2022-12-31-accounts - Environmental Justice Foundation Charitable Trust

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IMPACT REPORT & ACCOUNTS

PROTECTING PEOPLE AND PLANET

TRUSTEES

Steve McIvor - Chair Tessa Gregory Andrew Kalman Bob Lutgen - Treasurer Juliana Ruhfus

DIRECTORS

Steve Trent - Founder and CEO Juliette Williams - Founder and Director

PRINCIPAL ADDRESS

Environmental Justice Foundation CT 2[nd] floor, Gensurco House 3 - 5 Spafield Street, Farringdon London, EC1R 4QB

AUDITORS

Knox Cropper LLP Chartered Accountants 65 Leadenhall Street London, EC3A 2AD

BANKERS

Co-operative Bank Plc PO Box 101 1 Balloon Street Manchester, M60 4EP

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CONTENTS
ABOUT EJF 01
MESSAGE FROM THE CEO 03
SPEAKING TRUTH TO POWER 05
2022 HIGHLIGHTS 07
OUR GLOBAL OCEAN 09
CLIMATE 37
ENVIRONMENTAL DEFENDERS 41
FUTURE PLANS 45
STRUCTURE AND GOVERNANCE 49
TRUSTEES REPORT
AND ACCOUNTS 55
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All images are copyright EJF unless otherwise specified. Front cover: Cameron Venti / Unsplash

Charity registration number: 1088128

ABOUT EJF

PROTECTING PEOPLE AND PLANET

OUR MISSION

The Environmental Justice Foundation (EJF) exists to protect the natural world and defend our fundamental human right to a secure environment.

We believe in equity and justice and a need to respect, defend, and empower communities most at risk from habitat loss, biodiversity collapse and global heating. We campaign for environmental justice.

EJF is an informed risk-taker, working on complex issues in challenging places. EJF investigates, films and exposes destruction to our natural world and supports, trains and equips environmental defenders, Indigenous peoples, communities, and independent journalists, who speak truth to power and hold to account those responsible for nature crimes.

EJF drives policy and changes to the very ‘architecture’ of environmental governance, securing permanent solutions through our determined, efficient, and effective approach to the protection of the natural world.

OUR VISION

Our Vision is for a world where natural ecosystems can sustain and be sustained by the communities that depend upon them for their livelihoods and other essential needs.

OUR PROGRAMMES

OCEAN CAMPAIGN

Defends precious marine biodiversity and coastal communities from illegal, unsustainable fishing and 'seafood slavery' and defends the ocean from climate change, deep-sea mining and plastic pollution.

CLIMATE CAMPAIGN

Adds our voice to the urgent fight against global heating and secures legal protection and assistance for climate refugees.

ENVIRONMENTAL

DEFENDERS PROGRMME

Provides activist training and the equipment, guidance and support that enables grassroots activists, Indigenous peoples and independent journalists to document threats to the natural world.

Across each programme, our grassroots partnerships, investigations and filmmaking together with high-level advocacy help protect critical biomes, our global climate, and the communities and biodiversity that rely upon them.

OUR ORGANISATION

OUR VALUES

Headquartered in the UK, EJF is an international organization with a unitary structure headed by EJF OPEN, RESPECTFUL, charitable trust (EJFct), which AND INCLUSIVE became a registered charity in 2001.

Our commitment to ‘do the right thing’ guides everything we do.

At the close of 2022, EJF teams are active in Belgium, Brazil, Cameroon, France, Germany, Ghana, Indonesia, Japan, Liberia, The Philippines, Senegal, South Korea, Taiwan, Thailand and the UK.

EJF is led by the Founders Steve Trent (CEO) and Juliette Williams, COLLABORATIVE supported by Max Schmid (COO) AND INSPIRING and a senior leadership overseeing the global team of over 80 staff. By We work with all who share our vision. the end of 2022, EJF employed 24 staff members in the UK (around one-third of the global total).

We work with all who share our vision.

The income and expenditures reported here reflect almost the entirety of our global operations across three continents, as well INNOVATIVE as investigations, events and AND STRATEGIC grassroots support across the globe. We dig out the truth EJF's leadership and trustees are and share it wisely committed to delivering exemplary to secure action. impact and value for money.

We dig out the truth and share it wisely to secure action.

EJF’s structure helps to ensure our work is lean and dynamic – we are opportunistic and deliver outcomes with commitment, enthusiasm, energy, and innovation. We are proud of our exceptional professional team of researchers, investigators, filmmakers, and campaigners in the UK and overseas.

COURAGEOUS, DYNAMIC, AND IMPACTFUL

We know what it takes to make a difference for our natural world.

In 2022 our charity income stood at £5,041,692 with an expenditure of £4,518,758 on the global activities detailed in this report.

EJF turned 21 this year, and as I look back on those two decades, I'm proud of what we have achieved and of our outstanding global team that has done so much to protect and restore natural habitats and the wildlife living within them.

I'm equally proud of our work to defend the human rights of local communities and Indigenous peoples who depend on the security and abundance of natural resources for food, livelihoods, income, and often their entire way of life.

EJF exists to amplify the voices of the 'voiceless' and protect their natural world. We train, support, and equip environmental defenders and journalists to help ensure the rights of local communities and Indigenous peoples are respected and protected.

We have prioritised our investigations on documenting, first-hand, environmental crimes and the associated human rights abuses, bringing these crimes to national and global attention. Our campaigns present real-world solutions that address the causes, not the symptoms; the solutions that are durable over time, economic shock, and political transition. Again and again, our film-led investigations have gathered the evidence, the irrefutable proof and witness testimonies needed to drive positive change.

This year was no different.

For over 15 years, EJF has championed legal protection for climate refugees. Global heating devastates lives and livelihoods by delivering floods, lethal storms, and wildfires and exacerbates drought's slow but equally destructive impacts. Each year, extreme weather events force millions of people to flee from their homes to become climate refugees. Climate change is already harming our natural world. It is already amplifying existing threats and challenges by encouraging violent conflict and undermining our most basic human rights to food, shelter, and livelihoods. Global heating is creating new threats to communities and our global environmental security. Climate change is the human rights issue of our time. EJF is lending our voice to the global campaign for climate justice and 'real-zero'.

In September, EJF's film team was the first in two years to have privileged access to the Dadaab refugee camp in northern Kenya. Dadaab was established to help refugees fleeting a brutal conflict, yet today it is home to tens of thousands of Somali people fleeing a prolonged drought that has left their livestock and crops dead and their livelihoods in tatters. The team met with Fardowsa Serat, a 25-year-old radio journalist born in Dadaab who cannot escape. Yet her astonishing testimony to life in the camp and her ambition to help others understand climate change is inspirational. A life changed by fate, her story – and those of millions like her – deserves to be heard as climate witnesses who have contributed so little to our warming world yet are on the frontlines of this human-inflicted and avoidable tragedy.

This is why EJF exists - to expose injustice and help give a platform to those like Fardowsa on the frontlines of environmental injustice.

This report shows how our investigators, filmmakers, and campaigners have uncovered brutal abuse of marine wildlife and human rights violations in fisheries in Asia and West Africa, trained environmental journalists in Indonesia and Ghana, investigated the destruction of precious wetlands in Brazil, and strengthened community protection for coastal ecosystems.

Working with those coastal communities to protect the ocean habitats that sustain them has helped us innovate for change, such as rolling out the DASE smartphone app that enables small-scale fishers to capture and share evidence of illegal fishing destroying fish populations and finding new ways to eradicate the nylon fishing nets discarded at sea.

We investigated destructive 'bottom trawling' and supported government agencies as they patrol their coastal waters and protect vital habitats. Here in Europe, we leveraged further action to reduce illegal and unsustainable fishing, the EU's 'footprint' on the world's forests and other natural ecosystems, and to secure far stronger business due diligence to eradicate the environmental and human rights harms in their global supply chains.

This report shows how our unique, cost-effective approach delivers impact, combining grassroots activism and investigations with high-level advocacy. Next year, our ambitious portfolio will add new campaigns to stop deep sea mining and to protect the world's largest wetland, the Pantanal, along with other precious wetland ecosystems. We will expand the reach of our grassroots projects and our training and support for environmental defenders and journalists working across three continents to protect coastal communities and the resources they depend upon.

EJF will continue to be a courageous, game-changing organization that speaks truth to power, works tirelessly to secure durable, systemic changes that address the causes and not just the symptoms, and advances protection for our natural world and human rights. Put simply, your support is what makes this all possible.

On behalf of EJF's entire global team and our grassroots partners, our sincerest thanks for your interest and generous support.

Steve Trent

Looking around the world now, I have never been more confident of the growing need for environmental justice and never felt more compelled to act.

Founder and CEO

15 10 86 COUNTRY FILM AND STAFF PROGRAMMES INVESTIGATIVE GLOBALLY ACROSS TRIPS 4 CONTINENTS

13 16 MAJOR INVESTIGATIVE FILMS REPORTS AND POLICY BRIEFINGS

MAJOR FUNDERS

We are indebted to the statutory agencies, organisations, and foundations that generously support EJF's work to protect people, biodiversity, and our shared future.

IN 2022 OUR FUNDERS INCLUDED:

Norwegian Retailers' Environment Fund

Oak Foundation

Apple Europe Ltd Arcadia Fund

Oceankind

Blue Ventures Conservation

Oceans 5

Danish Institute for Human Rights

Rufford Foundation

Dropbox Foundation

US State Department - INL

EuropeAid (now NDICI)

Walton Family Foundation

Generation Foundation

Gordon and Betty Moore Foundation

Our special thanks to the Guardian and Observer for selecting EJF as a beneficiary of the 2021 Christmas Appeal, which raised £244,314 for our climate programme in 2022.

Humanity United

Norwegian Agency for Development Cooperation (Norad)

SPEAKING TRUTH TO POWER

INVESTIGATING AND EXPOSING ENVIRONMENTAL JUSTICE

As a truth-seeking organisation, EJF’s investigations, films and photos lie at the very heart of our work to protect people and planet. Our inspirational images of wildlife and wild places generate support for our natural world and our powerful evidence and witness testimonies persuade decision takers to act.

And 2022 was no different, with our in-house team working across the globe, commissioning local film makers and finding new ways to create the images that “speak truth to power” and secure environmental justice.

