1. Indicator

(a) Name: Net resource transfer/Gross National Product (GNP).
(b) Brief Definition: The ratio of aggregate net resource transfers (long-term) to GNP.
(c) Unit of Measurement: %.

2. Placement in the Framework

(a) Agenda 21: Chapter 33: Financial Resources and Mechanisms.
(b) Type of Indicator: Driving Force.

3. Significance (Policy Relevance)

(a) Purpose: The purpose of this indicator is to help assess the availability of long-term external finance to a country. The ratio offers a measure of the recourse to external finance in relation to the output of the country.

(b) Relevance to Sustainable/Unsustainable Development: Financial resources are obviously needed for the attainment of sustainable development. Agenda 21 calls for the monitoring of the provision of financial resources, particularly in developing countries, so that the international community can take further action on the basis of accurate and reliable data. Recourse to external finance can be to stimulate investment and growth, increase consumption, or augment reserves to cushion against future shocks. Lack of an adequate level of external finance can be a constraint to policy adjustment and growth.

(c) Linkages to Other Indicators: This indicator is especially linked to other economic indicators related to international cooperation, financial resources, and consumption. Examples would include Gross Domestic Product per capita and the World Bank ratio of Debt to GNP.

(d) Targets: Not available.

(e) International Conventions and Agreements: Not available.

4. Methodological Description and Underlying Definitions

Net resource transfers are net long-term resource flows less interest payments on long-term loans and profit remittances on foreign direct investment. Net long-term resource flows are defined as the sum of net resource flows on long-term debt (excluding International Monetary Fund (IMF)), that is disbursements less principal repayments, plus non-debt-creating flows. Non-debt creating flows are net foreign direct investment, portfolio equity flows, and official grants (excluding technical cooperation). Foreign direct investment is defined as investment that is made to acquire a lasting management interest (usually 10% of voting stock) in an enterprise operating in a country other than that of the investor, the investors purpose being to have an effective voice in the management of the enterprise. It is the sum of equity capital, reinvestment earnings, other long-term capital, and short-term capital as shown in the balance of payments. Portfolio equity flows are the sum of country funds, depository receipts (American or global), and direct purchases of shares by foreign investors. Grants are defined as legally binding commitments that obligate a specific value of funds available for disbursement for which there is no repayment requirement. Loan interest payments are the amounts of interest paid by the borrower in foreign currency, goods, or services. Profit remittances on foreign direct investment are the sum of reinvested earnings on direct investment and other direct investment income.

Gross national product is an economic aggregate. It is the measure of the total domestic and foreign output claimed by residents of an economy, less the domestic output claimed by nonresidents.

5. Assessment of the Availability of Data from International and National Sources

The principal sources of the information for long-term external debt are reports from member countries to the World Bank through the Debtor Reporting System (DRS). These countries have received either IBRD loans or IDA credits. Reporting countries submit detailed loan-by-loan reports through the DRS on the annual status, transactions, and terms of the long-term external debt of public agencies and that of private ones guaranteed by a public agency in the debtor country. Information on debt owed to multilateral institutions is drawn from the files of these institutions. A total of 136 individual countries report to the World Banks DRS.

Data on the use of IMF credit can be derived from the IMFs Treasury Department.

The short-term debt data is reported by the debtor country or derived from estimates from creditor sources. The principal creditor sources are the semiannual series of commercial banks claims on developing countries, published by the Bank for International Settlements (BIS), and data on officially guaranteed suppliers credits compiled by the Organisation for Economic Cooperation and Development (OECD). For some countries, estimates are prepared by pooling creditor and debtor information.

Data on non-debt creating flows is derived from several sources. Data on FDI is from the IMF balance of payments, supplemented by detailed data on direct investment from source and recipient countries. Data on portfolio equity flows is obtained from market sources and national statistical offices or securities exchanges, and that on grants from the OECD Development Assistance Committee.

Data on GNP are from national statistical offices, complemented by World Bank staff estimates.

6. Agencies Involved in the Development of the Indicator

The lead agency is the World Bank. The contact point is the Chief, Indicators and Environmental Valuation Unit, Environment Department, the World Bank; fax no. (1 202) 477 0968.

7. Further Information

Not available.

