Looking ahead
We have confirmed the relevance of work on drylands, framed in terms of building climate resilience
and equity. In the past year several donors, including DFID, the World Bank and USAID have signalled
their interest in this area with major new initiatives. Despite some progress in the world’s drylands,
ruling national elites and powerful global economic players continue to use crisis narratives that
promote large-scale land appropriation, and conversion of drylands (often under common property
regimes) to alternative uses that themselves often drive environmental degradation, poverty and
conflict. We will continue challenging these views and offering an alternative vision. This fits well with
IIED’s change initiatives on climate resilience and on international engagement for a sustainable planet.

We have also found our political economy analysis is a useful approach to understand and support
evolving policy responses to climate change challenges, and we will continue to refine our focus on this.

3. Help build cities that work for people and planet

Recognition of the critical importance of urbanisation for sustainable development continues to grow.
This is reflected in current debates on the post-2015 development agenda and increasingly in climate
change literature, with the Inter-governmental Panel on Climate Change’s (IPCC’s) 5th Assessment
Report providing more comprehensive coverage of urban issues. But while there is growing consensus
on the fact that there can be no sustainable development without sustainable urbanisation, there is still
much to learn from experiences on how to make this a reality, and one that is inclusive of low-income
groups.

Our goal is to work with partners to establish better-governed, more sustainable cities in low- and
middle-income nations, able to offer secure shelter, access to services, reduced vulnerability to
environmental hazards and a smaller ecological footprint. So we are working towards:

3.1 Recognition of the environmental and social potential of urbanisation by governments and others,
and more actions taken to tap this potential.

3.2 Higher priority given by governments and international agencies to poverty reduction in urban areas
through, among other things, engagement with and support for the organisations and federations of the
urban poor.

3.3 A better basis for designing and implementing urban climate change adaptation programmes that
build resilience to current and future impacts of climate change, are pro—poor, and complement local
development.

3.4 Policies and institutions identified that help create positive synergies between urban and rural
areas, and promote sustainable flows of people, remittances, water, waste and food.

Progress
A major constraint facing local urban governments is poor knowledge on population and living
conditions from which to develop realistic assessments of urban poverty to guide policies. Conversely,
organisations of the urban poor have little voice or ability to tell their story to those in power. So we
continue to document and support such groups’ work, raising their negotiating strength. This year we
published Reducing Urban Poverty in the Global South, by David Satterthwaite and Diana Mitlin, the
companion to Urban Poverty in the Global South: Scale and Nature, released last year. The first volume
focused on the nature and scale of urban poverty, while the second critically reviews a variety of

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initiatives and programmes aimed at addressing urban poverty. It highlights the fundamental
contribution urban poor organisations make to co- producing knowledge about urban poverty and
developing solutions with local governments. Both books are landmark publications for everyone
working on the future of cities.

David Satterthwaite completed his tenure as a coordinating lead author of the chapter on urban
adaptation in the IPCC 5th Assessment report. Two other staff in our Human Settlements group were
contributing authors to the report. Meanwhile, our journal, Environment and Urbanization, published a
special issue: Towards Resilience and Transformation in Cities. More than 50 papers on climate
change and cities have now been published in the journal, many by southern authors. To celebrate our
25th anniversary (and our 50th issue) the entire backlist was made open access for 25 days.

We have completed work that helps others learn from the urbanisation experiences of emerging
economies, finalizing a book Urban growth in emerging economies: lessons from the BRICS, published
in April 2014 by Earthscan / Routledge. Our work in the BRICS countries (Brazil, Russia, India, China
and South Africa) shows that when governments resist urbanisation, this often causes long-term
problems. This topic is particularly importance to the many low and middle-income nations now
undergoing major urban transitions.

Our work with partners in Karachi and Bangkok has challenged high density urban development plans,
and provided empirically grounded evidence on how to ensure that urban transformation does not
exclude low- income and marginalised groups. A report and accompanying film on Karachi’s land and
housing markets, systematically assessing who controls land in the city, made a splash in the Karachi
media and are being incorporated into coursework for urban planning students.

As food security becomes a growing global concern, we have documented what drives urban food
insecurity. With partners we have developed new community-led mapping to identify and address the
links between food insecurity and environmental hazards in informal settlements in Nairobi using
innovative and participatory methods like balloon mapping. This is our contribution to a wider project
exploring the potential for disastrous global epidemics if viruses ‘jump’ from animals to humans in cities
(urban zoonosis).

We are building a global network of researchers and practitioners to help rebalance food policy debates
so that they take account of issues like inequality, consumption habits, access to food in cities, and how
food is used, rather than putting all emphasis on increases in supply.

We continue to note the essential role of community-led initiatives at city, national and international
levels in understanding and responding to urban poverty.

Lessons learnt
As our 2009-2014 strategy started, the global proportion of people living in urban areas had just
reached 50 per cent. Urbanisation is now increasingly incorporated into discussions of development
and cities are variously seen as: engines of economic growth; a major environmental threat through
consumption that defies planetary boundaries; and the location of increasingly damaging social
inequality. Internationally, there is growing recognition of urbanisation’s crucial role for sustainable
development. This is reflected in debates on the post-2015 development agenda and increasingly, in
climate change literature, including the IPCC 5th Assessment Report.

While the importance of urbanisation is now widely acknowledged, its challenges still need a more
balanced understanding that recognises the solutions being developed at the grassroots and local
levels. This remains ‘unfinished business’: we need to keep generating the evidence to support it.

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Looking ahead
It is ever more important to understand and document city life, and share our learning with
policymakers. And it is increasingly essential to document how urban areas, people and enterprises
interact with rural development and broader issues such as food security. Our work on rural-urban
linkages has evolved to become a crucial starting point for the institute-wide change initiative on ‘Fair
consumption from sustainable food systems’. Indeed, the four decades of work built up by IIED’s
Human Settlements group make the institute one of the few policy research institutes with long-term
experience, partnerships and international reputation on urban issues.

In the past year, we have begun to develop several new areas of work. One is on financing urban
adaptation to climate change. We intend to use IIED’s knowledge of how urban poor funds and city
community funds work, and why they are valuable, to develop new frameworks for funding resilience.
Another is how climate change affects morbidity and mortality in urban settings. Rather than examine
the direct injuries and deaths caused by particular hazards, we aim to understand how both rapid and
slow-onset events shape health and wellbeing. A further area being developed involves working
alongside slum/shack dweller federations in cities to understand how climate change interacts with their
many daily challenges, affecting their work and plans.

Our work on urbanisation, land contestation and density has so far engaged primarily with local actors
in the cities involved, although the work is being published and disseminated more widely and is
available through the http://www.urbandensity.org/ website. It will be important to feed our insights on
urban density, urbanisation, and gender into IIED’s new strategy, especially within the post-2015
international development discussions.

We have developed a substantial network of respected researchers and practitioners, with whom we
will continue to work collaboratively. These include a consortium of European and African research
institutions working on the links between urbanisation and rural change in African countries and a
consortium of UK, Kenyan and international institutions working on social and public health aspects of
urban food systems. Interactions with our partners have also stimulated new areas of work. These
include on food security and consumption, and the gender dimensions of urban poverty. We expect
these to be important elements of IIED’s ‘Fair consumption from sustainable food systems’ change
initiative, and feed into the other three global change initiatives. Other emerging areas of interest
include expanding our conceptualisation of ‘rural’ in rural-urban linkages, and collaborating with the
Centre for International Forestry Research to expand our essentially agricultural focus on rural areas, to
encompass forests.

4. Shaping responsible markets

This year has seen a continued readjustment of the international development architecture towards
green growth. This has tended to focus on major investments in greenhouse gas mitigation and on
contracts between big players. Social issues have been relegated to second place. Trends in aid
reinforce this, favouring traditional public-private partnerships as their delivery mechanism. Yet there is
increasing scepticism about the developmental value of these trends, and about how robust they are to
‘planetary boundaries’. At the same time, there are useful calls for both public and private bodies to
plan and report to similar triple bottom line frameworks and to think of stakeholder inclusion in less
instrumental terms. Although commitments on climate change are still not followed up with
commensurate action, there is much discussion about what might happen to high-carbon assets in a
future world, stranded by a global cap on greenhouse gas emissions — and to stranded people whose
livelihoods have been associated with those assets. The process of ‘creative destruction,’ necessary
for a green transformation to occur, will need to address the interests of those affected by such a

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transformation, alongside the risks to the entire planetary society from not achieving such a
transformation.
Our goal is to support the design of markets that promote, rather than undermine, sustainable
development at local and global levels by addressing issues of market structure, environmental
externalities, power, access and rules of operation. So, with partners, we are working towards the
following Objectives:

4.1 Business models that create value for small-scale producers. Our work emphasizes helping
producers shape a ‘pro-poor market’ agenda, and working with individual companies and policy
institutions that set the terms for business.

4.2 Promoting equitable and resilient global and local energy systems; responsible practices in the
energy industries; and local access to affordable, efficient and clean energy services to deliver
development benefits, especially for the poorest.

