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1. Climate Change Budget Compliance Assessment Report

Author:
Advocates Coalition for Development and Environment (ACODE)
Publication Date:
05-2025
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This report presents a compliance assessment of Uganda’s national budget for Financial Year (FY) 2024/25, evaluating the budget’s alignment with climate change priorities that are outlined in the Third National Development Plan (NDP III). The assessment focuses on thirteen (13) priority programmes, selected for their climate change vulnerability, strategic importance, and potential to contribute to climate resilience and low-carbon development. With the Fourth National Development Plan (NDP IV) already approved, this analysis provides insights into the country’s progress with climate-change-sensitive development programming and action, while highlighting gaps in climate finance integration. This effort should inform more robust and inclusive planning for the future. Climate change remains one of the most pressing and persistent global development challenges. It increasingly impacts people’s livelihoods, and its effects are especially worse in vulnerable and least-prepared countries like Uganda. Climate change effects are far-reaching, contributing to environmental degradation, reduced agricultural productivity, health challenges, and disruption of livelihoods. These impacts not only threaten ecosystems and human well-being but also hinder the achievement of sustainable development and social equity, thereby deepening social exclusion. As the climate crisis intensifies, urgent and coordinated global, regional, and national action becomes critical. Effective and timely mitigation and adaptation responses are necessary to minimize harm and contribute meaningfully to the achievement of the 17 Sustainable Development Goals (SDGs). On the other hand, delayed or no action on climate change is expected to result in more severe, costly, and irreversible consequences for both natural and human systems. Uganda’s long-term development frameworks, including the Vision 2040, the Third National Development Plan (NDPIII), and various sectoral policies and plans, recognize climate change as a major threat to socio-economic transformation and sustainable development. These frameworks emphasize the need for substantial investments in climateresilient development. The success of Uganda’s ambitions for inclusive growth largely hinges on the effective integration of climate action across all programmes of the country’s development plans, and adequate allocation of resources to finance climate interventions. TThe NDP III (2020/21–2024/25), now in its final implementation year, integrates climate change priorities across all its twenty (20) programmes. It specifies strategic interventions and performance targets, which are reflectedinthePlan’sResultsFrameworkandProgrammeImplementation Action Plans (PIAPs). This was intended to guide the national budgeting process, ensuring budget alignment with climate-resilient development goals. The goal of this assessment is to ascertain the extent to which the national budget of FY 2024/2025 and Budget Framework Paper (BFP) of 2025/2026 comply with planned climate change interventions under NDP III and NDP IV. The assessment involved selection of Programmes that are either most vulnerable to climate change, or have highest potential to contribute to climate change via their high greenhouse gas emission intensity. This selection was informed by Uganda’s National Climate Change priority areas captured in the country’s revised/updated Nationally Determined Contributions (NDCs 2022) and the Uganda Green Growth Development Strategy (UGGDS) 2017-2030. This programme selection was followed by a review and analysis of national planning and budgeting documents, focusing on: (i) adaptation and resilience building; and (ii) mitigation or reduction of greenhouse gas emissions.
Topic:
Climate Change, Budget, Compliance, and Sustainable Development
Political Geography:
Uganda and Africa

2. Decarbonisation and Compliance: Assessing the impact of the Climate Change Act on South Africa’s extractives industry

Author:
Vincent Obisie-Orlu
Publication Date:
11-2024
Content Type:
Special Report
Institution:
Good Governance Africa (GGA)
Abstract:
The Climate Change Act establishes a regulatory framework for decarbonisation in South Africa’s extractives sector, aligning with Paris Agreement commitments. Key provisions include sectorspecific emissions reduction targets, carbon budgets, and mandatory monitoring and reporting. While enforcement issues and resource limitations exist, companies must prioritise emissions tracking and internal carbon pricing. Environmental, social and governance (ESG) imperatives already incentivise companies in this direction. Investors increasingly direct capital towards companies that demonstrate effective emissions management. Successful adaptation strategies and alignment with national goals are essential for companies to enhance sustainability and attract investment. Collaboration among stakeholders is critical for effectively implementing the Climate Change Act.
Topic:
Climate Change, Carbon Emissions, Compliance, and Decarbonization
Political Geography:
Africa and South Africa

3. Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Author:
Guillermo Cruces, Dario Tortarolo, and Gonzalo Vazquez-Bare
Publication Date:
12-2024
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior of OLS estimators and cluster-robust variance estimators and show that (i) ignoring cluster heterogeneity may result in severely underpowered experiments and (ii) the cluster-robust variance estimator may be upward-biased when clusters are heterogeneous. We derive formulas for power, minimum detectable effects, and optimal cluster assignment probabilities. All our results apply to cluster experiments, a particular case of our framework. We set up a potential outcomes framework to interpret the OLS estimands as causal effects. We implement our methods in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax compliance. We find an increase in tax compliance among individuals directly targeted with our mailing, as well as compliance spillovers on untreated individuals in clusters with a high proportion of treated taxpayers.
Topic:
Tax Systems, Randomized Controlled Trials, Compliance, Spillovers, Cluster Experiments, and Two-Stage Designs
Political Geography:
Global Focus

4. Beyond European extraterritoriality, for legal intelligence and compliance in the service of sovereignty: A response to the extraterritoriality of foreign laws to safeguard fundamental European values

Author:
Amélie Giuliani
Publication Date:
01-2023
Content Type:
Policy Brief
Institution:
Robert Schuman Foundation (RSF)
Abstract:
In this period of change, companies must anticipate their local legal environment, regional and international regulations and foreign laws with extraterritorial scope on a daily basis.
Topic:
International Relations, Sovereignty, Law, European Union, and Compliance
Political Geography:
Europe

5. Compliance principles for the Digital Markets Act

Author:
Christophe Carugati
Publication Date:
11-2023
Content Type:
Policy Brief
Institution:
Bruegel
Abstract:
Under the European Union’s Digital Markets Act (DMA), six ‘gatekeepers’ (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) have been designated in relation to 22 core platform services (CPS). The gatekeepers have until 6 March 2024 to propose to the European Commission how they will comply with their DMA obligations. The DMA gives flexibility to gatekeepers to achieve compliance by providing some guidance what can constitute compliance and non-compliance with the obligations. However, it does not provide compliance principles. These offer a standard of compliance-by-design, while offering flexibility to each gatekeeper to develop specific solutions tailored to each obligation and CPS. Compliance principles would also be easily observable elements helping to inform the Commission – the DMA’s enforcer – aboutcompliance. We propose fiveDMA compliance principles for gatekeepers to follow. These have been derived from the list of DMA obligations. The principles relate to access, fair conditions, information, choice and flexibility. Each principle would be accompanied by a second level of sub-principles based on the economics literature and case law. We recommend that gatekeepers implement the principles and that the Commission monitors whether gatekeepers follow the compliance principles. Gatekeepers, in their annual DMA compliance reports, should provide the Commission with methodologies, tests and other relevant documents as evidence of compliance in practice. Commission monitoring should include regular engagement with gatekeepers, third parties and consumers, before and after the implementation of the compliance solutions.
Topic:
European Union, Regulation, Compliance, and Digital Markets Act (DMA)
Political Geography:
Europe

6. Beyond Compliance: A Performance Assessment of Statutory Boards and Commissions in Uganda’s Local Governments FY 2021/2022

