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2021-12-31-accounts

BirdLife International

(The Secretariat to the BirdLife International Partnership)

The Trustees’ Report and the Financial Statements for the year ended 31 December 2021

Registered in England and Wales

Company Number: 2985746 Charity Number: 1042125

BirdLife International Trustees’ Report and Financial Statements 2021

Page
Messages from our Chair and CEO 1
Trustees’ Report
Introduction 3
Objectives and Activities 4
Reference & Administrative Information
Officers, Trustees and Senior Staff 5-6
Offices 7
Principal Professional Advisers 7
Structure, Governance and Management 8-9
Strategic Report
Achievements and Performance 10-15
Plans for Future Periods 15-16
Financial Review 16-17
Risk and Uncertainty 17-20
Auditors 20
Acknowledgements 20
Independent Auditor’s Report 21-23
Financial Statements
Consolidated Statement of Financial Activities 24
Balance Sheets 25
Consolidated Cash Flow Statement 26
Notes to the Financial Statements 27-52
Supporting the Work of BirdLife International 53

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BirdLife International Trustees’ Report and Financial Statements 2021

A message from our Chair

2021 has been a year in which the epochal crises of climate and biodiversity have not only been re-confirmed and highlighted by very recent scientific reports, from the UN and its Secretary General António Guterres with especial urgency, but the public has expressed increasing awareness and engagement as well. As this review will demonstrate, BirdLife, celebrating its centenary in 2022, has played an important role in this with seminal participation at both the initial Kunming Biodiversity COP and the slightly later Glasgow Climate COP. Indeed, we are gratified that the significant elbow grease we have put into making leaders understand the inextricability of these two crises, and how we must address them, bore fruit in the final declarations from Glasgow.

Hawaiian Goose has moved down a threat level, from Vulnerable to Near Threatened, thanks to a highly successful captive breeding and reintroduction programme. After extensive predator control and habitat restoration, the reintroduced populations have become truly “wild” and selfsustaining – showing that, if given the chance, it is possible for a species to rise from the ashes of near-extinction.

When we contemplate the scale of challenge the planet faces, we therefore know that conservation works. When we act, nature is resilient. As the American poet Emily Dickinson wrote nearly 200 years ago,

“Hope” is the thing with feathers - That perches in the soul - And sings the tune without the words - And never stops - at all - Truer words have rarely been spoken!

The breadth of BirdLife’s effectiveness from these critical policy contributions and advocacy to the preservation and restoration of species and sites, all the while mobilising our 117 partners and local communities around the globe, is impressive. And I’m pleased to say it is becoming increasingly evident and visible in the eyes of significant funders as we closed out 2021 with the announcements of ambitiously scaled projects involving, among others, the Bezos Earth Fund for Key Biodiversity Areas and the Asian Development Bank for critical flyway wetlands.

At the same time, we continue to provide the planet’s most comprehensive scientific data on the state of the world’s birds through our annual compilation of the relevant Red List report. Asia’s big forest birds bear the brunt of hunting and habitat loss, while the heat is on for species on the front line of climate chaos. Meanwhile, rousing recoveries show us the way forward in this year’s Red List update. All is not yet lost, and recent successes show the great things that conservation action can achieve. This year, Indigo-winged Parrot was taken off the Critically Endangered list thanks to coordinated conservation efforts at its main stronghold in the cloud forest of Colombia’s central Andes. Similarly,

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BirdLife International Trustees’ Report and Financial Statements 2021

A message from our CEO

I deeply share Braulio’s hope. Conservation works! BirdLife proves this day in and day out. Our extensive partnership of 117 partners and national communities around the globe, our seminal, highly cited science, and our proven century old track record saving species from extinction and sites from destruction is increasingly recognised for its value and effectiveness. We are determined to intensify the synergies of our strategic pillars of sites, species, systems and society and roll out projects that scale up our experience globally.

An important example of this approach received an important boost as 2021 drew to a close. We have launched a ground-breaking partnership with the Asian Development Bank for a $3 billion wetland conservation project along the East Asian-Australasian Flyway to protect wetlands along one of the world’s major bird migration routes. Every year, this Flyway is used by some 50 million waterbirds of over 200 different species. Stretching from Siberia and Alaska to Australia and New Zealand, the flyway connects a chain of coastal wetlands spanning 20+ countries, providing vital habitats where shorebirds can stop to feed, rest and refuel on their journey. Initially, we'll focus on 50 priority coastal wetland sites with conservation and habitat restoration using an innovative blended financial model that will mobilise investments from multiple private foundations, government bodies and regional development banks. Our goal is to integrate nature into the financial structures of the region - and to roll out the approach and its lessons learned on the planet’s 7 other flyways. With local communities and special efforts to include women, Indigenous people, and youth throughout the project, the approach simultaneously tackles both the climate and nature crises to benefit people and their need for sustainable livelihoods.

the UN Special Rapporteur on Human Rights and the Environment, Dr. David Boyd, to launch our 1Planet1Right.org campaign to push the United Nations to recognise the universal human right to a healthy planet. Complementing our work in the policy corridors of international diplomacy, our campaign included a music video and a petition drive that, combined with partners’ efforts, led the UN’s Human Rights Council to unanimously decide to push for the right in the UN’s General Assembly, an enormous step forward to enshrine this most elemental of rights to secure a future for our children and grandchildren.

As we prepare next year to celebrate our 100th anniversary and convene for our Global Partnership Congress to agree on our strategy for the next critical decade, our commitment, enthusiasm and energy for the fight ahead is in full flight.

So yes, my hope, our hope at BirdLife, is a magnificent thing with feathers, undergirded with science and tireless work, and empowered by millions of supporters, staff and volunteers, around our magnificent planet.

Our global footprint and our roots in local communities on every continent equip us to demand with an unparalleled voice the types of changes society needs to make if we are to thrive alongside nature. Back in 2020, we joined forces with

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BirdLife International Trustees’ Report and Financial Statements 2021

Trustees’ Report

Introduction

Trustees’ Report and Financial Statements

The Trustees present their Report and the Financial Statements, together with the Auditor’s Report, for the year ended 31 December 2021 for BirdLife International (the Secretariat to the BirdLife International Partnership).

BirdLife International is a UK registered charity and company that in itself is only one component of a group of independent organisations working in 115 countries and territories around the world. This Report and the Financial Statements reflect the activities of the Secretariat, but do not report on the full activities of the BirdLife International Partners, who are the members of the company. However, to understand better what the Secretariat is and what it does, it is necessary to outline the purpose and work of the Partnership. The Trustees’ Report sets out the main elements of the Partnership’s strategy and then describes the Secretariat in more detail.

The BirdLife International Partnership

BirdLife International is the world’s largest nature conservation partnership. Together we are 118 BirdLife Partners worldwide (as at the end of 2021).

BirdLife is driven by our belief that local people, working for nature in their own places but connected nationally and internationally through our global Partnership, are the key to sustaining all life on this planet. This unique local-to-global approach delivers high impact and long-term conservation for the benefit of nature and people.

BirdLife is widely recognised as the world leader in bird conservation. Rigorous science informed by practical feedback from projects on the ground in important sites and habitats enables us to implement successful conservation programmes for birds and all nature. Our actions are providing both practical and sustainable solutions significantly benefiting nature and people.

Why does BirdLife exist?

BirdLife’s Vision is to see a world where nature and people live in greater harmony, more equitably and sustainably.

BirdLife’s priorities and programmes are based firmly on science, underpinned by the best available evidence. Our work to conserve biodiversity focuses on birds, because they are very good indicators for the natural world as a whole, as well as being important in their own right. Birds are popular, appealing and, as a result, exceptionally well-known, providing an excellent scientific foundation for BirdLife’s work. By saving the habitats and ecosystems important for birds, we effectively conserve a much broader array of biodiversity.

BirdLife takes practical action. We work with and for people – to improve their quality of life alongside, and as a result of, nature conservation. We collaborate with others wherever possible, at local, national, regional, or global levels, linking with community groups, governments, businesses, universities and other nongovernmental organisations (NGOs) to increase the impacts of our efforts.

BirdLife’s unique structure

BirdLife’s formal network comprises Partners, Affiliates and a Secretariat.

Partners are like-minded NGOs with a focus on conserving birds and the environment. Each Partner is an independent, supporterbased, grassroots organisation governed by an independent body. Through their members and supporters, volunteers and local groups they represent civil society and local communities.

Every Partner represents a constituency from a unique geographical country or territory and traditionally one Partner represents a country or region. The Partners have chosen to organise themselves into Regional groups for the purposes of planning and implementing regional programmes. Every four years the whole Partnership meets to adopt global strategies and programmes, elect governing bodies and agree priorities for shared action. The last Global Partnership Meeting took place in Belgium in September 2018 and the next meeting will take place in September 2022, when BirdLife will be celebrating its centenary.

In some areas of the world where there is no BirdLife Partner organisation the Council appoints an Affiliate. A BirdLife International Affiliate is an organisation that is the BirdLife contact in its geographical territory which actively promotes the BirdLife strategy and programmes.

The Secretariat is the body of global and regional staff who coordinate and facilitate the BirdLife International strategies, programmes and policies.

BirdLife’s Mission is to conserve birds, their habitats and global biodiversity, working with people towards sustainability in the use of natural resources.

How does the Partnership work?

Three strands run through all BirdLife’s work: partnership, science and action.

BirdLife itself is a unique Partnership of national, membershipbased conservation organisations in 115 countries and territories across the world.

Partners plan and work together, sharing ideas, information, experience and support. Elected Partner representatives provide governance for BirdLife.

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Objectives and Activities

BirdLife’s charitable objectives, as set out in its governing documents, are to conserve all wild bird species and their habitats throughout the world.

BirdLife’s Strategy 2013-2022

BirdLife’s Strategy has four pillars – Save Species, Conserve Sites and Habitats, Encourage Ecological Sustainability and Empower People for Positive Change – which taken together constitute BirdLife’s approach to conservation.

Each strategic pillar comprises two to three strategic objectives. The Strategy directly supports the commitment of the world’s governments to take urgent and effective action to halt the loss of biodiversity, and to deliver on the 20 Aichi biodiversity targets.

BirdLife’s Strategic Objectives in Summary

Pillar 1 – Save Species

1.1 Prevent extinctions

1.2 Keep common birds common Pillar 2 – Conserve Sites and Habitats

2.1 Identify, conserve, restore and monitor the sites and habitats important for birds and other biodiversity

2.2 Promote resilient ecological networks Pillar 3 – Encourage Ecological Sustainability

3.1 Demonstrate and advocate nature’s values

3.2 Promote policies that support sustainability Pillar 4 – Empower People for Positive Change

4.1 Catalyse support for nature

4.2 Promote local conservation action

4.3 Strengthen the global BirdLife Partnership

Conservation Programmes to deliver the

Strategy

The Strategy is translated into action through a set of BirdLife Global and Region-specific Conservation Programmes.

Nine Global Conservation Programmes have been developed since the adoption of the last strategy and are in place for the period 2013-2022.

The diagram below shows the relationship between the BirdLife Strategy, Conservation Programmes and Regional Plans.

These Global and Region-specific Conservation Programmes help the Partnership focus and work together around common priorities, communicate our work more clearly and mobilise resources. The Programmes promote coherence and cohesion across the Partnership and make it easier to explain and demonstrate BirdLife’s work.

By the end of 2022, each Programme is expected to deliver on a set of high-level Expected Results. Targets for the Partnershipwide Expected Results were set in 2015 and will continue to be monitored. The Global and Region-specific Conservation Programmes and their Expected Results form the basis for each regional Partnership to choose their priorities and contribution to the global BirdLife Strategy. These priorities are decided by each BirdLife region (Africa, the Americas, Asia, Europe and Central Asia, the Middle East and the Pacific) and outlined in Regional Plans, which bring together the collective plans (for the four-year period between Global Partnership Meetings) of Partners in each region.

The Global and Region-specific Conservation Programmes are a planning, communications and fundraising tool. They are not intended to cover all of BirdLife’s work comprehensively. Thus, additional activities will be identified and undertaken regionally and globally to ensure effective delivery of the BirdLife Strategy.

The new strategy covering 2023 to 2033 is currently under development and will be formally adopted at the Global Partnership meeting in September 2022. Accordingly, a new Strategic Framework was endorsed by the BirdLife Council in December 2020 which has four strategic pillars (Species, Sites, Systems and Society), each with their own goal and set of objectives, as well as three foundations (Birds, Science and Partnership). The focus has shifted in 2021 to the development of a 5-year Global Implementation Plan and nested-set of six Regional Implementation Plans.

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Reference and Administrative Information

Officers, Trustees and Senior Staff

Honorary Officers [For the Partnership and Secretariat]

Honorary President

Honorary President Emeritus

Her Imperial Highness Princess Takamado of Japan Her Majesty Noor al-Hussein Queen Dowager of Jordan Honorary Vice Presidents Baroness Young of Old Scone (UK) Anastasios P Leventis (UK) Gerard A Bertrand (USA) Benjamin Olewine IV (USA) Peter Schei (Norway) Jane Fenton (UK)

BirdLife Council Members and Trustees

The Council members of the BirdLife International Partnership act as the Trustees of the Secretariat (BirdLife International the charity) and as Directors of BirdLife International, a UK company limited by guarantee. The following people served in the capacity of Trustee and Director during 2020 and up to the date of signing of these financial statements:

Chair: Treasurer: Braulio Ferreira De Souza Dias (Brazil) Nick Blackwood (UK) (resigned Oct 2021) Martin Birch (UK) (appointed May 2022) Other Council Members: Africa Asia Muhtari Aminu-Kano (Nigeria) (appointed Jun 2021) Sarath Kotagama (Sri Lanka) Mark Anderson (South Africa) (resigned Jan 2021) Shawn Lum (Singapore) Achilles Byaruhanga (Uganda) Claudia Feltrup-Azafzaf (Tunisia) Americas Europe & Central Asia Andrew Couturier (Canada) Philippe Funcken (Belgium) Rosabel Miro (Panama) Gergő Halmos (Hungary) Amanda Acosta (Belize) (appointed Dec 2021) Vera Voronova (Kazakhstan) Middle East Pacific Yehya Khaled (Jordan) (resigned Oct 2021) Kevin Hague (New Zealand) Assad Adel Serhal (Lebanon) Paul Sullivan (Australia) Secretary (non-voting member of Council) Co-opted members Patricia Zurita (CEO) Alfred Chandler III (USA) Mike Clarke (UK) Martin Harper (UK) (resigned Apr 2021) Simon Rye (Norway) Beccy Speight (UK) (appointed Jun 2021) John Gregory (UK) (appointed Oct 2021)

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BirdLife Advisory Group

The BirdLife Advisory Group is a body of high-level advisors, supporters and friends of BirdLife that provide advice to the CEO of BirdLife International. As a group it contributes to the strategic agenda of BirdLife International through their involvement with BirdLife Partners, Secretariat support, BirdLife donors and other supporters, government and NGO officials and through collaboration and/or involvement with other organisations in the environmental or wildlife conservation sectors. The members of the Advisory Group are:

Chair:

Susan Orr (to May 2021) John Adams (co-chair from May 2021) Piyush Gupta (co-chair from May 2021)

Other Advisory Group Members:

Jane Alexander (left May 2021) Joe Ellis Ben Olewine Geoff Ball Warren Evans (left Jun 2021) Wendy Paulson (left Nov 2021) Nick Blackwood (left Oct 2021)) Dale Forbes Adam Riley Nathalie Boulle John Gregory Deborah Rivel Nick Butcher Pamela Isdell Mahima Sukhdev Alfred Chandler III James Kushlan Barry Sullivan Christie Constantine Tasso Leventis Terry Townshend Gonzalo Saenz de Miera Tom Lovejoy (Deceased Dec 2021) Kurt Vogt Sean Dennis Michael Mavrovouniotis (joined Feb 2022) Barbara Young Scott Dresser H.E. Majid Al Mansouri Peter Eerdmans (joined Oct 2021) Hector Morales

Senior Management of the Secretariat

Chief Executive:

Patricia Zurita

Global Directors:

Conservation : Richard Grimmett

Science, Policy & Information : Melanie Heath

Partnership, Capacity Development & Regions: Julius Arinaitwe

Chief Operating Officer: Helen Bull

Communications: Christopher Sands (appointed Jan 2021)

Interim Chief Development Officer: Dr Pamela Davis (resigned May 2021) Chief Development Officer: E.J. McAdams (appointed Nov 2021)

Regional Directors:

Africa: Ademola Ajagbe (resigned Nov 2021) Africa (interim): Paul Kariuki Ndang’ang’a (appointed Dec 2021)

Americas: Ian Davidson

Asia: Vinayagan Dharmarajah

Middle East: Ibrahim Khader

Pacific: Margaret West

Europe & Central Asia (interim): Ariel Brunner (appointed Sep 2020 to Jun 2021) Europe & Central Asia: Martin Harper (appointed Jun 2021)

Representative Director of Tokyo Office : Keiko Suzue

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Secretariat Offices

Global Partnership Secretariat and Registered Office:

BirdLife International The David Attenborough Building, Pembroke Street, Cambridge, CB2 3QZ United Kingdom

Office of the Honorary President:

BirdLife International Tokyo Unizo Kakigara-cho Kitajima Bldg. 1F, 1-13-1 Nihonbashi Kakigara-cho, Chuo-ku, Tokyo 103-0014, Japan

Regional Partnership Secretariat Offices:

Africa Partnership Secretariat Westcom Point Building 6th Floor (Block C) Mahiga Mairu Avenue off Waiyaki Way Westlands Nairobi, Kenya

Americas Partnership Secretariat Av. República E7-61 y Martin Carrion Building, Titanium Plaza, Floor 8, Office 8-2, Zip 170518 Quito, Ecuador

Asia Partnership Secretariat (Singapore) 354 Tanglin Road, #01-16/17, Tanglin International Centre, Singapore 247672

Europe and Central Asia Partnership Secretariat c/o Hive5, Cour Saint-Michel 30 B B-1040, Brussels, Belgium

Middle East Partnership Secretariat Khalda, Salameh El-Ma'aaytah Street, Building No. 6, Amman, Jordan

Pacific Partnership Secretariat 10 MacGregor Road Suva, Fiji

Principal Professional Advisers

Principal Bankers & Investment Managers

Barclays Bank PLC 9-11 St Andrews Street Cambridge CB2 3AA United Kingdom

Cazenove Capital 1 London Wall Place London EC2Y 5AU United Kingdom

Principal Solicitors

Mills & Reeve Botanic House, 100 Hills Road Cambridge CB2 1PH United Kingdom

Baker McKenzie LLP 100 New Bridge Street London EC4V 6JA United Kingdom

Registered Auditors

Crowe U.K. LLP Chartered Accountants and Registered Auditor 55 Ludgate Hill London EC4M 7JW United Kingdom

Principal Pension Advisors

Becketts Financial Services St Thomas House St Andrews Business Park Norwich NR7 0HR United Kingdom

Several other bankers, solicitors and auditors are also used around the world providing support to our Regional Offices, Country Programmes and Site Projects.