TOTAL OFFICIAL DEVELOPMENT ASSISTANCE GIVEN OR RECEIVED AS A PERCENTAGE OF GROSS NATIONAL PRODUCT
Economic	Chapter 33	Driving Force

1. Indicator

(a) Name: Total Official Development Assistance (ODA) given or received as a percentage of Gross National Product (GNP).
(b) Brief Definition: This indicator is defined as the total ODA given or received as a share of GNP of the source or recipient country, respectively. When ODA flows by donor countries are measured, ODA comprises bilateral disbursements of concessional funds to developing countries and multilateral institutions. When ODA receipts by developing countries are measured, ODA comprises disbursement of concessional finance from both bilateral and multilateral sources.
(c) Unit of Measurement: %.

2. Placement in the Framework

(a) Agenda 21: Chapter 33: Financial Resources and Mechanisms.
(b) Type of Indicator: State.

3. Significance (Policy Relevance)

(a) Purpose: The indicator is a measure of the size of flows that are both concessional, and aimed mainly at promoting development and welfare of developing countries. It conveys information about the borrowers receipt of aid from official lenders or official lenders concessional flows to developing countries.

(b) Relevance to Sustainable/Unsustainable Development: Financial resources are obviously needed for the attainment of sustainable development. Agenda 21 calls for the monitoring of the provision of financial resources, particularly in developing countries, so that the international community can take further action on the basis of accurate and reliable data.

(c) Linkages to Other Indicators: This indicator is particularly linked with the other financial and international cooperation indicators.

(d) Targets: Not available.

(e) International Conventions and Agreements: Not available.

4. Methodological Description and Underlying Definitions

There are several ways of measuring ODA flows. The World Bank takes a developing-country/debtor perspective and the Organisation for Economic Co-operation and Development (OECD) takes a donor/creditor-country perspective. ODA consists of grants or loans to developing countries that are undertaken by the official sector with the purpose of promoting economic development and welfare. Grants are defined as disbursements, in money or in kind, for which there is no repayment required. ODA loans are provided at concessional financial terms, that is with a grant element of 25 percent or more. The degree of concessionality is determined by the terms of a loan - interest rate, maturity, and grace period. The OECD includes grants for technical cooperation, but the World Bank excludes them because these grants mostly represent the provision of services rather than a flow of funds.

5. Assessment of the Availability of Data from International and National Sources

The principal source of the information are the OECD and the World Bank's Debtor Reporting System. The OECD data are obtained from donor and creditor sources through the information collected by the Development Assistance Committee. It includes information from the Creditor Reporting System and the joint OECD/Bank for International Settlements (BIS) system for identifying officially guaranteed claims of private banks on developing countries.

6. Agencies Involved in the Development of the Indicator

(a) Lead Agency: The lead agency is the World Bank. The contact point is the Chief, Indicators and Environmental Valuation Unit, Environment Department, the World Bank; fax no. (1 202) 477 0968.

(b) Other Organizations: The OECD represents a contributing agency to the development of this indicator.

7. Further Information

Not available.

 

DEBT/GROSS NATIONAL PRODUCT
Economic	Chapter 33	State

1. Indicator

(a) Name: Debt/gross national product (GNP).
(b) Brief Definition: The ratio of total external debt to gross national product.
(c) Unit of Measurement: %.

2. Placement in the Framework

(a) Agenda 21: Chapter 33: Financial Resources and Mechanisms.
(b) Type of Indicator: State.

3. Significance (Policy Relevance)

(a) Purpose: Debt/GNP is a measure of the degree of indebtedness, and the indicator helps to assess the external debt situation (and debt carrying capacity) of a country.

(b) Relevance to Sustainable/Unsustainable Development: The ratio measures the outstanding obligations in relation to the broadest measure of the income-generating power of an economy. The higher the ratio, the greater is the output that has to be forgone from sustainable development to service the debt. A debt overhang exists when the debt stock exceeds that which could reasonably be serviced by the debtor country in the medium or long-term. There are no simple rules on what constitutes a reasonable burden, however, and it will vary from country to country.

(c) Linkages to Other Indicators: This indicator, as a measure of unsustainability, is closely linked to other financial and international cooperation indicators. It also has general bearing on several of the social and environmental indicators which show progress towards sustainable development.

(d) Targets: Not available.

(e) International Conventions and Agreements: Not available.

