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Financial reporting under the CBD
Ravi Sharma, CBD Secretariat
International expert workshop on identifying, accessing,
compiling and aggregating domestic and international
biodiversity-related investments and impacts, Mexico (5-7
May 2015)
Adoption of financial targets, under Aichi
Target 20: (decision XII/3):
– Doubling international biodiversity-related funding flows to
developing countries by 2015…
– Inclusion of biodiversity in national priorities or development
plans by 2015…
– Reporting domestic biodiversity expenditures, as well as
funding needs, gaps and priorities, by 2015
– Preparation of national financial plans for biodiversity by
2015 and assessment and/or evaluation of the values of
biodiversity
– Mobilize domestic financial resources from all sources to
reduce the gap between identified needs and available
resources at domestic level
CBD COP-12: Financial targets
Review methodologies for identifying,
accessing, compiling and aggregating
domestic and international biodiversity-related
investments and impacts, with a view to:
a. Presenting, sharing and reviewing experiences;
b. Assessing experiences and methodologies
applied in other sectors with a view to
identifying opportunities for methodological
transfer;
c. Identifying options for convergence towards,
and possible elements of, a common
methodology.
Mexico workshop tasks
a. What are the main methodologies (and associated
definitions) available, including from other sectors?
b. What is their respective scope and what are
important common features and critical differences?
c. What are the main challenges faced in using the
methodologies and are some methodologies better
suited to particular circumstances?
d. What are possible areas of convergence towards a
common methodology (and associated definitions)?
e. What are remaining critical (data and
methodological) gaps and challenges?
f. Who should be responsible for, or lead, further
methodological development, with what resources?
Lead questions for Mexico workshop
Conceptualizing/defining the term
“biodiversity-related” investments
Coefficients - attributing the percentage of
financial resources to “indirect” biodiversity
activities (<100% attributable)
Assessing the contributions from the
private sector – including NGOs and
businesses
Assessing impacts in a finance context
Workshop Outcomes
Financial reporting under
the CBD
Ravi Sharma, CBD Secretariat
Secretariat of the Convention on
Biological Diversity
Financial Reporting Framework Submissions
• Australia 2014 submission
• Austria 2014 submission
• Bolivia 2014 submission, submission II
• Brazil 2012 submission
• Bulgaria 2014 submission (Bulgaria 214 additional
information)
• Canada 2012 submission
• China 2012 submission, China 2014 submission
• Colombia 2014 submission
• Costa Rica 2012 submission
• Croatia 2014 submission
• Czech Republic 2014 submission
• Denmark 2014 submission
• Estonia 2014 submission
• Ethiopia 2014 submission
• EU 2014 submission (additional
information), European Commission 2014
submission II, 2012 submission: European Union,
Belgium, Bulgaria, Denmark, Estonia, Finland,
France, Germany, Italy, Netherlands, Poland,
Spain, Sweden Finland 2014 submission
• France 2014 submission
• Germany 2014 submission
• Greece 2014 submission
• Honduras 2014 submission
• India 2014 submission, India 2014 submission
II, India 2012 submission, 2012 Assessment of
Funding Support
• Italy 2014 submission
• Japan 2014 submission, Japan 2014 submission
II, 2012 Reporting framework
• Malawi 2014 submission
• Mauritius 2014 submission
• Malawi 2012 Financing indicators
• Namibia 2014 submission
• Netherlands 2014 submission
• New Zealand 2014 submission
• Norway 2014 submission, (Norway 2014 additional
information), 2012 monitoring of resources
Poland 2014 submission (Poland 2014 additional
information)
• Slovenia 2014 submission
• Spain 2014 submission
• Sweden 2014 submission, Sweden 2014 submission
II
• Switzerland 2014 submission (additional
information.pdf), Switzerland 2014 submission II, 2012
Report on Swiss Public and Private Financial
Contributions
• Thailand 2014 submission
• Uganda 2014 submission