4.3 Better recognition and quantification of market failures that affect the environment, and incentive
mechanisms that are designed to correct adverse social and environmental outcomes.

4.4 Identifying what determines long-term sustainable investment flows into key sectors, and promoting
these factors.

4.5 Broader debate on sustainable consumption that is integrated with equity and development
concerns.

4.6 Stronger capacity in developing countries for environmental economics methods, especially for
climate change adaptation at community level, that are practical and influential, aiming particularly at
improving adaptation decisions in agriculture and water.

Progress
This year we raised our voice again on inclusive business models and producer agency, taking clear
messages to international green economy initiatives about the importance of informal economic actors
and the dangers of dealing only with formal systems and powerful groups. We commissioned case
studies from multiple informal sectors, and compiled these in a synthesis paper, helping to shape IIED’s
upcoming change initiative on ‘Inclusive transitions to climate resilience and green economies’.

In October 2013, we took part in the Global Green Growth Forum in Copenhagen. This high profile
gathering of 200 people convenes each year to gather and share experience on how business and
government can accelerate the transition to a sustainable global economy. And in November, we
signed an MOU with Carlos Lopez, head of the UN Economic Commission for Africa, for collaborative
work on climate resilient societies and green economies. Our meeting on Real Green Economies, held
at Wilton Park in February 2014, built further on our work for the Organisation for Economic
Cooperation and Development and the UN Partnership for Action on Green Economy. As an
independent research group we can help partners raise and answer tough questions — notably on how
to make green economy approaches work for the small, micro, and informal sectors. We also flag the
central need to understand the political economy.

We don’t just point out what needs to be done, we explore how to do it. Our research on artisanal and
small-scale mining and on linking worlds of small-scale producers, service providers and big business
across several sectors puts us in a strong position to play a global knowledge, dialogue and networking
role, with a focus on policy change.

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We launched a new website, FishNet: an online, multi-stakeholder portal that shares positive stories,
innovative solutions and hard-earned lessons on what really works to create sustainable fisheries today
and into the future.

We assessed the institute’s environmental economics work through an external evaluation. The
evaluation showed how our collaborative research on the economics of climate change has helped to
inform national debates — notably on agriculture and pastoralism’s contribution to the economy — and
several African and Asian governments have used the stakeholder-focused cost-benefit analysis
methodologies we developed. The evaluation also validated IIED’s significant body of research and
policy leadership in the field of economic incentive mechanisms — notably on the social impact and
design of Payments for Ecosystem Services schemes (PES schemes) and REDD+ projects (Reducing
Emissions from Deforestation and forest Degradation).

Our work on energy has grown in scale and influence, including action research in Nigeria and South
Africa to improve poor groups’ access to energy and developing work on productive energy for small-
scale agriculture. Our guidance work for the oil and gas industry has improved capacity and practice in
oil and gas contracting chains, free prior and informed consent, grievance mechanisms and
transparency. We have emerging, large-scale research on indigenous peoples and human rights in the
Russian Arctic, which can be transferred and applied to other regions.

This year we finalised the first stage of IIED’s Private Sector Strategy. We established an internal
group, bimonthly experience-sharing sessions with specific themes, and focused research on
innovative aid-business partnerships. The next step is to further develop, articulate and communicate
the strategy externally through a private sector prospectus and webpage.

Lessons learnt
Outside the institute, we have seen how almost all work done in the name of sustainable consumption
actually diverts the ‘footprint challenge’ to managing sustainable production. Where many
intergovernmental organisations are setting up supply-driven programmes to help formal national
planning, we have identified the need to elicit demand-driven responses at local, informal and political
levels. And while there is growing engagement between intergovernmental organisations on green
economy issues we see a need for more engagement between country stakeholders — hence the
value of our national dialogues and the Green Economy Coalition debate, visioning and experience-
sharing.

We also appreciate how the ‘right’ green economy actions are context specific, depending on how far a
country has progressed with integrating environment with development issues. We need to help
stakeholders know what stage they are at so they can make the economic and political case for the
next step. The value of our bottom-up, demand-driven and exploratory processes are becoming better-
recognised, but the challenge is how to make IIED’s perspective available to many countries. At present
we are looking to the Green Economy Coalition as a vehicle for influence.

Within IIED, our Investment Forum, like the Energy Forum, has proven to be an effective means of
‘mainstreaming’ issues of interest to all our research groups

We continue to face the challenge that, while our traditional donors greatly appreciate the sustainable
markets work as an integral part of IIED’s portfolio, they do not generally prioritise these themes. We
are learning that we need to be able to make the case for them in terms of climate change, poverty or
other priority budget lines. Similarly, we need to open up new funding sources to invest in sustainable
markets work. So we plan to partner more with the private sector, developing a strong ‘client-oriented’
approach backed up by our strengths in communication, timeliness and pertinent advice.

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We have also experienced the value of good partners on the ground. Collaboration with the
Stakeholder Democracy Network (SDN) has transformed our impact with the Sustainable Utilisation of
Nigeria’s Gas and Renewable Energy Resources (SUNGAS) project. SDN has delivered concrete
outputs, including energy demonstration projects and advocacy with impact. This is helping the project
go beyond 'why' to focus on 'how' to make the case for promoting delivery of sustainable decentralised
energy services.

Our external evaluation highlighted how environmental economics needs to play a more central role in
the green economy agenda, going beyond the narrow niche of incentive mechanisms that protect
environmental services to address more fundamental issues of economic transformation.

Looking ahead
IIED is now developing a strong interest in more of the cross-cutting work that the Sustainable Markets
Group (SMG) has led to date: on sustainable consumption, energy portfolios, investment and private
sector engagement. Our work on quality investment — in agriculture, energy, extractive industries and
forestry — has been a strong influence on other IIED groups and will in part be taken up by at least two
new change initiatives, on rights and green economy.

We know how informal enterprise presents policymakers and donors with many challenges. It accounts
for many of the new jobs in sub-Saharan Africa and South Asia, and is especially important for women
and youth. And yet the tools and initiatives for greening the economy and inclusive business have
almost no intersection with the informal economy. Our most important piece of ‘unfinished business’ is
on informality and both understanding and improving the institutions and governance of informal
production and trade. This is the starting point for the Sustainable Markets Group’s most focused role in
IIED’s next five-year strategy. There have been important insights from agrifood (the small producer
agency in the globalised market programme; the meeting small-scale farmers in their markets
workshop) and our work on artisanal mining. Our paper Inclusive and green? Informal economies: the
forgotten voice in the transition to a green economy again validates the power of cross-sectoral
analysis, bringing insights from agrifood, energy, mining, forestry and human settlements. Work on the
economics of marine and coastal fisheries will continue to expand, with new research projects and our
new network, Fishnet.ning.com.

Our three Institutional Priorities

To meet our four principal goals, we continue to develop our expertise in two key areas:
communications and governance, and to invest in institutional performance — our skills, expertise and
ideas.

5. Communicating and influencing at all levels

Our communications team continues to work with colleagues across the institute and beyond to build
our ‘impact’. We are consolidating our work around proactively targeting audiences and, alongside this,
we are working to ensure the institute’s communications are strategic and tuned for maximum
effectiveness. We are thinking harder about how we position IIED in external debates, and how our
brand demonstrates our values. A mix of tools and approaches remains vital, as does staff ability to
work strongly and flexibly together on shared campaigns.

Our Priority is to become a leading institution in sustainable development communications,

complementing our leading role in research. So with partners we are working towards these objectives:

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5.1 A stronger shared understanding, both internally and externally, on what makes good research
communications, how to develop and improve communications strategies and how effective
communications underpins good governance.

5.2 An lIED website that increases engagement, influence, accessibility and visibility of our work among
priority audiences.

5.3 A higher profile for environment-development links among policymakers, academics, the media, the
private sector and general public achieved by supporting journalists in a broad range of media to report
relevant topics more often and more accurately.

5.4 Influential and informative writing that is lucid, to the point and best adapted to the needs of targeted
readerships.

5.5 Increased awareness, dissemination and impact of IIED publications among priority audiences
through specific targeted outputs and marketing.

5.6 Increased readership and influence of IIED’s range of distinct, ground-breaking ‘flagship’
publications.

Progress
This year we rolled out our refreshed organisational brand across the institute’s communications
outputs. Its coherent look is strengthening our profile and supporting our values of impact, fairness and
collaboration in all our internal and external communications.

Particular communications successes include increasing our total social media community by 75.2 per
cent, and getting 81,281 unique page views for our top ten blogs between February 2013 and February
2014 (compared with 39,306 in a similar period the year before). We also reported the annual
Community Based Adaptation conference on specially created webpages, bringing comments from 203
virtual participants and generating 4,367 unique page views.

With the Sustainable Markets Group we won a US$900,000 project tender for research
communications for the World Bank WAVES programme (Wealth Accounting and Valuation of
Ecosystem Services).

We became a key partner in the CGIAR/CCAFS Climate Change Communication and Social Learning
Initiative.