4. Methodological Description and Underlying Definitions

Total external debt stock is defined as the sum of long-term external debt, the use of International Monetary Fund (IMF) credit, and short-term external debt. Long-term external debt is defined as debt that has an original or extended maturity of more than one year, that is owed to non-residents, and repayable in foreign currency, goods, or services. Long-term debt has three components:

i) Public debt, which is an external obligation of a public debtor, including the national government, a political subdivision (or an agency of either), and autonomous public bodies;

ii) Publicly guaranteed debt, which is an external obligation of a private debtor that is guaranteed for repayment by a public entity; and

iii) Private non-guaranteed debt, which is an external obligation of a private debtor that is not guaranteed for repayment by a public entity.

Use of IMF credit denotes repurchase obligations to the IMF with respect to all uses of IMF resources, excluding those resulting from drawings in the reserve tranche. Use of IMF credits comprises purchases under the credit tranches, including enlarged access resources and all special facilities (the buffer stock, compensatory financing, extended fund, and oil facilities), trust fund loans, and operations under the structural adjustment and enhanced structural adjustment facilities.

Short-term external debt is defined as debt that has an original maturity of one year or less. No distinction is made between public and private non-guaranteed short-term debt. The World Debt Tables includes interest in arrears (defined as interest payment due but not paid) on long-term debt, on a cumulative basis, under short-term debt.

GNP is an economic aggregate. It is the measure of the total domestic and foreign output claimed by residents of an economy, less the domestic output claimed by nonresidents.

No one indicator can provide an exhaustive analysis of the debt situation of a country. While this indicator is a measure of the extent of the debt overhang of a country, it needs to be interpreted carefully. The nominal stock of outstanding debt fails to take into account the differing concessional terms of the external debt. This can give misleading indications regarding the future debt servicing burden. One measure that takes into account both the profile of debt servicing payments and the concessional aspect of the debt is the present value of external debt. When the debt stock of a country is mostly on non-concessional terms then the difference between the present and nominal value are small. Another reason why this ratio can be problematic is because of erratic changes arising from real exchange rate movements.

5. Assessment of the Availability of Data from International and National Sources

The principal sources of the information for the long-term external debt indicator are reports from member countries to the World Bank through the Debtor Reporting System (DRS). These countries have received either IBRD loans or IDA credits. Reporting countries submit detailed loan-by-loan reports through the DRS on the annual status, transactions, and terms of the long-term external debt of public agencies, and that of private ones guaranteed by a public agency in the debtor country. Information on debt owed to multilateral institutions is drawn from the files of these institutions. A total of 136 individual countries report to the World Banks DRS.

Data on the use of IMF credit can be derived from the IMFs Treasury Department.

The short-term debt data are as reported by the debtor country or as estimates derived from creditor sources. The principal creditor sources are the semiannual series of commercial banks claims on developing countries, published by the Bank for International Settlements (BIS), and data on officially guaranteed suppliers credits compiled by the Organisation for Economic Co-operation and Development (OECD). For some countries, estimates are prepared by pooling creditor and debtor information.

Data on non-debt creating flows are derived from several sources. Data on FDI come from the IMF balance of payments, supplemented by detailed data on direct investment from source and recipient countries. Data on portfolio equity flows are obtained from market sources and national statistical offices or securities exchanges, and that on grants from the OECD Development Assistance Committee.

Data on GNP are from national statistical offices, complemented by World Bank staff estimates.

6. Agencies Involved in the Development of the Indicator

The lead agency is the World Bank. The contact point is the Chief, Indicators and Environmental Valuation Unit, Environment Department, the World Bank; fax no. (1 202) 477 0968.

7. Further Information

Not available.

 

DEBT SERVICE/EXPORT
Economic	Chapter 33	State

1. Indicator

(a) Name: Debt service/export.
(b) Brief Definition: This indicator uses the ratio of total debt service to exports of goods and services, including worker's remittances.
(c) Unit of Measurement: %.

2. Placement in the Framework

(a) Agenda 21: Chapter 33: Financial Resources and Mechanisms.
(b) Type of Indicator: State.

3. Significance (Policy Relevance)

(a) Purpose: The debt service ratio helps to assess the external debt-servicing capacity of a country. It measures the cost of servicing debt in terms of the foreign exchange earnings of the country.

(b) Relevance to Sustainable/Unsustainable Development: Debt can be an inhibiting factor limiting economic growth, social development, and poverty eradication. The debt service ratio can be a useful indicator of the current debt servicing burden. It measures the current cash flow on debt servicing. It does not measure the current cash flow requirement, which is defined as the scheduled total debt service payments.

