2020-12-31-accounts

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Charity Number: 1174115 The Conflict and Environment Observatory Report and financial statements for the year ended 31 December 2020 t4D E www.ceobs.org D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Contents Reference and administrative informalion for the year ended 31 December 2020........ Trustees, annual report for the year ended 31 Deeernber 2020................................... Dlr•¢tor'$ r•port........................................................................................................... ObjoctiVO$................................................................................................................... Activitie$ in 2020, our achievements and perfornian¢e..................................................... 1. Monitorlng and ¢olleeting data on the environmental and derived humanltarlan ¢onsequeThce8 of armed conflicts and military activities. ............................................... 2. Developing tools and und•rt•klng eapaeity building actlvltles to enable relevant stakeholdersto UfKlertake such monitoring and d•t• ¢oll•ction. .................................... 3. Edu¢8ting th• publi¢. d•¢i8ion m•k•rs. poli¢y mak•r, r•s••r¢h•rs. ¢ivil s•¢i•ty and th• natlonal and international medla about the envlronmental and derlved humanltarlan ¢on$oqu•n¢•s of rrn•d ¢onfllct #nd mllliry a¢tlvlil•$.................................................. 4. Contributing to th• Und adrniniltration of legislation and commenting on proposod 1•gl$l•tlon. Beneficl•rl•s of our iervl¢ei ......................................................................................... 11 .10 Fln•n¢l•l r•vl•w................................................................................... ...... .. .... 11 R•i•rv••..................................................................................................................... 12 Plan8 for th• futur•...................................................................................................... 12 Stru¢tur•? g•v•rn•n¢• and m•n•g•m•nt.. Op•rtlon•l d•cl8lon-m•kln9........................................................................................ 13 R•l•ted part1 •nd rel•tlonShlW1th othworg•nls•tlon•...............................................14 R•mun•v•ilon poll¢yfor k•y m•n•g•m•nl p•rwnn•l ... ................... .. ..... .. ... .. .. ... ....14 Rlk rnang•rn•nt........................................................................................................ 15 Fund8 h•ld al cu8todi•Th tru8t•• on b•h•lf of oth•rs......................................................... 15 .13 Envlronm•ntsl •nd w¢l•l poll¢y.................................................................................... 13 Statement of rpOnsIbl111•eS of the trustee•...................................................................16 Independent examinerfs report to the trustees of The Conflict and Environment Observatory .......................................................................................................17 Financial stalom•nls and not•s to th• accounts.....................................................................................................................18 D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

The Conflict and Environment Observatory: Reference and administrative information for the year ended 31 December 2020 Charity number: 1174115 Registered office and operational address: The Conflict 2nd Environment Observatory, The Chapel, Scout Road. Mytholmroyd. Hebden Bridge. West Yorkshire. HX7 5HZ. The charity is also known as CEOBS. Trustee8: Trustees, who served during the period and up to the date of this report, were as follows: David Cullen (Chair) Joseph Farha (resigned 2110412021) Dr lessica Hope Oliver Brown Dr Teresa Lappe-osthege Dr Matthew Bolton (appointed 161071201 No trustees held title to property belonging to the charityduring the reporting period or at the date of approval. Key management personnel: Doug Weir (Research and Policy Director) Banker8: The Co-operative Bank plc. i Balloon Street, Manchester, M4 4RF.. Sollcitor6: Elderflower Legal and Secretarial Services, Chestnut House, 23 Ryles Park Road, Macclesfield, Cheshire SKII 8AH. Independent examiner: Patrick Morrello ACA, Third Sector Accountancy Ltd., Holyoake IIouse, Ilanover Street, Manchester. M60 OAS. D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