This year our films covered devastating floods and wildfires across Europe and North America and the extreme heat and drought in Asia and Africa. Our film team gained access to Dadaab, the world’s second largest refugee camp on Kenya’s northern border which is experiencing a renewed influx of refugees fleeing not war this time, but a prolonged and deadly drought that has destroyed food security and livelihoods.

We gathered evidence of illegal fishing in the Bay of Biscay and Mediterranean, the Gulf of Guinea and Indian Ocean. And we gathered hundreds of clips of illegal, unsustainable fishing, brutal killing of wildlife and personal testimonies describing the harrowing abuse meted out to migrant labourers forced to work on foreign boats operating across the world. These images and testimonies reached audiences across the world, through both EJF’s own publications and leading media platforms such as the BBC, NHK (Japan) and the Financial Times.

EJF IS WORKING IN SOME OF THE WORLD’S TOUGHEST AND MOST REMOTE COUNTRIES TO SHINE AN INTERNATIONAL SPOTLIGHT ON THE ENVIRONMENTAL AND HUMAN RIGHTS ABUSES THAT TOO OFTEN GO UNNOTICED.

2022 HIGHLIGHTS

THAILAND AND GHANA

The Net Free Seas team was trained to use underwater cameras to document the environmental impacts of discarded ‘ghost’ fishing gears. Rolling out the project in Ghana, film has been invaluable for encouraging more fishing communities to get involved in this innovative project to remove plastic from the ocean.

WEST AFRICA

The team interviewed small-scale fishers and documented the illegal fishing that is affecting their lives. EJF provided training and equipment including drones and smartphones equipped with our DASE app that enables fishers to easily record and report illegal fishing they encounter at sea.

PANTANAL WETLANDS, BRAZIL

Over the past two years we have partnered Chalana Esperança, a grassroots group of volunteers dedicated to defending the wetland from wildfires and unsustainable industrial agriculture. We have provided equipment and training and together documented compelling testimony from Indigenous peoples who are losing their ancestral homes and way of life.

DADAAB, NORTHERN KENYA

EJF was the first foreign media team in two years to be granted permission to enter Dadaab, the world’s second largest refugee camp on Kenya’s border with Somalia. Established to protect refugees escaping brutal civil unrest, today Dadaab is home to an increasing number of climate refugees fleeing a prolonged drought that has destroyed their former lives.

GULF OF THAILAND

EJF worked with the Royal Thai Police and Marine Police to conduct at-sea patrol missions in the Gulf of Thailand intercepting Vietnamese vessels fishing illegally.

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KERKENNAH ISLANDS BAY OF BISCAY
Small-scale fisheries damaged At sea in the Bay of Biscay with Sea
by illegal trawling around Shepherd where fisheries kill tens of
Tunisia’s Kerkennah Islands. thousands of dolphins each year.
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OUR GLOBAL OCEAN

THE BLUE BEATING HEART OF OUR PLANET

Our global ocean covers over 70% of the Earth’s surface, contains 78% of animal biomass and produces more oxygen than all the world’s forests, giving us our every second breath.

The ocean is home to 232,000 known species, with unknown numbers yet to be discovered. We know more about the surface of the moon than we do about the deep sea.

Our seas and ocean regulate our rainwater, drinking water, weather, climate and coastlines. Tens of millions of people depend on the ocean for food security and income.

The ocean drives global systems that make the Earth habitable for humankind. It is the ‘blue beating heart’ of our planet. We must protect it.

EJF campaigns to protect ocean biodiversity from illegal and unsustainable fishing, plastic pollution, deep-sea mining and global heating.

78% 70% 232,000 ANIMAL BIOMASS EARTHS SURFACE KNOWN SPECIES

THE OCEAN PRODUCES MORE OXYGEN THAN ALL THE WORLD’S FORESTS, GIVING US OUR EVERY SECOND BREATH

Cameron Venti / Unsplash

ENDING ILLEGAL AND DESTRUCTIVE FISHING

Securing fisheries transparency to reduce illegal fishing and protect marine biodiversity and people.

Our seas and global ocean are under increasing threat from illegal, unreported and unregulated (IUU) fishing - when fishing fleets operate beyond any scrutiny or controls on what, where and how they catch seafood. Illegal fishing may comprise one-third of the global seafood catch, some 26 million tonnes valued at between $15.5bn to $36.4bn annually. Illegal fishing has devastated fish and other wildlife populations and their habitats, created ‘seafood slaves’ and jeopardised the well-being of millions of coastal people.

Illegal fishing happens behind the ‘front companies’, hidden ownership, dubious identities, and illegitimate flags that make detection, sanction and deterrence almost impossible. For the past decade, EJF has called for changes to the ‘architecture’ of marine governance that will make fisheries more transparent and the

fishing industry more accountable. This means governments implementing a suite of measures, such as requiring unique vessel identifiers and vessel monitoring systems, ending the use of flags of convenience, implementing the Port State Measures Agreement to prevent illegally harvested seafood from entering markets, and making information on vessel ownership, licences, and sanctions public.

HOW TO CURB ILLEGAL FISHING

Our ocean campaign is global, tracking the seafood trade from fishing grounds and across continents.

We work in West Africa, where foreign fleets plunder the rich fishing grounds; in Asian nations that have experienced drastic declines in fish populations, and in Taiwan and South Korea that are both major fishing nations and consuming markets. We work in the EU to leverage the world leading IUU Regulation; and Japan and the US, which together comprise 48% of global seafood imports (by value). In 2022 we also investigated illegal, unsustainable fishing in the Bay of Biscay and in the Mediterranean, the world’s most overfished sea.

We use at-sea investigations and detailed research - including satellite monitoring, industry intelligence, and community surveillance - to create compelling, evidence-based campaign films, reports, and briefings.

We help train, equip and support small-scale fishers monitoring their fishing grounds in Ghana, Liberia, Senegal, Cameroon, Thailand and Indonesia.

We build trusted relationships and share our information with the EU and US, and with strategic coastal, flag and fishing nations including South Korea, Taiwan, Indonesia, Thailand, Ghana, and Senegal, prompting interventions including arrests, sanctions and rejection of seafood consignments.

Our evidence has led the European Union to use its 'carding' system against countries - including Korea, Thailand, and Ghana - for failing to address IUU fishing. In 2022, we shared briefings on illegal fishing incidents relating to Cameroon, China, Ghana, Guinea, Indonesia, Japan, Liberia, Mauritania, Oman, Papua New Guinea, Senegal, Sierra Leone, Somalia, Sri Lanka, Taiwan, The Gambia, and Venezuela.

Across all of our programmes, we collaborate with partners who share our vision for the ocean. Amongst these, in 2022, the Coalition for Fisheries Transparency, a new international community of civil society organizations was launched, cochaired by EJF and Oceana. It has members from across Africa, the Americas, Asia, Europe and is launching a shared Global Charter for Transparency, inspired by EJF’s policy recommendations.

CHINA’S GROWING GLOBAL FOOTPRINT IN FISHERIES

In 2022, our investigations into China’s illegal fishing activities resulted in briefings and 'vessel alerts' related to Cameroon, China, Ghana, Guinea, Liberia, Mauritania, Senegal, Sierra Leone, Somalia, The Gambia, and Venezuela (a Venezuelan-flagged vessel operating in African waters).

We shared our detailed evidence with coastal nations, the European Commission and Member States, the USA and Japan, and international agencies. Our work led to the arrest, sanction and blacklisting of “pirate” fishing vessels.

Much of our advocacy focuses on West Africa and the expansion of the Chinese fishing fleet, a growing problem across the region. Chinese industrial trawlers annually catch an estimated 2.35mn tonnes of fish, with a value exceeding $5bn.

In The Ever-Widening Net, we analysed fishing licences and uncovered the true beneficial ownership of vessels operating in Guinea, Senegal, Sierra Leone, and The Gambia, providing the most comprehensive analysis of the Chinese distant water fishing (DWF) fleet to date. Almost 60% of the DWF projects approved by the Chinese government are in West Africa; some 30% of suspected or confirmed illegal fishing cases by the DWF fleet occur in the region.

The report was published in April during a high-level EJF webinar that featured Monica Medina, US Assistant Secretary of State as keynote speaker. Our investigations empower decision makers to confront the problem, such as building support for the

Biden administration to release Executive Orders on IUU fishing and informing bilateral talks between China and the EU.

Major news coverage included the Financial Times, Voice of America and an opinion piece in The Hill laying out the implications for US policy.

In June, we published Murky Waters, an analysis of China’s fisheries laws and opaque regulations. Shared with the EU, Japanese and US governments to encourage action to curb the flow of illicit seafood into global markets, the report is the basis for deeper investigation into the fleet’s hidden activities.

We strengthened our engagement with US government departments and agencies: in September, we presented our information on Chinese DWF in Sub-Saharan Africa to over 80 officials in State Department and other agencies.

In February, we alerted several Indian Ocean countries of four Chinese vessels that tried to relocate to Madagascar after being caught fishing illegally in The Gambia. Further investigations revealed the fleet’s history of using forged documents.

IMPACT

MADAGASCAR DENIED ENTRY TO THE VESSELS.

WEST AFRICA

GHANA

Small-scale marine fishing in Ghana is an integral part of the country’s economy, supporting as many as 3 million people across over 200 coastal fishing communities. However, these livelihoods are now in peril, with drastic declines observed in many fish populations. These have particularly affected small pelagic species such as sardinella, known as the ‘people's fish’ due to their local importance. Of critical importance to the future of the ‘people’s fish’ is the government’s willingness and ability to control the Chinese fishing fleet.

EJF’s investigations revealed that official Chinese government data drastically under-reports the size of China’s fleet in Ghana, registering just 13 vessels. At least 90% of the 74 trawlers registered in Ghana have Chinese ownership.

Throughout 2022, EJF investigators interviewed former crew members and went undercover in ports and at sea to gather vital evidence. In June, we found that 92% of the crew members interviewed had witnessed fish being dumped at sea, 81% knew that their vessel fished illegally in the area reserved for small-scale fishers, and 64% stated that they had illicitly targeted juvenile and small-pelagic species, undermining not only the fishery but the entire marine ecosystem. The practice of ‘saiko’ is particularly concerning as trawlers illegally target fish stocks essential to small-scale fishers, transferring their catch at sea to avoid scrutiny and controls. Saiko is a destructive and illicit business EJF is determined to end.