(c) Linkages to Other Indicators: This indicator, as a measure of unsustainability, is closely linked to other financial and international cooperation indicators. It also has general bearing on several of the social and environmental indicators which show progress towards sustainable development.

(d) Targets: Not available.

(e) International Conventions and Agreements: Not available.

4. Methodological Description and Underlying Definitions

Total debt service is debt service payments (not payments scheduled or due) on total long-term debt. It includes both public and publicly guaranteed and private non-guaranteed, use of International Monetary Fund (IMF) credit, and interest on short-term debt. Exports of goods and services are the total value of all goods and services, including workers remittances, sold to the rest of the world.

The problem with using this indicator is that it can be meaningless if actual payments are much smaller than scheduled payments, if export earnings are volatile, or if the country is receiving a large level of grants, which also provide foreign exchange. Like other debt indicators, it needs to be interpreted carefully.

5. Assessment of the Availability of Data from International and National Sources

The principal sources of the information for long-term external debt are reports from member countries to the World Bank through the Debtor Reporting System (DRS). These countries have received either IBRD loans or IDA credits. Reporting countries submit detailed loan-by-loan reports through the DRS on the annual status, transactions, and terms of the long-term external debt of public agencies and that of private ones guaranteed by a public agency in the debtor country. Information on debt owed to multilateral institutions is drawn from the files of these institutions. A total of 136 individual countries report to the World Banks DRS.

Data on the use of IMF credit can be derived from the IMFs Treasury Department.

The short-term debt data is reported by the debtor country or derived from estimates from creditor sources. The principal creditor sources are the semiannual series of commercial banks claims on developing countries, published by the Bank for International Settlements (BIS), and data on officially guaranteed suppliers credits compiled by the Organisation for Economic Cooperation and Development (OECD). For some countries, estimates are prepared by pooling creditor and debtor information.

Data on exports of goods and services (on a balance of payments basis) are drawn mainly from the IMF, complemented by World Bank staff estimates.

6. Agencies Involved in the Development of the Indicator

The lead agency is the World Bank. The contact point is the Chief, Indicators and Environmental Valuation Unit, Environment Department, the World Bank; fax no. (1 202) 477 0968.

7. Further Information

Not available.

 

ENVIRONMENTAL PROTECTION EXPENDITURES AS A PERCENT OF GROSS DOMESTIC PRODUCT
Economic	Chapter 33	Response

1. Indicator

(a) Name: Environmental protection expenditures as a percent of Gross Domestic Product (GDP).
(b) Brief Definition: Ratio of environmental protection expenditures over GDP. Environmental protection expenditures are actual expenses incurred to prevent, reduce, and eliminate pollution as well as any other degradation of the environment.
(c) Unit of Measurement: %.

2. Placement in the Framework

(a) Agenda 21: Chapter 33: Financial Resources and Mechanisms.
(b) Type of Indicator: Response.

3. Significance (Policy Relevance)

(a) Purpose: This indicator measures the efforts undertaken by a country to protect/restore the environment. Alternatively, it can be interpreted as a measure of the economic cost imposed by a society to protect its environment.

(b) Relevance to Sustainable/Unsustainable Development: This indicator is one measure of the commitment of society to protect the environment. It assumes that expenditures are necessary and interpretation may be difficult. A low level of expenditure does not necessarily mean that a country is degrading its environment. The indicator tends to emphasize clean-up costs at the expense of lower cost, more effective protection measures. Nevertheless, the indicator does provide an indication of government and private sector response to protect the environment.

(c) Linkages to Other Indicators: This indicator is closely linked, for example, with environmentally adjusted domestic product, GDP per capita, debt to GDP, and expenditure on waste collection and disposal.

(d) Targets: International targets do not exist, however achievement of national emission standards are indirectly related to environmental protection expenditures.

(e) International Conventions and Agreements: Not available.

4. Methodological Description and Underlying Definitions

(a) Underlying Definitions and Concepts: Environmental protection expenditures are defined in Chapter XXI of the System of National Accounts (SNA), in the System of Integrated Environmental and Economic Accounting (SEEA) (United Nations 1993), and in SERIEE (Eurostat 1994) as those expenses which are an immediate response to effects caused by production and for which environmental protection is the main objective. The Classification of Environmental Protection Expenditures (CEPA) is contained in UNECE/CES/822 (1994).