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The BirdLife International Secretariat

meetings and Rare Bird Club events. Recommendations and advice of the Advisory Group is reviewed and approved by the BirdLife Council during its regular meetings.

Structure, Governance and Management

BirdLife International structure

BirdLife International is a company limited by guarantee (company number 2985746) and a UK registered charity (charity number 1042125). The governing instrument is the Articles of Association. BirdLife International applies its income and property to the promotion of its objectives, which are to conserve all wild bird species and their habitats throughout the world. In the event that income exceeds expenditure in any year, such surplus shall not be distributed but retained by the company for the promotion of its objectives.

The BirdLife Partnership comprises the regional groupings of NGO Partners in Africa, the Americas, Japan, Asia ex-Japan, Europe & Central Asia, Middle East, and the Pacific. All regions have their own Secretariat office supporting their respective networks. In several countries with high biodiversity but no suitable NGO Partner or Affiliate in country, BirdLife International has established its own projects and Country Programmes.

Governance

Every four years, the Partnership holds Global Partnership Meetings to adopt strategies, programmes and policies and elect a Board (known as Council) and Trustees (known as Council Members). A series of advisory Regional Committees are also elected. The Council appoints the Chief Executive to head a decentralised international Secretariat – the BirdLife International staff. The Secretariat co-ordinates and supports the Partnership to achieve BirdLife International’s aims and objectives.

Council comprises a Chairperson, a Treasurer, and other Trustees elected by the Partnership at the Global Partnership Meeting. In addition, up to six positions are available to be co-opted by those appointed to Council. Each elected Council member can serve up to two consecutive four-year terms, but a third consecutive term is possible if one or two of the terms were served as Chairperson or Treasurer. The maximum period of consecutive service on Council is 12 years. After an absence of four years re-election to the Council is possible. Trustees are elected by the Partnership on the basis of their relationship with particular Partners or groups of Partners. They have been informed that they must exercise their responsibilities independently of their links with each organisation. Once a new Council is elected an induction is given to ensure that the roles and responsibilities as Trustees are fully understood.

There are also separate Committees of Council covering Finance and Risk, Science & Policy, and People, which meet before each Council meeting.

The charity has reviewed the Charity Commission Governance Code, with the help of its questionnaire, and we comply with the code in all material respects. Council is committed to revisiting the principles of the Charity Commission Governance Code on a regular basis.

In the coming year, BirdLife’s Business Model is to be reconsidered as part of the development of the new 10 Year Strategic Plan and a paper will be presented to Council in 2022 demonstrating or otherwise that all subsidiary and regional arrangements continue to serve BirdLife’s charitable purpose as part of that Business Plan.

Policies are reviewed on a rolling basis and brought to Council for approval. Specifically, a diversity policy is being drafted. Registers on Trustees’ interests and Gifts and hospitality are to be introduced.

In 2017 the Council’s effectiveness was assessed in a formal review undertaken by an independent advisor. This will continue periodically and the performance of the Council, its Chairperson, Treasurer and CEO will be assessed annually.

During (year) the Secretariat also set up a safeguarding team with its UK Partner to review the safeguarding policies, principles and practices and to develop further BirdLife International and its Partners’ practices and standards of behaviour in this area.

The results of all whistle-blowers’ disclosures and complaints , and subsequent management actions are to be disclosed to Council as a standing agenda item. Council will also consider whether current whistle-blowing arrangements are adequate.

Additional steps were also taken to support communication of information between the Trustees, including preparation of highlights reports on Council meetings in three languages, English, French and Spanish.

Trustees

The Trustees who served during the year are shown on page 5.

Management

The Trustees delegate the day to day running of the organisation to the Chief Executive. Strategic issues, documents, and annual work programmes and budgets for the Secretariat are prepared by the management team, for consideration of the Trustees. The management team formally report to the Trustees at least twice a year.

Pay and remuneration

BirdLife’s Advisory Group is an advisory body of high-level supporters and friends of BirdLife. The advisors contribute to the strategic agenda of BirdLife International through their involvement by being an ambassador for BirdLife; acting as a sounding board to provide advice and external input to the BirdLife CEO on key strategic issues; working with BirdLife staff to identify and agree critical issues and opportunities for their intervention and support and attending the Global Partnership Meeting and, from time to time, BirdLife Partnership Regional

BirdLife International’s pay philosophy is to be fair and sustainable. In order to attract and retain high calibre people, our aim is to set remuneration at a level which reflects local external markets, whilst maintaining a consistency of approach across geographic teams. Council is responsible for determining the Chief Executive’s remuneration. Remuneration for the Management Team is determined and reviewed by the Chief Executive and Head of Human Resources. Remuneration for all other staff is determined by the Chief Executive, Human

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Resources and the Management Team. BirdLife undertakes an annual pay review, taking account of inflation, affordability, organisational performance and external benchmarking.

Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees' Report and the Financial Statements in accordance with applicable law and regulations. Company law requires the Trustees who are also the Directors to prepare financial statements for each financial year. The Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the surplus or deficit of the group for that period. In preparing these Financial Statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the charity and group and enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for ensuring that adequate arrangements are in place to manage risk and uncertainty as expanded further on pages 17-20. The Trustees confirm that they have paid due regard to the guidance contained in the Charity Commission’s general guidance on public benefit when setting the charity’s objectives and planning its activities. This report explains the Charity’s activities and demonstrates how they contribute to the Charity’s purposes and provide public benefit.

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Strategic Report

Achievements and Performance

2021 Programme Highlights

The BirdLife Secretariat work plan for 2021 was approved by the BirdLife Council at its 71[st] Meeting (December 2020). The work was organised in accordance with each of the nine global programmes and one regional programme (Agriculture, in Europe) in the BirdLife International Strategy, plus a small number of high-level overarching initiatives to deliver further on the sustainability pillar in the strategy. The following presents the main achievements in 2021 as presented to the BirdLife Council at its 75[th] Meeting (June 2022).

Preventing Extinctions

1,000 species reassessments were submitted to and approved by IUCN and published in the December 2021 Red List update. At least 27 species papers published including on BirdLife taxonomy, species population monitoring, and declines in EU birds.

Death by diclofenac poisoning of a Cinereous Vulture in Spain led to new efforts to ban veterinary diclofenac in EU, followed by BirdLife support for the creation of Convention on Migratory Species (CMS) NSAIDs (veterinary drugs) Working Group. The Convention on International Trade’s (CITES) Animals Committee approved recommendations from BirdLife and others on combating belief-based use of vulture body parts in West Africa, informed by projects in Nigeria, Senegal, Gambia and Guinea Bissau, and we held a first online course in responding to vulture poisoning in Ghana, Gambia and Ethiopia.

‘Search for Lost Birds’ with American Bird Conservancy and Re:wild was launched, to identify and promote efforts to rediscover species not seen in over 10 years.

Specific project achievements included Important Hornbill Landscapes identified in Sarawak, Malaysia, followed by a project to create a ‘safe haven’ from poaching; new protected area for a Sociable Lapwing stopover site in Uzbekistan established; Indian riverine birds projects successfully protecting Indian Skimmer colonies and sites for Black-bellied Tern; sightings of Tooth-billed Pigeon, Mountain Starling and Santa Cruz Ground-dove in Vanuatu and Samoa.

Important Bird and Biodiversity Areas (IBAs)

A forest special edition of the IBAs in Danger Story Map was published.

IBAs up-dates were completed for five countries in the Americas and have started for 15 countries in Africa, Asia and Europe. A Key Biodiversity Areas (KBA) up-date has started in three countries in the Pacific. IBA monitoring up-dates were provided for 63 IBAs in five countries by BirdLife Partners.

BirdLife Partners have been supported to lead on or participate in the establishment of KBA National Coordination Groups (NCGs) in five countries in Africa (Nigeria, Ghana, Cote d’Ivoire, Sierra Leone, Cameroon, and Liberia) through training workshops and personal communications. Inaugural meetings of the NCGs in Vanuatu and the Solomon Islands were held following successful KBA training workshops in the Pacific.

The CEMEX book on KBAs was published with various BirdLife co-authors.

A US $ 5m grant was approved by the Bezos Earth Fund to carry out KBA identification in seven countries in the Tropical Andes and Congo Basin.

The second project on Alliance on Zero Extinction Sites was approved by the Global Environment Facility.

Managed by BirdLife, the total value of grants awarded to civil society by the Critical Ecosystem Partnership Fund (CEPF) for the Mediterranean and Upper Guinea Forests, mainly focused on KBAs, has reached US$ 18 m.

A comprehensive proximity assessment of Heidelberg Cement's entire footprint (both extraction and non-extraction sites) was conducted across the globe. In total over 800 quarry sites and 2664 non-extraction sites were assessed using the IBAT database.

Under the MAVA Oil & Gas project, an atlas on ecological and biological sensitivity in coastal and offshore areas of West Africa was finalized.

A video on TESSA (BirdLife’s Toolkit for Ecosystem Service Sitebased Assessment) was published.

A KBA training course, both Powerpoint-based and online version, was successfully developed. These modules were used at 11 training workshops organized by BirdLife.

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Migratory Birds and Flyways

BirdLife Partners in East Atlantic Flyway Initiative adopted a programme of work with African Great Green Wall.

Marine

Coastal wetlands

The Asian Development Bank launched the Regional Flyway Initiative (RFI). The RFI aims to mobilise US $ 3-5 billion over the next 20 years to improve the conservation of 50-100 mostly coastal wetlands in the East Asian – Australasian Flyway. BirdLife was instrumental in the development of the RFI, and we play an important part in its delivery. ADB has granted to BirdLife the identification of sites, description of conservation benefits and opportunities, and setting up of a (CEPF-like) grant mechanism for funding civil society.

Four key coastal wetlands in the Republic of Korea, exceeding 1,600 km2, have been successfully inscribed as phase 1 of a serial World Heritage Site. BirdLife advocacy, including verification of datasets and Partners’ letters, greatly contributed to this result.

There was strong collaboration by BirdLife Partners in the East Atlantic Flyway to stop airport development in the Tagus estuary in Portugal and afforestation plans in Iceland.

Illegal Killing of Birds (IKB)

BirdLife supported action to stop IKB in 23 countries in the Mediterranean region. An IKB Road Map for the Middle East has been drafted and discussed at a high-level workshop held in Jordan.

The European Union published that it banned lead shot in wetlands in January. A process for a full ban on lead ammunition has started.

A review of EU Derogations was published which revealed there were 84,000 Derogations, between 2009 and 201, covering the killing of 14 million birds often contrary to the EU Birds Directive, and with many gaps in reporting despite legal obligations.

Energy infrastructure.

Satellite tracking data from 40+ migratory bird species and 1700 mortality events in African-Eurasian Flyway was collated in a novel approach to identify threats causing the most mortality to migratory soaring birds. New ‘killer lines’ were discovered in Jordan, Egypt and Ethiopia. Pilot pylon insulations at identified high risk locations have been installed in Jordan and Saudi Arabia.

A BirdLife-led Migratory Soaring Birds bottleneck monitoring review covering the Middle East and North and North-east Africa was published in the journal Sandgrouse.

The Asian Development Bank-funded sensitivity mapping tool for Asia is on track to be finalised in 2022.

Landbirds

A first version of the Southern Cone grasslands business plan was completed and bird monitoring strategy consolidated. Grasslands alliance work promoted as climate smart agriculture with donors.

A new high seas Marine Protected Area (MPA), the North Atlantic Current and Evlanov Sea basin (NACES) MPA, covering nearly 600,000 km2, has been designated based on seabird tracking data compiled and analysed by BirdLife.

The first high seas mitigation trials testing bird-scaring lines were completed on two Distant Water Fleet Taiwanese vessels.

Seafood sustainability webinars were successfully delivered with major supply chain companies in Japan. Seabirds are covered in the development of the Seafood Business for Ocean Stewardship sustainability strategy, influencing a major network of global seafood distribution companies.

The first Pacific Seabird Action Plan has been developed and implementation initiated.

A new publication highlighted the effectiveness of “Looming Eye Buoy” mitigation for gillnets and received global press coverage.

A priority network of sites for seabirds has been identified as Key Biodiversity Areas in the Falkland Islands. IBAs for Royal terns in West Africa have been identified.

The Albatross Task Force trained 100% of Argentinean observers in data collection that will contribute to ongoing management and review of bycatch reduction targets.

A seabird identification guide was published and provisioned as part of training for West African fishery observers.

A scientific publication on the political responsibilities of nations for the conservation of albatrosses and large petrels was published using data from the Seabird Tracking Database. A report on marine IBAs for penguins in Antarctica was also published.

The BirdLife International Marine Programme became an official partner of Global Fishing Watch.

BirdLife submitted recommendations for the new EU Action plan to conserve fisheries resources and protect marine ecosystems.

Invasive Alien Species

Pacific operations (notably Fiji and French Polynesia) were extensively impacted by the global pandemic owing to prolonged and rolling national lockdowns and regional travel restrictions due to the pandemic throughout 2021.

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Island Restoration

Goats were eradicated from the remaining priority islet of Rapa (French Polynesia), and preparations completed for the elimination of rats, although the operation had to be rescheduled to 2022 because of the pandemic. Polynesian Storm Petrel (EN) and Rapa Shearwater (CR) are the primary beneficiaries.

A financing agreement has been secured with a consortium of partners for an operation led by BirdLife and SOP Manu (BirdLife in French Polynesia) to eradicate rats from 3 Marquesas seabird islets. A feasibility study has been completed and preparations are underway for a drone baiting operation in 2022.

projects (Cambodia and Colombia) and sustainable finance plans in Gola (Sierra Leone) and Sao Tome.

Forest restoration and connectivity

A total of £165,557 was raised through the Trillion Trees Reforest Fund, with sub-grants provided to Nature Kenya and Nature Uganda for forest restoration actions. A series of communication pieces was published including research on where natural regeneration is occurring globally, a story map of regeneration hotspots, profiles of people working in the field for restoration, and a series with the Global Landscapes Forum.

Addressing forest loss drivers

The control of rats and feral cats on Gau Island (Fiji) has led to increased breeding survival of Collared Petrel (VU). Community capacity also built to sustain the control and monitoring.

The Gough Island mouse eradication (UK Overseas Territory) was implemented as planned between June and August and the captive Gough Moorhens and Gough Buntings successfully released. Unfortunately, monitoring in December revealed mice had survived indicating the eradication has not been successful.

Cat eradication was confirmed for Santa Luzia (Cape Verde) and Raso Lark is now thriving with 110+ counted there.

Programme Development

A regional project was developed which will address IAS threats (as a NbS) at priority sites for threatened species, forest conservation, sustainable livelihood and climate adaptation outcomes. To be implemented in 4 countries (Fiji, French Polynesia, Palau, Samoa) the 3-year, Euro 3.5mil proposal has been through two review stages and will hopefully be awarded in 2022.