The Conflict and Environment Observatory: Trustees, annual report for the year ended 31 December 2020 The trustees present their report and the unaudited financial statements for the period ended 31 December 2020. Included within the trustees. report is the directors, report as required by company law. Reference and administrative information set out on page i forms part of this report. The financial statements comply with current statutory requirements, the charity's constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP; applicable to charities preparing their accounts in accordance with FRS 102. Director's report Like so many others, our activiries during 2020 were framed by the COVID-19 pandemic. It created many obstacles but also provided new opportunities. certainly in terms of outreach. As with everyone else. we had to adapt to remote and online working, although as our activities often involve international collaboration and travel this required less of a transition than for some organisations. Nevertheless. with staffworking from home, often on reduced hours due to caring responsibilities. projects proceeded more slowly than would otherwise have been the case. simply because of slower communication and reduced capacity. The pandemic had a significant impact on our work around international processes, some ofwhich ground to a halt. others of which moved to a virtual format, often reducing the opportunities for meaningful civil society engagement. The pandemic's impact on access to donor funding is yet to fully play out but maywell have an impact on CEOBS in 2022. In spite of the constraints of the pandemic. CEOBS had a successful year. maintaining a steady stream of publications and refining our research methodologies. Q3 and Q4 were heavily focused on research for products that were to be published in early 2021. We also made good use of virtual formats to engage with the public and other stakeholders. Our main funding for the period came from a three-year grant from the Norwegian Ministry of Foreign Affairs, developed in partnership with Norwegian People's Aid (NPA), and from a two-year grant from the loseph Rowntree Charitable Trust. We also managed to secure additional projert funding from the Knowledge Management Fund, the British Ecological Society and the Nahrein Network, and worked on a project for the Finnish Ministry for Foreign Affairs which was secured in 2019. Doug Weir Research and Policy Director D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Objectives CEOBS, Objects are: Topromotefor thepublic benefit theprotection of individuals. communities and ecosystems from the effects ofenvironmental damage related to arnzed conflicts and military activities. These objectives will be fulfilled by undertaking the following activities: . Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities; . Developing tools and undertaking capacity building activities to enable relevant stakeholders to undertake such monitoring and data collection: 3. Educating the public. decision makers. policy makers. researchers. civil society and the national and international media about the environmental and derived humanitarian consequences of armed conflicts and military activities. 4. c.ontributing to the sound administration of legislation and commenting on proposed legislation; 5. Undertaking relevant activities in these fields in partnership with other organisations sharing a similar purpose, where the Trustees have dctermincd that this is in kecping with the CIO'S Objects. Activities in 2020, our achievements and performance The charity's main activities and beneficiaries are described below. All its charitable activities focus on efforts to increase understanding and awareness of the environmental dimensions of armed conflicts and military activities. in order to strengthen protection for affected people and ecosystems. and are undertaken to further CEOBS, charitable purposes for the public benefit. CEOBS was established in August 2017 and publicly launched in April 2018. During 2020 our primary focus areas related to our four core workstreams: monitoring and raising awareness around environmental issues in recent and ongoing conflicts; monitoring and contributingto international legal and policy processes intended to minimise harm. environmental mainstreaming in humanitarian disarmament; and collaborative work with civil society on the environment, peace and security. 1. Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities. Yemen remained the main focus of our conflict research during 2020. We used remote sensing techniques to analyse three main environmental themes: biodiversity and protected areas, groundwater stress and land degradation. These ranged from visual analysis of satellite imagery to Tnore specialised remote sensing products. Major reports D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

on land degradation and agricultural stress were published in October 2020., We also published more general pieces on issues and opportunities associated with conflict monitoring.. As well as analysing trends and issue5. we were also able to study individual incidents in particular conflict areas and from military activities. In a number of cases we worked with thematic experts to develop posts. These were published on our website or via our social media channels, examples include: An analysis of air pollution in Kabul.3 Monitoring the status of a hazardous oil tanker off the coast of Yemen. Monitoring the environmental impact of incendiary weapons in Nagorno- Karabakh.