We also supported the Irish Government’s EU presidency event at Dublin Castle, on hunger, nutrition
and climate justice in April 2013. IIED helped organise a fantastic set of grassroots participants which,
combined with our communications support, gained many plaudits.

Lessons learnt
While we have had excellent and increasing press coverage we want to adopt a strategy of ‘less is
more’ so that our spokespeople can give presentations with greater impact attracting a higher quality
press presence. IIED’s new change initiatives and the freeing up of time for senior staff should make
this much more possible.

Finding dedicated funds for regular periodical style publications remains a big challenge, despite
readership surveys indicating these are well used and popular, and despite continued feedback from
partners that they value paper over web. IIED has dedicated some of its unrestricted funding over the
years to maintaining key publications, but tough decisions have become necessary (for example
suspending Participatory Learning in Action this year) We know we must continue to find ways to share
information in an accessible way for the non-internet communities with whom we work.

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Overall, we are seeing an increasing need to bring print and digital work more closely together. This
has been an exciting and rewarding change and we are now working in a more focused way to target
external opportunities: as a team; with research groups; and with the director to ensure a more
proactive and planned engagement.

Our efforts to ensure impact have highlighted the scheduling difficulties of supporting communications
work across the institute and with partners. We are now reorganising and recruiting to deal with this
ongoing challenge.

Looking ahead
Now the new research communications projects with the World Bank WAVES and CCAFS/CGIAR are
underway, we can commit time and resources to a more formal programme of learning and sharing
results on research communications for policy engagement.

The new change initiatives will enable us to really use our communications team strengths and our
three new overall objectives will ensure we can help the institute deliver impact. These are:

• Ensuring all IIED outputs have clarity on key messages and desired impact.

• Ensuring all IIED outputs are targeted to specific audiences, and have a clear idea of how to engage
with them most effectively.

• Ensuring our dissemination and marketing plans are well targeted and establishing strong baselines
for tracking and monitoring impact.

6. Governance for sustainable development

The assumption that good governance is central to sustainable development unites IIED’s diverse work.
Put simply, all our programmes aim to influence governance for the better on: how, where, and who
makes decisions; what gets decided; the effects of those decisions; and who gets what as a result.

IIED’s governance work stands out for several reasons. It acknowledges marginalised actors,
particularly the poor, and to ‘marginalised’ governance models — those that get little attention in
governance interventions. We aim particularly to support local governance institutions and
arrangements. And our approach rarely takes a single scale or ‘plane’: much of it deals with
interactions, for example between traditional and legal land management systems, or by inserting local
decisions and demands into national or global arenas.

Our work on governance encompasses three aspects: discrete bodies of work addressing particular
contexts and audiences (including our work on environmental mainstreaming, and China); work that
cuts across IIED’s activities and engages staff throughout the institute (for example on local
organisations or global governance); and learning lessons from across IIED’s work, and also from our
partnerships.

Our priority is to help secure accountable, transparent, equitable and effective governance for
sustainable development at all levels, by generating evidence of processes and institutional structures
that work and showing how roles, responsibilities and means of engagement can best be improved. So
with partners we are working towards the following objectives:

6.1 An understanding of the important factors that underpin good governance: this is integrated into our
thinking across all our principal goals.

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6.2 Integration of environmental concerns in development planning (known as environmental
mainstreaming) at national to local levels.

6.3 Contributing to debate on the framework for development cooperation beyond 2015, and what
should follow the Millennium Development Goals (MDGs), for example a transition to global Sustainable
Development Goals.

6.4 Documenting the crucial roles played by local organisations in delivering environmental goods and
services, to increase recognition from other actors of their vital contributions to fairer, more sustainable
practices, and help strengthen the voice of such organisations when decisions are being made at
national and international levels.

6.5 (Our objective on developing a cross-IIED programme on food and agriculture has been merged
with our objective 1.2 of greater control and local resilience in agriculture and food systems).

6.6 (Our objective on documenting partnerships has been completed and is closed.)

6.7 Fairer, more sustainable global development in collaboration with colleagues from China, achieved
by generating evidence about how environmental issues are being addressed in different regions of
China, from which others can learn, and capacity to influence engagement by Chinese actors on
forestry, agriculture, business and investment choices, especially in Africa.

6.8 Documenting changing gender and generational relations and the implications for understanding
poverty and sustainable development priorities.

Progress
We have helped integrate environmental issues into government plans, engaging many stakeholders
through our Strategic Environmental Assessment (SEA) work in Namibia and Nepal, and an All-Africa
workshop on SEA and the green economy. For example, in Namibia we supported the government by
completing a rapid SEA of its Fourth National Development Plan.

We’ve strengthened the voice of Least Developed Countries in the post-2015 process through our
support to an Independent Expert Group, particularly around the design of the sustainable development
goals. Through our membership of the Independent Research Forum (IRF2015), along with ten other
think tanks from across the world, we are offering space in which UN negotiators engaged with the
Post-2015 open working group process can think and exchange ideas. We also produced a number of
targeted articles and briefings on the Post-2015 debate.

We are demonstrating the effectiveness of local funds, producing a working paper on the experience
gained from managing decentralised funding mechanisms. The paper draws on our work in urban
settings, and from our involvement with climate resilience investments in northern Kenya.

Our work with China continues to expand. We released a film, Planting for Change, in both Chinese
and English on the many innovations smallholder agriculture offers for more resilient farming systems.
We took six Chinese journalists to Kenya to research stories on timber, environment, ecotourism, and
the impact of China’s trade and investment in Africa. Building on the Forest Governance Learning
Platform, we have convened partners from Africa and Asia to help the Chinese Academy of Forestry
draft guidelines on sustainable overseas trade. And our Brazil, China, Africa project is exploring the
impact of investment practice on Ethiopia, Ghana, Mozambique and Zimbabwe.

We are also establishing stronger gender analysis and activity in our work on natural resources,
urbanisation, food security, informal economy, and climate change. Our workshop on gender and
environmental change in March 2014 is reported in our briefing paper on building resilience to
environmental change by transforming gender relations.

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Finally, this year also saw two new land rights proposals achieve funding, from Canada’s International
Development Research Center for joint work with IED Afrique, and from a US Foundation. Both cover
work on documenting and exploring ways to strengthen women’s rights over land in different parts of
Africa.

Lessons learnt
We know that taking environmental issues into ‘mainstream’ governance is a long process requiring
constant reinvigorating and reinforcing. It is crucial to maintain a long-term relationship with countries,
key government institutions and stakeholders. So we will continue working in Nepal and Southern Africa
as our focal country and region respectively.

We are aware that our specific ‘China objective’ and China team has cut across IIED’s other objectives
and teams, which are organised around sectoral rather than geographic lines. The point has been to
ensure that there is a coherent strategic focus to our China work, and that this builds over time towards
real impacts. It is this focus we need to keep, while also working with other China-relevant projects and
staff with relevant expertise across the institute.

Over the past strategy period we have started to build a reputation for our work on gender issues in
development on a very small budget. However, our significant ‘pulling power’ (evidenced by the caliber
of researchers and practitioners at our March workshop) is no compensation for lack of funds. We need
to start building a firmer foundation for this work.

Looking ahead
Assessment tools such as SEA are not static: they need to evolve and be constantly adjusted and
customised to context and need. So we have developed new variants — such as rapid SEA — which
are genuinely cost effective and more attractive to governments and show much promise. We hope to
undertake more rapid SEAs in the coming year.

Our contributions to the ‘Post-2015’ debate on the framework for development cooperation beyond
2015, provides a strong starting point for our new change initiative on ‘International engagement for a
sustainable planet’. Both IRF2015 and the Least Developed Country’s Independent Expert Group have
gained significant momentum in 2014 and we will need to continue and increase our support and
interaction with them over the coming year. We have framed the new change initiative around
influencing both the post-2015 goals and the UNFCCC’s 21st Conference of the Parties (December
2015), and will need to translate this connection into a clear strategy for influence and engagement.

7. Investing in institutional performance

IIED recognises the need to invest in its institutional performance, particularly in response to an
increasingly competitive funding environment, to donor requirements for a clear strategic framework
with systems that demonstrate impact, and to the general reduction in unrestricted ‘frame funding’ over
the past five years.

Some of the key successes of the 2009–14 strategy period include: an increase in non- pass through
funding by nearly 50 per cent (from £11.6m in 2009 to over £16m in 2014); a similar percentage growth
in staff numbers over the same period (from 71 to 103); the move to a new office in Gray’s Inn Road in
2011; new management processes including a Strategy Team and Management Team; signing the
Accountable Grant with DFID (providing funding of £17.7m over four years) as well as other substantial
grants from the Rockefeller, Buffett and Gates Foundations; significant improvements in our systems
and planning and monitoring and evaluation processes; stronger communications and partnerships

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teams to support the organisation, and our consistent compliance with donor value for money
assessments.