A proposal to address IAS and other priority threats to the East Rennell World Heritage Site in the Solomon Islands has been developed, which aims to provide for biodiversity conservation, social development and climate adaptation outcomes and learning, and the development of a future BirdLife Partner.

BirdLife co-led the Strategy & Objectives Working Group of the Global Platform for Sustainable Natural Rubber which agreed and adopted a set of policies intended to ensure healthy, functioning Ecosystems – including specific commitments on deforestation, the long-term protection of natural forests, and restoring or supporting restoration of deforested and degraded rubber landscapes.

A forest governance forum was organised in South-east Asia with over 600 participants with results feeding into CBD CoP26.

Flagship forest landscape initiatives

Tsitongambarika – Madagascar : REDD+ feasibility carried out; community bee keeping project expanded and 40 new community forests brought into the park management system.

Greater Gola - Liberia, Sierra Leone: EU-funded Gola PAPFor project provided ongoing support for land use planning, strengthening management of four protected areas and supporting community forest management and livelihoods; development of biodiversity and socio-economic criteria for forest-friendly cacao production.

São Tomé & Principe: sustainable finance plan developed for Parc Naturel Obo de São Tomé and Parc Naturel de Principe (PNP) along with new park management plan. Work included a feasibility assessment for the development of a trust fund.

Monitoring & Biosecurity

Eighteen of the 37 islands in the Pacific where BirdLife has removed invasive predators were assessed with increases noted for threatened birds (Polynesian Storm Petrel, Fairy Tern) and other wildlife (Fiji Crested Iguana), the return of extirpated bird species and forest/habitat recovery. Except for a failed operation on one islet (in 2018) all of those assessed remain predator free, the earliest now 15 years on.

Forests

Sustainable Landscape Finance Accelerator

The 2020-2021 Sustainable Finance Accelerator was successfully concluded, providing £170,000 of seed funding and technical training to 7 partners in 7 landscapes. The most promising initiatives included creation of a forest friendly Yerba Mate certification and company (Argentina and Paraguay), Payment for Ecosystems Services scheme for water (Indonesia), REDD+

Lomphat Wildlife Sanctuary – Cambodia : REDD+ feasibility study completed and agreement from the government to develop REDD+ achieved. Discussions ongoing for funding and partnership to develop carbon finance for 2022. Ibis Rice initiative scaled up to two additional villages aiming to reduce deforestation and protect wildlife. A Conservation Protected Area (CPA) Alliance was established including key communities and recognized by the Cambodian government.

Atlantic Forest – Argentina, Brazil and Paraguay: Green corridors for restoration have been designed between Argentina and Paraguay. Official partnership developed for Tri-national partners for the Atlantic Forest (led by WWF) - proposal to UNEP so that it is included as a flagship for restoration. Sustainable Yerba Mate scaled- up including developing a certification mechanism in both Paraguay and Argentina.

Mbeliling – Indonesia : Communities have submitted 12 village development plans which include allocating their own budgets to monitor forests condition and ecosystem services.

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Climate Change

Nature-based Solutions (NbS)

Policy asks and messaging developed in preparation for the Climate Change Convention (UNFCCC) COP26 that heavily feature Nature-based Solutions. Compilation of NbS case studies from across the Partnership. Restoration principles developed and promoted.

Renewable Energy

New 2021 - 2024 CMS Energy Task Force (ETF) Workplan completed and approved. The ETF meeting was held in August with stakeholders from the task force updating on guidance and tools for nature-safe energy. The ETF hosted a virtual side event as part of New York Climate Week and the UN High-level Dialogue on Energy, ‘Meeting global goals on climate, nature and sustainable development through a nature-sensitive renewable energy transition’. First version of BirdLife Net Zero principles finalised and promoted in association with COP 26.

BirdLife has developed a sensitivity zoning map for the Great Indian Bustard. This map and accompanying report now forms the IFC’s investment screening of energy projects in the region.

Multilateral Environmental Agreements

Successful adoption of language in UNFCCC COP 26 decision text on the role of nature in addressing climate change. BirdLife joined the Nature 4 Climate coalition and Business for Nature.

Climate Change Impact

Papers published or advanced by the BirdLife Science Team on: (1) Climate change impacts on birds and IBAs in the Americas - published in Frontiers in Ecology and Evolution); (2) Climate Change exposure of waterbirds in AEWA region – published in Bird Conservation International; (3) Setting priorities for climate change adaptation of Critical Sites in the Africa-Eurasian waterbird flyways - revised for Global Change Biology; (4) Conservation interventions can benefit species impacted by climate change - submitted to Biological Conservation. PhD students co-supervised at Rome (to assess changes in extinction risk under climate change) and at Durham (on climate change impacts on the world’s birds). Proposal to the UK Natural Environment Research Council on Soundscapes and climate change submitted and responses to reviewers’ comments submitted.

Local Engagement & Empowerment (LEEP)

Conservation and Rights

An interdepartmental task team was convened to review BirdLife internal processes, contracting and capacity for better integration of conservation, rights and socio-cultural safeguards in BirdLife’s work.

Local Conservation Groups

LCGs data was collected for Asia (12 Partners), Africa (17 Partners), and Middle East (4 Partners) with support from regional offices. Case studies are being drafted using the information received from Partners to profile their work as well as show case impacts of LCGs at various sites. The Local Empowerment Community of Practice was rejuvenated, with webinars held at least quarterly, in order to share experience and best practice.

Biodiversity, livelihoods and sustainable practices

Various initiatives were fundraised for, initiated, or scaled up in Africa, Asia, Americas, Pacific to support positive biodiversitysustainable livelihoods linkages.

Engagement, education, and awareness raising

The Environmental Education (EE) Community of Practice was active with representation from over 30 partners, building capacity and sharing lessons in EE. Fundraising for an environmental education framework is ongoing. Spring Alive – connecting and involving young people in Europe and Africa with migratory birds- was implemented successfully, including development of a new website.

An Erasmus+ ‘Its Time’ project was secured to support youth engagement, in collaboration with BirdLife Malta, OTOP (BirdLife Poland) and BirdLife Romania. The project will pilot a BirdLife Europe and Central Asia (ECA) 'Youth Council', and will support ECA Partners to grow engagement with a youth/young adult constituency. Youth Council representatives and Partner staff will attend a workshop at the BirdLife World Congress in 2022.

Capacity Development

Capacity Development Fund

23 grants were provided to 20 beneficiary Partners totalling €417,286 for capacity development themes including customer relationship management, membership development, website development etc.

Graeme Gibson Fellowship

A leadership development programme for BirdLife mid-career managers was developed, including finalisation of programme content, with launch planned for 2022, and over US $ 230,000 has been raised.

‘Hatch

The ‘Hatch’ platform was launched as a space for the BirdLife Partnership and beyond to collaborate, share knowledge and learn from one another, currently with 720 active users and 61 groups (Communities of Practice and Working Groups).

Quality Assurance System (QAS)

The data collection process for the QAS II (end-term), for monitoring implementation of the BirdLife Strategy, was completed in June with 116 Partners/potential partners participating in the exercise. QAS data has been cleaned and prepared for dissemination in 2022.

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Partner to Partner (P2P) collaboration

Partner to Partner collaboration increased. An ‘Afrievolve’ project was launched with six organisations (three in West Africa and three in East Africa) building capacity for conservation through peer-to-peer engagement. This is funded through NABU (BirdLife in Germany). The East Atlantic Flyways Initiative continues to grow from strength to strength with webinars, a small grants programme and dedicated coordinators in place.

P2P collaborations through ‘Hatch’ included: CZIP (BirdLife in Montenegro) engaged with BPSSS (BirdLife in Serbia) to develop their organizational membership strategy; 7 Africa Partners met for a knowledge sharing workshop on strategy development and implementation, and Biosfera (BirdLife in Cape Verde) cofacilitated a webinar with Africa Partners to discuss best practices for HR Performance Management.

EU Biodiversity Strategy for 2030

Intense advocacy and campaigning on upcoming EU restoration law including on potential inclusion of a mandatory farmland birds recovery target. The Commission has adopted a new governance system for the EU Birds and Habitats Directives largely incorporating BirdLife’s recommendations.

Post-2020 Agenda

Continued policy influence on key asks to the Convention on Biological Diversity (CBD) for species, Key Biodiversity Areas (KBAs), to address drivers, mainstreaming, resources and implementation. Active policy and communications has resulted in good take-up by governments and businesses of messaging around ‘Nature Positive’, co-developed with other conservation and business leaders, calling for a nature positive, carbon neutral, equitable future. Provision of support to BirdLife Partners on their national level advocacy on these agendas.

Network development

Four new organisations were recruited into the Partnership including Asociación Ecosistemas Andinos (ECOAN) as an Affiliate for Peru, and Guinée Ecologie (Guinea), Biosfera (Cape Verde) and Nature Communautés Développement (Senegal) as Partners.

Conservation Leadership

The Conservation Leadership Programme (with Flora and Fauna International and the Wildlife Conservation Society) issued 15 grants to early career conservationists with 25% addressing BirdLife priorities (Protection of birds, or/and work in IBAs). BirdLife/BirdFair/Jensen Young Conservation Leaders scheme continued operations (so far, 16 projects in Africa, Asia, Pacific and the Americas). A new donor, March Conservation Fund, was secured to provide additional support.

Europe – Agriculture

Efforts targeted at reforming the European Union’s Common Agriculture Policy have not been as successful as we had hoped, but support has been provided to Partners to enable them to engage with their national Multi-Annual Financial Framework (MFF) spending plans and the new recovery plans deploying Recovery and Resilience Facility (RRF) funding.

Overarching Initiatives

Biodiversity & Business Partnerships

Undertook a Landholding Evaluation screening for biodiversity, carbon and social opportunities for Rio Tinto. BMW and Pirelli confirmed their support for a 3-year sustainable rubber initiative in the buffer zone of Hutan Harapan, Indonesia. A new three-year partnership agreement was signed with HeidlebergCement. Launched a code of conduct on species protection with three main extractive industry associations with European Commission endorsement.

1Planet1Right

At the September/October session of the United Nations Human Rights Council, the right to a healthy environment was adopted (with 43 countries voting yes and just four abstentions) - a fantastic success, mobilised through BirdLife’s 1Planet1Right campaign (with over 120,000 signatures) calling for the right to a healthy environment, with the support of BirdLife Partners around the world.

Green Recovery

Further developed our work and influence through interactions in the CBD, the Climate Change Convention (UNFCCC), the Taskforce on Nature-related Financial Disclosure (TNFD), and in relation to the Global Europe Instrument (Neighbourhood, Development, and International Cooperation) for West Africa, highlighting key principles for a green and just recovery, and showcasing practical actions from across the BirdLife Partnership. Through these efforts we are unpacking the principles of a green and just recovery and showing how they can be applied.

State of the World’s Birds (SOWB) 2021

Promotion of the SOWB 2020 report on Birds and Biodiversity targets and production of SOWB 2021 Annual Update with summary statistics.

Data Zone

The BirdLife Data Zone presents BirdLife’s information on species (extinction risk assessments for all the world’s birds), sites (factsheets for >13,000 Important Bird and Biodiversity Areas - IBAs) and other scientific tools and products to maximise the impact of BirdLife data and showcase BirdLife's work. Work continued to compile a business case for the Data Zone and scoping out the evolution of content and functionality of a revamped platform, to link to and accompany the newly developed BirdLife website and ‘Hatch’ (extranet) platform.

IUCN World Conservation Congress

The Secretariat led a BirdLife delegation at the Congress comprising BirdLife Partners from France, the UK, Spain, Netherlands, Germany, Jordan, Lebanon, Tunisia, Morocco, Cabo Verde, Zimbabwe, Palau, and the Dominican Republic. Razan Al Mubarak was elected, with our support, as President. The Secretariat and Partner staff spoke on numerous panels profiling the work of BirdLife and influencing agendas.

Critical was the adoption by delegates of a motion on the need for a strong and ambitious global biodiversity framework. The right

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to a healthy environment was reflected in the Marseille Manifesto and two further important motions we supported were passed - Motion 101 commits to an ambitious, interconnected and effective site-based conservation network that represents all areas of importance for biodiversity (and includes Key Biodiversity Areas); and Motion 131 encourages ongoing healthy funding for the Red List of Threatened Species to which BirdLife is proud to contribute with regard to birds. Two emergency motions, strongly supported by BirdLife Partners, highlighted the threats to the Wadden Sea and Okavango World Heritage Sites from oil and gas exploitation, calling for governments and businesses to uphold their commitments to safeguard these sites.

Monitoring, Evaluation and Learning (MEL)

MEL approaches were used to inform the development of the new BirdLife Strategy and development of indicators and metrics.

Post-2020 Global Biodiversity Framework 2021-2030 is adopted in Kunming (China), with strong synergies with the UNFCCC climate agenda.

State of World’s Birds 2022 report produced and launched at World Congress.

Political advocacy and public mobilisation result in passing of UN. Resolution on recognition of the right to a healthy environment.

Operations: ERP system fully rolled out and operational with training and support to staff.

PEP: Major update for 2022 Red List and first draft of unified taxonomy to be presented at International Ornithological Congress (Durban, 2022).

Completion of global bird trade review, and promote trade recommendations at CITES COP.

Cambridge Conservation Initiative (CCI) Collaboration

The CCI Council and Community made progress on developing implementation plans for 2021 - 2024 that are focussing on scoping a set of projects for each Priority Area in the new CCI Strategy (2021 - 2030) to deliver collective ambition and outcomes: - - https://www.ccihive.org/wp content/uploads/2021/03/CCI Strategy-2021-2030.pdf.

Conservation Finance

BirdLife expanded its portfolio of work on conservation finance. This included policy on the resource mobilisation agenda of the CBD, finance taxonomy and reporting, the Task Force on Naturerelated Financial Disclosure, and making our biodiversity data more available to the finance sector for ESG reporting through the Integrated Biodiversity Assessment Tool (IBAT). IBAT secured a growth of over 30% in 2021 with income generated of US $ 1.8 million.

2022 BirdLife World Congress & launch of Strategy

Preparations for the centenary 2022 BirdLife World Congress to be held as a hybrid event accessible to the largest number and widest range of Partners’ staff, board and members advanced well. The physical meetings are expected to hold up to 250 people in Cambridge and 500 people in London. A congress platform with capacity to support 2,000 online participants was procured, the programme including Global and Regional Partnership meetings, a Partnership Fair, and London Congress has been finalised. The next 10-year BirdLife Strategy, to be adopted at the Global Partnership Meeting, was consulted on further with the BirdLife Council and Partnership.

100th year anniversary celebrations

A communications and media plan for the anniversary was developed, to capture and feature as many amazing stories of successes, challenges, and fun from across the BirdLife Partnership as possible.

Plans for future periods

Highlights from 2022 work plan

Overarching: World Congress held in Cambridge and London, as a hybrid event, with presence of all Partners and over 2,000 Partner and Secretariat members and staff online.

Next Strategy finalised and adopted, as well as a Global Implementation Plan, and six Regional Implementation Plans. European Commission presents a strong proposal for an EU restoration law.

IBA: 2022 IBAs in Danger list is published, and casework support to Partners; at least 30 Partners undertake IBA inventory updates.

Phase 2 of CEPF Mediterranean investment successfully completed and closed, and good prospects for phase 3 financing. Development of data management system to receive KBA proposals and up-dates with mapping capabilities, and a KBA monitoring platform.

Flyways: Implementation of flyway initiative with ADB including identification of priority sites eligible for ADB funding and design of a civil society grant mechanism.

Development of full proposal for 15 million euros grant from the German Government (IKI) to improve conservation of coastal wetlands in the East Atlantic Flyway.

Successful conclusion of major projects on the illegal killing of birds and safe energy funded by MAVA, EU and UNDP/GEF, and replacement funding lined-up where needed.

First phase of Asia Sensitivity map completed, identifying the areas of high risk in India, Thailand and Nepal.

Marine: Successful conclusion of major projects on seabird bycatch in West Africa and the Mediterranean, funded by MAVA, and replacement funding lined-up where needed. Critical input to public consultation of new Marine Stewardship Council standard on non-target species and data collection.

Forests: Carbon financing advanced for Tsitongambarika (Madagascar) and Lomphat (Cambodia)

Sustainable Finance Accelerator supports Partners with tailored training and seed-grants for > 8 landscapes

Climate Change: ConservaAves advanced with Audubon addressing protection and conservation of key sites in the Americas (including climate elements).

Continue to coordinate CMS Energy Task Force and work with CMS Secretariat to secure funds.

IAS: Implementation of rat eradication operations (with drones) for 3 Ua Pou Islets in Marquesas, and 3 Rapa islets in Rapa, French Polynesia.

Complete a feasibility assessment for a major regional IAS and NbS project subject to approval by the Kiwa Initiative for Fiji, Palau, French Polynesia and Samoa.

LEEP: Global Local Conservation Group review completed, and outcomes disseminated.

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Environmental Education Framework resourced and promoted to the global Partnership, including through active Community of Practice.