Author:
Arthur Bainomugisha, Wilson Winstons Muhwezi, Walter Akena, Jonas Mbabazi, and Rebecca N. Mukwaya
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This report presents findings from the first assessment of Statutory Boards and Commissions comprising the District Service Commissions (DSC), District Land Boards (DLB), and LG Public Accounts Committees (LGPAC) in 26 District Local Governments. This cutting-edge Assessment was the first of its kind and provided a ground-breaking opportunity to examine these important structures designed to provide regulation, oversight and additional citizen representation and voice, within the ambit of Uganda’s Decentralisation Policy. The report offers interesting and intriguing insights into the operations of the Statutory Boards and Commissions which point to an urgent need to revitalise and strengthen them as critical pillars of Local Governance in Uganda. Uganda’s Decentralisation Policy devolved powers to the Local Governments. These powers rest on three key pillars, namely the Local Council (including the Executive), the Technical Staff and the Statutory Bodies. As such, Uganda’s Decentralisation Policy is both a political and a technical process. At the political level it involves leadership, participation, inclusion, representation, decision-making, and power relations between Central and Local Governments, and between Higher and Lower Local Governments. On the technical level, it involves administration, planning, budgeting, financial management, human resources management and development, monitoring and evaluation, supervision and mentoring. Thus, the success of Decentralisation is highly contingent on the careful and effective synchronization of political and technical elements and functions. At the commencement of the decentralisation policy, the government, through several legal instruments, created an elaborate institutional framework for support and oversight at the local government level. These institutions include the District Service Commission, District Land Board, Local Government Public Accounts Committees, and the District Tender Boards (now contracts committee) which later morphed into the District Contracts Committees (Mushemeza, 2019). The assessment of these statutory boards and commissions was underpinned by a series of ACODE’s scorecard findings that consistently revealed that the functionality of committees and statutory boards and commissions have a bearing on the general performance of district local government councils and subsequently the quality-of-service delivery in local governments. Furthermore, a number of studies indicated structural and operational gaps in the functionality of various accountability organs at the Local Government level1 . Given the importance of this tripartite relationship highlighted above, the functionality and strength of the Statutory Boards and Commissions is an important yardstick and litmus test for the overall functionality of a given Local Government. It is against this background that the assessment sought to examine the performance of the statutory boards and commissions. Specifically, the assessment sought to; (i) Explore the extent to which statutory boards and commissions have complied with their roles and responsibilities; (ii) Analyse how statutory boards and commissions are accountable to council and citizens; and (iii) Explore key issues impeding and or facilitating Statutory Boards and Commissions in delivering on their statutory roles and responsibilities and make appropriate recommendations. The assessment largely drew from the methodology of the Local Government Scorecard Assessment (Tumushabe, Mushemeza, Tamale, Lukwago, & Ssemakula, 2010). The assessment is further grounded in rigorous methodological approaches that adhere to scientific rigour. This assessment focused on FY 2021/2022 and was carried out in the 26 districts of Agago, Amuria, Amuru, Arua, Buliisa, Hoima, Gulu, Jinja, Kanungu, Kabarole, Kamuli, Lira, Luwero, Mbale, Mbarara, Moroto, Mpigi, Mukono, Nakapiripirit, Nebbi, Ntungamo, Rukungiri, Sheema, Soroti, Tororo and Wakiso. The overall finding of the Assessment was that the Statutory Boards and Commissions exist at the Local Government level and are attempting to discharge their duties and functions, in spite of the stiff challenges that their face. Notwithstanding their regulatory import and function, their role as an added citizen representation and voice, the Statutory Bodies were noted to have declining visibility and significance – across all the 26 districts assessed. Different Boards and Commissions in the different districts exhibit varying levels of resilience and functionality. Overall, there seemed to be a general “neglect” of the Statutory Bodies, across the Board.
Topic:
Regulation, Decentralization, Compliance, Assessment, and Local Government
Political Geography:
Uganda and Africa

7. Analysis of the Implementation of Auditor General’s Recommendations in Local Governments to Enhance Accountability

Author:
David Andrew Omona, Isaac Katono, Jeremy Waiswa, Maurice Olobo, Alfred Wonyaka, and Simon Peter Mukisa
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This research paper presents the findings of the study on the status of implementation of the Auditor General’s (AG’s) recommendations in Local Governments (LGs) in Uganda. In implementing their mandates, local governments are expected to ensure compliance with existing laws and guidelines. As such, the Local Governments, through the National Performance Assessments conducted by the Office of the Prime Minister, are assessed on their level of compliance and accountability. The findings noted that contrary to the other requirements beyond the timely submission of information to the Permanent Secretary/ Secretary to the Treasury, the status of implementation of the Internal Auditor General and the Auditor General’s findings from the previous financial years remains a challenge for most Local Governments. It is on this basis that this study was conceptualised. The main objective of the study was to analyse the level of implementation of the Auditor General’s recommendations in local governments to enhance accountability. Specifically, the study sought to: (a) Establish the status of implementation of the Auditor General’s recommendations in selected districts, (b) Establish the status of Action on Parliament’s resolutions on District Local Governments (DLGs), Auditor General’s recommendations, (c) Examine challenges that affect the implementations of the Auditor General’s recommendations at District Local Governments and Parliament levels and (d) Make proposals to improve on the level of implementation and enforcement of the Auditor General’s recommendations. The study has important implications for promoting transparency, accountability, and good governance in local governments in Uganda.
Topic:
Governance, Transparency, Compliance, Local Government, and Implementation
Political Geography:
Uganda and Africa

8. El control del cumplimiento en la Policía

Author:
Manuel Martín Fernández
Publication Date:
12-2023
Content Type:
Journal Article
Journal:
Journal on International Security Studies (RESI)
Institution:
International Security Studies Group (GESI) at the University of Granada
Abstract:
La actividad policial de hoy va más allá de la mera aplicación de las normas penales. El concepto de compliance implica tener bien definidos y normativizados los objetivos, misión y deontología que afecte a la organización de que se trate. La principal diferencia de la compliance respecto a otros sistemas como transparencia, asuntos internos, rendición de cuentas, y similares es que se establecen normativamente los compromisos asumidos frente a la sociedad, se asignan responsabilidades y se concretan las consecuencias del incumplimiento. En cualquier propuesta de compliance en la Policía, es fundamental el compromiso y la motivación de todos los integrantes de la organización. Los perfiles de cumplimiento son una estrategia de cumplimiento por fases o madurez. Como parte del perfil de cumplimiento, la declaración de aplicabilidad es el conjunto de medidas que son de aplicación para el cumplimiento.
Topic:
Law Enforcement, Police, Compliance, and Social Responsibility
Political Geography:
Global Focus