Our Priority is to build IIED’s institutional capacity, continuously improve our systems so that we are fit
for purpose, cohesive, consistent, resilient and efficient in meeting our mission and can deliver our
goals. So we are working towards the following objectives:

(7.1) Core competence of IIED staff and partners in relevant disciplines and methodologies. (This has
been integrated into other objectives and is closed).

(7.2) Improved intelligence, resilience and adaptability within IIED, notably in horizon-scanning and
keeping track of emerging problems. (This has been integrated into other objectives and is closed.)

7.3 Continual improvement of IIED’s research capability and impact, through enhancing the research
skills of IIED staff, working internally and with partners to develop frameworks for measuring research
quality, and documenting these processes.

7.4 Clear evidence of outcomes and impacts from our activities for donors, partners, users and
beneficiaries of our work; and investment in organisational learning, monitoring and evaluation, and
knowledge management systems to ensure that we can meet this objective.

(7.5) Responsible operations. (This has been integrated into other objectives and is closed.)

7.6 Evaluation of all objectives within our institutional strategy for their effect on core functions, and
investment of resources accordingly, so the objectives and work plans for information technology, office
services, finance, partnerships and human resources are aligned to support the overall delivery of the
strategy in a timely, cost-effective manner. Internal monitoring and evaluation systems will be enhanced
by an ‘Internal Audit’ function.

(7.7) Organising, in conjunction with our framework donors, an independent evaluation of IIED’s work.
(This objective has been completed and closed.)

7.8 A strong set of cross-organisational systems that support the business of IIED.

Progress
This year our progress on innovation and research quality has included setting out our institutional
thinking on ethics in research, to complement our publication on research excellence of 2012.

Under our objective on organisational learning, evaluation and knowledge management, we have
finalised our evaluation policy, which is now being used across the institute. We also instigated a one
year ‘Leading IIED’ programme to examine leadership styles, behaviours and structures. In August
2013 we achieved ISO14001 certification in environmental management. And we have started work on
migrating our project tracking to a web-based platform (the Pulse project): we have begun developing a
cross-organisation system to bring together financial, contact, and ‘project pipeline’ information in one
database. This will increase efficiency in how we manage IIED’s operations.

Over the past year we developed a programme of operational development, the ‘How programme’ — a
major investment of time and effort for IIED in 2014 and 2015 — which will complement our new
institutional strategy. The programme will concentrate on three areas: improving IIED structure and
skills so we deliver better outcomes from our research activity (this includes looking at the size,
structure, composition and leadership of teams and groups); strengthening cross-organisational
functions and systems; and recalibrating our business model of cost recovery, charge-out rates,
overheads, and distribution of staff at different grades. More detail on the ‘How programme’ is given
below.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Trustees’ Report (continued)

The latest summary shows we continue to grow — we had 19 new joiners this year (up from 15 last
year). Our staff turnover was 7.3 per cent, down from 12% per cent last year and still well below the
sector average (22 per cent). And we support gender equality and diversity in house — as of last year
50 per cent of our managers are female (although still lower than the 64 per cent benchmark). Twenty-
three per cent of employees are from an ethnic minority (up from 22 per cent last year) compared with
the sector average of 12 per cent.

Lessons learnt
We recognise an ongoing demand for our internal work on research quality, particularly from our
growing cohort of early-career researchers. Indeed, partners’ and donors’ expectations for IIED to be a
leader in high-quality research mean that the institute continues to need a formal mechanism charged
with this topic.

We know we need to plan and resource projects realistically, ensuring that good business reasons and
vision are in balance with resources (as with innovation and research quality, for example). We have
made slower progress that we would wish with our objective on organisational learning, monitoring and
evaluation, and knowledge management. We have learnt that ambitious projects often need to be
resourced through short term use of consultants or fixed term staff, as well as needing management
attention (though steering groups) and systematic internal communication.

We recognise that we need to take a project approach to developing new business systems: one that
involves stakeholders, clearly sets out users’ expectations and communicates these to suppliers. So to
deliver the Pulse project work we have employed a fixed term Systems Development Manager within
the core services team.

Looking ahead
While IIED has grown continuously — a reflection of our success — we will need further change in
order to maintain and manage the next five years’ growth. We also have our ambition to deliver a new
strategy, which demands that we develop more effective ways of working.

Under our objective on IIED’s internal ‘core services’, we recognise several challenges: the need to
strengthen our skills in certain areas; the tricky balance for our finance team of meeting day to day
needs but also developing our systems; the need to keep our IT solutions abreast of changing
technology; and the need to think carefully about resourcing the next few years with a ‘people strategy’.
All this learning is feeding into the ‘How programme’ for the next strategy, and our Business Plan for
2014-19.

We see potential to expand the mandate of the research quality objective and its team — particularly
looking at how to review and assess the quality of research outputs. This aligns with other current
efforts, notably with some of the outputs being measured under the DFID accountable grant log frame,
and with the consolidation of the knowledge product catalogue. The research quality objective and team
could also help to support initiatives for knowledge sharing among researchers that will help to clarify
the change initiatives and strengthen their implementation.

Finance review
Current growth has seen expenditure increase strongly from £16.3m in 2012/13 to £19.4m in the year,
an increase of 18 per cent. Payments to collaborating organisations for project work amounted to £7.7m
representing 40 per cent of the overall charitable expenditure, against £5.7m in 2012/13, 35 per cent of
overall charitable expenditure.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Trustees’ Report (continued)

Unrestricted reserves increased marginally from £2.6m to £2.7m, after a £200,251 reduction in the
Building and Capital Fund designated reserve, which tracks the value of leasehold improvements over
the remaining lease period on the Gray’s Inn Road site. The unrestricted reserves are the equivalent of
14 per cent of expenditure for 2013–14.

Reserves policy
During 2012, the Trustees, having carried out an impact assessment of possible adverse financial
events, agreed a reserves policy to protect the organisation and its charitable programme against the
risks of funding loss through income shortfalls and other unexpected financial losses. This established
an appropriate target range of free reserves of between £2.2m and £2.8m. The board has endorsed a
target to grow these reserves by £250,000 in 2014 and 2015. The free reserves of IIED, excluding the
net value of leasehold improvements, and comprising its unrestricted reserves and group funds, stand
at £1.5m (£1.3m in 2012/13) and thus fall beneath this range. The policy requires an annual review to
reassess the risks, and changes in IIED’s income, financial obligations and expenditure. The policy was
reviewed during the year and we continue to implement plans to build IIED’s reserves to achieve the
target range for free reserves set out by trustees.

Investment policy
Reserves were invested in a combination of high interest cash deposits and fixed term treasury
deposits during the year 2013–2014. This policy produces an acceptable rate of return whilst allowing
flexibility in accessing funds.

Related Party
Some IIED Trustees are also trustees of other charities or directors/senior officers in other
organisations with whom IIED works as a normal part of its research activities. Where payment is
involved for such work, arm's length contracts are entered into. Payments related to these contracts are
detailed in the notes to these accounts.

Plans for future periods

IIED’s strategy for 2014-19 Engaging for Change is ambitious, anticipating continued growth in our four
principal research groups and other areas, and bringing together staff across the organisation to deliver
on our four new change initiatives. To support this, our Business Plan (our thinking on ‘how’) will be
more fully developed. In addition, a number of diagnostic exercises carried out over the past couple of
years have reinforced the need for IIED to strengthen its operations. Both of these elements will require
the Institute to continue its steady growth over the next five years.

In order to deliver the changes proposed in our Business Plan, a ‘How programme’ has been initiated. It
will provide a clear vision and ‘direction of travel’ for staff while addressing inconsistencies, reducing
overlaps and exploiting available synergies, as well as prioritising business requirements. It will run over
three years from April 2014 to March 2017 and will consist of interventions in three inter-linked areas
where we need to shift our practice: improving IIED’s structure and skills; strengthening cross-
organisational functions and systems; and re-calibrating our business model of cost-recovery, charge
out rates, overheads, and distribution of staff at different grades. We aim to deliver the ‘How
programme’ through a combination of changed and reinforced structures, systems and competencies
throughout the organisation.