- Exploring how geodiversity is impacted by conflicts. An exploration of environmental governance in eastern Ukraine. An open source investigation into minewater flooding in eastern Ukraine. Analysis of marine and terrestrial oil spills in Yemen. Provided capacity to the UN'S humanitarian response to air quality issues around displacement camps on the Colombianlvenezuelan border. R•$ult8 The Yemen data we have published will contribute towards increased understanding of a range ofenvironmental and derived humanitarian problems in the country. Addressing problems such as water stress and land degradation will be critical for the country's eventual recovery. The data has been made available to those working on the ground in Yemen to help reduce threats to human health and the environment. ' CEOBS, Yemen'5 agriculre in distres$, (kt 2QlO Yemtn's ¢onf]iti impacted agriculture in theTihamah? (kt 3020 ni CEOBS, How ha5 ' CEOBS, Eyes in the sky- Earth ObseallonS to monltor conlilrt and eni'lronment. ort 2020 nfli CEOBS. Can citizen srienre help closethe tniiionmental monitoiing gap intortflict5? O¢t 2020 nlronMental- ILEOBS. Kabul US embass)'data Teveals the s'enty0[aIrpo1[Utiort in thecity. lan 2020 httpSJI£EobkabllLU- ernba4s -data-rCe31%-thC-SeveTl -ol-aiT- 4 CEOBS, Time to moTre beyond Yemen 55AFER oil tanket blamtgame. lurte 2020 and- il-tankor-blam ani 5 CEOBS'Fltes In Katabakh,. Nov 2020 CEOBS, Geodiversity also needs protection during arn)edconf]ias, May 2Q20 h protcction-duling-armfdi. 7C.F.OTIS. F.xploring environmental governance in eastern Ukraine. May 2Q20 h Ko%-eTndnce-in-easteTn-ukTaine CEOBS, Are abandoned mines flooding in ilkraine's Donbas region?April 2020 h flooding-i 9 CEOBS, Recent oil spills iTL centra] Yemen. (kt 2020 hrt rin nvir ceobs.o abandoned-rnine%-Bre- ceobs.or recent-oil-s ills-in-central- emen D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

See 2 below for our research methodologies. and 3 below for our assistance to the media. The research outputs from our monitoring work were released via social media or on ourwebsite. Whilst we collatc and analyse data on our digital reach, quantifying the precise impact is challenging. however, OUT Outputs all contribute to the environmental conflict narratives that we present on our website to help increase public awareness and institutional understanding. 2. Developing tools and undertaking capacity building activities to enable relevant Stakeholders to undertake such monitoring and data collection. Our work in 2020 focused on three approaches to data collection, all of which will be ongoing areas of study for us: remote sensing. citizen science and in situ by mine clearance personnel. We explored new methodologies for remote sensing and satellite analysis. This included a method to geolocate incidents using topographical features captured in video footage, using gravity measurements to determine groundwater conditions, and merging satellite, humanitarian and other open source datasets to track agricultural stress. We organised a session on citizen science in areas affected by conflict at the European Citizen Science Association conference, featuring speakers who had worked on projects in Colombia, Palestine and Somalia.,. Results Remote research outcomes using novel tools included agricultural stress in Yemen, minewater discharge in Ukraine. incendiary weapons use in Nagorno- Karabakh and oil pollution in Ycmcn. Further monitoring work undcrtakcn in Q3 and Q4 of 2020 was published in carly 2021. All mcthodologics arc publishcd alongside our research outputs. We had a positive response to ourvirtual workshop on civilian science but the pandemic has restricted further work on participatory research. 3. Educating the publi¢, de¢i$ion makersy policy maker$, re$ear¢her$, civil society and the national and international media about the environmental and derived humanilarian consequences of armed conflict and military activities. During 2020 CEOBS staff undertook a range of outreach and educational activities for a diverse range of audiences. These included: ' CEOBS, Workshop report- #CitScL2020 Citizen science in areas affertedby armed conflict. Oct 2020 https'.Ilieubs.ur&.'i%"vrkshup.repvrt-iits(12V2V.Cltizen.science.in-ai¥dS-affcrted.b}"_aitned.cvnflict D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Remote presentations and seminars for students, including Central European University Budapest. the University of Manchester and King's College London. Providing technical advice and interviews for journalists and media organisations, including but not limited to: World Politlcs Review," CBS, AI lazeera.13 The Telegroph." The Guardian. Le Monde. The Independent, The New Statesman, Deutsche Welle., and Forbes.16 Much of this related to our work to highlight the threats posed by the FSO SAFER oil terminal off Yemen. We convened or co-convened virtual events on: Environmental impact and Climate Change adaptation in mine action; Confronting Conflict Pollution report launch; and the Sustainable Development Goals and mine action. We spoke on panels at expert events including- Environmental Peacebuilding- The Year in Review and the Year Ahead IEnPaXI; Can international law protect the environment in armed conflict? IIISS); Data and Climate Security: How Climate Security Data Ana1ICS Can Support Integrated Analysis for Sustaining Peace IBerlin Security Conference): Armed Conflict and the Environment (Dalhousie University/Canadian Red Crossl; Environment, Climate, Conflict, and Peacebuilding meeting; Mainstreaming the Environmental Dimension