EJF provided dossiers on 13 vessels to Ghana’s government, the European Commission and the US government. In September, Steve Trent travelled to Ghana to present our findings to the government, US Ambassador, EU Delegation, and British High Commission, urging firmer action on Chineseowned vessels and the adoption of fisheries transparency measures.

In December, we released ‘On the Precipice’, an investigative report and flm that exposed the destructive impacts of Chinese fishing in Ghana’s waters. Coverage included The Economist, Financial Times and BBC.

Throughout the year we combined local knowledge and satellite tracking to identify and monitor suspicious activities that lead to realworld results: from international fisheries bodies blacklisting illegal, stateless vessels, to Cameroon delisting six FoC vessels suspected or convicted of illegal fishing, to the US Government issuing sanctions.

JUST A FEW EXAMPLES, JUST THE TIP OF THE ICEBERG. WHAT THE OCEAN NEEDS IS A SWIFT MOVE TO GREATER TRANSPARENCY.

CAMEROON

Cameroon’s industrial fishing boats operate across West Africa. In 2021, the EU gave Cameroon a ‘red card’ seafood trade ban for its failures to combat illegal fishing.

This gives us the opportunity to leverage muchneeded action and an updated legal framework. In 2022, we launched a 3-year project with support from Oceans 5 to support these reforms. Working with the African Marine Mammal Conservation Organization and the Ministry of Livestock, Fisheries and Animal Industries, our collaboration will provide technical support for fisheries transparency, including reducing flags of convenience and publication of vessel license lists and training for enforcement patrols.

So far, our extensive research and analysis of vessel ownership and operations has led to recommendations that have been integrated into the draft legal framework. The government has already deregistered six ‘flag of convenience’ vessels that were either suspected or convicted of illegal fishing.

COMMUNITY SURVEILLANCE

In addition to the high-level political advocacy, we train, equip and support communities on the frontlines of environmental damage.

WEST AFRICA

We have developed a participatory surveillance programme to help curb illegal fishing and in Ghana, Liberia, Senegal and Cameroon we are rolling-out our DASE smartphone app that enables fishers to capture evidence of illegal fishing. Geotagged photos gathered at sea help to identify, sanction and deter illegal fishing.

SENEGAL

Illegal fishing threatens the food security and livelihoods of hundreds of thousands of people. The fishing industry contributes nearly 1.8% to the country’s GDP and provides over 600,000 jobs, making it critically important for the entire country. Many coastal communities rely on small-scale fishing as their only means of survival – yet it is becoming impossible due to illegal and unsustainable fishing and an opaque industry.

In 2022 we organised and participated in a conference on participatory surveillance at Cheikh Anta Diop University in Dakar in collaboration with the Ministry of Fisheries and Maritime Economy, several civil society networks and the University. We launched Ocean Defenders to inspire community leaders to use DASE to help in the fight against illegal fishing.

GRASSROOTS PROTECTION FOR THE OCEAN

CAMEROON

We work with the Wildlife Conservation Society and the Ministry of Forests and Wildlife to strengthen community management in the Douala-Edea marine protected area. EJF leads on the participatory surveillance as a core part of community actions to protect the sea and its biodiversity.

LIBERIA

“WOMEN’S VOICES NEED TO BE HEARD IN THE FISHERIES SECTOR. THIS IS WHY I DECIDED TO CONTEST AS GENERAL SECRETARY FOR CMA.”

Barbra Bassor, elected to Grand Bassa CMA Board, November 2022

We prioritise the involvement of women and marginalised groups in grassroots fisheries management. In Liberia we support the development of collaborative management associations (CMAs) to ensure that communities have a voice in decision-making.

In 2022, we drafted the first national CMA policy and strategy to guide the actions that will lead to measurable impact for the ocean.

To engage women, we established Village Savings and Loans Associations (VSLA) for female fishmongers and processors uniting them and building their confidence. The VSLAs encourage regular savings and investments, not only in their trade, but in education, secure, permanent homes and other critical needs.

TODAY, OVER 600 WOMEN ARE ACTIVELY INVOLVED AND KEEN TO HAVE THEIR SAY IN THE FISHERIES MANAGEMENT DECISIONS THAT AFFECT THEIR LIVES, FOOD SECURITY AND INCOMES.

TOGETHER WE ARE STRONG

STRENGTHENING WOMEN’S VOICES IN FISHERIES 18

PROTECTION FOR TURTLES IN GHANA AND LIBERIA

Marine turtles, essential for a healthy ocean ecosystem and thriving fish populations, are nevertheless threatened across the world.

At least five species of turtle come to West African waters to feed and breed. Protecting their nesting beaches and the turtles themselves when they come to shore to breed is essential to support the survival of these animals.

Over the past three years, our community-led project at Gomoa Fetteh in Ghana has protected turtles. Volunteers patrol the beaches during the nesting season, deterring poaching and helping ensure fishermen release turtles accidentally caught in their nets. This active conservation strategy has proved successful: on just one night, 18 new nests were observed and protected by our patrols.

Together with the Ghana Wildlife Division we have supported alternative livelihoods to help end a trade that previously accounted for the deaths of 40-50 turtles each year. Our grassroots team also produced radio programmes, set up wildlife clubs and events to celebrate the turtles and their value to coastal communities.

In Liberia, over 1800 beach patrols took place across five communities, with volunteers recording higher numbers of green, hawksbill, olive ridley and loggerhead turtles, and two leatherback turtle nests. In total, 82 nests were protected.

ASIA

THAILAND

Thailand’s seafood exports may be valued at around $6 billion each year, but the industry has had catastrophic impacts on marine biodiversity: Thai waters are among the most over-fished on the planet.

Fishing boats stay at sea for longer operating beyond monitoring and controls, exacerbating illegal fishing and compounding the abuses of migrant crews.

Since 2016, EJF’s ground-breaking investigations have shown the reality of the industry and leveraged a constructive working relationship with the Royal Thai Government. EJF was again invited to join Thai enforcement patrols, giving us valuable insights into police and navy operations uncovering illegal fishing and human rights abuses. Towards the end of the year, we made three trips with the Royal Thai Police and Marine Police discovering at least 20 illegal incursions by Vietnamese fishing vessels into the Gulf of Thailand.

Our research and investigations inform direct, high-level advocacy that leverages results. In May, our CEO, Steve Trent met with Deputy Prime Minister, Prawit Wongsuwan, and other high-level officials including the Ministers of Labour and Environment, to call for further reforms to the fishing industry.

In meetings with the Royal Thai Police, we discussed our findings that fishing vessels are operating under both Thai and Malaysian flags, a tactic to avoid detection and penalty for illegal fishing. EJF investigators took part in nine joint field trips alongside Thai authorities, providing analysis and recommendations to close loopholes.

IMPACT

EJF HAS BEEN GIVEN UNIQUE OPPORTUNITIES TO OBSERVE THAILAND’S MONITORING, CONTROL AND SURVEILLANCE SYSTEMS AND JOIN PATROLS WITH THE ROYAL THAI NAVY, MARINE POLICE, DEPARTMENT OF FISHERIES AND DEPARTMENT OF MARINE AND COASTAL RESOURCES.

THE ROYAL THAI GOVERNMENT ANNOUNCED IT WILL WORK TO INSTALL SATELLITE MONITORING EQUIPMENT ON 8,000 COMMERCIAL FISHING VESSELS - APPROXIMATELY 80% OF THE TOTAL COMMERCIAL FLEET, - REPRESENTING A BREAKTHROUGH FOR FISHERIES TRANSPARENCY.

Over the course of the year, our Thai team carried out investigations into the impact of bottom trawling across six provinces and interviewed small-scale fishers who affirmed the destructive nature of the fishery, which involves dragging heavy nets across the seabed. Our policy briefing called for the decommissioning of bottom trawl vessels.

IMPACT

“I AM PLEASED TO ANNOUNCE TODAY THAT THERE WILL BE NO MORE NEW LICENCES FOR BOTTOM TRAWLERS IN THAILAND. THIS BUILDS ON OUR FISHERIES REFORMS IMPLEMENTED OVER RECENT YEARS, AS WE WORK TO PROTECT OUR COASTAL WATERS AND ARTISANAL FISHING SECTOR,”

DR. CHALERMCHAI SUWANNARAK, DG OF THAILAND’S DEPARTMENT OF FISHERIES SPEAKING AT THE UN OCEAN CONFERENCE, LISBON, JULY 1ST 2022

INDONESIA AND THE PHILIPPINES

In Southeast Asia, we established a programme to gather evidence directly from the crews who have witnessed illegal fishing and brutal killing of wildlife, and themselves experienced horrific brutality at sea.

In 2022 EJF investigators in Indonesia interviewed 274 fishers working on 81 Taiwanese, 80 Chinese, 36 Korean, and 35 other flagged vessels. In the Philippines, investigators interviewed 25 migrant fishers who worked on fishing boats operating in distant waters. We partner civil society groups who support migrant workers who have experienced abuse overseas.

The witness testimonies are corroborated and supplemented by covert investigations in ports and remote vessel tracking. We submit dossiers and recommendations to the Indonesian government: recent vessel alerts have exposed abuse of Indonesian crew members on a Chinese fishing vessel and an Indonesian company that illegally caught thousands of tonnes of bluefin tuna and killed and ‘finned’ sharks. In April we joined an Indonesian marine police patrol in the north of Indonesia’s territorial waters: over four days, the patrol intercepted 17 Indonesian fishing boats and gave us a clearer picture of these remote, illicit operations.

Ending illegal fishing requires international cooperation and our vessel alerts and briefings on 54 vessels were provided to US, European and Japanese authorities. Our satellite tracking produces other intelligence, with information on 29 vessels shared with governments in 2022.

FOCUS ON ASIA’S SEAFOOD MARKETS

Global demand for seafood is exploding, with Asian markets significantly contributing to the demand. Over the past decade, EJF has shone a spotlight on the countries that drive illegal fishing in the region and far beyond.

JAPAN

Each year, up to 36% of Japan’s wild-caught seafood imports (worth up to $2.4 bn) is caught illegally.

Much of the tuna imported into Japan comes from high-risk Korean, Taiwanese and Chinese longline vessels. Investigations have linked Japanese seafood to illegal fishing and human rights violations.

Over the past 2 years, our investigative reports showing the flow of illegal and slave-caught seafood entering Japan have been shared with the Fisheries Agency and Ministry of Foreign Affairs. As a positive sign, Japan has improved its rules governing trans-shipments in two regional fisheries management organisations and is considering the need for certificates to show the legality of seafood caught by foreign vessels.