Capacity Development: Develop bespoke training on leadership and management for emerging CEOs and mid-level managers. Criteria review and consultation with the Partnership completed.

COVID-19: The COVID-19 pandemic has not had a significant impact on the organisation’s operations, with most areas of the charity functioning as normal but with staff working from home. With the easing of the pandemic, more people are returning to the office. Management is reviewing the situation to determine the best hybrid working arrangement for the future.

Financial Review

Review of finances

The Trustees review, approve and monitor performance against the annual budgets of the Secretariat. Expenditure is planned to optimise the benefits towards the strategic objectives of the Partnership, while maintaining a financially stable Secretariat.

The Secretariat continued to gain financial support for its conservation objectives from various United Nations and European Commission budgets, from national government budgets, from foundations including the MAVA Foundation, the Aage. V. Jensen Foundation, Packard Foundation, the CEPF, Arcadia Foundation, The Bezos Earth Fund, and a significant number of trusts, companies and individuals.

The financial support from within the Partnership, including joint fundraising for programmes (as disclosed on pages 46 to 49) is critical to the stability that allows the Secretariat to service the Partnership.

The Secretariat has slightly reduced (7%) income during 2021 with total income of £24.3 million compared to £26.1 million in 2020. Unrestricted income was higher than 2020. However, there was a slight reduction in restricted income in 2021

The global threats to wildlife are immense, but the reality is that many organisations like us are finding it harder to raise the funds needed.

The Secretariat’s total expenditure has risen to at £24.7 million in 2021 compared to £23.0 million in 2020. This enabled the organisation to deliver the many conservation results (see the 2021 Programme Highlights section).

The Secretariat’s unrestricted net income before transfers showed a surplus of £391,346. This compares to a surplus of £48,923 in 2020. The organisation is committed to creating surpluses in order to increase the unrestricted reserves to at least the minimum level set out in the reserves policy.

The financial outlook for the next few years continues to look challenging. Despite turning the corner from the COVID-19 pandemic other immediate and ongoing uncertainties have arisen in the last few months resulting in unprecedented levels of inflation. Headline inflation has accelerated in the UK to 10% in August 2022, its highest inflation rate since March of 1992, being driven by supply bottlenecks and the spike in energy and other commodities associated with the war in the Ukraine. Although inflation is expected to moderate it is likely to remain above trend for some time. BirdLife is reviewing the potential future impact of all these factors on future forecasts. Management will also

develop plans to mitigate the possible impact and keep the organisation resilient to deliver its conservation goals.

The Secretariat is dependent upon voluntary income to cover a significant proportion of the operational costs of the organisation as well as build operating reserve; however, this income has historically not been sufficient to cover both these priorities. During 2021, a significant investment was made to increase the capacity of the fundraising team and looking forward it is expected that, combined with the other measures the organisation has taken and is taking, will strengthen the reserves base of BirdLife as well as the long-term funding commitment projects and partners require.

Securing and maintaining unrestricted income remains a key challenge and was a key focus area in 2021. Work has continued in implementing the funding model approved by the BirdLife Partnership in September 2018 at the Global Partnership Meeting (GPM), with new priorities and changes in fundraising approach. This will also be the focus in the coming years alongside strengthening our fundraising capacity, particularly with regards to individual fundraising. Enhancing unrestricted income streams to support the growth of the organisation and the Partnership will be the fundraising theme for the foreseeable future. BirdLife recruited a new Chief Development Officer in 2021 and is developing a new Fundraising Strategy.

A statement of financial activities is set out on page 24.

Financial reserves

BirdLife holds financial reserves to be applied to future activities in a number of categories:

The Trustees review BirdLife's reserves and endowments regularly. BirdLife aims to maintain unrestricted income reserves sufficient to maintain BirdLife’s operations, in the event that income is unexpectedly reduced from budgeted levels. The Trustees consider the probability of a reduction in and security of each source of income together with the ability to reduce expenditure in a planned manner and also the risk associated with the equity investments, in which a proportion of the reserves are held.

The charity reviewed and updated its reserves policy during 2020. The updated policy includes a target of holding unrestricted reserves of £2 million to £6 million. Birdlife met the lower target this year. These targets have been set with the intention to grow reserves steadily while at the same time maintaining key operations supporting the Partnership. We are committed to adding to reserves each year to increase the financial resilience of BirdLife.

At the end of 2021 total reserves were £19.6 million (2020: £19.4 million). Of this £13.1 million is restricted funds and not available for general purposes (2020: £13.9 million), and £4 million is

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endowment funds (2020: £3.6 million). The remaining funds of £2.3 million (2020: £1.9 million) represent the unrestricted reserves of the charity. Free reserves amount to £1.1 million (2020: £1.1 million). £905,635 of free reserves were absorbed in 2020 and 2021 by costs capitalised in connection with the systems development and website.

The Trustees recognise that whilst the reserves still are above the minimum target set by them in the policy, they are still low and therefore plan to continue to rebuild reserves over the next few years.

Risk and uncertainty

The Trustees have overall responsibility for ensuring that BirdLife International has an appropriate system of controls, financial and operational. They are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

Going concern

The Trustees have assessed BirdLife’s ability to continue as a going concern. The Trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements including a review of updated forecasts to the end of 2022 and a consideration of key risks, including COVID-19 and higher inflation, that could negatively affect the charity.

Despite the COVID-19 pandemic, 2021 has been another good year with the unrestricted reserves moving back inside the agreed range. BirdLife’s core unrestricted reserves are funded from a combination of fundraising income and programme grants, a portion of which is allocated to funding the charity’s running costs.

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

BirdLife continues to benefit from continued good relationships with key funders, good overall cash flow and proven ability to secure new funding. Planning processes, including financial projections, take into consideration the current economic climate (including the COVID-19 pandemic) and its potential impact on the various sources of income and planned expenditure, with associated mitigation plans.

The COVID-19 pandemic has not had a significant impact on the organisation’s operations, with most areas of the business functioning as normal but with staff working from home. With the easing of the pandemic, more people are returning to the office. Management is reviewing the situation to determine the best hybrid working arrangement for the future.

The Trustees are monitoring the current financial position of the organisation very closely while reserves are just within policy levels, and in light of the current economic climate. For the period of review to 31 December 2023, cash holdings are sufficient to ensure adequate cash flow for the foreseeable future. The finances will continue to be reviewed for the medium and long term projections, and plans will be adjusted as necessary to ensure the organisation remains a going concern. The organisation will continue to be disciplined in managing costs. This along with an increased focus on unrestricted income fundraising will ensure the long-term financial health of the organisation and its ability to replenish reserves to policy levels over the next few years.

The Trustees therefore have a reasonable expectation that the organisation has sufficient resources to continue in operational existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of BirdLife International to continue as a going concern.

The Trustees have introduced a rigorous risk management process, implementing the guidance set out in Charity Commission publication CC26, to assess business risks and implement risk management strategies. This involves identifying the types of risks and issues the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks and acting on them. The organisation has identified the following risks as being among the most significant:

Operational risks

1. Risk: Loss of intellectual property, as a consequence of working in consortia, a failure to keep data up-to-date and accurate, or the loss of key personnel could damage the ability of BirdLife International to fulfil its objectives, damage its reputation and lead to a loss of funding.

Actions: The Secretariat ensure there is sufficient regional and global coordination, support to the Partnership to collate and report on their data. BirdLife also hosts staff positions integral to conservation consortia (e.g. KBA Partnership), and is party to the consortia partnership contracts which contain governance provisions to protect all partners.

2. Risk: Partner issues such as the loss or failure of a major Partner, ineffective withdrawal from a territory, violation of laws or unethical behaviour by a Partner, and removal of a Partner, can all affect the ability of BirdLife International to fulfil its objectives and damage its reputation, leading to loss of funding and trust from donors.

Actions: Partner issues are managed by a director and his department in Cambridge and more locally through the regional

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offices. Key matters and all proposals for the inclusion or withdrawal of Partners and Affiliates are brought to Council for debate and decisions. The 4-yearly Partner review helps to identify areas where Partners may need more support, and the improvement of the Secretariat Communications function (particularly with the rollout of the Hatch platform) will assist in mobilising capacity support in an effective manner.

3. Risk: Cyberattacks and threats to IT infrastructure– the cyber threat landscape continues to be challenging, particularly with recent geopolitical developments and the continuation of remote working. BirdLife remains at risk of hacking attacks, ransomware, phishing and other cyber incidents. These can lead to unavailability of systems and data, personal data breaches, late delivery on projects, regulatory investigations and wasted staff time. In the worst cases it could lead to damage to BirdLife’s reputation, fines from regulators and claims for compensation from affected individuals.

Action: The IT department continues to recruit additional resource to implement a revised web strategy, additional technical controls and security measures. Staff continue to receive mandatory training on computer security, acceptable use, and data breaches, and regular phish tests are carried out to assess our vulnerability in this particular area.

4. Risk: Staffing issues – failures to protect staff health and safety, excessive workloads and deficits in technical and management skills can lead to high levels of stress, mistakes in work, poor delivery of projects and core functions, reduction in morale, poor staff retention, breaches of applicable laws and regulations.

Action: BirdLife continues to offer a wide range of training to staff, including in management skills and in wellbeing. We continue to improve our risk assessment procedures, particularly in relation to travel and home working. We conduct an annual staff survey and also measure several HR KPIs, and the results are carefully considered and appropriate actions taken in response. .

Financial risks

6. Risk : Inconsistent and poorly understood processes and procedures, including financial forecasting, across the Secretariat, can lead to poor decision making, overstretched management and staff, inadvertent breach of laws and regulations, loss of institutional knowledge, poor financial planning, financial exposures and inadvertent breach of contract and clawback of grant funding or donations.

Action: As part of the ERP development (see Risk 8. below), BirdLife is taking steps to implement relevant and proportionate processes and has introduced manual processes in the meantime to address the most significant risks.

7. Risk: A reduction in funding sources, or access to ineligible - funding arising from the loss of a major donor or donors, a failure of fund raising through the loss of key personnel, loss of opportunity, poor proposal response, increasing competition for available funds, Brexit, impact of COVID-19 and loss of Partner income can lead to problems with operational efficiency, cashflow, maintenance of reserves, ability to meet liabilities, and ultimately to fulfil BirdLife International’s objectives.

Actions: The Chief Development Officer is now in post, along with a deputy CDO and a Head of Digital Engagement & Fundraising.

We are also looking at innovative sources of funding and at consolidating efforts into applying for larger nature-based grants.

8. Risk: Insufficiently rigorous project management resulting in a failure to deliver on the project objectives, overspend or under recovery, ineligible expenditure and other donor compliance problems.

Actions: BirdLife is implementing a new project management tool, along with an internal education programme to help project managers and others better understand the legal structure of the Secretariat and the regional offices, appropriate contracting structures and other donor compliance issues. The efforts towards contract compliance as detailed in risk number 1 above will also have a positive effect here.

9. Risk: Failure to comply with contractual terms resulting in clawbacks of grant funding or donations, litigation for breach of contract, damage to reputation and wasted management time.

Actions: All contracts are reviewed by the Legal & Risk and/or Finance Departments during negotiation and prior to signature, so that any significant clauses can be flagged and understood.

10. Risk: Fluctuations in exchange rates – BirdLife carries out transactions in several currencies which, if there are significant fluctuations in exchange rates, can adversely affect our financial position if not well managed.

Actions: Global Council approved a foreign exchange hedging strategy The Finance department will also consider actions such as purchasing forward foreign exchange contracts.

11. Risk: Fraud (payments made to criminals or other unauthorised personnel) – this can result either from the actions of external criminals (e.g. through phishing, payment diversion emails, CEO impersonation scams etc), or from staff members behaving dishonestly (e.g. false expenses claims, misuse of company credit card, or theft of data). The impacts include loss of funds, damage to staff morale and organisational reputation, and possible reduction in ability to deliver on strategy and objectives.

Actions: all requests for payment (including change of bank account details) are verbally verified by the Finance Department, and all payments are now made in accordance with a corresponding contract. BirdLife also has an authorisation process via its online banking portal, with one or more signatories required to authorise payments depending on the value of the payment. Staff are also required to undergo anti-phish training, and any real-life attempts at fraud are publicised internally. The Financial Crime policy is also in the process of being reviewed.

External risks

12. Risk: Force Majeure-type events - there are numerous "force majeure"-type incidents which could occur over a short period of time and affect BirdLife's ability to continue day-to-day activities. These include local or global disease outbreaks, failure of electricity supply, closure of buildings or transport networks, fires or floods, war conflict or civil unrest, terrorist attack etc. These incidents are usually difficult to predict and their impact can be significant.

Actions: BirdLife has handled disruptive incidents (e.g. Covid-19) successfully in the past. BirdLife is developing a disaster recovery and business continuity plan which will act as a ready reference for how to manage these different kinds of incident. Therefore,

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BirdLife International Trustees’ Report and Financial Statements 2021

while it is not possible to influence the likelihood of these incidents occurring, we are able to reduce their impact significantly .

Compliance with law and regulation

13. Risk: Breaches of applicable laws and regulations, including those relating to terrorist financing, bribery and corruption, money laundering, data protection and employment.

Actions: BirdLife has developed and published policies and processes to cover a number of different compliance activities and supports these with training and regular communications for staff, and a robust whistleblowing procedure. BirdLife updates its policies and procedures on a 3-year rolling programme and continues to improve its compliance programme. BirdLife has also implemented a due diligence process whereby all donors, project partners and other contractual counterparties are checked through an online screening tool. This reveals adverse publicity, presence on governmental sanctions or denied parties lists, and other significant information.

Governance

14. Risk: A failure to pursue BirdLife’s stated charitable objectives, for example by receiving restricted funding which has no relevance to the conservation of birds.

Action: All projects are reviewed and signed off in accordance with BirdLife’s charitable objectives as stated.

As part of this process the Trustees have reviewed the adequacy of the charity’s current internal controls as part of the risk review. The Trustees continue to refer to the specific guidelines issued by the Charity Commission on internal financial controls. Following the most recent risk review, the Trustees are satisfied with the controls in place and the steps taken to manage risk.

Fixed assets and investments

The movements in tangible fixed assets during the year are set out in note 10 to the financial statements. The land included in tangible fixed assets relates to a conservation island in the Seychelles. Fixed asset investments are disclosed in note 11 to the financial statements.

Summary of investment policy

The Trustees of BirdLife International have delegated investment decisions to the Finance Committee.

The Finance Committee are charged with agreeing a suitable asset allocation strategy for the reserves with the investment manager. They are also charged with recommending to the Trustees primary investment management arrangements, advising on the balance of practical operational considerations versus diversification of management arrangements.

Investment management is delegated to an authorised professional investment manager, Cazenove Capital, regulated by the Financial Conduct Authority. Cazenove were appointed in December 2019 following a competitive tender process.

Investment objectives

term whilst generating an income to support the on-going activities of BirdLife.

The Charity has adopted an ethical investment policy to ensure that its investments do not conflict with its aims. It has adopted a set of principles for direct corporate sector engagement which have a general exclusion for: i) Armaments, ii) Tobacco, iii) Trade in globally threatened flora and/or fauna, iv) Trade in timber from old-growth forests, v) Animal testing for cosmetic or other nonmedical products, vi) Trade in fish from, or at-sea with history of practising IUU (illegal, unregulated or unreported) fishing, vii) Oil & Gas.

The Charity's ethical investment policy is to align with the principles above, in as far as practical. The investment portfolio is structured in a manner to allow for sufficient screening against significant investment in companies engaged in these sectors.

The Finance Committee has responsibility for agreeing strategy and monitoring the investment assets. They are also charged with overseeing and judging the degree of ethical alignment against a balance of financial and practical considerations. Performance of the long-term reserves will be measured against inflation and agreed market indices. The return of the short-term reserves will be monitored against benchmark cash rates. The level of capital volatility will be monitored to ensure the risk profile remains appropriate for the Charity.

In 2013 US$3 million was received from Singapore Airlines to set up a permanent endowment to help fund the Harapan Rainforest Initiative. This was invested in 2014 in a tailored US Dollar based portfolio, and is currently managed by Cazenove, with investment objectives aligned to the initiative.

Investments underpinning BirdLife’s other endowment funds, set up with aligned investment objectives, were pooled into a Sterling-based main portfolio.

As shown in note 11 the value of the combined portfolio has increased from £3.6m in 2020 to £4.1m in 2021.

Subsidiary holding

The Charity has one wholly owned subsidiary, BirdLife Services Limited, which changed its name to BirdLife Limited in May 2018. This has remained dormant since 2001, as disclosed in note 23.

Grants and awards policy

BirdLife works on many and varied conservation projects around the world and makes grants or awards to further the conservation objectives of the organisation. The determination of recipients is case dependent.