of SROL ICEOBSIKMFI: Conflict and the environment: An implementation vehicle for legal principles to protect the environment in relation to armed conflicts (Finnish MFA). To mark the United Nations, International Day for Preventing the Exploitation of the Environment in War and Armed Conflict on November 6th, CEOBS contributed to a common statement and publication by civil society and undertook social media activities to promote the day and its message. We worked with the UK Institution of F.nvironmental Sciences on an edition of their journal dedicated to conflict and the environment. and in doing so reached a new constituency of UK environmental professionals. c.an Militant Cjroups Fnvironmontalists? WoAdPolitrcsReview. Apr 2010 ' A supertanker full olcNde oil d¢¢aying amid Yemen's ¢ivil M?rcould blow up. CllS, lun 2020 htt ww.cbsnews.com:'new'sllso-4aler-r2nker- 'emen- enanker-full-of-cn]de-oil-deca tsp Yetnen's Ilouthi rebels agree to give UN acce5S to abandoned tanker,Allozeern, lul 2020 Howa decasqng oil tanker became a'massive floatiTLgbomb- risking millions of lilS in Yemen. The Telexruph, lul 20ZO '. httys..1l.YoutUbe.cOMlwatch-10fP1'9Izi}' Decayirtg Oil Tartkeroflyemen Threatens En10mental Di5astei. FtsAJcs. Qkt 2020 htt vw.forbos.coni . t)oamra'dan 2020 JO'2 mons-fso-safor-a-loomi -, C.EOB.S, Wh}'we'Te calling for a newagenda on the Environment. Pea(e and Securirythis #EnvConfiictDay, Nov 2020 'The IES, EnvironmeNftil.Scienttst, lune 2020.Ta]king tactics= Eni'ironmental proiection and armedionflirts https.'IlwTrv.the-ies.VT&.'sitesldefdultlfiles,.'jvurna15jtni'jivnJnental-protection-&rtned-cunflicrs.pdf D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

We created a video for Geneva Peace Week introducing elements of the legal framework protecting the environment in relation to armed conflicts." and launched our own Youtube channel.- We co-convened meetings for civil society organisations interested in developing or collaborating on research and advocacywork on the environmental dimensions of conflicts. We launched the Friends of CEOBS to allow technical experts to contribute to our activities. We received a grant to develop STEM teaching materials on conflict and the environment for school children,- although the pandemic has delayed implementation of the project. We continued to populate our website with conflict and thematic resources. One accessible overview of conflict and the environment published to coincide with World Environment Day has become our most accessed page." We also responded to numerous requests for information from the media, students. researchers and the public. and for technical assistance on environmental issues from NGOS and states. Results CF.OBS enjoyed an increase in media coverage of our research. and provided technical advice to a diverse range of media organisations. During 2020 our website. www.ceobs.org. was visited by 28.954 users who viewed 59,446 pages. This was a modest increase on 2019. The site informs public understanding of the environmental and derived humanitarian dimensions of armed conflicts and military activities. and acts as a resource for researchers, governments and the media. During 2020 the 973 tweets from CEOBS made nearly one million impressions, more than twenty thousand engagements. 2,924 likes and 1,815 retweets. Comparing to 2019 shows the increased impact of our tweets. Per average tweet, the engagement rate is up 86%, retweets by 36°/0. likes 57%, url clicks 48%. and detail expands 225%. Follower numbers are not tracked by Twitter, but we estimate an increase of at least 20% over the year. CEOBS, A legal framework for environrnental peacebllilding. Nov 2020 h ' CEOBS, YouTube channel htt ceob£.or Iriend 'CEOBS. CEOB5' STEM schools programme lor 2020-2021. lun 2020 lor-2020-2021 CEOBS. Huw doeswat damage the envlroThmeTht? llln 2020 Ymx D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Contributing to the sound administration of legislation and Commenting on proposed legislation. In 2020, CEOBS Tnonitored and documented a number of ongoing international legal processes, and provided technical support to those involved in them. The pandemic reduced the number of international meetings and therefore Testricted some existing processes. However, these are examples of some of the initiatives and processes we contributed to: We provided legal support to conservation NGOS promoting a motion on armed conflicts and biodiversity ahead of the International Union for the Conservation of Nature's World Conservation Congress." We initiated work on a joint civil society submission to the UN International Law Commission that aimed to identify ways through which its proposed legal principles could be improved to strengthen protection for people and the environment. We undertook a feasibility study for a vehicle to encourage the implementation of the International Law Commission's PERAC. Contributing policy advice to a range of stakeholders on the FSO SAFER oil tanker off Yemen as the topic was addressed by the UN Security Council. We provided technical advice to a state promoting environmental human rights in the context of the UN Human Rights Council. We worked with partners to promote environmental standards in the implementation of the Convention on Cluster Munitions. We worked with partners to highlight the need to address the relationship between nature and conflict in the context of the Fifth UN Environment Assembly., We undertook and published a review of the Canadian government's practice on thc PERAC legal principlcs." We analysed the legal framework governing the environmental conduct of corporations in areas affected by armed conflict (published 2021). We conducted a review of the Russian government's policy on environmental security (published 2021). 