Principal risks and uncertainties

Through development of the new strategy IIED has made good progress in addressing risks of poor
strategic direction and decline in quality of ideas and innovation. Further risks of loss of good
partnerships and disaster management have been mitigated.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Trustees’ Report (continued)

Two emerging risks are to be addressed by the How programme: that organisational structure and
operations support prove insufficient to deliver the new strategy; and secondly that we don’t utilise
appropriate systems for data management, communication, and financial management.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Trustees’ Report (continued)

Glossary
BRICS Brazil, Russia, India, China and South Africa
CBD Convention on Biological Diversity
CCAFS Climate Change, Agriculture and Food Security of the CGIAR
CGIAR Consultative Group on International Agricultural Research
COP Conference of the Parties
DFID Department for International Development
FoFA Forum on Food and Agriculture
FLEGT Forest Law Enforcement, Governance and Trade
GEC Green Economy Coalition
HIVOS Humanistisch Instituut voor Ontwikkelingssamenwerking (the Humanist Institute for
Cooperation)
IAPAL International Air Passenger Adaptation Levy
ICTs Information and Communication Technologies
lIED International Institute for Environment and Development
ILCF Investing in Locally Controlled Forestry
IPCC Intergovernmental Panel on Climate Change
IRF Independent Investment Forum
IUCN International Union for Conservation of Nature
LDCs Least Developed Countries
MDGs Millennium Development Goals
PES Payments for Ecosystem Services
REDD+ Reduced Emissions from Deforestation and Forest Degradation + social considerations
Rio+20 United Nations Conference on Sustainable Development, held in Rio, June 2012
SEA Strategic Environmental Assessment
SUNGAS Sustainable Utilisation of Nigeria’s Gas and Renewable Energy Resources project
SDN Stakeholder Democracy Network
TAMD Tracking Climate Adaptation Interventions and Measuring Development
TNRF Tanzania Natural Resources Forum
UNFCCC UN Framework Convention on Climate Change
UNEP United Nations Environment Programme
UNICEF The United Nations Children’s Fund
USAID US Agency for International Development
WAVES Wealth Accounting and Valuation of Ecosystems Services
WTO World Trade Organisation

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Statement of Trustees responsibilities

The trustees (who are also directors of the International Institute for Environment and Development for
purposes of company law) are responsible for preparing the Trustees’ Report, the Strategic Report and
the financial statements in accordance with applicable law and the United Kingdom Accounting
Standards (United Kingdom Generally accepted Accounting Practice).

Company law requires trustees to prepare financial statements for each financial year which give a true
and fair view of the state of the affairs of the charitable company and the group, including the income
and expenditure, of the charitable group for that period. In preparing these financial statements, the
trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and the group and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

• there is no relevant audit information of which the charitable company’s auditors is unaware; and

• the trustees have all taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditor is aware of that information.

Auditors
Crowe Clarke Whitehill have indicated their willingness to continue in office and in accordance with the
provisions of the Companies Act it is proposed that they be re-appointed auditors for the ensuing year.

This annual report of the trustees, under the Charities Act 2001 and Companies Act 2006, was
approved by the Board of Trustees on 17 July 2014 including approving in their capacity as company
directors the Strategic Report contained therein, and is signed as authorised on its behalf by:

Ian Rushby
Vice Chair

Date:

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Independent auditor’s report to the trustees and

members of the International Institute for
Environment and Development
We have audited the financial statements of International Institute for Environment and Development for
the year ended 31st March 2014 which comprise the Statement of Financial Activities, the Balance
Sheet, the Cash Flow Statement and the related notes numbered 1 to 16.

The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter
3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in
accordance with section 44(1c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit
work has been undertaken so that we might state to the charitable company’s trustees and members
those matters we are required to state to them in an auditor’s report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the
charitable company and the company’s members as a body, for our audit work, for this report, or for the
opinions we have formed.

Respective responsibilities of trustees and auditor

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the
directors of the charitable company for the purpose of company law) are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view.

We have been appointed as auditor under section 44(1c) of the Charities and Trustee Investment
(Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations
made under those Acts.

Our responsibility is to audit and express an opinion on the financial statements in accordance with
applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to
comply with the Auditing Practices Board's Ethical Standards for Auditors.

Scope of the audit of the financial statements

An audit involves obtaining evidence about the amounts and disclosures in the financial statements
sufficient to give reasonable assurance that the financial statements are free from material
misstatement, whether caused by fraud or error. This includes an assessment of: whether the
accounting policies are appropriate to the company's circumstances and have been consistently applied
and adequately disclosed; the reasonableness of significant accounting estimates made by the
directors; and the overall presentation of the financial statements.

In addition, we read all the financial and non-financial information in the Strategic Report and the
Trustees’ Annual Report and any other surround information to identify material inconsistencies with the
audited financial statements and to identify any information that is apparently materially incorrect based
on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit.
If we become aware of any apparent material misstatements or inconsistencies we consider the
implications for our report.

Opinion on the financial statements

In our opinion the financial statements:

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Independent auditor’s report to the trustees and members of the

International Institute for Environment and Development

• give a true and fair view of the state of the charitable company’s affairs as at 31st March 2014 and
of its incoming resources and application of resources, including its income and expenditure, for the
year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities
and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland)
Regulations 2006.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion the information given in the Strategic Report and the Trustees’ Annual Report for the
financial year for which the financial statements are prepared is consistent with the financial statements

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 and the
Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our
opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Naziar Hashemi

Senior Statutory Auditor

For and on behalf of

Crowe Clark Whitehill LLP

Statutory Auditor

London

Date:

Crowe Clark Whitehill LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act
2006.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Statement of financial activities (incorporating an

income and expenditure account) for the year ended
31st March 2014
Note Unrestricted Restricted IIED total IIED total
funds funds 2014 2013

£ £ £ £
Incoming resources
Incoming resources
from generated funds
Voluntary Income 652 - 652 -
Investment Income 2 11,045 3,539 14,584 24,288
11,697 3,539 15,236 24,288
Incoming resources
from charitable
activities
Commissioned studies 3
and research 38,656 19,346,233 19,384,889 16,266,353
Other incoming
resources - 310 310 10,342
Total incoming
resources 50,353 19,350,082 19,400,435 16,300,983

Resources expended
Charitable activities
Commissioned studies 4
and research 139,073 19,128,830 19,267,903 16,280,639
Governance costs 5 116,937 - 116,937 98,945
Total resources
expended 256,010 19,128,830 19,384,840 16,379,584

Net income/
(expenditure) for the
year before transfers (205,657) 221,252 15,595 (78,601)
Transfers between 11
funds 221,252 (221,252) - -
Net movement in
funds 15,595 - 15,595 (78,601)
Funds brought forward
at 1st April 2013 2,643,259 - 2,643,259 2,721,860
Funds carried forward 11
at 31st March 2014 2,658,854 - 2,658,854 2,643,259

All amounts relate to continuing operations. There are no other recognised gains and losses other than
those shown above.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Balance sheet as at 31st March 2014

IIED IIED
2014 2013
Note £ £
Fixed assets
Tangible fixed assets 7 1,348,475 1,598,049

Current assets
Debtors 8 4,326,244 4,645,036
Cash at bank and in hand 7,496,061 5,670,597
11,822,305 10,315,633

Liabilities
Amounts falling due within one year 9 (1,843,607) (1,315,916)
Deferred revenue (8,668,319) (7,954,507)
(10,511,926) (9,270,423)

Net current assets 1,310,379 1,045,210

10
Net assets 2,658,854 2,643,259

Funds
General reserves 698,086 593,584
Designated reserves 11 1,960,768 2,049,675
Total funds 10 2,658,854 2,643,259

Approved by the Board of Trustees on:

and signed on its behalf by:

Ian Rushby

Frank Kirwan

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Cash flow statement for the year ended

31st March 2014
IIED IIED
2014 2013
£ £
Net incoming resources 15,595 (78,601)
Interest received (14,584) (24,288)
Depreciation 350,641 324,143
Increase / (decrease) in deferred revenue 713,812 1,685,341

(Increase) / decrease in debtors 318,792 (1,611,753)

Increase / (decrease) in creditors 527,691 290,883
Net cash inflow from operating activities 1,911,946 585,725

Returns on investments
Interest received 14,584 24,288
1,926,530 610,013

Capital Expenditure

Purchase of tangible fixed assets (102,807) (82,125)

Disposal of tangible fixed assets 1,741 28
(101,066) (102,807)

Increase in cash during the year 1,825,464 527,916

Analysis of changes in cash during the year

1 April 2013 Change in year 31 March 2014
£ £ £
Cash at bank and in hand 1,299,099 728,312 2,027,411
Short term deposits 4,371,498 1,097,152 5,468,650
5,670,597 1,825,464 7,496,061

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended

31st March 2014
1. Accounting policies
Basis of preparation
The financial statements are prepared under the historical cost convention and in accordance with
applicable accounting standards, including the Statement of Recommended Practice (SORP 2005) on
Accounting and Reporting by Charities and the Companies Act 2006.

Income recognition
All incoming resources becoming available to the Institute are recognised in the Statement of Financial
Activities on the basis of entitlement. In respect of unrestricted income and restricted income not tied to
time-limited grants, income is recognised as soon as it is prudent and practicable to do so. In the case
of performance related grant or long term contract income, income entitlement is considered to be
conditional upon the delivery of a specified level of service, in accordance with FR5 and the Charities
SORP. Income is therefore recognised to the extent the charity has delivered the service or activity.
The time or expenditure incurred to date, as appropriate, is used as a reasonable estimate or
approximation of the charity’s performance and so income entitlement. Any such income not recognised
in the year will be carried forward as deferred income and is included in liabilities in the balance sheet
to reflect the matching of such income with future activities.