The aim of making grants to Partner organisations and other conservation NGOs is to develop the world-wide network of bird conservation organisations and support their conservation work. One of the roles of the BirdLife Secretariat is to help develop the capacity of local and national organisations to carry out conservation work in their own countries. Grants are made

19 www.birdlife.org

8irdLW8 Internotbwal Tntylees. R•port and Flnanclal Statements 2021 frjllowins cY)5t i￿￿fil analysis on the o)n8ervation i￿paCts that such gr￿￿15 will athieve. The grant expendItU￿ is then dosely monitored. approoch delivershi8h Impact and lons-tertncon5ervation lorthe benefit of ttalure and wpEe. During the year and Ihe Tnana8emenl learn have overseen relationthips wlth our key Supplierstoc￿5uIe a txisitiveandeffectiverelationshipisfosleTed through out pr(urement proces For Ihetnajorityofpro8ratNnes,h￿dIngjsSPecifiC￿￿yS0UshtfOr coliaboralive work with identified parts￿ O￿artiSationS. The grantl$ub¢Dnttactin8 arranscmonts then follow approFrvale processe$ derJvith8 from S￿1￿.¢ ￿fider requirement& Enetsy U5a8e The disc105ure of energy usage is a new requirement and therefore we do not have prior year usa8etnfOrD￿tlOn. Year End 31 December 2021 UK Ener8y Use Iklvhl 105M3.1127kWh A%%cKiad 8reenhouse sas e]ni5sions (fonnes C(Y2 equiv (If02ell 21596 ￿2C Intensity ralio enussions perFTE (IE02elFTEI Section 172111 Statement The Trltstées, are direciors for the purFthes of the Companies ACL ts)tthrm that in xcordan￿WithS￿oTr 172 Illof theCompaThl￿ ACL they acl ih a way they consider mosl likely to achieve the PU￿Se5 of the company. ]n makins this asse5smenl the Trustees LX)]Lider the reloyant aclicbns of the btraTd. En8a8emenl with all stskeholders L5 a￿￿ribed throu8houi this annual rew>rt 0.193 Associated gr￿th￿ 8aseThi55ionshave been calculAled usin8 the8reetthousegaseniissSons protocol metl)d. Thelikely ¢ooseqwenw of atty dthi&i¢)nin thejonglemi Bird￿￿e'S 1img.term sustainability istonsidered by theTrllsle sset out in the funds p)sition and reserves FN)licy and 80ing conccm 8é¢ttOn5 on pascs 16-17. The Finance, Risk and audit commit*ee and the manage]nont team review managemtht informaliory budgets, foreeasts, cash flow proieclions and progrtss against budselon a re8ularbasis. Fundraising The charily's fvndrai$ing mojel has bÉen ftKussed on long- 5tandins relationships with inslithtiuns, A0vernm￿l agencie5, corpwation5 and a nutnber of individuals. BirdLife Inlemational has nol engagcd with third partie5 to raiso fund5 and any direct approach lo members of the public foT lunding hasbeen litniloLt exceptingan increase in disital hu￿ra1￿1n8. BirdLife is fe814tered with theFundraisih8 kesul¥ior, andnowmplaints were received in relation to BirdLifrfs ￿t)draising activltSes durlns 2021. The intetests ot the conipany's ernployees r ernployee5 and volunteers make ourcharfily thespetial Pla￿ it is today. Their exFerience5 help inform our w¢)Tk and our wple policies. BirdLife promotés flèxiblo working practices Iv show QUT (OItLttLilment toa healthy wotk-lilebalanceand receive% feedba¢k on eTnployee wellbeing through iryular Surveys aThd slaff8ppraisal& The knard ￿elVeS regular workfvrtsupdales inrespecl of all of the above. AuditoTh Eath of the TrEr￿ns who is a Trusiee at the date when thts rep>rt 1$ approved cnnfirm5 Ihal..

far a5 the Tntslee is Jware. there L5 no relevant audit infvTrnalion of which the clwitable company's auditors ate unawarw. and The Trustee ha$ lakenall Ihc steps helsheoughttr>havetsken as a Trustee to make hirn¥¢lftheTself aware of any relevant audil in(ormation and to ebtablish thai the charitable comp¥nYs auditors are aware ofthat infr>m)ation. confirmation Is glv¢n and should bo interpreted in

CWTdan￿ with the provisions ol s418 of the Companies Act

The impacl oEthertunily lo thank everyonc who has shown their dedieation, cothjnilment and 5UPPOtI 10 B￿dLI￿e. The Tru$tte5' Annual Ileporl and Straleyc Rep)rt therein has b￿n approved by the Board ofT[U51￿5 on I I kplember 2021 •nd si8tted on Iheirbehalfby. The need to foster the companys bu$ines$ relalionshipg with supplier& atstomets and othets tincludin8 erL8a8ethentl (h]r network of Parts￿7p or8anisations is key t() our work wotldwidc. BirdLife is thiven by our ￿lIef that l(KaJ people, working for natutÈ in th•T own places bul connected natiiin•lly and internationally li￿o￿8h our5lobalPaTtner51up, are the key to sustaining all life on this planet. This unique IoLyI-ttr-slobl 20 WAV.blrdllf&ory Martin Birth Treasurer

BirdLife International Trustees’ Report and Financial Statements 2021

Independent Auditor’s Report to the Members of BirdLife International

Opinion

We have audited the consolidated financial statements of BirdLife International (‘the charitable company’) and its subsidiaries (‘the group’) for the year ended 31 December 2021 which comprise the Consolidated Statement of Financial Activities, the Group and Company Balance Sheets, the Consolidated Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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BirdLife International Trustees’ Report and Financial Statements 2021

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 9 , the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

laws and regulations we considered in this context were the Companies Act 2006 and the Charities Act 2011, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were anti-fraud, bribery and corruption legislation and General Data Protection Regulation (GDPR). We also considered compliance with local legislation for the group’s overseas operating segments.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of grant and contract income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Audit Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates and judgements for biases, reviewing regulatory correspondence with the Charity Commission, sample testing of grant and contract income, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The

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BirdLife International Trustees’ Report and Financial Statements 2021

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicola May Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London, UK Date: 26th September 2022

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BirdLife International Trustees’ Report and Financial Statements 2021

Consolidated Statement of Financial Activities (incorporating income and expenditure account) For the year ended 31 December 2021

Unrestricted Restricted Endowment Total Total
funds funds Funds 2021 2020
Notes £ £ £ £ £
Income and endowments from:
Donations and legacies
Partner membership contributions 26 840,989 - - 840,989 956,264
Subscriptions 161,711 - - 161,711 156,125
Other donations and legacies 1,066,352 3,324,962 - 4,391,314 3,548,307
Other trading activities
Event income - 181,048 - 181,048 122,399
Trading activities 15,836 - - 15,836 5,479
Income from investments 4 2,068 83 64,389 66,540 60,490
Income from charitable activities
Partner organisations 26 185,257 1,463,467 - 1,648,724 1,276,975
Governmental institutions 3,026 4,274,499 - 4,277,525 4,162,193
Trusts and foundations 633,482 9,246,074 - 9,879,556 13,613,767
Corporations - 2,825,892 - 2,825,892 2,237,142
Other income 533 23,710 - 24,243 34,895
__ __ __ __ __
Total income 27 2,909,254 21,339,735 64,389 24,313,378 26,174,036
__ __ __ __ __
Resources expended:
Expenditure on raising funds 5 840,390 78,641 25,520 944,551 797,618
Expenditure on charitable activities 5
Preventing Extinctions 126,719 2,416,678 - 2,543,397 1,881,873
Important Bird and Biodiversity 280,995 4,434,695 - 4,715,690 4,318,018
Migratory Birds and Flyways 15,339 2,342,300 - 2,357,639 2,519,190
Marine 174,202 2,376,240 - 2,550,442 2,969,438
Invasive Alien Species 55,996 318,872 - 374,868 374,797
Forests 421,510 4,008,649 - 4,430,159 4,210,921
Climate Change 72,687 524,611 - 597,298 479,742
Local Engagement & Empowerment 112,581 439,913 - 552,494 585,247
Capacity Development 253,791 1,993,357 - 2,247,148 2,150,880
Conservation Science 83,399 1,182,867 - 1,266,266 987,049
Conservation Policy 80,299 2,076,138 - 2,156,437 1,749,879
__ __ __ __ __
Total Resources Expended 5 2,517,908 22,192,961 25,520 24,736,389 23,024,652
Net gains on investments 15 - - 526,334 526,334 164,167
__ __ __ __ __
Net income / (expenditure) before 391,346 (853,226) 565,203 103,323 3,313,551
transfers
Transfers between funds 15 - 62,152 (62,152) - -
__ __ __ __ __
Net movement in funds 391,346 (791,074) 503,051 103,323 3,313,551
Total funds brought forward 15 1,957,566 13,899,007 3,590,636 19,447,209 16,133,658
__ __ __ __ __
Total funds carried forward 2,348,912 13,107,933 4,093,687 19,550,532 19,447,209
__ __ __ __ __

The income and expenditure account includes only the unrestricted and restricted funds.

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BirdLif• Iniematlonal Trus1888' ReF￿ and Thnancial Stat¢m•n¢$ 2021 Balance Sheets As at 31 December 2021 Company re8i5tration number: 2985746 Group 2021 Company 20 Notes Fiyed as¥¢ts Tansible a5SL Investment5 io 1,281,685 4,996,m 820,482 4071,856 1,281,68 4,998.775 820.482 4.071,858 li 6.280,458 4,892J38 6,￿),460 4.892J40 Current assets Debtors 12 4,￿2,814 10,9)9.96 5,312,981 11.432.460 4,gJ2,997 10,999,775 5.313,164 11,432,275 Cash at bank and in hand 15,9)2.774 16.745,441 IS,￿1772 I6,745,￿9 Creditors: Amounts fallins due withinone year 13 11632,7(N)I {1190.5691 12.6317(M)} Ill￿,569) Netaurent assels 13.270.074 1{554,872 13,270,072 14554,870 Net a55ets 19550.532 19.447.209 19550,532 19,447,209 Fund8 Income Funds Restiicted funds 16 13.107,933 2J48,912 I3￿9),￿7 1,957,566 13,107.933 2J48,912 1394,(X17 1,957,566 Unrestricted fuThds 15.456,845 15,856,573 15,456,845 15.856.573 Endowment funds Permanent endowment5 15 4,093,687 3,59),636 4,093,687 3.55Y),636 4,093,687 3.5￿),630 4,iW3,687 3.59),636 19,550,532 19,447,209 19.550,532 19.447,2(Y4 The surpluslldeficitl for the linanaal year dealt with in the linanoal statements ol the parent charitable company was £103,32312020.. £3,313551I. The finaneial statements on pases 24 to 52 were approved by the Trust@￿ on I I Setr2(Q2 and were signed on their behalf by-. Martin Birch Treasurer The accotnpanyins note5 form an integral part of these financial statements. .￿rdI1￿.

BirdLife International Trustees’ Report and Financial Statements 2021 Consolidated Cash Flow Statement

For the year ended 31 December 2021

Notes
Net cash provided by operating activities
20
Cash flows from investing activities
Purchase of tangible fixed assets
10
Purchase of investments
11
Proceeds of realisation of investments
11
Net cash movement on investments
11
Net cash used by investing activities
(Decrease)/ Increase in cash
21
Cash and cash equivalents at the beginning of the reporting period
21
Cash and cash equivalents at the end of the reporting period
21		 2021
£
311,614
____
(501,955)
(1,470,253)
1,104,512
123,582
____
(744,114)
____
(432,500)
____
11,432,460
____
10,999,960
____		 2020
£
763,695
____
(474,724)
(4,023,054)
3,894,043
(152,900)
____
(756,635)
____
7,060
____
11,425,400
____
11,432,460
____

All activities in both years arise from continuing operations. There were no recognised gains or losses other than those shown in the statements above. The accompanying notes form an integral part of these financial statements.

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BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

1 Charity information

BirdLife International is a company limited by guarantee (company number 2985746) and a UK registered charity (charity number 1042125), which is incorporated and domiciled in the UK. The address of the registered office is The David Attenborough Building, Pembroke Street, Cambridge, CB2 3QZ, United Kingdom.

2 Going concern

The Trustees have assessed BirdLife’s ability to continue as a going concern. The Trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements including a review of updated forecasts to the end of 2023 and a consideration of key risks, including COVID-19, that could negatively affect the charity.

Despite the COVID-19 pandemic, 2021 has been another good year with the unrestricted reserves being rebuilt towards their agreed target level. BirdLife’s core unrestricted reserves are funded from a combination of fundraising income and programme grants, a portion of which is allocated to funding the charity’s running costs.

BirdLife continues to benefit from continued good relationships with key funders, good overall cash flow and proven ability to secure new funding. Planning processes, including financial projections, take into consideration the current economic climate (including the COVID-19 pandemic) and its potential impact on the various sources of income and planned expenditure, with associated mitigation plans.

The COVID-19 pandemic has not had a significant impact on the organisation’s operations, with most areas of the business functioning as normal but with staff working from home. However, the Directors are aware that if the current situation becomes prolonged then this may change. In particular, it may affect the amount of restricted funding available for conservation work in 2022 and going forward. Management are constantly reviewing the situation in order to mitigate any adverse risk and have undertaken scenario planning to assess the potential financial impact of COVID-19 on BirdLife. Mitigating actions include reductions in expenditure, together with the use of reserves.

The Trustees are monitoring the current financial position of the organisation very closely while reserves are below policy levels, and in light of the current climate in relation to the ongoing COVID-19 pandemic. For the period of review to 31 December 2023, cash holdings are sufficient to ensure adequate cash flow for the foreseeable future. The finances will continue to be reviewed for the medium and long term projections, and plans will be adjusted as necessary to ensure the organisation remains a going concern. The organisation will continue to be disciplined in managing costs. This along with an increased focus on unrestricted income fundraising will ensure the long-term financial health of the organisation and its ability to replenish reserves to policy levels over the next few years.

The Trustees therefore have a reasonable expectation that the organisation has sufficient resources to continue in operational existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of BirdLife International to continue as a going concern.

3 Accounting policies

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The principal accounting policies adopted in the preparation of the Financial Statements are as follows:

a) Basis of accounting

The Financial Statements are prepared under the historical cost convention with the exception of investments, which are included at market value.

b) Consolidation

The Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, and the Consolidated Cash Flow statement include the Financial Statements of the company, its subsidiary (BirdLife Limited, company number 3387515) and its branches as described in note 24 for the year ended 31 December 2021. Intragroup transactions are eliminated fully on consolidation. In accordance with the exemption provided by section 408 of the Companies Act 2006, the charity has not presented its own Consolidated Statement of Financial Activities.

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BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

3 Accounting policies (continued)

c) Unrestricted funds

Unrestricted funds are general funds that are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

d) Restricted funds

Restricted funds are those where a use has been specified by the donor and include grants from statutory bodies. Deficits within restricted project funds occur when income is not entitled to be recognised in the current financial period and is carried forward to the next period. Where further funding is not anticipated, a transfer is made from unrestricted funds to cover the deficit.

e) Endowment funds

Endowment funds represent assets retained for the benefit of the charity as a capital fund. Details of the nature and purpose of each endowment fund is set out in note 15. The expendable endowment fund represents a fund from which capital and interest can be drawn down for unrestricted use.

f) Incoming resources

Income is accounted for when the charity has entitlement, the receipt is probable, and the amount can be measured.

Incoming resources are deferred only when the donor has imposed preconditions on the expenditure of resources. Income from government and other grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

g) Legacy income

Legacy income is recognised in the Consolidated Statement of Financial Activities when the charity has entitlement to the income, the receipt is considered probable and amounts receivable can be measured with sufficient reliability. Income from pecuniary interests is recognised when probate has been granted and we have been advised of the amount stipulated in the will. Income from residuary interests is recognised when probate has been granted and a reliable estimate of the amount receivable can be made.

h) Resources expended and cost allocation

Expenditure, inclusive of an element of non-reclaimable VAT, is charged on an accruals basis.

Resources expended are disclosed under the following headings: cost of generating funds, charitable expenditure and governance costs. Charitable expenditure is further analysed, based on the judgement of BirdLife International management into:

• Preventing Extinctions • Invasive Alien Species • Capacity Development
• Important Bird and • Forests • Conservation Science
Biodiversity Areas (IBAs) • Climate Change • Conservation Policy
• Migratory Birds and Flyways • Local Engagement &
• Marine Empowerment

These categories follow the categories of policy and review of BirdLife International activities as set out and discussed within the Trustees’ Report. Support activities include day-to-day operational management and have been allocated across the above categories following guidance provided in the Charity SORP (FRS 102); that is, they have been allocated between the Charitable Expenditure headings. This has been done on the basis of percentage of direct costs charged to these headings. The cost allocation includes an element of judgement and BirdLife International has had to consider the cost benefit of detailed calculations and record keeping. Governance costs include those activities relating to the governance and strategic management of the charity.

Grants and awards made in furtherance of BirdLife’s charitable objectives are accrued when terms have been agreed with the beneficiary. Grants and awards where the beneficiary has not been informed or has to meet certain conditions before the release of funds, are not accrued, but noted as financial commitments.