In September, NHK, the country’s major broadcaster, featured EJF’s investigations in a half-hour, primetime news programme – the first of its kind to tackle the issue in Japan. The programme included interviews with EJF, our film of appalling working conditions and the brutal slaughter and hideous waste of sharks and other wildlife.

IMPACT

JAPANESE FISHERIES AGENCY COMMITTED TO IMPROVED TRANSPARENCY AND TRACEABILITY TO ADDRESS THESE ISSUES, AN OUTCOME WE WILL WORK TO SECURE IN 2023.

SOUTH KOREA

In January, we held a meeting with the Korean Ministry of Oceans and Fisheries, which has agreed to establish an electronic monitoring CCTV task force and a dedicated budget to improve transparency in fisheries. The Ministry also committed to ratify the International Labour Organization’s Work in Fishing Convention by 2024.

"(Shark) bodies are discarded (in the sea) and only shark fins are stored separately in the freezer. (In Busan) Even if everything else is unloaded, only shark fins are hidden in the boat until the end."

In March, our footage featured in the evening news bulletin of KBS, the leading national broadcaster. The feature showed the lack of inspections in several Korean ports that are routinely used by Chinese vessels linked to the illegal killing of sharks and illegal fishing. A follow-up KBS news feature showed Chinese distantwater vessels associated with illegal fishing using Busan’s port to pick-up and drop-off migrant crews. The two features were each seen by over 1.5 million people.

Indonesian crew working on Chinese fishing boat. Testimony broadcast on KBS news, March 2022

Our investigations revealed the human rights abuses endured by Indonesian crew working on eight Korean vessels all owned by a single Korean company supplying international markets. We worked with partners to prepare submissions for the US government to restrict the import of these Korean fish products into the US market. Our Indonesian and Philippine investigations, in which we interviewed 60 crew from vessels flagged to multiple countries, uncovered extensive human trafficking in Korean supply chains.

IMPACT

IN RESPONSE, THE MINISTRY OF OCEANS AND FISHERIES AND THE NATIONAL FISHERY PRODUCTS QUALITY MANAGEMENT SERVICE ADMITTED:

“THERE WERE FLAWS REPORTED ON KBS NEWS AND WE WILL TAKE NECESSARY MEASURES TO CORRECT EVERY FLAW IN THE MINISTRY’S MANAGEMENT."

The Minister announced a legal amendment to the Korean Distant Water Fisheries Development Act that will allow government inspections of suspicious fishing vessels entering Korean ports regardless of where the seafood is destined for.

In June, together with Advocates for Public Interest Law (APIL), We submitted a petition and two briefings to US Customs and Border Protection regarding a major Korean distant water operator, highlighting specific cases of forced labour and human rights abuses. This information helped to inform the decision to downgrade South Korea from Tier 1 to Tier 2 in the US 2022 Trafcking in Persons report.

Gerald Schombs / Unsplash

TAIWAN

The US government agency NOAA compiles a biennial report to Congress on countries linked to illegal fishing, bycatch, or shark catch. In November, NOAA included Taiwan in its 2022 report. Almost all of the Taiwanese vessels named in the report were exposed by our investigations and included tuna boats targeting dolphins.

IMPACT

NOAA’S LISTING HELPED PROMPT SIGNIFICANT RESULTS. THE TAIWANESE GOVERNMENT HAS COMMITTED TO REQUIRE MANDATORY, PUBLICLY AVAILABLE VESSEL TRACKING DATA AND THE INSTALLATION OF CAMERAS ON ALL DISTANT WATER FISHING VESSELS.

A new Fisheries and Human Rights Action Plan was also proposed to help crackdown on the companies driving illegal fishing. We have provided advice to the government and our recommendations - requiring all distant water fishing vessels to be fitted with CCTV, expanding overseas inspection capacity and setting a maximum time at sea - were adopted. Despite some aggressive opposition from the fishing industry, the plan was approved and EJF representatives were invited to speak at the Council of Agriculture’s press conference to launch it. We will monitor its implementation to ensure that this potentially powerful tool is effective in curbing the industrial killing of sharks, dolphins and other wildlife, and the horrific abuses meted out to migrant crews.

Our observations on Taiwan were also shared with the US Department of Labor, Department of State, and USAID and our briefing to the US Department of Labor helped inform the 2022 List of Goods Produced by Child Labor or Forced Labor.

Other positive activities included the training we gave to the Taiwanese Fisheries Agency on interviewing victims of human trafficking; and the technical training given to the Taiwanese company, FCF Co. Ltd, one of the world’s largest tuna traders. Our workshop aimed at strengthening due diligence along the entire supply chain and ending the opportunities for illegally-caught seafood to be laundered onto legal markets.

US GOVERNMENT ACTION TO END ILLEGAL FISHING

Recognising the importance of US support and collaboration with the EU on global fisheries governance issues, we increased our engagement with US officials.

In addition to the submission of briefings on West Africa and Asian IUU fishing referenced above, we have also sought to raise broader awareness on these issues among US decisionmakers. This included close involvement in the preparation and delivery of a USAID convening attended by representatives of NOAA, State Department, the Department of Labor and US intelligence agencies.

We served on the steering committee that prepared and hosted the convening, gave a presentation outlining our evidence, chaired one of the discussion panels and helped to refine a set of recommendations to US Government agencies that were issued at the conclusion of the event. This process increased our profile with these agencies, strengthening our ability to share evidence and inform ongoing amendments to fisheries regulations by the Biden Administration.

IMPACT

WE HAVE BEEN INVITED TO SHARE OUR EVIDENCE ON ILLEGAL FISHING IN CHINA’S DISTANT WATER FLEET WITH OFFICIALS FROM A WIDE RANGE OF US GOVERNMENT AGENCIES AND EMBASSIES.

STRENGTHENING THE EU’S FIGHT AGAINST ILLEGAL FISHING

“It is essential for the EU to step up its engagement with China aiming at similar high sustainability standards and transparency being applied to drive positive changes all along the supply chain.”

EJF-INITIATED JOINT ADVICE FROM THE EU’S LONG DISTANCE ADVISORY COUNCIL AND MARKET ADVISORY COUNCIL, ADOPTED IN DECEMBER 2022.

EJF regularly provides evidence, information, and analysis to the European Commission’s DG Mare IUU Fishing Unit. DG Mare implements the EU’s IUU Regulation, particularly the ‘carding scheme,’ which issues warnings (‘yellow cards’) and sanctions (‘red cards’) to nations that don’t curb IUU fishing. The carding scheme has proved invaluable in improving global fisheries transparency.

In 2022, we compiled vessel alerts documenting suspicious or known illegal fishing relating to Cameroon, China, Ghana, Guinea, Indonesia, Japan, Liberia, Mauritania, Oman, Papua New Guinea, Senegal, Sierra Leone, Somalia, Sri Lanka, Taiwan, The Gambia, and Venezuela, sharing these with the EU to inform their deliberations.

The Ever-Widening Net, our report on China’s distant-water fishing fleet, continues to resonate. In December, the EU’s Long Distance Advisory Council and Market Advisory Council, which advise the EU institutions on their fisheries policies, published their formal Advice, ‘Addressing China’s global distant water fleet activities implications for fisheries governance,’ reflecting several of our recommendations.

An influential EU report - ‘Role and impact of China on world fsheries and aquaculture’ - also drew on our information, highlighting the need for effective action to secure sustainable, legal fisheries and fair competition in the global seafood sector. We share intelligence and briefings on China’s West African fleet with the European Commission and the EU-China IUU Working Group.

The Commission also asks member states to scrutinize high-risk Chinese seafood consignments in the EU.

OUR CAMPAIGNING HAS STRENGTHENED PARLIAMENTARY SUPPORT FOR FISHERIES TRANSPARENCY.

MEPs adopted a largely progressive revision of the EU Fisheries Control Regulation to improve the monitoring of EU-flagged vessels. The MEPs also call on the EU to mandate the installation of cameras on much of the EU fishing fleet, establish digital traceability for all seafood products, and require data on fisheries control to be published.

We brought German and EU officials, retailers, wholesalers, NGOs, and investors together to demonstrate the benefits of better traceability and transparency. In November, with the support of eleven significant businesses, we moderated a panel to launch an industry statement on better fisheries traceability and transparency that brought together representatives from the European Parliament and Commission, industry insiders, and others.

EJF and our EU NGO partners identified a potential danger that could have undermined accurate reporting of seafood catch and led to legalizing overfishing in the EU and by the EU’s global fleet. The “margin of tolerance” is the extent to which boat captains can legally misreport their catch. It has contributed to devastating impacts in the Baltic Sea and may be illegal under EU and international law. With support from policymakers, we secured our first win: a proposal by the European Parliament to increase this “margin of tolerance” for tuna (from 10% to 25%) has been “taken off the table", and we welcomed Germany’s more progressive position. However, we must continue campaigning to protect tropical tuna and other pelagic (open sea) species and the marine biomes they support.

MEPs also adopted a resolution urging the EU to work globally to strengthen ocean governance and biodiversity. In line with our recommendations, the motion included strong language on the need to combat flags of convenience.

EJF is the coordinator and fiscal sponsor of the Oceans 5-supported EU IUU Fishing Coalition. Together with our partners Oceana, The Pew Charitable Trusts, The Nature Conservancy, and WWF, and in collaboration with US NGOs and the Japan Anti-IUU Forum, we secured strong alignment between Japan’s new fish catch certification documents and those of the EU. This crucial development brings the EU, US, and Japanese import control systems closer into step.

and Canadian representatives, a new measure mandated ICCAT countries to act against operators, owners, logistics, and service providers (including insurance and financial services) linked to IUU fishing. ICCAT is the first Regional Fisheries Management Organisation to target beneficial owners in this way and follows a European Commission commitment to greater transparency on beneficial ownership to identify those responsible for illegal fishing. This move is the culmination of several years of persistent advocacy from the coalition.

In Spain, our coalition collaborated with ClientEarth Spain to publish seafood industry guidance on keeping supply chains free from IUU fishing and ensuring decent working conditions. The successful launch event in November included Mercadona, Spain’s largest retailer. The coalition published a report on the positive impact of the carding study and presented it to the UN FAO’s Working Group on the Global Record of fishing vessels.