Incoming resources subject to restrictions

Grants and donations given for specific purposes are credited to a restricted fund, against which
expenditure for that purpose is charged. Expenditure includes direct staff costs, other direct costs and,
by agreement with the donors, an allowance for overheads calculated as a percentage of direct staff
costs. The element of the overhead allowance that represents running costs which cannot be
separately identified to a specific piece of work is credited to unrestricted funds in the Statement of
Financial Activities.

Expenditure
All expenditure is accounted for on an accruals basis.

Resources expended on Charitable Activities comprises all expenditure directly relating to the objects of
the Institute and includes the cost of supporting charitable activities and projects.

Governance costs include the costs of governance arrangements which relate to the general running of
the charity as opposed to the direct management functions inherent in generating funds, service
delivery and programme or project work. These activities provide the governance infrastructure which
allows the charity to operate and to generate the information required for public accountability. They
include the strategic planning processes that contribute to future development of the charity.

Support costs include the costs of the central office functions of finance, human resources, information
technology and premises costs. The basis of the cost allocation has been explained in note 6 to the
accounts.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended 31st March 2014
(continued)
Fixed assets
Tangible assets are stated at cost less depreciation. Depreciation is provided using the straight line
method over the following estimated useful lives:

Leasehold improvements: Remaining period of lease

Office furniture and equipment: 5 years

Computer hardware and software: 3 years

Assets under construction: 3 years

Additions below £500 are taken straight to the SOFA under support costs.

Leases
Rental payments under operating leases are charged against income on a straight line basis over the
period of the lease.

Funds
Unrestricted funds are available to be spent on any purpose within the Institute's overall charitable
objectives. Within unrestricted funds, designated funds are those set aside by the trustees to meet a
specific need or fund particular activities.

2. Investment income
2014 2013
£ £
Bank interest 14,584 24,288

3. Commissioned studies and research

Commissioned studies and research income was received in the following areas of activity:

2014 2013
£ £
Natural resources 5,782,060 5,081,073
Sustainable markets 1,643,751 1,899,716
Human settlements 3,674,081 3,679,694
Climate change 5,588,493 3,132,464
Governance 113,551 135,483
Partnerships and development 1,628,587 1,513,394
Communications and publications 747,793 819,901
Core development 206,572 4,628
19,384,899 16,266,353

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended 31st March 2014
(continued)

4. Analysis of total resources expended

Programme Payments to Support costs 2014 2013
costs collaborating (Note 6) total total
entities
£ £ £ £ £
Charitable activities
Commissioned studies and research
Natural resources 2,254,384 2,666,024 741,293 5,661,701 5,024,137
Sustainable markets 997,126 296,886 431,992 1,726,004 1,878,069
Human settlements 1,172,580 2,129,123 230,750 3,532,453 3,668,370
Climate change 2,496,095 2,582,832 412,303 5,491,230 3,065,225
Governance 103,475 - 38,463 141,938 118,803
Partnerships and development 1,100,026 35,000 460,776 1,595,802 1,495,012
Communications and publications 521,406 - 182,169 703,575 823,218
Core development 415,200 - - 415,200 207,805
9,060,292 7,709,865 2,497,746 19,267,903 16,280,639

Governance costs (Note 5) - - 116,937 116,937 98,945

9,060,292 7,709,865 2,614,683 19,384,840 16,379,584

The classification of Grant Management and Publications have been removed in the years income and
expenditure to better reflect current operations. The prior year comparatives have been reclassified
accordingly.

Resources expended include operating lease rentals of £282,699 (2013 - £319,622).

5. Governance costs
2013/14 2012/13
£ £
Audit fees
Statutory audit 29,395 22,040
Under (over) provision from prior year 5,514 (2,965)
Grant audit 29,969 19,475
Other services - 5,630
Trustees meetings 52,059 54,765
116,937 98,945

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended 31st March 2014
(continued)

6. Support costs
2013/14 2012/13
£ £
Premises 675,010 654,983
Finance 510,433 470,361
Director's office/ Trustees 217,607 234,462
IT services 448,406 490,709
Human resources 466,585 381,779
Systems development 102,612 115,265
Management 77,093 157,976
2,497,746 2,505,535

Support costs are allocated to activities as follows:

Programme costs: on the basis of staff time spent on each activity
Publications: on the basis of staff time spent on each activity
Payments to partners: a % based on the size of the payment
Governance costs: on the basis of staff time
Management costs: on the basis of staff time

7. Tangible fixed assets

Leasehold Furniture and Office and Assets under Total
improvements fixtures computer construction
equipment
Cost £ £ £ £ £
At 1st April 2013 1,571,145 150,655 383,770 - 2,105,570
Additions 15,231 139 36,486 50,952 102,808
Disposals - - (1,741) - (1,741)
At 31st March 2014 1,586,376 150,794 418,515 50,952 2,206,637

Depreciation
At 1st April 2013 226,074 47,708 233,739 - 507,521
Charge for year 215,482 30,142 105,017 - 350,641
Disposals 0 - - -
At 31st March 2014 441,556 77,850 338,756 - 858,162

Net book value

At 31st March 2014 1,144,820 72,944 79,759 50,952 1,348,475
At 31st March 2013 1,345,071 102,947 150,031 - 1,598,049

Assets under construction relates to investments being made to integrate our systems onto a common
web based platform.

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended 31st March 2014
(continued)

8. Debtors
2014 2013
£ £
Less than one year
Restricted grants receivable 908,900 1,158,007
Accrued income 3,132,711 3,316,533
Other debtors 52,587 57,384
Prepayments 232,046 113,112
Total debtors 4,326,244 4,645,036

9. Creditors: amounts falling due within one year

2014 2013
£ £
Trade creditors 1,251,127 548,356
Accruals 319,904 120,568
Other creditors 132,503 462,647
Social security and other taxes 140,073 184,345
1,843,607 1,315,916

Deferred Revenue 1st April 2013 Incoming Resources 31st March

resources expended 2014
£ £ £ £
Deferred Revenue 7,954,507 19,842,642 19,128,830 8,668,319

Deferred revenue to be released within one year 6,066,248

Deferred revenue to be released within one to five years 2,602,071

10. Analysis of net assets between funds

General Designated Restricted Total
£ £ £ £
Tangible fixed assets 203,656 1,144,819 - 1,348,475
Debtors 32,603 - 4,293,641 4,326,244
Cash 672,907 815,949 6,007,205 7,496,061
Creditors (211,080) (1,632,527) (1,843,607)
Deferred income - - (8,668,319) (8,668,319)
Net assets 698,086 1,960,768 - 2,658,854

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended 31st March 2014
(continued)

11. Unrestricted reserves

1st April 2013 Income Transfers Resources 31st March
expended 2014
£ £ £ £ £
General Funds 593,584 50,353 105 54,044 698,086

Designated Funds
Group Funds
Natural Resources 176,404 - 73,645 (15,897) 234,152
Sustainable Markets 173,399 - (37,564) (81,918) 53,917
Human Settlements 92,381 - 138,054 (2,655) 227,780
Climate Change 158,611 - 67,625 (5,800) 220,436
Governance Projects 31,718 - (18,907) (12,811) -
Partnerships and Development 41,865 - (16,520) 9,382 34,727
Communications 30,226 - 14,814 (104) 44,936

Total Free Reserves 1,298,188 50,353 221,252 (55,759) 1,514,034

Building and Capital Fund 1,345,071 - 0 (200,251) 1,144,820

Total Unrestricted Reserves 2,643,259 50,353 221,252 (256,010) 2,658,854

Group Funds: The trustees have designated amounts from unrestricted funds for the development of
each Group allowing sufficient funds to initiate new projects or fund posts in new areas of work. The
transfers into Group designated funds represent transfers made from unrestricted funds and the
balance on the recharge of time to projects

Building and Capital Fund: In the year, the trustees have designated funds representing the net book
value of the improvements made to the Gray's Inn Road leasehold.

12. Employees
2014 2013

No. No.
Average number of employees during the year 99 92
Number of part time employees in above 33 32

Aggregate remuneration paid to employees

£ £
Wages and salaries 4,391,388 4,005,335
Social security costs 486,973 445,983
Other pension costs 323,953 275,083
5,202,314 4,726,401
Number of staff whose remuneration fell within each of
the following bands
£100,000 - £109,999 1 1
£60,000 - £69,999 18 15

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 INTERNATIONAL INSTITUTE FOR ENVIRONMENT AND DEVELOPMENT TRUSTEES’ REPORT AND ACCOUNTS 2013–14

Notes to the financial statements for the year ended 31st March 2014
(continued)

13. Trustees and Director

During the year no trustee received remuneration (2013: £nil). Where claimed, expenses incurred on
the Institute's business were reimbursed. The total claimed during the year was £52,059 (2013:
£54,765). The number of trustees claiming expenses was 13 (2013: 13).

Payments in respect of project work made to other charities and not for profit organisations, of which
certain trustees were employees or trustees, were £852,321 (2013: £206,700). The full amount this
year relates to Somsook Boonyabancha who is both a Trustee of IIED and Asian Coalition for Housing
Rights, a not for profit organisation.

