Strengthening performance reporting practices

3. Next steps in performance reporting

While many countries have made technical improvements to how they produce performance information - including better integration of financial and performance data, use of visuals, and development of dashboards - the next frontier lies in making performance reporting more influential in practice.

To increase the use and impact of performance reporting, governments are focusing on how performance information feeds into political debate, supports management decisions, and helps reallocate resources. This includes aligning reporting timelines with key decision points in the budget cycle, tailoring content to the needs of different users, and building trust in data through transparency and consistency.

Strengthening the institutional demand for performance information, including from parliaments, audit institutions, and senior decision makers, is also key to ensuring that performance reports are not only published, but actively used.

3.1. Key insights and lessons

• Make performance information decision-relevant: Performance reporting is most effective when it responds to the needs of its users, whether parliamentarians, finance ministries, or line ministries, and helps inform key choices about policies and resource allocation.

• Align with moments that matter: Reporting should be timed and structured to influence critical decisions, such as budget preparation.

• Encourage active use across government: Promoting a culture where performance information is expected, discussed, and followed up helps embed its use in daily management and oversight processes.

• Ensure credibility and transparency: Reports that are transparent about methods, limitations, and trade-offs are more likely to be trusted and used in high-stakes decisions.

• Strengthen feedback loops: Creating mechanisms to act on performance findings, such as follow-up, spending reallocation, or public debate, can reinforce the value of reporting and drive continuous improvement.