Kükenshöner, C.; Ghosh, L; et al. (2018): Administrative Expenses and Conservation Trust Funds – A Desk Study of Administrative Cost Ratios and Coding of Cost Categories financed by KfW to support the Blue Action Fund.
To support effective fund management in marine and biodiversity conservation, we conducted a study for the Blue Action Fund on the definition and treatment of administrative costs. Commissioned by KfW, the study analysed cost structures, ratios, and coding practices across Conservation Trust Funds worldwide.
The results provide a comparative framework that helps fund managers and donors better understand, benchmark, and communicate administrative expenditures. The study contributes to greater transparency and consistency in financial reporting within the conservation finance community.