(b) Measurement Methods: See section 4a above.

(c) The Indicator in the DSR Framework: The indicator is a Response measure in the DSR Framework.

(d) Limitations of the Indicator: Environmental protection expenditures are very difficult to measure because of the difficulty of determining whether a new production process is adopted to prevent or reduce pollution or to improve efficiency. Comparable data are not readily available, and may be based on incomplete estimates. The total expenses for environmental protection are not directly comparable GDP.

(e) Alternative Definitions: Alternative approaches have been suggested such as the use of input-output analysis to assess the direct and indirect contribution to GDP.

5. Assessment of the Availability of Data from International and National Sources

(a) Data Needed to Compile the Indicator: Data on pollution control expenditure; GDP.

(b) Data Availability: The data tend to be only available from developed countries. At the international level institutions such as the Organisation for Economic Co-operation and Development (OECD) complete surveys and collect data from their members. The United Nations Statistical Division is carrying out several country projects on the implementation of the SEEA. As part of these projects, there is the segregation of environmental protection expenditures.

(c) Data Sources: Data on environmental protection expenditures, mainly for manufacturing, mining and electricity supply industries, can be obtained from industrial statistics and by means of questionnaires to the industries. Data on government environmental protection expenditures can be found in financial statistics. Input-output analysis may be used for estimation purposes.

6. Agencies Involved in the Development of the Indicator

he lead agency is the United Nations Department for Economic and Social Information and Policy Analysis (DESIPA). The contact point is the Director, Statistics Division, DESIPA; fax no. (1 212) 963 9851.

7. Further Information

DESIPA. 1993 System of National Accounts. Inter-secretariat Working Group on National Accounts. 1993.

DESIPA. Integrated Environmental and Economic Accounting. United Nations. 1993.

Eurostat. European System for the Collection of Economic Information on the Environment. 1994.

United Nations Economic Commission for Europe. Protection Facilities and Expenditures. UNECE. 1994.

OECD. Pollution Abatement and Control Expenditures in OECD Countries. Environment Monograph No. 75. 1993.

AMOUNT OF NEW OR ADDITIONAL FUNDING FOR SUSTAINABLE DEVELOPMENT
Economic	Chapter 33	Response

1. Indicator

(a) Name: Amount of new or additional funding for sustainable development given/received since 1992.
(b) Brief Definition:
i) Donor countries: Net external disbursements of bilateral official development assistance, plus contributions and other official flows, to multilateral institutions for sustainable development since 1992;
ii) Recipient countries: Net internal disbursements of bilateral official development assistance, plus net disbursements by multilateral institutions of Official Development Assistance (ODA) and loans on non-concessional terms for sustainable development since 1992.
(c) Unit of Measurement: US$.

2. Placement in the Framework

(a) Agenda 21: Chapter 33: Financial Resources and Mechanisms.
(b) Type of Indicator: Response.

3. Significance (Policy Relevance)

(a) Purpose: This indicator signifies movement toward meeting the incremental costs of implementing Agenda 21 and re-ordering priorities among the social, economic, and environmental components of sustainable development.

(b) Relevance to Sustainable/Unsustainable Development: Indicates relative success in establishing a donor-recipient partnership more conducive to meeting sustainable development objectives, such as poverty reduction.

(c) Linkages to Other Indicators: The close linkages are primarily to other financial resource indicators, such as ratio of net resources transfer to Gross Domestic Product (GDP); total ODA given or received as a percentage of GDP; ratio of debt to GDP; ratio of debt service to exports; and environmental protection expenditure as a share of GDP.

(d) Targets: General targets include an increase of total funding over 1992 levels; and an appropriate balance among social, economic (general development), and environmental components of sustainable development. At the World Summit on Social Development (WSSD) approved the 20/20 commitment. This commitment suggests that financial allocations to basic social services be increased to 20% of the total government budget; and that 20% of ODA be allocated to support these same services.

(e) International Conventions and Agreements: Agenda 21; WSSD.