• United Kingdom 2014 submission
Further information is available :
https://www.cbd.int/financial/reporting.shtml
Financial Reporting Framework
Year Domestic expenditures Overall confidence
2006
20xx
20xx
20xx
20xx
Average
4.1 Annual financial support provided to domestic biodiversity-related activities
Currency:
The Financial Reporting Framework is available at : https://www.cbd.int/doc/decisions/COP-12/cop-12-dec-03-en.pdf
Financial Reporting Framework
The Financial Reporting Framework is available at : https://www.cbd.int/doc/decisions/COP-12/cop-12-dec-03-en.pdf
4.2 Information on sources and categories
Numbers above cover:
(tick appropriate cells)
Expenditures directly
related to biodiversity (1)
Expenditures indirectly
related to biodiversity (1)
(2) Government budgets –
central
(2) Government budgets –
state/provincial
(2) Government budgets –
local/municipal
(3) Extra-budgetary
(4) Private/market
(5) Other (NGO, foundations,
academia)
(6) Collective action of
indigenous and local
communities
(7) Additional methodological information, including sources of data: ( )
Financial Reporting Framework
The Financial Reporting Framework is available at : https://www.cbd.int/doc/decisions/COP-12/cop-12-dec-03-en.pdf
1. International financial resource flows
Year ODA (1) OOF (2) Other flows (3) Total
2006
2007
2008
2009
2010
Average
(baseline)
Methodological information:
(4) ODA includes: ( ) bilateral; ( ) multilateral
(5) ODA/OOF: ( ) commitments; ( ) disbursements
(6) ODA/OOF includes: ( ) directly related; ( ) indirectly related
Other flows include: ( ) directly related; ( ) indirectly related
(7) As applicable, methodology used to identify official resource flows: ( ) OECD DAC ‘Rio markers’; ( ) other (please
specify): ( )
(8) As applicable, coefficient used for resource flows indirectly related to biodiversity, when calculating total numbers: ( )%
(9) (Average) confidence levels (please indicate high, medium, low):
ODA: ( )
OOF: ( )
Other flows: ( )
(10) Other methodological observations/comments, including sources of data: ( )

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4. FOURTH ENVIRONET-WP-STAT JOINT TASK TEAM MEETING

  • 1. Financial reporting under the CBD Ravi Sharma, CBD Secretariat International expert workshop on identifying, accessing, compiling and aggregating domestic and international biodiversity-related investments and impacts, Mexico (5-7 May 2015)
  • 2. Adoption of financial targets, under Aichi Target 20: (decision XII/3): – Doubling international biodiversity-related funding flows to developing countries by 2015… – Inclusion of biodiversity in national priorities or development plans by 2015… – Reporting domestic biodiversity expenditures, as well as funding needs, gaps and priorities, by 2015 – Preparation of national financial plans for biodiversity by 2015 and assessment and/or evaluation of the values of biodiversity – Mobilize domestic financial resources from all sources to reduce the gap between identified needs and available resources at domestic level CBD COP-12: Financial targets
  • 3. Review methodologies for identifying, accessing, compiling and aggregating domestic and international biodiversity-related investments and impacts, with a view to: a. Presenting, sharing and reviewing experiences; b. Assessing experiences and methodologies applied in other sectors with a view to identifying opportunities for methodological transfer; c. Identifying options for convergence towards, and possible elements of, a common methodology. Mexico workshop tasks
  • 4. a. What are the main methodologies (and associated definitions) available, including from other sectors? b. What is their respective scope and what are important common features and critical differences? c. What are the main challenges faced in using the methodologies and are some methodologies better suited to particular circumstances? d. What are possible areas of convergence towards a common methodology (and associated definitions)? e. What are remaining critical (data and methodological) gaps and challenges? f. Who should be responsible for, or lead, further methodological development, with what resources? Lead questions for Mexico workshop