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BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

3 Accounting policies (continued)

i) Employee information

Staff employed in the day-to-day operational running of the charity (which includes financial and support staff who are involved in project activities) are classified within the charitable activities, generating funds or support activities functions as indicated in note 8. The management and administration function includes only the role of, and support to, the Chief Executive.

j) Pension costs

The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the schemes. Under the Ecuadorian Labor code, employers are required to pay a pension to employees upon reaching 25 years of service. Under FRS 102 the pension is considered to be a defined benefit scheme. As any provision required under FRS 102 is not material, no liability has been recognised in the financial statements.

k) Operating leases

Costs in respect of operating leases are charged on a straight-line basis over the lease term.

l) Foreign currencies

Assets and liabilities denominated in foreign currencies are retranslated at the rates of exchange ruling at the balance sheet date. Profits and losses arising on retranslation are taken to the Consolidated Statement of Financial Activities. Transactions in the period are translated at the rate of exchange ruling at the time of the transaction.

m) Tangible fixed assets and depreciation

Fixed assets purchased for on-going use are capitalised, where cost exceeds £500 and disclosed at cost less depreciation. Depreciation is charged at a rate calculated to write off the cost of the asset (less residual value) over its expected economic life and is classified as support activities expenditure. Depreciation is written off on a straight-line basis at the following rates per annum:

Improvements to leasehold property are written off over the length of the lease, based on the earliest determinable date of the lease.

Equipment purchased using restricted funds are not capitalised but charged in full to “Resources expended” when purchased. This is because the expected useful life is significantly reduced in such programmes and is often less than one year for the majority of these assets. Where equipment is purchased with restricted funds, it is common that the equipment reverts to the funder on completion of the project.

n) Investments

Investments are stated at market value at the balance sheet date. The Consolidated Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals throughout the year.

o) Financial activities of the holding company

There is no difference between the net movement in funds for the company and the group. Therefore, the directors have taken advantage of the exemptions available and not disclosed a separate statement of financial activities or income and expenditure account for the company.

p) Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the present value of future cash flows (amortised cost). Financial assets held at amortised cost comprise cash at bank and in hand, short term cash deposits and the group’s debtors excluding prepayments. Financial liabilities held at amortised cost comprise the group’s short- and long-term creditors excluding deferred income and taxation payable. No discounting has been applied to these financial instruments on the basis that the periods over which amounts will be settled are such that any discounting would be immaterial.

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BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

3 Accounting policies (continued)

Investments, including bonds and cash held as part of the investment portfolio, are held at fair value at the Balance Sheet date, with gains and losses being recognised within income and expenditure. Investments in subsidiary undertakings are held at cost less impairment.

q) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

r) Critical judgements and estimations

In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates, and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

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BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

4 Investment income

Income from fixed asset investments
Income from other restricted fund bank accounts
Interest from unrestricted fund bank accounts
This can be analysed as follows:
Harapan Fund
Other endowment funds
Other restricted funds
Unrestricted funds		 2021
£
64,389
83
2,068
____
66,540
____
2021
£
56,303
8,086
83
2,068
____
66,540
____		 2020
£
50,288
1,342
8,860
____
60,490
____
2020
£
43,760
6,528
1,342
8,860
____
60,490
____

The investment portfolio is predominantly held in European, North American, United Kingdom and Socially Responsible investment trusts (see note 11).

5 Analysis of total resources expended

Expenditure on raising funds
Expenditure on charitable activities
Preventing Extinctions
Important Bird and Biodiversity Areas

Migratory Birds and Flyways

Marine

Invasive Alien Species

Forests

Climate Change

Local Engagement & Empowerment
Capacity Development

Conservation Science
Conservation Policy

Total resources expended		 Direct
Costs
£
713,403
1,136,129
2,379,449
1,066,188
1,379,684
222,186
1,519,310
402,365
186,747
1,200,849
872,666
921,036
____
12,000,012
____		 Grant
Costs
£
62,152
1,010,516
1,617,529
922,230
772,961
77,331
2,243,668
86,615
264,069
693,454
186,133
895,998
____
8,832,656
____		 Support Governance
Costs
Costs
£
£
145,761
23,235
373,517
23,235
695,477
23,235
345,986
23,235
374,562
23,235
52,116
23,235
643,946
23,235
85,083
23,235
78,443
23,235
329,610
23,235
184,232
23,235
316,163
23,240
_
_
3,624,896
278,825
____
____*		 2021
Total
£
944,551
2,543,397
4,715,690
2,357,639
2,550,442
374,868
4,430,159
597,298
552,494
2,247,148
1,266,266
2,156,437
____
24,736,389
____		 2020
Total
£
797,618
1,881,873
4,318,018
2,519,190
2,969,438
374,797
4,210,921
479,742
585,247
2,150,880
987,049
1,749,879
____
23,024,652
____

Programme areas are highly diverse, and most projects overlap the different programme areas.

*Governance costs are allocated evenly to each activity and includes elements of direct and support costs.

31

BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

Analysis of expenditure by cost type

Staff costs
Support grants
Travel & conferences
Professional services
Office accommodation
Equipment & supplies
Communications
Event costs
Audit
Foreign exchange (gain) / loss
Other costs
Total		 Direct
Costs
£
7,702,607
8,832,656
436,450
3,039,513
119,341
151,008
275,208
26,664
19,482
229,741
-
___
20,832,670
___		 Regional
Support
£
563,157
2,210
7,584
427,083
226,422
2,027
52,862
1,237
21,249
46,130
5,280
___
1,355,241
___		 Global
Governance
Support
Costs
£
£
1,126,133
266,416
-
-
-
4,571
441,311
3,857
291,005
-
14,456
-
69,466
3,981
-
-
31,800
-
(10,703)
-
306,185
-
___
___
2,269,653
278,825
___
___		 Total
2021
£
9,658,313
8,834,866
448,605
3,911,764
636,768
167,491
401,517
27,901
72,531
265,168
311,465
___
24,736,389
___		 Total
2020
£
9,254,484
8,619,797
423,189
2,854,423
697,283
189,534
354,184
866
83,523
71,682
475,687
___
23,024,652
___

Support Costs are included in the expenditure reported in the Consolidated Statement of Financial Activities and have been allocated between the Charitable Expenditure headings on the basis of percentage of direct costs charged to these headings. The cost allocation includes an element of judgement and BirdLife International has had to consider the cost benefit of detailed calculations and record keeping. Regional support costs relate to Secretariat office bases outside the UK. Global support costs relate to the UK headquarters.

6 Net incoming resources

The net incoming resources to funds is stated after charging:

Net incoming resources
The net incoming resources to funds is stated after charging:
2021 2020
£ £
Auditors’ remuneration:
UK charity audit 38,850 45,250
Over accrued in prior year (7,050) -
Grant funder audits 19,482 19,290
International offices* 21,249 18,983
Depreciation of tangible fixed assets 40,076 40,515

*Paid to firms other than Crowe U.K. LLP

7 Trustees' remuneration and related party transactions

The trustees received £Nil remuneration (2020: £Nil) except for the reimbursement of certain travel and subsistence costs to attend Board meetings and committee meetings. The total amount reimbursed was £Nil to trustees (2020: £4,298 to 7 trustees).

In total trustees made donations of £18,574 during the year (2020: £15,092).

32

BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

8 Employee information

The average monthly number of persons employed by the group during the year was:

Analysed by primary function
Charitable activities
Generating funds
Support activities
Management and administration of charity
Analysed by geographical region
Africa
Americas
Asia
Europe
Japan
Middle East
Pacific
The costs for employing staff were:
Wages and salaries
Social security costs
Pension costs (see note 18)		 2021
Number
189
20
35
3
___
247
____
2021
Number
40
8
37
133
10
9
10
____
247
____
2021
£
8,100,799
763,994
642,681
____
9,507,474
____		 2020
Number
200
17
33
3
___
253
____
2020
Number
41
11
45
129
11
9
7
____
253
____
2020
£
7,931,161
703,474
619,849
____
9,254,484
____

The number of employees who received aggregate emoluments within the following ranges were:

33

BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

8 Employee information (continued)

£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
£110,000 to £119,999
£120,000 to £129,999
£130,000 to £139,999
£140,000 to £149,999
£150,000 and over		 2021
Number
5
4
3
0
1
1
0
1
-
1
____
16
____		 2020
Number
6
-
3
1
-
1
1
-
-
1
____
13
____

16 employees earning more than £60,000 were members of the defined contribution pension scheme; employer’s contributions payable during the year in respect to these 16 employees amounted to £113,719 (2020: 13 employees £86,798).

Key management personnel as defined by the Trustees are the Chief Executive and the management team. The total cost of key management personnel during the year was £1,390,836 for 16 employees (2020: 13 employees £1,169,567).

Termination payments amounting to £Nil (2020: £63,323) were made during the period.

34

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

9 Grants and awards

Grants and awards to the value of £8,834,866 (2020: £8,619,797) were given to other organisations during the year, for work directly supporting BirdLife’s charitable activities. Individual organisations are disclosed where total grants paid are over £100,000 in either year.

2021 2020
£ £
SAVE Brasil* 368,682 308,492
Royal Society for the Protection of Birds (RSPB)* 259,289 816,725
Burung Indonesia* 537,144 188,215
Aves Argentinas (AOP)* 220,833 311,854
University of East Anglia (UEA) 321,476 133,873
Malaysian Nature Society (MNS)* 139,104 18,651
Royal Society for the Conservation of Nature (RSCN)* 126,534 104,731
Hellenic Ornithological Society (HOS)* 111,029 238,588
The Society for the Conservation of Nature in Liberia (SPNL)* 115,282 111,313
Asity Madagascar* 153,168 177,625
Stichting the Vulture Conservation Foundation (VCF) - 145,537
Nature Conservation Egypt (NCE)* 175,118 31,485
Guyra Paraguay (GP)* 313,238 296,276
Oikos 168,430 -
BirdLife Cyprus* 89,400 131,438
Lega Italiana Protezione Uccelli (LIPU)* 165,549 118,094
WWF-UK 63,052 433,474
Wildlife Conservation Society (WCS) 214,187 419,747
Viet Nature Conservation Centre 18,197 326,860
Society for the Conservation of Nature in Liberia (SCNL)* 214,292
 244,205
Conservation Society of Sierra Leone (CSSL)* 265,513 203,761
Biosfera 1 – Associação Para a Defesa do Meio Ambiente* 139,643 198,529
Sociedad Española de Ornitologia (SEO)* 149,230 169,512
Society for Nature Conservation (SABUKO)* 86,072 132,196
Association BIOM* 50,637 120,443
Associação Projecto Vitó 83,116 104,974
Gola Rainforest Conservation LG (GRC) 95,965
 101,343
Birdlife South Africa (BLSA)* 188,002 92,132
Birds Canada* 151,549 -
Naturschutzbund Deutschland e.V (NABU)* 125,299 -
Ligue pour la Protection des Oiseaux (LPO)* 120,529 67,374
Haribon Foundation* 111,762 443
Other Institutions 3,355,801 2,697,177
Other Individuals 137,746 174,732
____ ____
8,834,866 8,619,797
A full list of grants and awards is available at BirdLife’s registered office. ____ ____

*Grants and Awards paid to BirdLife Partners

35

BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

10 Tangible fixed assets – group and company

Cost
At 1 January 2021
Additions
Disposals

At 31 December 2021

Depreciation
At 1 January 2021
Disposals
Charge

At 31 December 2021

Net book value
At 31 December 2021
At 31 December 2020		 Land
Equipment
£
£
283,453
211,171
-
27,283
-
(1,207)
____
____

283,453
237,247
____
____

-
105,105
-
(880)
-
34,155
____
____

-
138,380
____
____

283,453
98,867
____
____
283,453
106,066
____
____		 ERP and
Website
£
430,963
474,672
-
____

905,635
____

-
-
6,270
____

6,270
____

899,365
____
430,963
____		 Total
£
925,587
501,955
(1,207)
____
1,426,335
____
105,105
(880)
40,425
____
144,650
____
1,281,685
____
820,482
____

Cousin Island, is a BirdLife owned, nature reserve in the Seychelles. This granitic island and surrounding sea area was made a nature reserve when it was bought in 1968 by the International Council for Bird Preservation (now BirdLife International) in order to protect the last tiny population of a near extinct endemic bird species, the Seychelles warbler (Acrocephalus seychellensis). The entire island, including the 400 metres of water surrounding the island, was also declared a ‘Special Reserve’ by the Seychelles Government in 1975. The island has been managed by Nature Seychelles, the BirdLife Partner in Seychelles, since 1998.

36

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

11 Investments

1 Investments
Market value at 1 January
Additions at cost
Disposals proceeds
Investment income
Management charges
Movement in cash
Net gains / (losses) arising on revaluations during year
Market value at 31 December: Group
Add: Shares in subsidiary undertaking
Total market value at 31 December: Company
Analysis of investments:
Investments managed from UK
Investments managed from Japan		 Groupand company

2021
£
4,071,856
1,470,253
(1,104,512)
64,389
(25,520)
(123,582)
645,890
____
4,998,773
2
____
4,998,775
____
4,355,146
643,627
____
4,998,773
____		 2020
£
3,588,513
4,023,054
(3,894,043)
50,288
(13,024)
152,900
164,167
____
4,071,856
2
____
4,071,858
____
3,789,946
281,910
____
4,071,856
____
Shares in group undertaking
Other investments		 Group Group Company Company
2021
£
-
4,998,773
____
4,998,773
____		 2020
£
-
4,071,856
____
4,071,856
____



2021
£
2
4,998,773
____
4,998,775
____		 2020
£
2
4,071,856
____
4,071,858
____

The shares in the group undertaking are the holding in the 100% owned subsidiary BirdLife Limited and are included at cost. Further information is in note 23.

37

BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

11 Investments (continued)

Other investments consist of the investment portfolio which is invested as follows:

Main Portfolio: GBP denominated
- Equities
- Bonds
- Alternatives
- Cash
Harapan Endowment: USD denominated
- Equities
- Bonds
- Alternatives
- Cash
Japanese Portfolio: YEN denominated
- Equities
Total		 2021 2020
£
371,365
58,622
52,194
28,018
510,199
2,582,259
614,311
472,807
175,570
3,844,947
643,627
643,627
4,998,773		 %
72.8
11.5
10.2
5.5
100
67.2
16.0
12.3
4.5
100
100
100		 £
313,348
60,076
51,632
19,349
444,405
2,111,033
465,388
461,297
307,823
3,345,541
281,910
281,910
4,071,856		 %
70.5
13.5
11.6
4.4
100
63.1
13.9
13.8
9.2
100
100
100

12 Debtors

2 Debtors
Amounts owed by group undertaking
Amounts due from funders
Other debtors
Prepayments
Other taxation & social security		 Group Company
2021
£
-
4,272,468
375,820
223,348
31,178
____
4,902,814
____		 2020
£
-
4,907,537
132,690
157,521
115,233
____
5,312,981
____






2021
£
183
4,272,468
375,820
223,348
31,178
____
4,902,997
____		 2020
£
183
4,907,537
132,690
157,521
115,233
____
5,313,164
____

Amounts due from funders:

Much of BirdLife’s work is funded through project or programme funding under various types of grants or other agreements. The above relates to balances which are recoverable under funding agreements.

38

BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

13 Creditors: amounts falling due within one year – group and company

Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income is analysed as follows:
Balance at 1 January
Amount released to incoming resources
Amount deferred in the year
Balance at 31 December
14 Financial instruments
Financial assets measured at amortised cost
Financial liabilities measured at amortised cost
Financial assets at fair value		 _
 2021
£
259,301
100,478
265,754
1,783,401
223,765
____
2,632,700
____
2021
£
4,886
(4,886)
223,765
___
223,765
___
2021
£
4,272,468
259,301
4,998,773		 2020
£
284,360
111,366
182,677
1,607,280
4,886
____
2,190,569
____
2020
£
387
(387)
4,886
____
4,886
____
2020
£
4,907,537
284,360
4,071,856
_

39

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

15 Capital funds – group and company

Balance at
1 January
2021
£
Permanent endowment funds:
Harapan Fund
3,162,735
Sundry Funds
427,901
___
Total
3,590,636
___
Net gains and transfers are represented above by:
Transfer to restricted income funds
Gain on revaluation of investments
Total		 Incoming
resources
£
56,303
8,086
___
64,389
___		 Gains/(losses)
Balance at
Resources
and
31 December
expended
transfers
2021
£
£
£
(21,198)
402,153
3,599,993
(4,322)
62,029
493,694
___
___
___
(25,520)
464,182
4,093,687
___
___
___
£
(62,152)
526,334
____
464,182
____

Harapan Fund – A permanent endowment fund, from which a sustainable return can be drawn down for use on the Harapan Rainforest Initiative.

Sundry funds include:

The Helmut Sick and Sumatra permanent endowment funds work on the basis of total return policies as agreed at the establishment of each fund. All investment income and capital value changes aggregate in the funds, and the maximum permitted drawdown is 5% of a rolling 5-year average fund value.