Payments were made in respect of Director's expenses incurred for the management of the charity of
£15,967 during the year (2013: £12,350).

14. Pensions
No company pension scheme existed at 31st March 2014. Contributions are paid on behalf of
employees to independently administered money purchase plans. The cost to the Group during the
year was £323,953 (2013 - £275,082).

15. Commitments
At 31 March 2014 the company had annual commitments under non-cancellable operating leases as
set out below:

Land and Other

buildings
£ £
Operating leases which expire in less than one year - 31,762
Operating leases which expire within one to five years 14,000 55,997
Operating leases which expire over five years 200,000 -

IIED had commitments on contracts to partners of £6.4m at the year-end (2013: £3.0m)

IIED holds a lease on a property in Gray’s Inn Road, London WC1 with a term of 10 years terminating
31 October 2020 at an annual rental of £200,000.

IIED rent Edinburgh office premises under a lease agreement which has been extended for a period of
years terminating in 2016. The annual rent is £14,000.

16. Specific donor disclosure

UK government Department for International Development: Provision of thematic analysis and
advice Component Code 202384-101

The Charity accrued income and spent GB£ 4,555,039 from the UK government’s Department for
International Development as the first instalment of a grant for the provision of thematic analysis and
advice. The project started on 1 March 2012 and runs until 1 March 2016.

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Appendix A: IIED donor support 2013/14

2014 2013
£ £
Government and Government Agencies
AGENCE FRANCAISE DE DEVELOPPEMENT FRANCE 75,324 74,015
AUSTRALIAN AGENCY FOR INTERNATIONAL
DEVELOPMENT AUSTRALIA 42,684
DEPARTMENT FOR ENVIRONMENT, FOOD AND RURAL
AFFAIRS (DARWIN) UK 319,730 286,922
DEPARTMENT FOR INTERNATIONAL DEVELOPMENT
(DFID) ACCOUNTABLE GRANT UK 4,896,165 2,494,938
DFID (OTHER) UK 2,867,584 523,268
DFID (via HTSPE LTD) UK 109,755 105,803
DFID (via HARWELLE INTERNATIONAL LTD) UK - 27,008
DEPARTMENT OF ENERGY AND CLIMATE CHANGE
(DECC) UK 43,456 65,842
FINNISH MINISTRY FOR FOREIGN AFFAIRS FINLAND - 73,997
IRISH AID, DEPARTMENT OF FOREIGN AFFAIRS IRELAND 881,458 476,689
NORWEGIAN AGENCY FOR DEVELOPMENT
COOPERATION (NORAD) NORWAY 152,840 378,614
NORWEGIAN EMBASSY MOZAMBIQUE NORWAY 530,707 262,429
ROYAL DANISH MINISTRY OF FOREIGN AFFAIRS DENMARK 486,176 555,141
SWEDISH INTERNATIONAL DEVELOPMENT
COOPERATION AGENCY (SIDA) SWEDEN 1,425,267 1,343,217
Amounts less than £10,000 2,966 10,761

Total Government & Government Agencies 11,834,112 6,678,644

International and Multilateral Agencies

CENTRE FOR INTERNATIONAL FORESTRY RESEARCH
(CIFOR) 26,216
EUROPEAN COMMISSION 414,652 947,187
INTERNATIONAL FUND FOR AGRICULTURAL
DEVELOPMENT (IFAD) 193,377
ORGANISATION FOR ECONOMIC CO-OPERATION
DEVELOPMENT (OECD) 19,939 65,380
UNDP SOUTH AFRICA 14,090
UNITED NATIONS ENVIRONMENT PROGRAMME (UNEP) 206,735 136,751
UNESCO 18,581
UNITED NATIONS ECONOMIC COMMISSION FOR AFRICA 63,394
UNITED NATIONS HUMAN SETTLEMENT / HABITAT 16,866
UNITED NATIONS FOOD AND AGRICULTURE
ORGANISATION (FAO) 7,326 61,876
UNITED NATIONS INTERNATIONAL STRATEGY FOR
DISASTER RISK REDUCTION - 24,709
UNITED NATIONS POPULATION FUND (UNFPA) 53,574 73,669
WORLD BANK GROUP 124,148 130,256
Amounts less than £10,000 1,817 11,664

Total International & Multilateral Agencies 1,160,715 1,451,492

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Appendix A: IIED Donor Support 2013/14 (continued)

2014 2013
£ £
Foundations and NGOs
3IE INTERNATIONAL INITIATIVE FOR IMPACT EVALUATION UK 62,725 -
AECOM UKRAINE 35,168 12,464
THE ASAHI GLASS FOUNDATION JAPAN - 15,000
AIDENVIRONMENT NETHERLANDS 11,310 -
ARCUS FOUNDATION USA 74,317 -
ASIA FOUNDATION USA - 12,815
ASIA PACIFIC NETWORK FOR GLOBAL CHANGE
RESEARCH JAPAN 22,674 -
AFRICAN WILDLIFE FOUNDATION KENYA 6,440 12,807
BERNSTEIN FAMILY FOUNDATION USA 10,000 -
HOWARD G BUFFETT FOUNDATION USA 3,626,722 1,308,173
CARE INTERNATIONAL DENMARK 16,134 -
CLIMATE CHANGE AGRICULTURE FOOD SECURITY
(CCAFS) DENMARK - 44,091
CLIMATE AND DEVELOPMENT KNOWLEDGE NETWORK
(CDKN) UK 647,473 419,399
CEDEAO BURKINA FASO - 11,859
CGIAR USA - 34,566
CICERO NORWAY 19,190 -
CLIMATE ANALYTICS GERMANY 43,913 -
CLIMATE AND LAND USE ALLIANCE USA 155,608 -
COMIC RELIEF UK 209,737 376,760
CORDAID NETHERLANDS 57,049 282,617
DANISH 92 GROUP-FORUM 4 S/DEVL DENMARK 9,076 103,877
ECOSYSTEMS SERVICE FOR POVERTY ALLEVIATION
(ESPA) UK 38,292 49,609
FORD FOUNDATION USA 262,726 -
GERMANWATCH GERMANY 63,365 137,279
GREEN PARK CONSULTANTS UK - 15,471
GIZ GERMANY 84,978 -
HIVOS NETHERLANDS 64,151 46,347
ICMM UK - 15,000
INSTITUTE OF DEVELOPMENT STUDIES (IDS) UK 14,367 10,141
INTERNATIONAL DEVELOPMENT RESEARCH CENTER
(IDRC) CANADA 50,488 11,643
ECOLOGIC INSTITUTE GERMANY 15,298 -
INSTITUTE OF INTERNATIONAL EDUCATION UK 16,154 -
INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE KENYA 80,837 -
INTERNEWS FRANCE - 2,484
INTERNATIONAL CENTRE FOR ENVIRONMENT
MANAGEMENT VIETNAM 22,481 -
INTERNATIONAL WATER MANAGEMENT INSTITUTE SRI LANKA 16,413 -
LDN SCH OF HYGIENE AND TROPICAL MEDICINE UK 76,316 476,031
MAVA FOUNDATION SWITZERLAND 178,315 -
NATIONAL ENVIRONMENTAL RESEARCH COUNCIL (NERC) UK 463 10,000
NEW ECONOMICS FOUNDATION UK 10,000 -
NORWEGIAN INSTITUTE OF INTERNATIONAL AFFAIRS
(NUPI) NORWAY 15,889 -

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Appendix A: IIED Donor Support 2013/14 (continued)

2014 2013
£ £
Foundations and NGOs (continued)
OVERSEAS DEVELOPMENT INSTITUTE UK 2,400 -
NINA POLICYMIX NORWAY 15,473 50,160
OXFAM UK 10,350 47,415
OXFAM NOVIB NETHERLANDS - 79,936
PLAN INTERNATIONAL INC UK 2,017 9,461
PLAN INTERNATIONAL THAILAND 16,818 -
PRACTICAL ACTION UK - 17,373
PYOE PIN MYANMAR 29,230 16,980
RENEWAL ENERGY AND ENERGY EFFICIENCY AUSTRIA 96,130 50,513
ROCKEFELLER FOUNDATION USA 269,283 644,076
SAVE THE CHILDREN UK 7,710 11,074
SLUM/SHACK DWELLERS INTERNATIONAL SOUTH AFRICA 3,339 2,405
SNV NETHERLANDS DEVELOPMENT ORGANISATION NETHERLANDS 42,209 -
THE BILL & MELINDA GATES FOUNDATION USA 53,571 3,893,964
THE CHRISTENSEN FUND USA - 3,148
TANZANIA NATURAL RESOURCE FORUM TANZANIA 9,348 49,411
TUFTS UNIVERSITY ETHIOPIA 40,833 40,662
TVE UK - 29,171
US FISH AND WILDLIFE SERVICE USA - 30,068
UNIVERSITY COLLEGE LONDON (UCL) UK 55,512 5,630
UNIVERSITY OF COPENHAGEN DENMARK 15,106 29,469
UNIVERSITY OF EDINBURGH UK 10,099 -
UNIVERSITY OF YORK UK 75,958 -
VANGUARD CHARITABLE USA 196,909 -
WAGENINGEN UNIVERSITY NETHERLANDS 81,822 -
WORLDAWARE UK 43,438 27,835
WORLD RESOURCES INSTITUTE (WRI) USA 110,926 28,904
WORLDWIDE FUND FOR NATURE (WWF) UK/ SWITZERLAND - 5,000
Other amounts less than £10,000 61,660 41,954

