Simon Scott assesses TOSSD's statistical design and reform options, with an extended response by Hedwig Riegler.

A satirical John Speedy contribution on TOSSD's coverage and promotion, with ten mock recommendations for its supposed virtues.

Hedwig Riegler examines TOSSD definitions, statistical coherence, overlap with ODA and the governance of development-finance measurement.

Simon Scott examines TOSSD coverage, aggregate reporting and the difference between activity-level information and reliable statistical totals.

Simon Scott examines equity-investment reporting through worked examples, discount rates and caps, with a response note by Stephen J. Cutts.

The October 2023 Brussels Declaration calls for reform of ODA measurement and governance, with a focus on concessionality and donor effort.

Hedwig Riegler and Simon Scott examine PSI vehicles, donor effort and six assumptions behind counting non-concessional finance as ODA.

Simon Scott examines caps on equity-sale reflows, debt relief and PSI reporting, and their effects on ODA statistics and donor effort.

Simon Scott illustrates how discount rates determine ODA grant equivalents through a $100 million loan example and equity-investment comparisons.

Simon Scott questions May 2023 proposals to count bond purchases as ODA and explains the distinction between market returns and donor effort.

Hedwig Riegler examines May 2023 equity-investment proposals, discount rates, ODA comparability, transparency and donor effort.

Simon Scott sets out five objections to May 2023 proposals for counting equity investment as ODA, including grant equivalents, risk, reflows and transparency.

Simon Scott examines concessionality, additionality and private sector instruments in ODA, with analysis of grant equivalents, debt relief and guarantees.

Simon Scott examines logical errors and statistical ethics in ODA accounting, covering grant equivalents, loan risk, debt relief and independent rule-setting.

John Speedy’s March 2023 satirical essay examines the incentives in ODA accounting for loans, debt relief, equity investments, guarantees and grants.

Hedwig Riegler proposes 11 reforms to aid and resource-flow statistics, covering ODA accounting, donor effort and independent statistical governance in April 2023.