40

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

15 Capital funds – group and company (continued)

Total return disclosure for investment of permanent endowments 2021


Harapan Fund
Trust for
investment
Unapplied
Total Return
Total
Endowment
Harapan Fund
Trust for
investment
Unapplied
Total Return
Total
Endowment		 Helmut Sick Fund
Trust for
investment
Unapplied
Total Return
Total
Endowment		 Helmut Sick Fund
Trust for
investment
Unapplied
Total Return
Total
Endowment		 Sumatra Fund
Trust for
investment
Unapplied
Total Return
Total
Endowment
£
£
£		 £
£
£		 £
£
£
At beginning of the reporting period: 2,194,747
-
2,194,747		 32,036
-
32,036
Gift component of the permanent endowment 174,551
-
174,551
Unapplied total return -
967,988
967,988		 -
143,248
143,248		 -
78,067
78,067
Total 2,194,747
967,988
3,162,735		 32,036
143,248
175,284		 174,551
78,067
252,618
Movements in the reporting period:
Exchange gains/losses 55,816
-
55,816		 (1,756)
-
(1,756)		 13,061
-
13,061

Investment return: dividends & interest		 -
56,303
56,303		 -
3,307
3,307		 -
4,779
4,779
Investment return: realised & unrealised gains & (losses) -
408,489
408,489		 -
27,126
27,126		 -
23,598
23,598

Less: Investment management costs		 -
(21,198)
(21,198)		 -
(1,768)
(1,768)		 -
(2,554)
(2,554)
Total 55,816
443,594
499,410		 (1,756)
28,665
26,909		 13,061
25,823
38,884
Unapplied total return allocated to income -
(62,152)
(62,152)		 -
-
-		 -
-
-
Net movements in reporting period -
(62,152)
(62,152)
2,250,563
-
2,250,563		 -
-
-
30,280
-
30,280		 -
-
-
At end of the reporting period:
Gift component of the permanent endowment 187,612
-
187,612
Unapplied total return -
1,349,430
1,349,430		 -
171,913
171,913		 -
103,890
103,890
Total 2,250,563
1,349,430
3,599,993		 30,280
171,913
202,193		 187,612
103,890
291,502

41

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

15 Capital funds – group and company (continued)

Total return disclosure for investment of permanent endowments 2020

Harapan Fund
Trust for
investment
Unapplied
Total
Return
Total
Endowment
£
£
£		 Harapan Fund
Trust for
investment
Unapplied
Total
Return
Total
Endowment
£
£
£		 Helmut Sick Fund
Trust for
investment
Unapplied
Total
Return
Total
Endowment
£
£
£		 Helmut Sick Fund
Trust for
investment
Unapplied
Total
Return
Total
Endowment
£
£
£		 Sumatra Fund
Trust for
investment
Unapplied Total
Return
Total
Endowment
£
£
£
At beginning of the reporting period: 2,264,664
-
2,264,664		 30,326
-
30,326
Gift component of the permanent endowment 165,694
-
165,694
Unapplied total return -
774,977
774,977		 -
138,638
138,638		 -
77,791
77,791
Total 2,264,664
774,977
3,039,641
(69,916)
-
(69,916)
-
43,760
43,760
-
223,322
223,322		 30,326
138,638
168,964
1,710
-
1,710
2,670
2,670
-
4,401
4,401		 165,694
77,791
243,485
Movements in the reporting period:
Exchange gains/losses 8,857
-
8,857
Investment return: dividends & interest -
3,858
3,858
Investment return: realised & unrealised gains & (losses) -
6,360
6,360
Less: Investment management costs -
(11,190)
(11,190)		 -
(750)
(750)		 -
(1,084)
(1,084)
Total (69,916)
255,892
185,976		 1,710
6,321
8,031		 8,857
9,134
17,991
Unapplied total return allocated to income -
(62,885)
(62,885)		 -
-
-		 -
-
-
Net movements in reporting period -
(62,885)
(62,885)
2,194,747
-
2,194,747
-
967,988
967,988		 -
-
-
32,036
-
32,036
-
143,248
143,248		 -
-
-
At end of the reporting period:
Gift component of the permanent endowment 174,551
-
174,551
Unapplied total return -
78,067
78,067
Total 2,194,747
967,988
3,162,735		 32,036
143,248
175,284		 174,551
78,067
252,618

42

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

16 Restricted income funds – group and company

The income funds of the charity can be analysed as follows:

Global and Multi-Regional Programmes
Preventing Extinctions
Important Bird and Biodiversity Areas
Forests
Marine
Migratory Birds and Flyways
Conservation Science
Climate Change
Capacity Development
Fundraising
Global and Multi-Regional Programmes - Other
Africa
Preventing Extinctions
Important Bird and Biodiversity Areas
Forests
Marine
Migratory Birds and Flyways
Capacity Development
Africa – Other
Americas
Important Bird and Biodiversity Areas
Migratory Birds and Flyways
Local Engagement & Empowerment
Americas - Other
Asia
Preventing Extinctions
Migratory Birds and Flyways
Asia – Other
Japan
Preventing Extinctions
Forests
Conservation Science
Japan - Other
Europe & Central Asia
Preventing Extinctions
Important Bird and Biodiversity Areas
Marine
Conservation Policy
Europe & Central Asia - Other
Middle East
Migratory Birds and Flyways
Middle East - Other
Pacific
Important Bird and Biodiversity Areas
Invasive Alien Species
Pacific – Other
BirdLife total		 Balance at
01-Jan 2021
£

1,214,519

1,610,464
1,761,381
778,450
242,092
341,181
274,365
542,105
114,616
104,178
6,983,351

312,261
123,397
527,698
265,986
-
108,085
43,527
1,380,954
466,741
315,274
-
6,408
788,423
253,348
35,140
343,147
631,635
60,416
326,569
1,043,166
115,442
1,545,593
188,044
469,745
236,722
909,615
113,417
1,917,543
110,252
30,548
140,800
116,982
350,538
43,188
510,708
13,899,007		 Incoming
resources
£
772,599
2,518,714
1,790,434
868,190
655,152
500,207
574,497
1,327,287
352,381
441,427
9,800,888
547,275
333,577
1,648,013
1,117,509
579,545
245,447
117,301
4,588,667
383,165
667,665
139,934
364,965
1,555,729
193,262
627,050
406,669
1,226,981
142,581
58,868
674,045
211,026
1,086,520
38,030
330,803
385,716
958,604
179,278
1,892,431
367,871
164,709
532,580
301,800
257,722
96,417
655,939
21,339,735		 Expenditure,
gains/(losses)
and transfers
£
(1,287,100)
(2,255,337)
(1,907,336)
(562,729)
(672,132)
(738,662)
(541,715)
(1,527,746)
(26,655)
(503,989)
(10,023,401)
(513,911)
(402,253)
(1,552,370)
(1,268,650)
(126,488)
(350,251)
(113,420)
(4,327,343)
(641,057)
(684,007)
(130,317)
(284,399)
(1,739,780)
(215,094)
(188,401)
(526,526)
(930,021)
(98,845)
(162,738)
(389,359)
(231,908)
(882,850)
(124,164)
(777,217)
(461,349)
(1,528,143)
(152,213)
(3,043,086)
(416,260)
(164,988)
(581,248)
(277,566)
(229,780)
(95,734)
(603,080)
(22,130,809)		 Balance at
31-Dec 2021
£
700,018
1,873,841
1,644,479
1,083,911
225,112
102,726
307,147
341,646
440,342
41,616
6,760,838
345,625
54,721
623,341
114,845
453,057
3,281
47,408
1,642,278
208,849
298,932
9,617
86,974
604,372
231,516
473,789
223,290
928,595
104,152
222,699
1,327,852
94,560
1,749,263
101,910
23,331
161,089
340,076
140,482
766,888
61,863
30,269
92,132
141,216
378,480
43,871
563,567
13,107,933

Where it is judged that the terms of the grants have been sufficiently fulfilled to establish the entitlement to funding, income is accrued, and any balance included under Amounts due from funders in note 12.

Included in the expenditure column are transfers, these relate to unrestricted staff time and overheads being charged to restricted funds.

43

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

17 Analysis of net assets between funds

Tangible
Net current
fixed assets
Investments
assets
£
£
£
Endowment funds
Helmut Sick Fund
-
202,192
-
Sumatra Fund
-
291,502
-
Harapan Fund
-
3,599,993
-
Restricted funds
-
-
13,107,933
Unrestricted funds
1,281,685
905,086
162,141
___
___
___
1,281,685
4,998,773
13,270,074
___
___
___		 2021
Tangible
Net current
Total
fixed assets
Investments
assets
£
£
£
£
202,192
-
175,284
-
291,502
-
252,618
-
3,599,993
-
3,162,735
-
13,107,933
-
-
13,899,007
2,348,912
820,482
481,219
655,865
___
___
___
___
19,550,532
820,482
4,071,856
14,554,872
___
___
___
___		 2020
Total
£
175,284
252,618
3,162,735
13,899,007
1,957,566
___
19,447,210
___

The analysis of net assets between funds for the company would be exactly the same as above, except for;

44

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

18 Pension obligations

The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £642,681 (2020: £619,849). Pension contributions payable to the funds at the year-end were £Nil (2020: £Nil).

19 Indemnity insurance

An indemnity insurance premium amounting to £1,840 (2020: £2,777) was paid for the year. The insurance indemnifies:

20 Reconciliation of changes in resources to net cash flow from operating activities

Net income / (expenditure) for the reporting period (as per the Consolidated
Statement of Financial Activities)
Adjustments for:
Depreciation on tangible fixed assets
Losses on disposal of tangible fixed assets
Decrease/(Increase) in debtors
Increase/(Decrease) in creditors
Gain on investments
Net cash inflow/(outflow) from operating activities		 2021
£
103,323
40,425
327
410,167
442,131
(684,759)
____
311,614
____		 2020
£
3,313,551
40,515
21
(1,985,916)
(403,045)
(201,431)
____
763,695
____

21 Analysis of net funds and reconciliation of net cash flow to movement in net funds

Group
Net funds, being cash at bank and in hand, at 1 January
(Decrease)/Increase in cash in the year
Net funds, being cash at bank and in hand, at 31 December		 2021
£
11,432,460
(432,500)
____
10,999,960
____		 2020
£
11,425,400
7,060
____
11,432,460
____

22 Operating lease commitments

BirdLife International has commitments under non-cancellable operating leases for land and buildings as follows:

2021 2020
£ £
Commitments expiring within one year 286,026 333,527
Commitments expiring in 2 – 5 years 499,333 815,237
Commitments expiring after 5 years - -

Of the above commitments £461,560 (2020: £576,950) relates to the lease of the Head Office premises in Cambridge (UK) due to expire within 5 years.

45

BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

23 Trading subsidiary

The Secretariat to the BirdLife International Partnership (BirdLife International, the UK registered Charity and Company) operates across all continents. In order to do this, it has branches which are controlled and managed by BirdLife International. In certain countries, where it has been necessary, branches of the Secretariat have been set up and locally registered. These branches, as with all other Secretariat branches are not treated as separate from the main charity for the purposes of these financial statements. The results contributing to the results of BirdLife International are summarised in note 24. These are all fully integrated into the main charity financial statements.

The charity also has one wholly owned subsidiary which is registered in England and Wales. BirdLife Services Limited formerly acted as the trading subsidiary of BirdLife International, and last traded in 2001. The entity continued to be dormant in the year ended 31 December 2021, but changed its name on 11 May 2018 to BirdLife Limited. The net assets of BirdLife Limited at the year-end were £2.

24 BirdLife International branches

Stichting BirdLife Europe is a registered entity in the Netherlands. It comprises activities of the Secretariat’s European and Central Asia Division, which primarily operates from an office in Belgium. It is controlled by the board of Stichting BirdLife Europe who are employees of BirdLife International.

Ippan Shadan Houjin BirdLife International Tokyo is an association registered in Japan. It is controlled by a Board comprising staff of BirdLife International. Senior staff are employed by BirdLife International.

BirdLife International (Asia) Limited is a registered company limited by guarantee and a charity in Singapore. The majority of the Board are staff of BirdLife International.

BirdLife International is a registered entity in Kenya. BirdLife International (UK) is a member of the board along with various African BirdLife Partners.

Entity Income (£’000) Net Assets/(Liabilities) (£’000)
Stichting BirdLife Europe 3,249 183
Ippan Shadan Houjin BirdLife International Tokyo 1,068 1,749
BirdLife International (Asia) Limited 1,025 (1,588)
BirdLife International (Kenya) 1,157 445

25 Connected organisations

Friends of BirdLife International Inc. (Formerly American Friends of BirdLife International Inc.) is a tax-exempt organisation incorporated in the USA. Its objectives are in support of the objectives of the BirdLife International Partnership. Two staff members of BirdLife International serve on the board of directors of the organisation. Its name was changed in 2021 to Friends of BirdLife International Inc.

Yayasan Konservasi Ekosistem Hutan Indonesia (Yayasan) is an Indonesian charitable foundation. Its objectives are in furtherance of conservation of biodiversity in Indonesia. A former Trustee of BirdLife International acts on the board of directors of the organisation.

26 Contributions from and payments to BirdLife Partners

BirdLife International acts as an umbrella organisation for entities with similar objectives throughout the world. These Partner organisations provide funding for projects and maintenance of the Secretariat. The Secretariat works closely with Partners on project activities and co-ordination. It also sub-contracts work to, and obtains funding for, Partner organisations. Although the Partners do not necessarily constitute related parties, as defined within FRS 102, disclosure of transactions with the Partners is made on the basis that the information is of interest to the Partnership. The tables on pages 46 to 51 show the levels of contributions to the Secretariat from various Partners, and payments from the Secretariat to the Partners.

46

Contributions from BirdLife Partners 2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Country/Territory Partner £ £ £ £ £ £
Argentina Aves Argentinas (AOP) 1,934 - 1,934 2,075 - 2,075
Australia* BirdLife Australia 13,898 - 13,898 9,851 - 9,851
Austria BirdLife Austria 3,077 5,189 8,266 3,393 1,624 5,017
Azerbaijan Azerbaijan Ornithological Society (AOS) (366) - (366) 366 - 366
Belarus Akhova Ptushak Belarusi (APB) 455 - 455 494 - 494
Belgium Natuurpunt 76,821 - 76,821 76,668 844 77,512
Belgium* Natagora 15,787 - 15,787 17,092 9,099 26,191
Belize Belize Audubon Society (BAS) 305 - 305 403 - 403
Bhutan Royal Society for the Protection of Nature (RSPN) 422 - 422 482 - 482
Bolivia Asociación Civil Armonía (ACA) 330 - 330 378 - 378
Botswana BirdLife Botswana (BLB) 350 - 350 366 - 366
Brazil SAVE Brasil 336 - 336 378 - 378
Bulgaria Bulgarian Society for the Protection of Birds (BSPB) 935 197,474 198,409 1,048 183,253 184,301
Burkina Faso Fondation des Amis de la Nature (NATURAMA) 346 - 346 377 6,852 7,229
Burundi Association Burundaise pour la Protection de la Nature (ABN) - - - 455 - 455
Cambodia Nature Life Cambodia - 20,928 20,928 - - -
Canada Nature Canada (NC) 2,825 42,724 45,549 2,926 - 2,926
Canada* Bird Studies Canada (BSC) 8,670 - 8,670 8,787 - 8,787
Chile Comité Nacional Pro Defensa de la Flora y Fauna (CODEFF) 364 - 364 366 - 366
Colombia Asociaciόn Calidris 358 - 358 389 - 389
Cook Islands Te Ipukarea Society (TIS) 336 - 336 397 - 397
Croatia Association BIOM 617 342 959 665 - 665
Cyprus BirdLife Cyprus 658 - 658 711 894 1,605
Czech Republic Czech Society for Ornithology (CSO) 4,436 8,055 12,491 3,299 13,067 16,366
Denmark Dansk Ornitologisk Forening (DOF) 15,599 - 15,599 15,654 3,037 18,691
Dominican Republic
Grupo Jaragua		 347 - 347 399 - 399
Ecuador Aves y Conservación - - - 75 - 75
Egypt Nature Conservation Egypt (NCE) 361 - 361 415 - 415
Estonia Eesti Ornitoloogiauhing (EOU) 749 - 749 778 - 778
Ethiopia Ethiopian Wildlife & Natural History Society (EWNHS) 353 - 353 403 - 403
Falkland Islands Falklands Conservation 353 25,632 25,985 388 15,615 16,003
Fiji Nature Fiji-MareqetiViti 793 2,948 3,741 393 - 393
Finland BirdLife Suomi–Finland 19,626 - 19,626 28,917 - 28,917
France Ligue pour la Protection des Oiseaux (LPO) 73,165 - 73,165 45,532 - 45,532
French Polynesia Societe’ d’Ornithologie de Polynesie “Manu” 364 - 364 403 - 403
Georgia Society for Nature Conservation (SABUKO) 353 - 353 397 - 397
Germany Nature and Biodiversity Conservation Union (NABU) 100,469 22,265 122,734 74,864 26,543 101,407
Ghana Ghana Wildlife Society (GWS) 365 - 365 378 - 378
Gibraltar Gibraltar Ornithological and Natural History Society (GONHS) 353 - 353 388 - 388
Greece Hellenic Ornithological Society (HOS) 1,298 - 1,298 1,334 - 1,334
Hong Kong (China) Hong Kong Birdwatching Society (HKBWS) 1,322 3,453 4,775 1,525 33,510 35,035