Finally, we are also arguing for a robust EU Corporate Sustainability Due Diligence Directive that would restrict the import of products linked to environmental destruction and human rights abuses. We were pleased that the draft bill puts fisheries among high-risk sectors. In line with our recommendations, the European Commission has proposed a Regulation restricting products made with forced labour that will adopt targeted risk assessments. Considering that IUU fishing is often associated with forced labour, the law will bolster the EU’s capacity to protect its market from products tainted with such abuses.

Thanks to outstanding preparatory work ahead of an International Commission for the Conservation of Atlantic Tunas (ICCAT) meeting, the coalition secured a big policy win in the final days of 2022. After pushing the EU to submit a proposal on nationals and securing alliances with NOAA, UK

MEPS SUPPORT OUR RECOMMENDATION TO CURB THE USE OF FLAGS OF CONVENIENCE IN FISHERIES.

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TRAINING ENVIRONMENTAL JOURNALISTS

articles and media pieces being produced on illegal fishing, transparency and transhipments in North Sulawesi, and research into the shark fin trade and false export documents between Sulawesi and Hong Kong.

In Indonesia our journalist training project, which is supported by the US Department of State Bureau of International Narcotics and Law Enforcement Affairs, is building capacity for in-depth, quality environmental journalism.

Similarly, our media training project in Ghana, provided a two-day workshop for local journalists, focusing on the illegal ‘saiko’ fishery; and in Liberia, we ran a further media training to strengthen reporting on fisheries issues. One of the participants went on to produce an article on Liberia’s struggle to protect endangered sharks and rays that was published in China Dialogue.

Together with our local partners KBR and Tempo Institute, we hosted online webinars on fisheries transparency and on blue carbon environmental crimes, which were attended by journalists from across Indonesia. Two in-person workshops were hosted by EJF and Tempo Institute, the first in North Sulawesi, covered the illicit trade in shark and ray products; the second in Papua province focused on mangrove destruction. EJF, KBR and Tempo selected three ‘champion journalists’ invited to participate in field training and investigations into environmental crimes. By the end of 2022, these field investigations had resulted in 10 different news

EJF TRAINED 149 JOURNALISTS IN WEBINARS AND WORKSHOPS. SIX CHAMPION JOURNALISTS WENT ON TO PRODUCE 19 NEWS ARTICLES, VIDEOS AND OTHER MEDIA CONTENT.

HELPING TO KEEP THE SEAS NET FREE

Our Net Free Seas programme protects ocean wildlife, preserves coastal ecosystems and empowers local communities.

At least 10% of all marine litter is thought to come from the fishing industry: some 500,000 - 1 million tonnes of fishing gears and nets enter our oceans every year. They entangle, injure or kill millions of animals, including dolphins, seals and sealions, turtles and countless other species, including fish populations that coastal communities depend upon.

Net Free Seas (NFS) works with communities to remove nylon fishing nets discarded or lost at sea. The nets are cleaned, shredded and recycled creating financial benefits for fishing communities.

In NFS first year, over 60 tonnes of discarded nets were collected, generating $18,000 across 22 coastal communities. The successful business model is now being scaled and replicated in Indonesia; the team visited 13 fishing communities to identify potential participants and prepare for the roll-out.

Over the course of the year, NFS Ghana grew in size and in September, our film Net Free Seas: Saving Ghana’s Waters from Plastic Nets and Ghost Gears was launched at film screenings in six coastal communities.

We also have funding from the Norwegian Retailers’ Environment Fund to expand the programme with a Bottle Free Seas project that will install water refill stations at strategic locations around Bangkok in 2023. We will collaborate with local partners and a Refill Network to help reduce the use of plastic bottles.

NFS’s success has been recognised by new donors such as the Canadian Department of Fisheries and Oceans’ Ghost Gear Fund.

IN THAILAND WE DELIVERED A NATIONAL WORKSHOP WITH OVER 50 PARTICIPANTS FROM A RANGE OF GOVERNMENT AGENCIES, LOCAL FISHER GROUPS, DIVE GROUPS AND CIVIL SOCIETY ORGANISATIONS.

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22 60T $18K
COASTAL NETS REVENUE GENERATED
COMMUNITIES COLLECTED
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CLIMATE

CLIMATE BREAKDOWN IS THE ISSUE OF OUR TIME

GIVING A VOICE TO CLIMATE’S MISSING MILLIONS

Climate breakdown is the issue of our time. Our heating world jeopardises the most fundamental human rights of billions of people and will destroy our planet’s critical natural environments and biodiversity. Climate change will exacerbate violent conflict and tensions within and between nations.

For over a decade, EJF has documented the impact of climate change on vulnerable communities in the Global South and campaigned for climate refugees to be given legal recognition and protection. According to UNHCR, the UN’s refugee agency, an annual average of 21.5 million people have been forcibly displaced by weather-related events – such as floods, storms, wildfires and extreme temperatures – since 2008. These figures are set to increase in the decades to come unless we take swift and decisive action to transition to a zero-carbon economy.

DOCUMENTING DROUGHT

IN SEARCH OF JUSTICE

The Horn of Africa is experiencing its ffth consecutive failed rainy season and one of the worst droughts the world has seen in decades that has driven around one million Somali people to flee to Kenya. In 2022 EJF was given privileged access to Dadaab one of the world’s largest refugee camps. Over 220,000 Somali people have been displaced here after fleeing the prolonged and savage drought that has killed their livestock and crops, and devastated their food security. We will produce a film to amplify the voices of those experiencing the very worst impacts of the drought and call for greater support for refugees and to curb the deepening climate crisis.

That the world’s poor – those who have contributed the least to our warming climate - are the most affected by global heating is a profound injustice. Our report In Search of Justice, on the disproportionate impact on vulnerable and marginalised communities, was cited by UN Special Rapporteur Ian Fry in his report to the UN General Assembly.

Ian also spoke at The People’s COP, our online event featuring films, interviews, experts and youth activists, which gave a platform to those on the frontlines of climate change in the Global South. Participants from 37 countries across every inhabited continent contributed to the People’s Climate Manifesto, a roadmap for the positive, urgent, hopeful action our planet needs that was sent to over 1,000 delegates at the UN’s COP27 climate conference in Egypt in November.

IN 2022 EJF WAS GIVEN PRIVILEGED ACCESS TO DADAAB ONE OF THE WORLD’S LARGEST REFUGEE CAMPS.

ENVIRONMENTAL DEFENDERS

SUPPORTING GRASSROOT COMMUNITIES

Our Environmental Defenders programme partners and supports grassroots communities and helps amplify their voice. In Brazil, our efforts focus on the Pantanal, its biodiversity and the Indigenous communities that live within this wetland biome.

2019 - 20

With rainfall at the lowest level in four decades, catastrophic fires raged in the northern Pantanal. Brazil’s National Institute for Space Research detected over 22,000 wildfires that incinerated almost 15,000 square miles - an area larger than Belgium. Fires impacted every Indigenous territory, killed 17 million vertebrates, and released 115 million tons of CO2 into the atmosphere. The world’s appetite for Brazilian beef lies at the root of the problem. Swift action is needed to prevent the worst excesses of an industry fuelling the profits of companies such as JBS, with a carbon footprint greater than Italy’s.

At the height of the fires, EJF began supporting Chalana Esparança, a women-led volunteer collective dedicated to protecting the Pantanal. We have provided video kits, cameras and drones and given training, guidance and support to help these dedicated volunteers document the threats and drive positive change.

2022

An investigative team travelled to the Pantanal to document some of the destruction, working closely with grassroots researchers and scientists and gathering witness testimonies from Indigenous peoples. A Brazilian campaigner joined the team as our first EJF staff member in the Americas – with plans to grow the team and impact in 2023.

We published Paradise Lost? a briefing aimed at EU policymakers and the international supply chains that fuel the destruction. With the election of President Lula and the renewed commitment to Indigenous rights

and environmental protection, we are intensifying our engagement through investigations and support for Indigenous communities. The President’s election offers renewed hope for the future. We will help amplify Indigenous voices within Brazil and internationally, using grassroots evidence and testimonies to leverage swift action to halt and reverse damage to this precious biome. In Europe, we will campaign for wetlands to be included in the EU’s Deforestation Regulation that looks set to come into law in 2023.

FUTURE PLANS

WE WILL STRENGTHEN AND EXPAND OUR INVESTIGATIONS, FIELD PROJECTS, ACTIVIST TRAINING AND CAMPAIGNS TO PROTECT THE NATURAL WORLD AND THE ASSOCIATED HUMAN RIGHTS.

In 2023 we will scale our existing work into new territories and add to the portfolio with new national and global campaigns and grassroots projects. We’ll continue to use film and investigations together with strategic advocacy to expose and end abuses of our natural world and the people whose lives are inextricably linked to it.

This year, we published our new Strategy for Impact (2022-25), outlining our core approaches and the institutional imperatives that will help us to make a major difference for global biodiversity, climate and fundamental human rights.

ENVIRONMENTAL DEFENDERS AND JOURNALISTS

At the heart of EJF’s work is the commitment to train, equip and support environmental defenders and journalists. In 2023 we will run a series of training ‘bootcamps’ for Indigenous communities in Brazil’s Pantanal, aiming to amplify their voice and secure long-term protection for their lands.

30X30 TARGET

In December 2022, over 100 nations at the UN Convention on Biodiversity agreed to protect 30% of the world’s land and ocean ecosystems. EJF will develop a set of principles to ensure that the 30x30 target does not undermine human rights protections for the communities and Indigenous peoples. Conservation can only succeed if it works with the people whose lives are most dependent on the natural world and addresses the external, causal factors behind biodiversity loss.

BOTTOM TRAWLING

We will investigate and campaign to end destructive bottom trawling, which involves dragging heavy fishing nets over the sea bed, tearing up the sea floor and catching everything in the net’s path. In 2022 EJF travelled to Tunisia to film the illegal bottom trawling around the Kerkennah islands, and our grassroots teams in Thailand and Senegal are documenting the practice in national waters. Our aim is to build support for more sustainable fisheries and effective enforcement and decommissioning of the vessels used in this destructive fishery.