4. Methodological Description and Underlying Definitions

(a) Underlying Definitions and Concepts: The inflow of resources to aid recipient countries includes, in addition to ODA and other official flows, official and private export credits and long- and short-term private transactions. For purposes of this indicator, Funding refers only to bilateral official development assistance plus all official development finance channelled through multilateral institutions. Bilateral flows are provided directly by a donor country to an aid recipient country. Multilateral flows are channelled via an international organization, for example, The World Bank, United Nations Development Programme (UNDP). Donors should report contributions and other financial flows to international organizations; recipients should report the outflows of multilateral agencies to them.

Disbursement refers to the release of funds to, or the purchase of goods or services for a recipient, by extension, the amount thus spent. Disbursements record the actual international transfer of financial resources, or of goods and services valued at the cost to the donor. In the case of activities carried out in donor countries, such as training, administration or public awareness programmes, disbursement is taken to have occurred when the funds have been transferred to the service provider or the recipient. Disbursement should be recorded as net, that is, the total amount disbursed over a given accounting period less any repayments of loan principal during the same period.

Official Development Assistance (ODA) comprises grants or loans to developing countries and territories which are: i) undertaken by the official sector; ii) with promotion of economic development and welfare as the main objective; iii) at concessional financial terms (if a loan, at least 25% grant element). In addition to financial flows, technical cooperation is included in aid. Grants, loans and credits for military purposes are excluded. Official Development Finance (ODF) includes grants and concessional and non-concessional development lending by multilateral financial institutions. Net disbursements should be for the purpose of funding sustainable development and should be sub-divided into social development, economic (general) development and environmental protection.

Sustainable development refers to funding for all development purposes as defined by the Development Assistance Committee (DAC) of OECD except emergency assistance (DAC purpose codes 430 000, 431 000, 431 100, and 431 300). Social development refers to funding for health, welfare, education, and population programmes (DAC purpose codes 35220, 38540, 91015, 91025, 91030, 91040, 91041, 91042, 91043. 91044, 91050, 91550, 93000, 93100, 93101, 93102, 93103, 93104, 93105, 93108, 93109, 93110, 93112, 93113, 93114, 93118, 93151, 93205, 93210, 93300, 93311, 93312, 93340, 93350, 93360, 93400, 93410, 93600, 94000, 94900 and 431200).

Environmental protection refers to funding for pollution control, waste management and conservation (DAC purpose codes 92012, 92013, 92014, 92015, 92016, 92017, 92018, 92019, 92020, 92021, 92100, 92110, 92115, 92120, 92125, and 92900). Economic development refers to funding for all other purposes. (The above section has been adapted from Glossary of Key Terms and Concepts, see section 7 below).

(b) Measurement Methods: For each of the four categories of financial flows defined above, the base year level should be computed as the three-year average for the years 1991, 1992, and 1993. Tables would then be prepared showing the difference between the net flow in a given year (at base year prices and exchange rates) and the figure for the base year.

(c) The Indicator in the DSR Framework: Changes in the levels and composition of the categories of official development finance reflect an important dimension of international cooperation. Thus, this represents a Response indicator in the DSR Framework.

(d) Limitations of the Indicator: Comparable data may not be available from non-DAC donor countries. Discrepancies may occur between figures reported by donors and by recipients.

(e) Alternative Definitions: The relevance of the indicator would be increased if the financial flows could be expressed as a percentage of the targets expressed in section 3c above.

5. Assessment of the Availability of Data from International and National Sources

(a) Data Needed to Compile the Indicator: Data on financial flows on all projects from all donors classified according to DAC purpose codes.

(b) Data Availability: The data are available for DAC countries from the DAC secretariat on request by a recipient country. They available for non-DAC countries by a recipient government agency responsible for aid coordination.

(c) Data Sources: The DAC Secretariat and national aid coordination agencies are the primary sources of data for this indicator.

6. Agencies Involved in the Development of the Indicator

The lead agency is the United Nations Department for Policy Coordination and Sustainable Development (DPCSD). The contact point is the Director, Division for Sustainable Development, Economics and Finance Branch, DPCSD; fax no. (1 212) 963 4260.

7. Further Information

OECD. Development Co-operation 1994: Efforts and Policies of the Members of the Development Assistance Committee. See Glossary of Key Terms and Concepts, p. 113-117.

OECD. The Creditor Reporting System Purpose Codes (DSD/DAC(95)8), 7 March 1995.

United Nations. The Declaration and Programme of Action of the World Summit for Social Development. United Nations document ref. no. A/Conf. 166/L.3/Add.7, 10 March 1995.