Independent non-governmental review institution International
International Sanctions Delisting Commission Independent Sanctions Review
Institutional Document

Funding Transparency

ISDC’s Funding Transparency framework explains how financial support, donor relationships and case-related funding are disclosed and separated from independent institutional findings.

Public Funding Standard

Financial support should enable independent review. It must never determine the result of that review.

This Funding Transparency framework explains how the International Sanctions Delisting Commission (“ISDC”) approaches financial support, donor independence, case-related funding, disclosure and safeguards intended to protect the integrity of its institutional work.

Transparency Principle

ISDC recognizes that the source and structure of institutional funding can affect public confidence in research and sanctions review.

Transparency is therefore not limited to identifying who provides financial support. It also requires clarity concerning what influence, if any, a funder may exercise over the work supported by that funding.

ISDC seeks to maintain a structure in which funding supports institutional capacity without purchasing access to findings, recommendations or case-specific outcomes.

01 / SOURCE

Know the Source

Material sources of financial support should be identifiable to ISDC and assessed where necessary for legal, ethical, reputational or independence concerns.

02 / PURPOSE

Understand the Purpose

Funding arrangements should make clear whether support is institutional, project-based, research-related or connected with a specific review process.

03 / INDEPENDENCE

Separate Funding from Findings

Financial support must not entitle a funder to determine the evidence considered, analytical reasoning applied or recommendation reached.

04 / DISCLOSURE

Disclose What Matters

Material funding relationships should be disclosed where transparency is necessary to understand the independence of institutional work.

Core Funding Rule

No financial contribution gives a donor, applicant, sponsor or other contributor the right to direct an ISDC conclusion.

Forms of Funding

ISDC may receive or consider different forms of financial or in-kind support. The appropriate transparency and independence safeguards may differ depending on the structure and purpose of that support.

Funding Type
Institutional Treatment
Transparency
General Institutional Support
Funding supporting the general operation, research capacity, technical infrastructure or administration of ISDC without control over a specific case outcome.
Disclose where material
Project Funding
Support directed toward a defined research, publication, technical or institutional project.
Project-level disclosure
Case-Related Funding
Funding connected with the administrative or professional cost of examining a particular sanctions review matter.
Enhanced safeguards
In-Kind Support
Non-cash support such as technical services, research resources, professional assistance or facilities.
Assess materiality
Restricted Funding
Funding limited to a stated institutional or operational purpose, provided the restriction does not control substantive findings.
Review restrictions

Case-Related Funding

Sanctions review can require substantial research, evidence processing, legal analysis, document review, translation, technical support and institutional resources.

A person or organization with an interest in a review may therefore contribute toward legitimate costs associated with the review process, subject to appropriate independence safeguards.

Payment of review-related costs does not convert an ISDC assessment into advocacy on behalf of the payer and does not guarantee that ISDC will open, continue, publish or conclude a review in a particular manner.

Separation Rule

The obligation to pay for research capacity and the authority to determine research conclusions are separate. The first may be funded. The second is not for sale.

Applicant-Funded Reviews

Where costs connected with a review are funded by the person or entity requesting reconsideration, ISDC should preserve a clear distinction between the funding relationship and the analytical relationship.

The applicant may provide information, documents, legal arguments and other relevant material. ISDC may nevertheless:

  • reject or give limited weight to submitted material;
  • seek independent or contrary evidence;
  • consider information adverse to the applicant’s position;
  • reach a conclusion different from the applicant’s requested outcome;
  • determine that the existing designation remains justified;
  • determine that the evidence is insufficient to reach a conclusion.

What Funding Cannot Buy

Financial support does not confer editorial or analytical control.
No guaranteed recommendation

Funding cannot purchase a recommendation for delisting, maintaining a designation or any other predetermined result.

No evidence veto

A funder cannot prevent ISDC from considering relevant adverse, contradictory or independently obtained evidence.

No analytical approval right

A contributor does not receive the authority to approve, rewrite or suppress ISDC findings.

No ownership of institutional judgment

Funding a review does not transfer ownership of the analysis, methodology or institutional recommendation.

No preferential evidentiary standard

Evidence provided by a funder is subject to the same verification and analytical scrutiny applied to other material.

No authority over publication integrity

Legitimate confidentiality concerns may be considered, but a funder may not require material findings to be distorted for reputational convenience.

Acceptance of Funding

ISDC may decline financial or in-kind support where acceptance would create legal, ethical, operational, sanctions-compliance, reputational or institutional independence concerns.

The source of funding may therefore be assessed before acceptance, particularly where the funding is substantial, unusually restricted, connected with an active review or otherwise capable of raising a reasonable question concerning independence.