19 IUCN, motion 052- prottion of the environment in relationt(b armed ronflict, r.F.OB.S and partner%, Joint .4]t10 on the fonventiononC.luster Munitions and theenvironment. lul 2020 loint position paperon UNLI-5. hla). 2020 h int-n nea- na CEOBS, Canada's practice on the protectionoFthe environment in relation toarmedionnicts. Tan 2021 https'.Ilieubs.ur&.'Ldnddas-Pldltiie-vn-the-pivtectiun-vf-rhc-en%irontn¥nt-in-reldiion-tu-ditntrd-cvnflicts io D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Results The World Conservation Congress adopted a resolution on biodiversity and conflicts. The latest implementation plan for the Convention on Cluster Munitions features new environmental standards. Our analysis of Canadian PERAC Practice and our PERAC implementation feasibility Study will help inform our future work on PERAC implementation. Benef iciaries of our services The trustees have ensured that CEOBS, work during the period has complied with Section 17 of the Charities Act 2011. The trustees have also referred to the Charity Commission's guidance on the public benefit. particularly when considering the design and focus areas of new projects. and in identifying goals and objectives for existing programmes. As stated in our Objects. the ultimate beneficiaries of our work are individuals. communities and ecosystems. which will be better protected from the effects of environmental damage related to armed conflicts and military activities as a result of our activities. All of the work that we do contributes to this overarching goal. The general public also benefits from the awareness raising work that we undertake, for example outreach and fundraising events. as well as the open-access reports and updates we proNide on oui website. Finan¢ial review During 2020 CF.OBS had a total income of £251,84712019: £195,392). The primarydonor was the Nonvegian Ministryof Foreign Affairs. via our partners Nonvegian People's Aid, from which we received £161,014 (2019: £137.4851. This was the second year of a three- year funding agreement. Significant further income of £52,500 was received from the Juseph Rowntree Charitable Trust12019: £51,169). The charity received £397 {2019: £74) in donations, however, our main fundraising activity was not possible in 2020 due to the pandemic. The overall expenditure for 2020 was £223.277 {2019: £181.5991. This left a net income of £28,570 {2019: £13.794). Of this, £16.701 was restricted funds12019: £6.2171. The total unrestricted income for the year was £76.372 (2019: £20.198) and the total unrestricted expenditure was £64,50312019: £12,621). The total restricted income was £175,475 (2019: £175,195) and the total restricted expenditure was £158.774 {2019: £168,978). There was a transfer of £3.359 between funds, leaving the charity funds at the end of the year consisting of unrestricted funds of £26,625 (2019: £11,397) and restricted funds of £26,35812019: £13,016). D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

During the year CEOBS was successful in securing new project funding from the Knowledge Management Fund. the British Ecological Society and the Nahrein Network, and delivered a project for the Ministry for Foreign Affairs of Finland. The trustees are satisfied that the charity will continue to be a going concern for the foreseeable future. The charity has no subsidiary undertakings or Eunds. Reserves Reserves are required for the organisation to be financially robust and continue operating in the event of a short-term funding shortfall or an emergency funding requirement. The reserves policy and balance are reviewed annually by the Board of Trustees. C.EOB8 is a new organisation that has operated for fewer than five years, and the COVID- 19 pandemic prevented our main fundraising activity from taking place in 2020. Nevertheless, we significantly increased our reserves level in 2020." on the 31st December the organisation had free reserves of £26,62512019: £10,607). Wherever possible all unrestricted funds are put towards reserves to build these up as quickly as possible. CEOBS also seeks to raise additional funds for reserves within project proposals. Our target is to add one month of running costs to our reserves every year until an ideal situation of six months of reserves is achieved. Our interim target, set in 2019 for 2020 onwards, is three months, running costs in three years. With average monthly running costs at 2020 Icvcls. this is approximatcly £55,819. Wc arc on track to meet this target having already raised 47% of it. Plans for the future In 2021, CEOBS will continue to work on its four core programmes: conflict monitoring and public awareness, the provisions within international law for PERAC, environmental mainstreaming in humanitarian mine action. and international advocacy. We expect international processes halted by the pandemic to begin again and create opportunities for engagement with a range of stakeholders. Using what we have learned over the past three years. we are developing plans to expand our conflict monitoring capacity and work on the implementation of the PERAC legal framework. 