This publication was prepared under the leadership of María del Pilar Garrido Gonzalo, Director of the OECD Development Co-operation Directorate (DCD), with the supervision and strategic guidance of Eva Beuselinck, Head of DCD’s Policies and Networks Division. This Guidance was led by Julie Seghers, Team Lead on Poverty and Inequalities at DCD, who, together with Danielle Đan Phương Mallon, authored and oversaw its publication. They were supported by a wider team, including Carolina Guerra, Margaux Facchinelli, Shashwat Koirala and Luiza Luchi De Paulo Gewehr, who provided valuable contributions at key stages of the process, and Mireille Benicke who assisted with administration.
The authors are also grateful to the following colleagues from the OECD Development Co-operation Directorate (DCD), whose contributions ranged from providing valuable feedback to offering technical inputs and advice: Claudio Alberti, Aysegul Bayar Hildgen, Joëlline Bénéfice, Thomas Boehler, Emily Bosch, Emma Cantera, Eleanor Carey, Tea Cimini, Isabel Davis, Gregory De Paepe, Harsh Desai, Marc De Tollenaere, Laura Dugardin, Kerri Elgar, Cyprien Fabre, Abdoulaye Fabregas, Alejandro Guerrero-Ruiz, Jenny Hedman, Renwick Irvine, Megan Kennedy-Chouane, Anita King, Elisa Landin Basterra, Anjeza Llulla, Jonathan Marley, Coralie Martin, Ida Mc Donnell, Lasse Moller, Rachel Morris, Benjamin Oloyede, Valentina Orru, Ashley Palmer, Cécilia Piemonte, Rachel Sberro-Kessler, Sarah Spencer Bernard, Cushla Thompson and Jacqueline Wood. The authors would like to express their gratitude to Katie Black for her publication support, Sally Hinchcliffe for the editorial review of the publication, Stephanie Coic for design support, Rai Sanatara for working on communications, Juria Maestri for designing the infographics and Policy Highlights. From across the OECD, we appreciate feedback from Bert Brys, Antoine Cazals and Joseph Stead from the OECD Centre for Tax Policy and Administration; Sophie Kennealy and Liliana Suchodolska from PARIS21; Carlotta Balestra, Romina Boarini and Līva Stokenberga from the OECD Centre on Well-being, Inclusion, Sustainability and Equal Opportunities; Rita Da Costa and Alex Kolev from the OECD Development Centre; and Lorenz Gross from the OECD Centre for Entrepreneurship, SMEs, Regions and Cities.
The authors are deeply grateful to the Core Group of the OECD DAC Community of Practice on Poverty and Inequalities (CoP-PI) for their active engagement, support, guidance and ongoing feedback, which were instrumental to the development of this Guidance. The CoP-PI Core Group brings together poverty and inequality reduction experts from DAC development agencies and ministries from Australia, Austria, Belgium, Denmark, the European Union, Finland, France, Germany, Ireland, New Zealand, Norway, Spain, Sweden, Switzerland and the United Kingdom. Through an extensive consultation process, members contributed ideas, technical expertise, case studies and co-ordinated feedback on successive drafts. Special thanks go to Elina Scheja (Sida) for her leadership as Chair of the CoP-PI throughout this process, and to Holger Apel, Marc Baxmann, Johanna Bodewing, Marina Buch Kristensen, Sarah Carpentier, Tim Conway, Mathilde Cournut, Zaza Curran, Anda David, Isabelle Ensarguet, Sanne de Meyer, Eva-Maria Egger, David Fuentes Solano, Francisco Javier Jiménez de Gregorio, Iris Johns, Ellen Ledger, Magali Le Mat, Chris Pain, Céline Payet, Soline Praloran, Lillian Prestegard, Waltraud Rabitsch, Love Theodossiadis, Maurice Voyame, Paul Wallis, Jennifer Woerz and Rawane Yasser, Samantha Yates for their valuable contributions to the development of this Guidance. The authors also acknowledge the valuable support and feedback provided by members of the OECD DAC throughout the development of the Guidance.
The authors are grateful to the members of the Expert Sounding Board for their valuable insights and constructive feedback throughout the development of this report: Bob Babajanian (Asian Development Bank), Olivier De Schutter (Former United Nations Special Rapporteur on Extreme Poverty and Human Rights), Maria Eugenia Genoni (World Bank), Renato Godinho (Global Alliance Against Hunger and Poverty), Margarita Gómez (Southern Voice), Max Lawson (Oxfam International), Josephilda Nhlapo Hlope (Department of Planning, Monitoring and Evaluation, South Africa), Andrew Sumner (King's College London/European Association of Development Research and Training Institutes) and Wenyan Yang (United Nations, Botswana). The authors also wish to thank Andrew Sumner for his contributions as a consultant to analytical work that informed sections of this Guidance.
The authors would like to thank the external reviewers for their valuable comments and feedback, including Kimberly Blair Bloch (World Bank), Martin Denis (Trade Union Advisory Committee to the OECD), Vidya Diwakar and Andrew Shepherd (Chronic Poverty Advisory Network), Pilar García Velázquez (The National Institute of Statistics and Geography, Mexico), Katja Hugo (United Nations Research Institute for Social Development), Polly Meeks, Patrick Osakwe (UN Conference on Trade and Development), Emma Samman, Valérie Schmitt (International Labour Organization), Mustafa Yagci (Islamic Development Bank) and from the DAC-CSO Reference Group, Brian Tomlinson (AidWatch Canada), Miguel de la Vega (Oxfam International) and Doris Weber (Movement for Community-led Development). For Chapter 1, the authors also benefited from the contributions of Abigail McKnight (London School of Economics and Political Science), Carlos Gradín (University of Vigo), Corinne Mitchell (Oxford Poverty and Human Development Initiative) and Gabriel Lara Ibarra (World Bank). For Chapter 3, the authors are grateful for the feedback provided by Félicien Arigbo (West African Economic and Monetary Union), Borja Arrue-Astrain and Lur Fernández Salinas (CONCORD Europe), Hélène Ehrhart (Agence Française de Développement), Hazel Granger (ODI Global), Christian Hallum (Oxfam), Peter Frøslev Christensen (Danida), Martin Kessler (FinDevLab), Giulia Mascagni (International Centre for Tax and Development) and María José Romero and Matthew Simonds (European Network on Debt and Development). For Chapter 4, the authors are particularly grateful to partner-country government officials Rudi Dicks and Saul Musker (South Africa), Abie Elizabeth Kamara (Sierra Leone), Paul Kuria (Kenya), Nyendi Moloyi (Botswana), Moono Muzyamba Morris (Zambia) and Eric Osei-Assibey (Ghana) for their valuable contributions, as well as to expert contributors Joanna Howard (Institute of Development Studies), Nicola Jones (Gender and Adolescence: Global Evidence programme, ODI Global) and Xavier Godinot (ATD Fourth World) for their valuable insights and contributions.
The authors are also grateful to participants who were consulted in a range of events in 2025-2026, including the Trade Union-DAC Forum; the LAC-DAC Lab; the CPAN Conference on Poverty Reduction and Climate Resilience; the OECD DAC Civil Society Days; the DAC Results Community's Learning Circle; the International Conference of the EU-AFD Research Facility on Inequalities; the Movement for Community-Led Development and Peace Direct consultation on locally led development; and the 2nd World Summit for Social Development.