Total Foundations and NGOs 7,268,210 8,523,042

Corporate
Amounts less than £10,000 7,731 12,609

Total Corporate 7,731 12,609

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Appendix A: IIED Donor Support 2013/14 (continued)

Summary donor support

2014 2013
£ £
Donors
Government and Government Agencies 11,834,112 6,678,644
International and Multilateral Agencies 1,160,715 1,451,492
Foundations and NGOs 7,268,210 8,523,042
Corporate 7,731 12,609
Donor income received 20,270,768 16,665,787

Other income
Miscellaneous donations less than £1,000 652 -
Interest receivable 14,584 24,288
Trade income 11,755 12,835
Royalties - 840
Other Income 310 9,505
Sub-total 27,301 47,468

Total 20,298,069 16,713,255

Add: Income deferred from prior year 7,954,507 6,269,166

Less: Income due to prior year (3,316,533) (2,043,464)
Add: Income due from next year 3,132,711 3,316,533
Less: Income deferred to next year (8,668,319) (7,954,507)

Total Incoming Resources 19,400,435 16,300,983

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Appendix B: Payments to collaborating

organisations and individuals
2014
£
ASIAN COALITION FOR HOUSING RIGHTS THAILAND 852,321
INTERNATIONAL UNION FOR CONSERVATION OF NATURE
(IUCN) SWITZERLAND 773,938
UNITED KINGDOM METEOROLOGICAL OFFICE UK & CHANNEL ISLES 610,849
COMMUNITY ORGANISATION RESOURCE CENTRE (CORC) SOUTH AFRICA 408,574
CHRISTIAN AID UK & CHANNEL ISLES 402,230
SOCIETY FOR THE PROMOTION OF AREA RESOURCE
CENTRES (SPARC) INDIA 263,777
SLUM/SHACK DWELLERS INTERNATIONAL SOUTH AFRICA 211,279
RESOURCE ADVOCACY PROGRAMME KENYA 209,269
HAKIKAZI CATALYST TANZANIA 209,009
THE UTSHANI FUND SOUTH AFRICA 197,532
IUCN BURKINA FASO BURKINA FASO 173,396
CENTRE FOR CHINESE AGRICULTURAL POLICY (CCAP) CHINA 150,600
INDEPENDENT UNIVERSITY BANGLADESH BANGLADESH 126,954
STAKEHOLDER DEMOCRACY NETWORK NIGERIA 125,737
ASOCIACION PARA LA NATURALEZA Y EL DESARROLLO
SOSTENIBLE (ANDES) PERU 125,256
ARID LANDS DEVELOPMENT FOCUS KENYA 124,245
UNIVERSITY OF SOUTHAMPTON UK & CHANNEL ISLES 118,869
KENYA FORESTRY RESEARCH INSTITUTE (KEFRI) KENYA 115,902
FUNDACAO MICAIA MOZAMBIQUE 100,000
CARE INTERNATIONAL UK & CHANNEL ISLES 91,863
IDS - NEPAL NEPAL 88,935
ECHNOSERVE CONSULTING PLC ETHOPIA 78,578
CATHOLIC RELIEF SERVICES GHANA 76,584
CARE INTERNATIONAL NIGER NIGER 74,187
LOK CHETNA MANCH INDIA 71,243
SAVE THE CHILDREN UK & CHANNEL ISLES 67,486
INTERNATIONAL WATER MANAGEMENT INSTITUTE (IWMI) SRI LANKA 62,162
CENTRO DE ESTUDOS DE AGRICULTUA E GESTAO DE
RECURSOS NATURAIS (CEAGRE) MOZAMBIQUE 60,719
UNIVERSITY OF EDINBURGH UK & CHANNEL ISLES 56,271
NORWEGIAN UNIVERSITY OF LIFE SCIENCE NORWAY 53,425
LAND RESOURCE MANAGEMENT CENTRE GHANA 52,951
UNIVERSITY OF YORK UK & CHANNEL ISLES 47,850
TANZANIA NATURAL RESOURCE FORUM TANZANIA 43,465
TUFTS UNIVERSITY ETHIOPIA USA 43,437
KENYA METEOROLOGICAL DEPARTMENT KENYA 43,283
ADVOCATES COALITION FOR DEVELOPMENT AND
ENVIRONMENT (ACODE) UGANDA 37,418
GLOBAL ENVIRONMENTAL INSTITUTE CHINA 36,134
BEIJING SI ZHI YI DE CONSULTING CHINA 34,697
NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY UGANDA 34,500

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Appendix B Payments to collaborating organisations and individuals

(continued)

2014
£
YALE UNIVERSITY USA 32,844
WORLD CONSERVATION MONITORING CENTRE UK & CHANNEL ISLES 30,277
IED AFRIQUE SENEGAL 30,000
MERTI INTEGRATED DEVELOPMENT PROGRAMME KENYA 29,878
ADHI PHARMACY KENYA 28,930
MUMINA GOLLO BONAYA KENYA 28,350
INSTITUT DE RECHERCHES ET D'APPLICATIONS DES
METHODES DE DEVELOPPEMENT (IRAM) FRANCE 27,585
CYNTHIA AWUOR KENYA 26,816
CHINA AGRICULTURAL UNIVERSITY CHINA 25,895
JANE GOODHALL INSTITUTE UGANDA 25,156
NETHERLANDS DEVELOPMENT ORGANISATION (SNV) VIETNAM 23,972
INSTITUTE OF TROPICAL FOREST CONSERVATION (ITFC) UGANDA 22,087
THAILAND ENVIRONMENT INSTITUTE THAILAND 20,510
ENVIRO LEGAL DEFENCE FIRM INDIA 20,093
BANGLADESH CENTRE FOR ADVANCED STUDIES BANGLADESH 20,007
INTERNATIONAL INSTITUTE FOR SUSTAINABLE
DEVELOPMENT (IISD) CANADA 20,000
CENTRO TERRA VIVA MOZAMBIQUE 19,738
ASSOCIATION MALIENNE D'EVEIL AU DEVELOPPEMENT
DURABLE (AMEDD) MALI 18,837
MAKERERE UNIVERSITY UGANDA 18,463
UNIVERSITY OF NAIROBI KENYA 18,278
INSTITUTE OF POLICY ANALYSIS AND RESEARCH RWANDA RWANDA 17,700
MERTI GENERAL CONTRACTOR LTD KENYA 17,596
INTERNEWS EUROPE FRANCE 16,984
FAUNA & FLORA INTERNATIONAL UGANDA 15,785
ONEWORLD SUSTAINABLE INVESTMENTS (PTY) LTD SOUTH AFRICA 15,332
GREENPARK CONSULTANTS GPC UK & CHANNEL ISLES 14,874
FUNDACAO AMAZONAS SUSTENTAVEL (FAS) BRAZIL 14,839
NETWORK FOR ENVIRONMENT AND SUSTAINABLE
DEVELOPMENT IN CENTRAL AFRICA (NESDA – CA) CAMEROON 14,603
SOOMAL GROUP LTD KENYA 14,467
INSTITUTO DE INVESTIGACAO AGRARIA DE MOCAMBIQUE
(IIAM) MOZAMBIQUE 14,000
BAU RESEARCH SYSTEMS (BAURES) BANGLADESH 13,809
SAVE THE CHILDREN - AUSTRALIA AUSTRALIA 13,241
FROLIN AGENCIES LTD KENYA 12,923
SWEDISH UNIVERSITY OF AGRICULTURAL SCIENCES SWEDEN 12,000
THE ENERGY AND RESOURCES INSTITUTE (TERI) INDIA 11,734
NORTH GATE INVESTMENT LTD KENYA 11,398
GROUPE D'ETUDE ET DE RECHERCHE EN SOCIOLOGIE ET
DROIT APPLIQUE (GERDSA) MALI 11,322
THE NATIONAL INSTITUTE FOR SCIENCE AND
TECHNOLOGY POLICY AND STRATEGY STUDIES
(NISTPASS) VIETNAM 11,289

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Appendix B Payments to collaborating organisations and individuals

(continued)

2014
£
CIVIC RESPONSE GHANA 10,759
GLOBAL REPORTING INITIATIVE (GRI) NETHERLANDS 10,200
RURAL CONSULT LDA MOZAMBIQUE 10,163
LONDON SCHOOL OF HYGIENE AND TROPICAL MEDICINE UK & CHANNEL ISLES 10,000
Payments less than £10,000 388,667
Total payments to organisations 7,626,325

Payments to individuals 83,540

Total payments 7,709,865

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