12 D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Structure, governance and management The organisation is a charitable incorporated organisation (CIO). registered on 3 August 2017. The charity was established under a constitution which states the objects and powers of the charity and its governance. The trustees are members of the charity but this entitles them only to voting rights. They have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from their role as trustees of the charity. Any expenses reclaimed from the charity are set out in note li to the accounts. CEOBS recognises that an effective board of trustees is essential if the charity is to achieve its objectives. There must be at least three trustees. who serve for a renewable term of two years or until they resign. Trustees may form sub-committees or working groups. with or without staff members. on an ad-hoc basis. The board of trustees has responsibility for and oversight of the recruitment of new trustees. and they are supported by staff in this. The organisation uses skills audits to identify knowledge and expertise of existing trustees. These may also be used to identify gaps and desired characteristics of new trustees. Advertising may be done through appropriate channels. As a result of the specialised nature of the organisation's work, approaches to individuals known to CEOBS through its activities may also be made. CEOBS seeks to avoid conflicts of interest and ensure diversity in its board of trustees, as well as in its staff. Consideration is given to ways in which groups that are under- represented on the board might be reached and encouraged to apply. New trustees are appointed by a decision at a properlyconvened meetingof the existing trustees. They receive an induction pack that includes copies of the latest Trustees Annual Report and Accounts, the charity's Constitution, copies of Board minutes and financc reports, a rolc dcscription and the Charity Commission guidancc'Thc Esscntial Trustec, (CC3). Thcy arc rcquircd to confirm thcy have read thc last of th¢sc in a minuted meeting, and to submit a Trustee Eligibility Declaration, as provided by the c.harity Commission. and a declaration of interests form. Operational decision-making CEOBS, trustees are responsible for the governance of the organisation. This includes, but is not restricted to, deciding on policy and strategy, appointing and overseeing staff, monitoring perforTnance and finances and providing guidance and knowledge. Day-to- day management of CEOBS is provided by its Research and Policy Director, working with our staff. 13 D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Related parties and relationships with other organisations CEOBS works with other organisations as necessary to further its aims; these are t)iCallY collaborations for research or advocacy purposes. CEOBS does not have any affiliates or subsidiaries. During the period, CEOBS worked with the following: Research: Harvard Law School. Projects: Norwegian People's Aid (Norway). Fundraising (grants): Nonvegian People's Aid (Norway). Other: We worked with Amnesty International. the Environmental Law Institute (US). PAX (Netherlandsl, Zoi Environment Network (Switzerland) and the Zoological Society of London on advocacy initiatives on nature and conflict. And with Harvard Law School, The HALO Trust and Mines Action Canada on advocacy on cluster munitions. Remuneration policy for key management personnel I'he tru%tee% consider the board of trustees and the Research and Policy Director as comprising the key management personnel of the charity.'I'he board has responsibility for directing and controlling the charity, and they delegate the responsibility for running and operating the charity on a day to day basis to the Research and Policy Director. All trustees are volunteers and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in note li to the accounts; there were no related party transactions. CF,OBS has a Conflict of Interest Poliry and Register. Trustees are required to di8clr)se all relevant interest.s and register them with the Research and Policy Director and, in accordance with the charity's constitution, withdraw from decisions where a conflict of interest arises. No such situations arose during the year. The Board of Trustees has responsibility for approving the salaries and remuneration of all staff, including key management personnel. Remuneration is set within the boundaries of budgets presented in grant applications and aligns with pay grades for comparable sectoral roles and skill sets. The trustees aiTn to provide employee5. including key management personnel, with yearly inflationary pay rises where feasible and subject to the constraints of funding. Beyond this, salary increases are based on changes in responsibilities and experience. It is the charity's aini to cmploy effective staff and thc trustccs rccognisc that the ratcs of pay offered Should be appropriate. The charity does not offer bonuses or benefits in kind, other than the statutory pension scheme (currently NEST). 14 D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

