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Special Report: Facilitating Engagement and Change in Fiscal Governance

What drives government responsiveness to civil society in fiscal governance, and under what conditions does it emerge?

This Special Report presents findings from an independent evaluation of IBP’s Collaborating for Open and Accountable Budgeting (COAB) initiative, supported by the European Commission.

Drawing on evidence from 15 countries and a multi-method approach combining Qualitative Comparative Analysis , Most Significant Change analysis, and stakeholder survey, the evaluation finds that outcomes do not follow a single linear pathway. Instead, government responsiveness emerges through distinct configurations of capacity, engagement, and context.

The analysis identifies two primary pathways through which sustained government responsiveness is most consistently observed. The first is through institutionalized engagement mechanisms, where civil society actors engage through structured and recurring platforms embedded within fiscal governance systems. The second is through networked or
coalition-based engagement, where civil society actors coordinate across networks and sustain relational interaction with government stakeholders, particularly in contexts where formal participation channels are limited or evolving.

Across both pathways, the evaluation highlights that technical capacity plays a foundational role by enabling entry into policy processes. However, capacity alone is not sufficient to generate sustained responsiveness. Outcomes depend on how this capacity is activated—either through institutional mechanisms that enable repeated interaction or through coordinated, network-based engagement that strengthens positioning and influence.

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COAB Evaluation - Special Report

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