DEEP-SEA MINING

Deep-sea mining is a growing threat to our global ocean. The deep sea, the area over 200 metres below the surface, makes up more than 95% of the Earth’s biosphere. It plays a crucial role in global climate regulation, and it has enormous cultural and economic significance for many Indigenous peoples and other coastal communities. Enter deepsea mining – an emerging plan to extract minerals from the seabed. Its effects will be extensive and, on human timescales, irreversible. Despite this, mining companies are pushing hard to mine our shared heritage for their private gain. EJF will use film and present compelling arguments to prevent deep sea mining from becoming a reality.

GRASSROOTS MARINE CONSERVATION AND MANAGEMENT

In September, we signed a grant agreement with the Norwegian Agency for Development Cooperation (Norad) to strengthen grassroots marine conservation and management in Ghana. We will work with

local partners to reverse fisheries declines, improve incomes, and promote community management of wetland and mangrove ecosystems, the key to long-term success. In January 2023, with a three-year grant from the EU’s Neighbourhood, Development and International Cooperation Instrument (NDICI), our approach will begin to be rolled-out into 15 countries across the Global South.

EU DEFORESTATION-FREE PRODUCTS

The EU Regulation on Deforestation-free Products is set to come into law in early 2023. Covering specific commodities, including soy and beef, it aims to guarantee that the products EU citizens consume do not contribute to deforestation or forest degradation worldwide.

We will campaign for wetlands – including the Pantanal – to be included as ‘other wooded land’ that will come under the purview of the new legislation.

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NOAA
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STRUCTURE AND GOVERNANCE

EJF was established under a Deed of Trust (2000) and registered as a charity (No. 1088128) in 2001. As a UK charity, EJF works internationally to defend our shared human rights to a secure natural environment.

EJF has a Board of Trustees responsible for the overall governance and ensuring that it fulfils its fiduciary, legal and financial obligations and programmatic commitments. The Board meets at least twice yearly to review progress and address new governance issues and opportunities. The Board is led by a Chair, with a Treasurer who provides specific additional guidance, oversight and insights into financial matters.

No trustee has a beneficial interest in EJF and none receive any remuneration. The trustees have the power to appoint and re-elect members onto the Board and invest EJF's funds to meet its aims and objectives.

The Board delegates all strategic decision-making, income generation and day-to-day operations to the Directors who are supported by the senior management team (SMT). The Directors and SMT are collectively responsible for meeting the institutional and developmental objectives, and the Directors report to the trustees on finance, risk management and all other governance matters.

OBJECTS OF THE CHARITY

To promote any charitable purpose for the benefit of the public anywhere in the world, including the protection of the natural environment, the relief of poverty and distress, the promotion of health and the advancement of education, particularly by the award of grants or other monetary payments.
To advance the education of the public about all environmental matters, including the preservation, conservation and sustainable development of the natural environment and the causes of environmental degradation or concern.
To carry out or assist in researching the natural environmental and ecological systems and the impact on these of both natural and anthropogenic activities. To publish or otherwise disseminate the beneficial results of such research.

SUPPORTING A DIVERSE, EQUITABLE AND INCLUSIVE GLOBAL TEAM

Headquartered in the United Kingdom, EJF is an international organization with a unitary structure and teams in Belgium, Brazil, Cameroon, France, Germany, Ghana, Indonesia, Japan, Liberia, The Philippines, Senegal, South Korea, Taiwan and Thailand.

By the close of 2022, EJF (UK) employed 23 staff members: 15 female and 8 male.

The global team totals 86 of whom 38 are female and 48 male.

Diversity, equity and inclusion underpin our own approach to conservation, empowering grassroots communities and addressing concerns for the natural environment upon which local livelihoods depend.

We understand the value of an inclusive approach in which all colleagues can learn, contribute and progress safely, and we recognise the value that different perspectives bring to our work in the UK, and across the world. We are committed to encouraging a supportive, DEI culture across our global team, recognising the contribution of every team member and helping them to achieve their best. With remote and diverse offices and projects, we strive to ensure every team member feels that their role is seen and valued.

We are proud that our local staff members are drawn from the communities we work for and alongside. We see the value that different perspectives bring to our work across and between nations. We benefit from their local expertise, experience and capacity and we aim to nurture and strengthen local talent.

WE WELCOME INSIGHTS TO STRENGTHEN OUR APPROACH AND IN 2023 WE WILL:

Develop a set of metrics to measure progress, aiming to be leaders with an empowered, DEI global team.
Establish a training programme for grassroots conservation leadership and activism.

EQUITY AND OPPORTUNITY

We are committed to recruit, reward and develop all staff on equitable and inclusive terms, taking positive action as needed to ensure equity. We want to drive an internal culture where members feel valued for their contributions to EJF’s impact. We aim to be fair, purpose driven and forward looking.

We proactively seek team members from underrepresented groups and communities. We offer equal opportunities for career progression, training, and personal development regardless of personal circumstance and have an ambition to recognise, retain and reward the very highest calibre global team.

Addressing any pay gaps is one of our metrics for our organisational performance and we are committed to recruit and develop all staff on equitable and inclusive terms.

We review and compile salary tiers for each country of operation, setting pay range around the median for comparative jobs market. We aim to promote pay parity across our well-established pay bands. We aim to be competitive to secure and retain the skills and expertise whilst being determined not to distort local job markets. Our ambition is to excel as a caring, supportive employer providing fairly paid, long-term positions and nurturing an engaged, happy, productive and effective working environment for all staff.

PUBLIC BENEFIT

The trustees confirm that they have regard to the Charity Commission's guidance on public benefit when reviewing EJF’s aims, objectives and current activities and to ensure that our planned programme of work continues to benefit the public.

EJF’s public benefit arises from our research and investigations, outreach and advocacy that lead to stronger protection for the environment and associated human rights. Our films, reports and events build public, business and policy awareness of environmental justice and climate change and secure protection for the natural world. Our guidance, training, equipment and support to environmental defenders and journalists contributes to a stronger civil society, empowered to secure long term, positive change.

EJF’s aims continue to be charitable and the benefits conferred are not unreasonably restricted in any way, nor is there any detriment or harm arising from the aims and activities.

RISK MANAGEMENT

EJF takes proactive, actionable, integrated and appropriate risk management to guide all aspects of our work in the UK and overseas. The charity maintains a detailed Risk Register (governance, operational, financial, regulatory, and external risks) and the SMT has direct, informed oversight of current risks. The Risk Register plots potential risks against their probability, priority, and impact, identifying ownership and mitigation measures.

The SMT regularly (at least quarterly) reviews the Register and reports to the trustees, and undertakes additional, ad hoc discussions when new risks are identified or where further risk management and expert advice is required, for example, to mitigate risks from cyber-attack.

Our approach aims to ensure the highest standards of professionalism and oversight to reduce core, internal risks. We aim to ensure the very highest levels of integrity, transparency, efficiency, and impact.

PROGRAMMATIC RISKS

Investigations and field projects can be inherently challenging: they can involve at-sea work or remote, difficult locations where the objective is to gather incriminating evidence of environmental damage. Nevertheless, investigations, field projects and training for environmental defenders are essential, informing all our advocacy and change-making. We have necessarily adopted a pragmatic, informed approach. Our experience guides our planning and mitigation of risk, building learning into our standard operating procedures and detailed assessments to minimize risk, alongside practical training covering at-sea activities, first-response medical training and safety equipment. We continuously review our approaches according to new conditions and take expert local advice to inform assessments.
Government corruption and intransigence are hurdles to stronger environmental protection. We aim to counter this by devising high-level strategies and informing the work of likeminded entities and governments. The EU’s IUU Regulation and our emerging work with US Government agencies are particularly valuable in leveraging action. Our investigations are a critical means by which we drive ambition and remove obstacles to good environmental governance. Whilst never compromising on our independence and the overarching needs of our campaigns and programmes, we nurture productive relationships with governments, both high-level and technical staff to facilitate effective working.

ORGANIZATIONAL RISKS

Reputational – EJF is committed to protecting our staff and overseas partners, contacts and 'whistle-blowers' and ensuring their safety and anonymity, and to safeguarding the communities and individuals we work alongside.
Staff recruitment and retention - we are committed to recruiting and retaining a highcalibre professional team. We are enhancing staff benefits to keep EJF competitive within the sector and expanding opportunities for career progression. Overall, we pay attention to improving the organization's culture and work environment, ensuring that EJF provides a positive, inclusive and rewarding workplace.
Financial – we maintain the very highest standards of financial management and meet or exceed sector-wide best practices. There has never been any suspicious or illicit activity relating to any EJF accounts (UK or overseas). We have a zero-tolerance approach to fraud applying this to EJF’s operations and to those of partners and grantees. Virtually all of EJF's global income comes through the UK charity providing an additional, intentional level of monitoring and controls.

ENVIRONMENTAL SUSTAINABILITY

We recognise that our campaign activities to protect people and planet also have an ‘environmental footprint’.

Our unavoidable travel, energy, equipment, and the production of reports and other materials leave a ‘footprint’, most particularly as carbon emissions. Our environmental policy sets out key measures and our approach to meaningful offset of negative impacts.

Our Sustainable Travel Policy encourages low carbon options and limits air travel; we have a long-held carbon budgeting and tracking process for unavoidable air travel. Our workspaces encourage sustainable procurement and avoidance of single use plastic and other materials with a high environmental impact, keep energy and water consumption low, opt for suppliers who share our environmental goals, reduce consumption, and recycle waste.

We seek to deepen our organisational culture of care and concern for the environment encouraging staff to be personally engaged and motivated. We are introducing “sustainability champions” to deepen the culture and application of the policy, and share learning between the global teams.

The climate emergency is fuelled by a small group of fossil fuel companies. We work hard to avoid supporting them through our finances and investments. We bank and invest our financial reserves in ethical banks and pledge to never invest in funds that perpetuate environmental injustice. As part of our commitment to support the transition to a zero-carbon world, we have invested in a wind turbine and a solar project in Wales. We will expand these investments to bring significant environmental and community-led benefits in the future.

Carbon offsetting schemes are no substitute for real and drastic cuts to CO2 emissions; we invest the money that we would spend on third-party offset schemes into individual projects that reduce net emissions and protect vital ecosystems, with respect for Indigenous and local community rights at their core.

LOOKING TO THE FUTURE

We are putting a revised carbon management strategy in place that will more accurately calculate the unavoidable emissions associated with our operations, mainly from energy and travel.

