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This report evaluates the Fair Financial Flows (FFF) programme managed by Oxfam Novib in collaboration with country offices, affiliates and partners and funded by Sida, the Swedish International Development Cooperation Agency, for a three-year period (2017–2019). The programme aims to promote greater Corporate Social Responsibility (CSR), fairness and inclusivity of private and financial sector actors, as well as more progressive fiscal policies from Southern governments that reduce inequality. The Fair Financial Flow activities are implemented across three pillars: (1) the Fair Finance Guide International (FFGI), which is a global coalition of national Fair Finance Guide coalitions that aims to influence the financial sector by assessing and publishing the level of integration of Environmental, Social and Governance criteria and Human Rights criteria in the policies of the banks, and by comparing these policies with the practices of these same banks, (2) the Fiscal Accountability for Inequality Reduction (FAIR) programme, focusing on tax justice, gender and public spending for health and education issues, and (3) the Fair Tax Monitor (FTM), which is a unique evidence-based advocacy tool that makes it possible to identify the main bottlenecks in national tax systems and to provide strong evidence for advocacy by showcasing the relative fairness of selected tax systems. The three pillars in FFF are all larger programmes than the countries covered and the evaluation’s insights are therefore limited to only a part of these programmes.


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