  • 5. Conceptualizing/defining the term “biodiversity-related” investments Coefficients - attributing the percentage of financial resources to “indirect” biodiversity activities (<100% attributable) Assessing the contributions from the private sector – including NGOs and businesses Assessing impacts in a finance context Workshop Outcomes
  • 6. Financial reporting under the CBD Ravi Sharma, CBD Secretariat Secretariat of the Convention on Biological Diversity
  • 7. Financial Reporting Framework Submissions • Australia 2014 submission • Austria 2014 submission • Bolivia 2014 submission, submission II • Brazil 2012 submission • Bulgaria 2014 submission (Bulgaria 214 additional information) • Canada 2012 submission • China 2012 submission, China 2014 submission • Colombia 2014 submission • Costa Rica 2012 submission • Croatia 2014 submission • Czech Republic 2014 submission • Denmark 2014 submission • Estonia 2014 submission • Ethiopia 2014 submission • EU 2014 submission (additional information), European Commission 2014 submission II, 2012 submission: European Union, Belgium, Bulgaria, Denmark, Estonia, Finland, France, Germany, Italy, Netherlands, Poland, Spain, Sweden Finland 2014 submission • France 2014 submission • Germany 2014 submission • Greece 2014 submission • Honduras 2014 submission • India 2014 submission, India 2014 submission II, India 2012 submission, 2012 Assessment of Funding Support • Italy 2014 submission • Japan 2014 submission, Japan 2014 submission II, 2012 Reporting framework • Malawi 2014 submission • Mauritius 2014 submission • Malawi 2012 Financing indicators • Namibia 2014 submission • Netherlands 2014 submission • New Zealand 2014 submission • Norway 2014 submission, (Norway 2014 additional information), 2012 monitoring of resources Poland 2014 submission (Poland 2014 additional information) • Slovenia 2014 submission • Spain 2014 submission • Sweden 2014 submission, Sweden 2014 submission II • Switzerland 2014 submission (additional information.pdf), Switzerland 2014 submission II, 2012 Report on Swiss Public and Private Financial Contributions • Thailand 2014 submission • Uganda 2014 submission • United Kingdom 2014 submission Further information is available : https://www.cbd.int/financial/reporting.shtml
  • 8. Financial Reporting Framework Year Domestic expenditures Overall confidence 2006 20xx 20xx 20xx 20xx Average 4.1 Annual financial support provided to domestic biodiversity-related activities Currency: The Financial Reporting Framework is available at : https://www.cbd.int/doc/decisions/COP-12/cop-12-dec-03-en.pdf
  • 9. Financial Reporting Framework The Financial Reporting Framework is available at : https://www.cbd.int/doc/decisions/COP-12/cop-12-dec-03-en.pdf 4.2 Information on sources and categories Numbers above cover: (tick appropriate cells) Expenditures directly related to biodiversity (1) Expenditures indirectly related to biodiversity (1) (2) Government budgets – central (2) Government budgets – state/provincial (2) Government budgets – local/municipal (3) Extra-budgetary (4) Private/market (5) Other (NGO, foundations, academia) (6) Collective action of indigenous and local communities (7) Additional methodological information, including sources of data: ( )
  • 10. Financial Reporting Framework The Financial Reporting Framework is available at : https://www.cbd.int/doc/decisions/COP-12/cop-12-dec-03-en.pdf 1. International financial resource flows Year ODA (1) OOF (2) Other flows (3) Total 2006 2007 2008 2009 2010 Average (baseline) Methodological information: (4) ODA includes: ( ) bilateral; ( ) multilateral (5) ODA/OOF: ( ) commitments; ( ) disbursements (6) ODA/OOF includes: ( ) directly related; ( ) indirectly related Other flows include: ( ) directly related; ( ) indirectly related (7) As applicable, methodology used to identify official resource flows: ( ) OECD DAC ‘Rio markers’; ( ) other (please specify): ( ) (8) As applicable, coefficient used for resource flows indirectly related to biodiversity, when calculating total numbers: ( )% (9) (Average) confidence levels (please indicate high, medium, low): ODA: ( ) OOF: ( ) Other flows: ( ) (10) Other methodological observations/comments, including sources of data: ( )