The trustees have reviewed the remuneration policy with reference to the Living Wage, gender pay ratios. maximum pay ratios and pay bench-marking. Risk management It is the staff and trustees. responsibility to identify. assess and manage risks. The biggest risk to the charity is that of lack of funds and work has been undertaken throughout the period to secure funds and diversify our funding sources. Controls are in place to reduce risks associated with financial. administrative and operational procedures. In 2020 a risk mapping exercise was completed by the board of trustees. The resulting Risk Register is reviewed when deemed necessary by the trustees and not less than once a year. Risks are continuously assessed by the staff and trustees and reviewed at both the project and governance level, and risk management is ongoing. Actions to mitigate risks are taken at appropriate levels of the organisation. Funds held as Custodian trustee on behalf of others No funds were held by the Charity as a custodian trustee on behalf of others. Environmental and social policy During 2020, the pandcmic had a significant impact on CEOBS, cnvironmcntal footprint, primarily through its impact on travel. CEOBS, environmental and social policies consider the impact of our office and of our travel footprint. To reduce the environmental impact and increase the social benefits of our office we are: Using local suppliers, such as for printing. Reducing single use plastics. for example milk deliveries and, where possible, plastic-free stationery. Utilising Fair Trade and ethically sourced products. To the greatest extent Possible using recycled rr equipment. Our travel policy seeks to: Minimise flights where other options are available, within the conbtraints of staff time and financial resources. Encourage stalf to avoid flights by accepting additional travel hours as working hours and absorbing additional travel and accommodation costs. Encourage staff to consider and address the higher environmental footprint of periods away travelling. such as increased use of single-use plastics. D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

We have decided not to utilise a carbon offsetting scheme to address emissions from travel. Instead our policy is to volunteer staff time throughout the year to local environmental projects. The Calder Valley. in which we are based, is PTone to flooding and in 2019 our efforts were focussed on tree and willow plantingto support initiatives to address this. The pandemic reduced such opportunities during 2020. however, in the aftermath of dreadful flooding in February. member5 of the CEOBS team spent a day helping to clean up a local playgroup and preschool with brooms, spades and pressure- washers. We hope to resume preventative activities when conditions allow. Statement of responsibilities of the trustees 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 period which 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 that period. In preparing these financial statements. the trustees are required to: Select suitable accounting policies and then apply them consistently Observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ froTn legislation in other jurisdictions. The trustees, annual report has been approved by the trustees on 1411012021 and signed on their behalf by: Teresa Lappe-osthege (Trustee) 16 D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

Independent examiner's report to the trustees of The Conflict and Environment Observatory report on the accounts of the charity for the period ended 31 December 2020 set out on pages 18 to 33. Respertive responsibilities of trnstees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for thig year under section 144 of the Charities Act 20111"the Charities Act") and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general Directionq given by the Charity Commission (under section 145{5)Ib) of the Charities Act, and to state whether particular matters have come to my attention. Bas1$ of Independent examiner'8 statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a'true and fair, view and the report is limited to those matters set out in the statement below. Independent examlner's Statement In connection with my examination. no matter has come to my attention: i. which gives me reasonable cause to believe that. in any material respect. the Tequirements: to keep accounting records in accordance with section 130 of the Charities Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Patrick Morrello ACA Third Sector Accountancy Limited. Holyoake House. HanoNer Street, Manchester. M60 OAS P Vmorrdlo 1411012021 17 D( ID: 849d58cd94103c9c74950c58(£c4cdd30f28c341

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