9. The Paradox of ASEAN Way in Marine Plastic Pollution: The Challenge of Compliance Among Member States

Author:
Ria Wierma Putri and Febryani Sabatira
Publication Date:
12-2023
Content Type:
Journal Article
Journal:
Journal of Liberty and International Affairs
Institution:
Institute for Research and European Studies (IRES)
Abstract:
ASEAN countries are considered significant contributors to global pollution, particularly concerning marine plastic pollution (MPP), which has emerged as a critical concern in the region. To address this issue, ASEAN has established three specific instruments: the Bangkok Declaration on Combating Marine Debris in 2019, the ASEAN Framework of Action on Marine Debris 2019, and the ASEAN Regional Action Plan for Combating Marine Debris in the ASEAN Member States 2021-2025. However, being soft laws, these instruments lack legally binding force, allowing states to choose not to implement them effectively and promptly, leading to low compliance rates. The root cause of this compliance challenge lies in the ASEAN Way’s foundational principle, which promotes non-intervention, resulting in non-legally binding instruments. This raises genuine concerns about the potential inefficacy of implementing ASEAN instruments. Nonetheless, the issue of marine plastic pollution is considered a contemporary environmental catastrophe in the region, demanding Member States to prioritize compliance. Hence, this study delves into two key issues: (1) the ASEAN Way and compliance and (2) regional mechanisms to bolster Member States’ adherence in combating marine plastic pollution.
Topic:
Regional Cooperation, Oceans and Seas, Pollution, ASEAN, and Compliance
Political Geography:
Asia and Southeast Asia

10. Analysis of the Implementation of Auditor General's Recommendations in Local Governments to Enhance Accountability

Author:
David Andrew Omona, Isaac Katono, Jeremy Waiswa, Maurice Olobo, Alfred Wonyaka, and Simon Peter Mukisa
Publication Date:
12-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This research paper presents the findings of the study on the status of implementation of the Auditor General’s (AG’s) recommendations in Local Governments (LGs) in Uganda. In implementing their mandates, local governments are expected to ensure compliance with existing laws and guidelines. As such, the Local Governments, through the National Performance Assessments conducted by the Office of the Prime Minister, are assessed on their level of compliance and accountability. The findings noted that contrary to the other requirements beyond the timely submission of information to the Permanent Secretary/ Secretary to the Treasury, the status of implementation of the Internal Auditor General and the Auditor General’s findings from the previous financial years remains a challenge for most Local Governments. It is on this basis that this study was conceptualised. The main objective of the study was to analyse the level of implementation of the Auditor General’s recommendations in local governments to enhance accountability. Specifically, the study sought to: (a) Establish the status of implementation of the Auditor General’s recommendations in selected districts, (b) Establish the status of Action on Parliament’s resolutions on District Local Governments (DLGs), Auditor General’s recommendations, (c) Examine challenges that affect the implementations of the Auditor General’s recommendations at District Local Governments and Parliament levels and (d) Make proposals to improve on the level of implementation and enforcement of the Auditor General’s recommendations. The study has important implications for promoting transparency, accountability, and good governance in local governments in Uganda. The methodology used in the study was generally qualitative in nature. Districts, Ministries Departments and Agencies were selected using maximum variation sampling, and the persons therein were selected using a purposive sampling strategy. Data was collected using document analysis, interviews, and focus group discussions with people at the entities under study. The data collected was analysed through examination, transcription, editing, and analysis of the qualitative data obtained from the field and facilitated by Atlas ti. Software and content analysis enabled a deeper exploration of the themes and narratives emerging from these qualitative data sources. In addition, the study was limited to 16 districts, including Amuria, Amuru, Arua, Gulu, Hoima, Kabarole, Kabale, Kaliro, Lira, Luwero, Mbarara, Moroto, Mukono, Sheema, Tororo, Wakiso, and select Ministries Departments and Agencies.
Topic:
Governance, Accountability, Transparency, Compliance, Local Government, and Implementation
Political Geography:
Uganda and Africa