We will use the strategy to devise targets and help reduce our carbon emissions. At the start of 2023, we are preparing a new round of community-led investments designed to have a demonstrable, measurable impact tackling climate change and protecting human lives and biodiversity.

We are keen to learn from others and innovate to bring new solutions to the challenges we face. We will review our policy regularly and adopt additional criteria that help us succeed as a highimpact, low-environmental cost organisation.

Our full environmental policy is available on our website www.ejfoundation.org

TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2022

CONTENTS
FINANCIAL REVIEW	57
INDEPENDENT AUDITORS REPORT	60
STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET	63 64
STATEMENT OF CASH FLOW	65
NOTES TO THE ACCOUNTS	66

FINANCIAL REVIEW

INCOME

EXPENDITURE

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£5,041,692 (2021: £3,656,946) £4,518,758 (2021: £2,867,150)
4% 3% 2%
Private foundations 9% Oceans
Public bodies Unrestricted charitable
30% activities
Donations and
24%
66% other income 62% Climate
RESTRICTED INCOME £4,206,261 Activist training
UNRESTRICTED INCOME £835,431 and biodiversity
Governance and fundraising
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Almost 100% of EJF’s global income is received and accounted for by the UK charity, enabling forensic monitoring of finances against impact and costeffectiveness. The expenditures reported reflect almost the entirety of our global operations across four continents, as well as investigations, filmmaking, campaign activities and grassroots projects across the globe. EJF's trustees and leadership are committed to delivering exemplary impact and value for money.

FUNDRAISING POLICY AND PLANS

The EJF trustees present their report and accounts for the year ending 31st December 2022. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity Trust Deed dated 29th June 2000.

In 2022, most of EJF's income came from private grant making (66%) and government funding (30%), with donations, sales and other income comprising the final 4%.

In generating this income, our fundraising aims for unparalleled cost-efficiencies. All the fundraising is initiated by members of the Leadership Team and SMT, who are personally responsible for most of the income. We build trusted relationships and demonstrate our expertise and impact to secure new and additional income from trusts and foundations, statutory funders and individuals who share our vision for environmental justice.

YEAR END BALANCES

At the year end, the funds stood at £5,712,926

RESERVES POLICY

The Trustees, CEO and Director closely monitor and assess expenditures to establish an appropriate amount for reserve to ensure the ongoing financial and operational security of EJF. The Reserve for 2023 will stand at £1.5 million pounds representing approximately six months of core operational costs.

EJF does not have a development team, nor do we contract out or use any external agencies, underscoring EJF’s highly cost-effective fundraising approach.

We do not make direct marketing appeals (advertising, mail or in person) or undertake public fundraising events. We are registered with

the Fundraising Regulator and follow the code of Fundraising Practice. We have never received any complaints about our fundraising.

We aim to double our income between 2022 and 2026, with a significant increase in the proportion of unrestricted funding, enabling us to respond to new and unforeseen opportunities and needs, develop new partnerships, begin work on pressing issues and scale and replicate our programmes into additional geographies.

We will diversify our funding sources, broadening our support base and opportunities to develop new campaigns and programmes.

We will never accept any funding that would compromise our independence or integrity. We will never accept funding linked to fossil fuel extraction or related industries.

Throughout our fundraising, we want to protect EJF's reputation, encourage transparency and enhance public trust and confidence in our work, impact and cost-effectiveness.

GRANT MAKING POLICY

From time-to-time EJF awards grants to strategic and implementing partner organisations. We are the fiscal sponsor for the Oceans 5 EU IUU Coalition and also provide grants specified in our role as programme coordinator for the NORAD-supported programme in Ghana. All grants are subject to thorough due diligence checks and a written grant or sub-grant agreement outlining key activities and expected deliverables, financial costs and timeframe, which are reported on by the grant recipient. Grants to partner organisations in 2022 totalled £503,660.

EJF is extremely grateful to all our funders and individuals who share our vision and provide such generous support to enable our work. In 2022, these include Apple Europe, Arcadia Fund, Danish Institute for Human Rights, Dropbox Foundation, EuropeAid, Generation Foundation, Gordon and Betty Moore Foundation, Humanity United, Levi Strauss Foundation, NDICI, Norad, Norwegian Retailers Environment Fund, Oak Foundation, Oceans 5, Pew Charitable

Trust, Rufford Foundation, US State Depart (Bureau of International Narcotics and Law Enforcement Affairs), Walton Family Foundation, Waterloo Foundation.

STATEMENT OF TRUSTEES’ RESPONSIBILTIES

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for the year. In preparing those financial statements the trustees are required to:

Select suitable accounting policies and the apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgments and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and regulations made thereunder. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was agreed and signed on behalf of the Board of Trustees on 31/08/2023

S McIvor, Chair

INDEPENDENT AUDITORS REPORT

OPINION

We have audited the financial statements of the Environmental Justice Foundation (the ’charity’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of 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:

give a true and fair view of the state of the charity’s affairs as at 31 December 2022 and of its incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland; and
have been prepared in accordance with the requirements of the Charities Act 2011.

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 charity 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 trustees’ 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 charity’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.

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

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

Our opinion on the financial statements does not cover the other information and 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 course of 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 there is 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.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees' Responsibilities Statement set out on page 58, the trustees 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 charity’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 company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The Charity is required to comply with charity law and, based on our knowledge of its activities, we identified that the legal requirement to comply with the Charity SORP was of key significance.
We gained an understanding of how the charity complied with its legal and regulatory framework, including the requirement to comply with the Charity SORP, through discussions with management and a review of the documented policies, procedures and controls.
The audit team, which is experienced in the audit of charities, considered the charity’s susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override.
Our approach was to check that all income was properly identified and accounted for and to ensure that only valid and appropriate expenditure was charged to the charity’s funds. This included reviewing journal adjustments and unusual transactions.

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.

USE OF OUR REPORT

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken, so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report or for the opinions we have formed.

Knox Cropper LLP, Statutory Auditor 65 Leadenhall Street London. EC3A 2AD

29[th] September 2023

Knox Cropper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2022

NOTES	RESTRICTED FUNDS	UNRESTRICTED FUNDS	TOTAL 2022	TOTAL 2021
	£	£	£	£
2 3 4 5 1.7 13	4,203,584 ‒ ‒ 2,677 4,206,261 ‒ 3,247,025 3,247,025 ‒ ‒ 959,236 ‒ 959,236 1,600,086 2,559,322	814,454 1,900 2,404 14,914 1,759 835,431 35,791 1,235,942 1,271,733 ‒ 170,072 (266,230) (266,230) 3,419,834 3,153,604	5,018,038 1,900 2,404 14,914 4,436 5,041,692 35,791 4,482,967 4,518,758 ‒ 170,072 693,006 ‒ 693,006 5,019,920 5,712,926	3,633,986 5,678 8,370 1,833 7,079
				3,656,946
				55,619 2,811,531
				2,867,150
				‒ 54,891
				844,687 ‒
				844,687 4,175,233
				5,019,920

BALANCE SHEET

AS AT 31ST DECEMBER 2022

NOTES	2022	2022	2021	2021
	£	£	£	£
10 9 11 12 13	7,754 241,121 5,337,099 5,585,974 (47,393)	57,884 116,461 5,538,581 5,712,926 2,559,322 3,153,604 5,712,926	7,933 194,742 4,757,364 4,960,039 (90,171)	57,884 92,168 4,869,868
				5,019,920
				1,600,086 3,419,834
				5,019,920

The accounts were approved by the trustees on 31/08/2023 and signed on its behalf by

S McIvor Chair

STATEMENT OF CASH FLOW

NOTES TO THE ACCOUNTS

AS AT 31ST DECEMBER 2022

CASH FLOWS FROM OPERATING ACTIVITIES: NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES: Dividends and interest from investments Purchase of property, plant and equipment Proceeds from sale of assets Purchase of investments NET CASH PROVIDED BY/(USED IN) INVESTING ACTIVITIES CHANGE IN CASH AND CASH EQUIVALENTS IN THE REPORTING PERIOD CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE REPORTING PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE REPORTING PERIOD	2022	2021
	£	£
	670,110 14,914 (105,289) ‒ ‒ (90,375) 579,735 4,757,364 5,337,099	857,704
		1,833 (94,570) 500 (384)
		(92,621)
		765,083 3,992,281
		4,757,364

RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period Depreciation charges Other (Gains)/losses Dividends and interest from investments (Increase)/decrease in debtors Increase/(decrease) in creditors (Increase)/decrease in stock NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES	2022	2021
	£	£
	522,934 80,996 170,072 (14,914) (46,379) (42,778) 179 670,110	789,796 49,340 54,891 (1,833) (66,086) 31,318 281
		857,704

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF ACCOUNTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern.

The financial statements are presented in pounds sterling.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Judgements and key sources of estimation uncertainty are detailed in the accounting policy where applicable.

1.2 INCOMING RESOURCES

The incoming resources of the charity have been recognised once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

1.3 EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. The charity is unable to recover VAT on its expenditure and any VAT arising is included as part of the expenditure to which it relates.

1.4 FINANCIAL INSTRUMENTS

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments, including its debtors and creditors. These are initially recognised at transaction value and subsequently valued at their settlement value. Cash and cash equivalents comprise cash in hand and call deposits and are subject to an insignificant risk of change in value.

1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets are stated at cost less depreciation. During the year the trustees reviewed the fixed assets accounting policy and changed the depreciation rates to better reflect the usage of the assets.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, Fittings & Equipment – 33.33% straight line
Motor vehicle – 20% straight line
Fixtures and Fittings – 33.33% straight line

1.6 SOCIAL INVESTMENTS

Social investments, whose purpose is wholly or partly to further the Charity’s aims, are measured at fair value, if this can be measured reliably, or, if not possible then, at cost less impairment.

1.7 FOREIGN CURRENCY

Foreign currency transactions are translated at the rates ruling when they occurred. Foreign currency monetary assets and liabilities are translated at the rates ruling at the balance sheet dates. Any differences are taken to the statement of financial activities.

Support Costs have been allocated on the basis of direct costs.

1.8 FUND ACCOUNTING

Unrestricted general funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for the general purposes of the charity. The charity may designate its unrestricted funds for a particular purpose and these funds are also unrestricted and may be undesignated at any time.

Restricted funds are to be used in accordance with the specific restrictions imposed by the donor. Transfers to the restricted funds are EJF contributions to the activities.