Funding Review Process

STEP 01
Identify

Determine the source, nature and intended purpose of the proposed funding or in-kind support.

STEP 02
Screen

Consider legal restrictions, sanctions-related concerns, institutional conflicts and relevant reputational risks.

STEP 03
Classify

Determine whether the support is general, project-specific, case-related, restricted or otherwise requires enhanced transparency.

STEP 04
Protect Independence

Establish appropriate separation between financial support and substantive research, review or editorial decisions.

STEP 05
Disclose Where Appropriate

Determine whether the relationship should be identified in a public institutional record, project publication or specific case material.

Public Disclosure Framework

ISDC seeks to disclose funding relationships at a level proportionate to their relevance to public understanding of institutional independence.

Institutional

Material sources of general institutional support may be identified through appropriate public transparency disclosures.

Project

Material financial support for a defined research or public project may be identified in connection with that project.

Case

Where financing of a specific sanctions review is material to understanding the review’s independence, an appropriate disclosure may accompany the public case record.

Confidential

Limited confidentiality may be considered where there is a legitimate legal, privacy, security or institutional reason, provided that confidentiality does not conceal an unacceptable conflict of interest.

Disclosure Does Not Equal Endorsement

Identification of a donor, contributor or funding source should not be interpreted as endorsement by that party of every ISDC publication or conclusion.

Similarly, acceptance of lawful funding does not imply that ISDC endorses every activity, statement or position associated with the funding source.

Donor Independence

Donors and contributors should not participate in ISDC decision-making merely because they provide financial support.

Where a funder separately possesses relevant expertise or evidence, that contribution should be assessed according to its substantive value and not according to the financial relationship.

Funding and Conflicts of Interest

A funding relationship may create an actual, potential or perceived conflict of interest.

Where that occurs, the relationship should be assessed under ISDC’s Conflict of Interest Policy and may require disclosure, independent review, restricted participation or other safeguards.

Restricted Funding

A funder may identify a legitimate purpose for which financial support is provided, such as technology, research, translation, public access, institutional capacity or a defined project.

Restrictions become incompatible with institutional independence where they attempt to control substantive conclusions, exclude relevant evidence, require a predetermined recommendation or otherwise interfere with the integrity of an ISDC review.

In-Kind Contributions

Transparency principles may apply to material non-cash contributions as well as direct financial payments.

Examples may include professional services, data access, research resources, technology, facilities, translation or other support with material institutional value.

Anonymous Funding

ISDC generally favors identifiable sources of material financial support.

Anonymous or undisclosed funding may require heightened assessment, particularly where the identity of the ultimate source is relevant to sanctions compliance, conflict-of-interest analysis or institutional independence.

ISDC may decline funding where the identity of a material source cannot be established to a level reasonably necessary for institutional review.

Intermediaries and Ultimate Funding Sources

The use of an intermediary does not necessarily determine the true source of financial support.

Where relevant, ISDC may consider whether funds are being provided on behalf of another person or organization and whether the identity of an ultimate funding source should be established before support is accepted.

Financial Transparency and Sanctions Compliance

Funding transparency does not replace applicable legal or compliance obligations.

Financial relationships may require separate consideration of applicable sanctions restrictions, payment controls, financial regulations or other legal requirements.

ISDC may refuse or suspend a financial arrangement where it cannot be conducted consistently with applicable obligations.

Changes in Funding Relationships

Transparency assessment may continue after funding is initially accepted.

A material change in ownership, control, purpose, conditions or source of funding may require reassessment or additional disclosure.

Public Transparency Record

ISDC may maintain or publish institutional information concerning material funding sources, categories of support or relevant funding relationships where doing so assists public understanding of the institution’s independence.

The form and level of disclosure may differ according to the scale, structure and relevance of the funding relationship.

Transparency Test

Would knowledge of this funding relationship materially assist a reasonable reader in evaluating the independence of the work? If so, disclosure should ordinarily be considered.

Relationship to Other ISDC Standards

Funding transparency forms part of a wider institutional framework and should be read together with ISDC’s Conflict of Interest Policy, Institutional Independence standards, Editorial Standards and other applicable review policies.

Institutional Funding Principle

Transparency should make it possible to understand who supports the institution without giving those who support it ownership of its judgment.

ISDC therefore distinguishes between financing the capacity to conduct independent review and controlling the conclusions produced by that review.

Institutional Notice

The International Sanctions Delisting Commission is an independent non-governmental institution. Information published on this website is provided for research, institutional and public information purposes and does not constitute a decision or act of any competent sanctions authority.