47

Contributions from BirdLife Partners (continued)

Contributions from BirdLife Partners (continued)
2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Country/Territory Partner £ £ £ £ £ £
Hungary* Hungarian Ornithological and Nature Conservation Society (MME) 5,176 5,189 10,365 5,456 - 5,456
Iceland Fuglavernd – BirdLife Iceland (ISPB) 819 - 819 939 - 939
India Bombay Natural History Society (BNHS) 2,533 - 2,533 2,958 - 2,958
Indonesia Burung Indonesia 364 - 364 397 5,410 5,807
Iraq Nature Iraq (NI) - 477 477 - - -
Ireland BirdWatch Ireland 7,997 - 7,997 8,106 - 8,106
Italy Lega Italiana Protezione Uccelli (LIPU) 22,803 - 22,803 24,750 - 24,750
Japan Wild Bird Society of Japan (WBSJ) 1,433 - 1,433 1,612 198 1,810
Jordan* Royal Society for the Conservation of Nature (RSCN) 356 - 356 366 - 366
Kazakhstan* Association for the Conservation of Biodiversity of Kazakhstan (ACBK) 364 - 364 403 - 403
Kenya Nature Kenya (EANHS) 459 - 459 462 - 462
Latvia Latvijas Ornitologijas Biedriba (LOB) 921 - 921 676 - 676
Lebanon* Society for the Protection of Nature in Lebanon (SPNL) 353 - 353 403 - 403
Liberia The Society fort he Conservation of Nature in Liberia (SCNL) 886 - 886 897 - 897
Lithuania Lithuanian Ornithological Society (LOD) 376 - 376 1,020 - 1,020
Luxembourg natur&emwelt a.s.b.l 4,413 - 4,413 3,580 - 3,580
Macedonia Macedonian Ecological Society (MES) 394 - 394 399 - 399
Madagascar Asity Madagascar 364 - 364 384 - 384
Malaysia Malaysian Nature Society (MNS) 1,267 - 1,267 1,461 - 1,461
Malta BirdLife Malta 804 - 804 3,688 447 4,135
Mauritania Nature Mauritanie 369 - 369 378 - 378
Mauritius Mauritian Wildlife Foundation 353 - 353 407 - 407
Montenegro Center for Protection and Research of Birds of Montenegro (CZIP) 347 - 347 397 - 397
Morocco GREPOM/BirdLife Morocco 369 - 369 393 - 393
Myanmar Biodiversity and Nature Conservation Association (BANCA) 353 - 353 403 - 403
Nepal Bird Conservation Nepal (BCN) 650 - 650 734 - 734
Netherlands Vogelbescherming Nederland (VBN) 129,198 285,787 414,985 143,002 131,978 274,980
Nigeria Nigerian Conservation Foundation (NCF) 1,177 - 1,177 1,279 - 1,279
Norway Norsk Ornitologisk Forening (NOF) 7,481 - 7,481 8,402 - 8,402
Palau Palau Conservation Society (PCS) 340 - 340 356 - 356
Palestine Palestine Wildlife Society (PWLS) 369 - 369 385 - 385
Panama* Sociedad Audubon de Panama (PAS) 381 - 381 376 - 376
Paraguay* Guyra Paraguay (GP) 716 - 716 772 - 772
Philippines Haribon Foundation (HF) 336 - 336 399 - 399
Poland Polish Society for the Protection of Birds (OTOP) 2,555 4,000 6,555 961 - 961
Portugal Sociedade Portuguesa para o Estudo das Aves (SPEA) 2,972 - 2,972 1,838 - 1,838
Romania Romanian Ornithological Society (SOR) 640 - 640 703 - 703

48

Contributions from BirdLife Partners (continued)

Unrestricted
Country/Territory
Partner
£
Serbia
Bird Protection and Study Society of Serbia (BPSSS)
349
Sierra Leone
Conservation Society of Sierra Leone (CSSL)
401
Singapore
Nature Society (Singapore)
743
Slovakia
Slovak Ornithological Society / BirdLife Slovakia (SOS)
867
Slovenia
Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS)
801
South Africa
BirdLife South Africa (BLSA)
992
Spain
Sociedad Española de Ornitología (SEO)
13,462
Sri Lanka
Field Ornithology Group of Sri Lanka (FOGSL)
330
Sweden
Sveriges Ornitologiska Förening (SOF)
20,436
Switzerland
Schweizer Vogelschutz (SVS)
71,443
Thailand
Bird Conservation Society of Thailand (BCST)
353
Tunisia
Association Les Amis des Oiseaux (AAO)
364
Turkey
Doga Dernegi
369
Uganda
Nature Uganda (NU)
353
UK
Royal Society for the Protection of Birds (RSPB)
250,819
Ukraine
Ukrainian Society for the Protection of Birds (USPB)
358
Uruguay
Aves Uruguay (GUPECA)
369
USA
American Bird Conservancy (ABC)
5,814
USA
National Audubon Society
107,447
Zambia
BirdWatch Zambia
364
Zimbabwe
BirdLife Zimbabwe (BLZ)
360
___
1,026,246
___*		 2021
Restricted
£
-
-
-
-
-
-
-
-
5,144
43,244
-
-
-
-
662,326
-
-
13,794
101,716
-
12,780
___
1,463,467
___		 Total
Unrestricted
£
£
349
405
401
464
743
985
867
881
801
817
992
1,279
13,462
13,339
330
387
25,580
20,939
114,687
64,246
353
366
364
406
369
751
353
407
913,145
294,376
358
406
369
378
19,608
5,853
209,163
219,799
364
403
13,140
403
___
___
2,483,713
1,150,041
___
___		 2020
Restricted
£
-
-
-
-
-
-
741
-
7,485
-
-
-
-
-
627,466
-
-
15,135
-
-
-
___
1,083,198
___		 Total
£
405
464
985
881
817
1,279
14,080
387
28,424
64,246
366
406
751
407
921,842
406
378
20,988
219,799
403
403
___
2,233,239
___
*Unrestricted contributions from BirdLife Partners were made up of:
Partner membership contributions 840,989
Other Income from Partners 185,257
Total 1,026,246

49

Payments to BirdLife Partners 2021 2020
Country/Territory Partner £ £
Argentina Aves Argentinas (AOP) 220,833 348,210
Australia* BirdLife Australia - 2,855
Belize Belize Audubon Society (BAS) 120 -
Bhutan Royal Society for Protection of Nature (RSPN) 462 4,622
Bolivia Asociación Civil Armonía (ACA) - 16,315
Botswana BirdLife Botswana (BLB) 14,795 -
Brazil SAVE Brazil 368,682 308,492
Bulgaria Bulgarian Society for the Protection of Birds (BSPB) 675 9,634
Burkina Faso Fondation des Amis de la Nature (NATURAMA) 4,288 6,010
Burundi Association Burundaise pour la Protection de la Nature (ABN) 8,575 13,540
Cabo Verde Biosfera I 139,643 -
Cambodia Nature Life Cambodia 78,203 -
Canada* Bird Studies Canada 151,549 -
Colombia Asociación Calidris 82,168 81,717
Cook Islands Te Ipukarea Society (TIS) 1,510 -
Croatia Association BIOM 50,637 120,443
Cyprus BirdLife Cyprus 48,825 131,438
Czech Republic Czech Society for Ornithology (CSO) 13,620 -
Dominican Republic Grupo Jaragua - 1,491
Ecuador Aves y Conservacion (CECIA) 12,018 7,754
Egypt Nature Conservation Egypt (NCE) 175,118 31,485
Ethiopia Ethiopian Wildlife & Natural History Society (EWNHS) 95,260 28,699
France Ligue pour La Protection des Oiseaux (LPO) 120,529 67,374
French Polynesia Societe d’Ornithologie de Polynesie “Manu” 70,118 85,219
Georgia SABUKO - Society for Nature Conservation 86,072 132,196
Germany Nature and Biodiversity Conservation Union (NABU) 125,299 -
Ghana Ghana Wildlife Society (GWS) 1,841 3,896
Greece Hellenic Ornithological Society (HOS) 111,029 238,588
Guinea Guinee Ecologie 15,862 -
Hong Kong (China) Hong Kong Bird Watching Society (HKBWS) 3,516 31,286
Hungary* Hungarian Ornithological and Nature Conservation Society (MME) 675 7,634
India Bombay Natural History Society (BNHS) 45,624 31,462
Indonesia Burung Indonesia 537,144 244,871
Iraq Nature Iraq 499 -
Ireland BirdWatch Ireland - 895
Italy Lega Italiana Protezione Uccelli (LIPU) 165,549 118,094
Jordan* Royal Society for the Conservation of Nature (RSCN) 126,534 104,731
Kazakhstan Association for the Conservation of Biodiversity of Kazakhstan (ACBK) 4,902 -
Kenya Nature Kenya (EANHS) 99,373 22,160
Latvia Latvia Ornithological Society (LOB) 7,767 -
Lebanon* Society for the Protection of Nature in Lebanon (SPNL) 115,282 111,313
Liberia The Society for Conservation of Nature in Liberia (SCNL) 214,292 244,205
Lithuania Lithuanian Ornithological Society (LOD) 16,087 41,469
Macedonia Macedonian Ecological Society (MES) 4,803 19,158
Madagascar Asity Madagascar 153,168 177,625
Malawi Wildlife and Environmental Society of Malawi (WESM) 9,705 4,071
Malaysia Malaysian Nature Society (MNS) 139,104 18,651
Malta BirdLife Malta 37,181 23,854
Mauritania Nature Mauritanie 18,949 10,634
Mauritius Mauritian Wildlife Foundation (MWF) - 2,544
Montenegro Center for Protection and Research of birds of Montenegro (CZIP) 22,169 6,809
Morocco GREPOM/BirdLife Morocco 40,000 50,108
Myanmar Biodiversity and Nature Conservation Association (BANCA) 26,691 61,707
Nepal Bird Conservation Nepal 10,473 57,708
New Zealand* Forest and Bird - 13,062
Nigeria Nigerian Conservation Foundation (NCF) 55,644 17,818
Norway Norsk Ornitologisk Forening (NOF) 1,564 -
Palau Palau Conservation Society (PCS) - 4,920
Palestine Palestine Wildlife Society (PWLS) 19,339 26,472

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BirdLife International Trustees’ Report and Financial Statements 2021

Notes to the Financial Statements

Payments to BirdLife Partners (Continued)
Country/Territory Partner
Paraguay
Guyra Paraguay (GP)
Philippines
Haribon Foundation (HF)
Poland
Polish Society for the Protection of Birds (OTOP)
Portugal
Sociedade Portuguesa para o Estudo das Aves (SPEA)
Romania
Romanian Ornithological Society (SOR)
Senegal
Nature-Communautés-Développement (NCD)
Serbia
Bird Protection and Study Society of Serbia (BPSSS)
Seychelles
Nature Seychelles
Sierra Leone
Conservation Society of Sierra Leone (CSSL)
Singapore
Nature Society (Singapore)
Slovenia
Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS)
South Africa
BirdLife South Africa (BLSA)
Spain
Sociedad Española de Ornitología (SEO)
Switzerland
Schweizer Vogelschutz (SVS)
Syria
The Syrian Society for the Conservation of Wildlife (SSCW)
Thailand
Bird Conservation Society of Thailand
Tunisia
Associacion “Les Amis des Oiseaux”
Turkey
Doga Dernegi
UK
Royal Society for the Protection of Birds (RSPB)
Ukraine
Ukrainian Society for the Protection of Birds (USPB)
Uruguay
Aves Uruguay
USA
American Bird Conservancy (ABC)
USA
National Audubon Society
Zambia
BirdWatch Zambia
Zimbabwe
BirdLife Zimbabwe (BLZ)		 2021
£
313,238
111,762
91,120
65,462
5,137
13,141
40,134
8,576
265,513
-
38,684
188,002
149,230
4,265
49,862
29,000
73,103
75,735
259,289
-
11,640
-
-
38,839
63,262
___
5,768,759
___		 2020
£
296,276
443
51,538
77,068
-
-
21,878
-
203,761
2,223
49,968
92,132
169,512
-
-
5,021
51,476
71,525
816,725
1,922
30,617
1,896
10,808
63,471
15,810
___
5,127,309
___

*Partner organisations that had representatives on the board of directors of BirdLife International during 2021. The above relate to contributions received and payments made to further the cause of conservation programmes in the country of the Partner, and/or for activities of BirdLife International programmes.

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BirdLife International Trustees’ Report and Financial Statements 2021 Notes to the Financial Statements

27 Consolidated Statement of Financial Activities Comparatives for the year ended 31 December 2020

Unrestricted Restricted Endowment Total
funds funds Funds 2020
Notes £ £ £ £
Income and endowments from:
Donations and legacies
Partner membership contributions 26 956,264 - - 956,264
Subscriptions 156,125 - - 156,125
Other donations and legacies 794,518 2,753,789 - 3,548,307
Other trading activities
Event income 3,280 119,119 - 122,399
Trading activities 5,479 - - 5,479
Income from investments 4 8,860 1,342 50,288 60,490
Income from charitable activities
Partner organisations 26 193,777 1,083,198 - 1,276,975
Governmental institutions 67,787 4,094,406 - 4,162,193
Trusts and foundations 395,361 13,218,406 - 13,613,767
Corporations - 2,237,142 - 2,237,142
Other income 15,876 19,019 - 34,895
__ __ __ __
Total income 28 2,597,327 23,526,421 50,288 26,174,036
__ __ __ __
Resources expended
Expenditure on raising funds 5 635,649 148,945 13,024 797,618
Expenditure on charitable activities 5
Preventing Extinctions 235,546 1,646,327 - 1,881,873
Important Bird and Biodiversity 265,053 4,052,965 - 4,318,018
Migratory Birds and Flyways 166,775 2,352,415 - 2,519,190
Marine 237,211 2,732,227 - 2,969,438
Invasive Alien Species 66,390 308,407 - 374,797
Forests 351,812 3,859,109 - 4,210,921
Climate Change 116,738 363,004 - 479,742
Local Engagement & Empowerment 167,548 417,699 - 585,247
Capacity Development 238,140 1,912,740 - 2,150,880
Conservation Science 64,855 922,194 - 987,049
Conservation Policy 2,687 1,747,192 - 1,749,879
__ __ __ __
Total Resources Expended 5 2,548,404 20,463,224 13,024 23,024,652
Net (losses)/gains on investments - - 164,167 164,167
__ __ __ __
Net income/(expenditure) before 48,923 3,063,197 201,431 3,313,551
Transfers between funds 15 - 62,885 (62,885) -
__ __ __ __
Net movement in funds 48,923 3,126,082 138,546 3,313,551
Total funds brought forward 15 1,908,643 10,772,925 3,452,090 16,133,658
__ __ __ __
Total funds carried forward 1,957,566 13,899,007 3,590,636 19,447,209
__ __ __ __

28 Capital commitments

Commitments for capital expenditure as at 31 December 2021 not provided for in the accounts was £Nil (2020 £234,917).

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Supporting the work of BirdLife International

Your support is critical to ensure that BirdLife International can continue its work, delivering high impact and long-term conservation for both people and nature. By supporting us, you’re part of a worldwide community of people who care about birds and conservation, and you’ll be helping to make a real difference. Each donation we receive is wisely invested by BirdLife and our Partners to help create a better world.

Support an area of our work

From our current emergency appeals, to our longer running campaigns, all of our international projects and programmes need donations from individuals, foundations and corporations. Would you like to help?

Please e-mail fundraising@birdlife.org or telephone +44 (0)1223 747524 for more details on where we need support.

More information can also be found online at www.birdlife.org, or by following us on social media

Leave us a gift in your will

Become a member

BirdLife and most of the BirdLife Partner organisations across the world offer membership schemes with varying benefits. This is a great way to both support an organisation and keep up with the work that we do. To learn more about BirdLife International, or your local Partner, please email membership@birdlife.org or telephone +44 (0)1223 747524.

We'll keep protecting and campaigning for birds and nature across the world, preventing illegal killing, habitat destruction and climate change, but we need help. Could that be your legacy?

Including a gift in your will to BirdLife International is one of the most effective ways to preserve the future of both birds and nature. By acting now, you can be sure that whatever problems birds may face in the future, BirdLife will be there to help, and so future generations can continue to be inspired as you have been in your lifetime. For more information on how to write BirdLife into your will please e-mail legacies@birdlife.org or telephone +44 (0)1223 747524.

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