1.9 TAXATION

The charity is exempt from tax on its charitable activities.

2. GRANTS AND DONATIONS

2. GRANTS AND DONATIONS
Grants Donations	2022	2021
	£	£
	4,827,177 190,861 5,018,038	3,356,219 277,767
		3,633,986

3. INVESTMENT INCOME

3. INVESTMENT INCOME
Dividend income Interest Receivable	2022	2021
	£	£
	2,410 12,504 14,914	1,353 480
		1,833

4. RAISING FUNDS

4. RAISING FUNDS
Direct Costs Support	2022	2021
	£	£
	33,247 2,544 35,791	50,354 5,265
		55,619

5. PROJECT COSTS

RESTRICTED COSTS OCEANS CAMPAIGN Direct Project Costs Support Costs CLIMATE Direct Project Costs Support Costs HUMAN TRAFFICKING Direct Project Costs Support Costs ACTIVIST TRAINING Direct Project Costs Support Costs FORESTS Direct Project Costs Support Costs PLASTIC Direct Project Costs Support Costs WILDLIFE Direct Project Costs Support Costs COMMUNICATIONS Direct Project Costs Support Costs	2022	2021
	£	£
	2,439,844 186,720 2,626,564 355,743 27,225 382,968 85,119 6,514 91,633 68,897 5,273 74,170 5,430 416 5,846 93,032 7,120 100,152 18,691 1,430 20,121 6,753 517 7,270	1,542,935 161,326
		1,704,261 94,640 24,879
		119,519 83,630 8,744
		92,374 ‒ ‒
		‒ 4,470 467
		4,937 37,092 3,878
		40,970 9,758 1,020
		10,778
		479 76
		555

5. PROJECT COSTS (CONTINUED)

UNRESTRICTED COSTS COTTON Direct Project Costs Support Costs GOVERNANCE COSTS Audit fee Direct Project Costs Salaries Support Costs OTHER UNRESTRICTED PROJECTS Direct Project Costs Support Costs	2022	2021
	£	£
	20,525 1,571 22,056 6,120 631 46,121 3,578 56,450 1,017,805 77,892 1,095,697 4482967	8,641 903
		9,544 5,100 170 40,155 4,216
		49,641 718,800 60,152
		778,952
		2811531

6. SUPPORT COSTS

6. SUPPORT COSTS
Education and Outreach Salaries, NI and Pension Costs Programme Premises costs Legal and Audit Fees Bank Charges Depreciation Overheads Travel ALLOCATED TO: Fundraising Restricted Project Costs Unrestricted Project Costs Governance	2022	2021
	£ ‒ 108,027 14,884 29,127 2,857 7,517 82,332 70,067 5,989 320,800 2,544 235,215 79,463 3,578 320,800	£ ‒ 122,551 10,513 44,910 2,360 1,923 49,340 35,803 3,522
		270,922
		5,265 201,289 60,152 4,216
		270,922

Support costs have been allocated on the basis of direct costs.

7. TRUSTEES

None of the trustees (or any persons connected with them) received any expenses or remuneration from the charitable trust during the year.

8. EMPLOYEES

NUMBER OF EMPLOYEES

There was an average number of 25 (2021: 20) employees working in the UK. Additionally 65 (2021: 56) members of staff in Liberia, Ghana, Germany, Thailand, Korea, Belgium, Indonesia, Philippines, France, Japan, Taiwan, Brazil, Cameroon and Senegal are paid locally.

EMPLOYMENT COSTS Wages and Salaries Social Security Costs Other Pension Costs Overseas contractors	2022	2021
	£	£
	972,038 109,105 84,417 1,511,957 2,677,517	782,375 82,156 89,793 816,705
		1,771,029

9. TANGIBLE FIXED ASSETS

COMPUTERS AND CAMERAS	MOTOR VEHICLE	FIXTURES AND FITTINGS	TOTAL 2022	TOTAL 2021
£	£	£	£	£
219,238 100,849 ‒ 320,087 175,437 51,713 227,150 92,937 43,801	47,560 ‒ ‒ 47,560 27,980 14,687 42,667 4,893 19,580	43,179 4,440 ‒ 47,619 14,392 14,596 28,988 18,631 28,787	309,977 105,289 ‒ 415,266 217,809 80,996 298,805 116,461	215,407 94,570 ‒
				309,977
				168,469 49,340
				217,809
				92,168

10. SOCIAL INVESTMENT

THE NUMBER OF EMPLOYEES WHOSE EMPLOYEE BENEFITS EXCEEDED £60,000 WAS:

£60,000 - £70,000 £70,000 - £80,000 £80,000 - £90,000 £90,000 - £100,000	2022 2021
	£ £
	2 ‒ ‒ ‒ ‒ 1 2 1

Senior Management comprises the CEO, Director and Chief Operating Officer. The total employee benefits paid to key management personnel during the year amounted to £295,151 (2021: £205,430).

In 2016 EJF Trust purchased 5,000 £1 shares in a new Welsh Wind Co-op with an additional investment of £5,000 made in 2018. In 2020 an additional 48,000 £1 shares were purchased in EGNI solar energy.

Cost at 1 January 2022 Additions Disposals Gains/(losses) Total investments at 31 December 2022 Investment cost at 31 December 2022	2022	2021
	£	£
	57,884 ‒ ‒ ‒ 57,884 58,000	58,000 384 (500) ‒
		57,884

		58,000

11. DEBTORS

11. DEBTORS
Partners advances EJF Ltd (see Note 15) Other debtors and prepayments	2022	2021
	£	£
	112,678 26,600 101,843 241,121	105,083 26,600 63,059
		194,742

EJF Charitable Trust is the grant administrator for The Norwegian Agency for Development Cooperation, the Rockefeller Philanthropy Advisors (O5 Project) and Walton Family Foundation grants which involve a number of charities working in partnership. EJF CT advances grant funding to each partner according to an agreed schedule.

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals	2022	2021
	£	£
	47,393 47,393	90,171
		90,171

– RESTRICTED FUNDS (CONTINUED) COMPARATIVE 2021

BALANCE 1ST JANUARY 2021	INCOME	EXPENDITURE	TRANSFERS	BALANCE 31ST DECEMBER 2021
£	£	£	£	£
1,458,900 7,306 ‒ 19,535 ‒ 9,751 ‒ ‒ 12,324 ‒ 1,507,816	1,820,386 ‒ ‒ 110,042 31,581 ‒ ‒ 7,339 ‒ ‒ 1,969,348	(1,732,907) (553) ‒ (92,374) (119,519) ‒ (4,937) (9,544) (12,324) (10,780) (1,982,938)	‒ ‒ ‒ ‒ 87,938 ‒ 4,937 2,205 ‒ 10,780 105,860	1,546,379 6,753 ‒ 37,203 ‒ 9,751 ‒ ‒ ‒ ‒
				1,600,086

14. UNRESTRICTED FUNDS

13. RESTRICTED FUNDS

BALANCE 1ST JANUARY 2022	INCOME	EXPENDITURE	TRANSFERS	BALANCE 31ST DECEMBER 2022
£	£	£	£	£
1,546,379 6,753 37,203 ‒ 9,751 ‒ ‒ 1,600,086	3,609,864 ‒ 129,044 392,418 ‒ 10,000 64,935 4,206,261	(2,626,565) (6,753) (91,634) (382,968) ‒ (74,170) (64,935) (3,247,025)	(72,924) ‒ ‒ 72,924 ‒ ‒	2,456,754 ‒ 74,613 9,450 9,751 8,754 ‒
				2,559,322

BALANCE 1ST JANUARY 2022	INCOME	EXPENDITURE	TRANSFERS	BALANCE 31ST DECEMBER 2022
£	£	£	£	£
3,419,834 ‒ 3,419,834	1,005,503 ‒ 1,005,503	(1,271,733) ‒ (1,271,733)	(87,440) 87,440 ‒	3,066,164 87,440
				3,153,604

15. SPLIT OF ASSETS BETWEEN FUNDS


Fixed Assets Net Current Assets	UNRESTRICTED FUNDS	RESTRICTED FUNDS TOTAL 2022
	£	£ £
	174,345 2,979,259 3,153,604	‒ 174,345 2,559,322 5,538,581
		2,559,322 5,712,926

– SPLIT OF ASSETS BETWEEN FUNDS COMPARATIVE 2021

UNRESTRICTED FUNDS	RESTRICTED FUNDS	TOTAL 2021
£	£	£
150,052 3,269,782 3,419,834	‒ 1,600,086	150,052 4,869,868
	1,600,086	5,019,920

16. RELATED PARTIES

S. Trent, Executive Director, and J. Williams, operations director of the Trust, are also directors of Environmental Justice Foundation Company Limited by Guarantee (EJF Ltd) which is a not-for-profit sister organisation operating from the same premises and sharing certain facilities and resources.

During 2018 an advance of £26,600 was made to EJF Ltd to enable the company to purchase a piece of woodland. The woodland will be transferred to EJF CT in 2023.

17. OPERATING LEASES COMMITMENTS

18. COMPARATIVE FIGURES FOR THE STATEMENT OF FINANCIAL ACTIVITIES AS REQUIRES BY FRS 102

RESTRICTED FUNDS	UNRESTRICTED GENERAL FUNDS	UNRESTRICTED DESIGNATED FUNDS	TOTAL 2021
£	£	£	£
1,962,009 ‒ 7,339 ‒ ‒ 1,969,348 ‒ 1,982,938 1,982,938 ‒ (13,590) 105,860 92,270 1,507,816 1,600,086	1,671,977 5,678 1,031 1,833 7,079 1,687,598 55,619 828,593 884,212 54,891 858,277 (105,860) 752,417 2,667,417 3,419,834	‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒ ‒	3,633,986 5,678 8,370 1,833 7,079
			3,656,946
			55,619 2,811,531
			2,867,150
			54,891 844,687 ‒
			844,687 4,175,233
			5,019,920

Minimum lease payments under non-cancellable operating leases fall due as follows:

LAND AND 2022	BUILDING 2021	OTHER 2022 2021	OTHER 2022 2021
£	£	£	£
81,329 282,504 15,345 379,177	69,161 56,323 ‒ 125,484	‒ ‒ ‒ ‒	‒ ‒ ‒
			‒

ENVIRONMENTAL JUSTICE FOUNDATION PROTECTING PEOPLE AND PLANET ejfoundation.org