{"query_echo":{"q":"","filters":{"geography":["Leioa"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'Leioa' for facet 'geography' is not in the controlled vocabulary."}]},"total":{"value":8,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?geography=Leioa","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"bc3res-000041","url":"https://climateinsightsdirectory.org/document/bc3res-000041","title":"Urteko Kontuen Ikuskapen-Txostena / Informe de Auditoria de Cuentas Anuales","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2026-03-20","source_url":"https://www.bc3research.org/wp-content/uploads/2026/04/15_Auditoria_2025.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The BC3 Basque Centre for Climate Change's annual accounts for 2025 were audited by Forvis Mazars Auditores, S.L.P., which issued an unqualified opinion stating the accounts provide a 'true and fair view' of the entity's financial state. The center reported total income from its own activities of 8,326,518.02 euros, primarily driven by subsidies. The audit highlighted the recognition of these subsidies as a key risk area due to their materiality. The center maintains a diverse workforce of 143 people, including 123 researchers, and achieved significant academic output, including 118 articles in indexed journals. Financially, the entity is exempt from corporate tax on its social purpose activities and reported a total result for the year of 108,996.37 euros.","ai_generated":true,"unit":"bc3res-000041#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The center's income from its own activities for the 2025 fiscal year totaled 8,326,518.02 euros, with subsidies being the primary component.","ai_generated":true,"unit":"bc3res-000041#insight-1","date_modified":"2026-10-23"},{"text":"The auditor identified the recognition and valuation of subsidy income as a significant risk area for material misstatement due to its importance within the annual accounts.","ai_generated":true,"unit":"bc3res-000041#insight-2","date_modified":"2026-10-23"},{"text":"In 2025, the center achieved 118 articles in indexed journals (Scopus), exceeding its target of 102.","ai_generated":true,"unit":"bc3res-000041#insight-3","date_modified":"2026-10-23"}],"climate_tags":["climate finance"],"geography_discussed":["Bilbao","Vitoria-Gasteiz"],"frame_perspective":[],"analysis_type":["financial audit","operational performance assessment"]},{"id":"bc3res-000040","url":"https://climateinsightsdirectory.org/document/bc3res-000040","title":"Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2024-03-27","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/13_auditoria_2023.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The independent audit by Mazars Auditores, S.L.P. concludes that the annual accounts of the BC3 Basque Centre for Climate Change for the year ending December 31, 2023, provide a true and fair view of its assets and financial situation. The entity reported a total asset value of 19,300,522.78 euros and a net result for the exercise of 22,399.39 euros. A significant portion of its funding comes from public and private subsidies, with 6.7 million euros recorded as income from its own activity in the profit and loss account for 2023. The audit specifically focused on the recognition of these subsidies due to their materiality. The center's primary activities include interdisciplinary research on climate change, high-level training, and knowledge transfer, based at the UPV/EHU campus in Leioa, Bizkaia.","ai_generated":true,"unit":"bc3res-000040#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The independent auditor, Mazars Auditores, S.L.P., issued a positive opinion stating that the annual accounts represent a true and fair view of the entity's financial state as of December 31, 2023.","ai_generated":true,"unit":"bc3res-000040#insight-1","date_modified":"2026-10-23"},{"text":"Subsidies from public and private organizations are a critical funding source, with 6.7 million euros recorded under 'Income from the association's own activity - Subsidies imputed to the surplus of the exercise' for 2023.","ai_generated":true,"unit":"bc3res-000040#insight-2","date_modified":"2026-10-23"},{"text":"The auditor identified the recognition of subsidy income as a key audit matter due to its materiality within the annual accounts, although it was not considered especially complex.","ai_generated":true,"unit":"bc3res-000040#insight-3","date_modified":"2026-10-23"}],"climate_tags":["climate finance"],"geography_discussed":["Leioa","Biscay"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]},{"id":"bc3res-000036","url":"https://climateinsightsdirectory.org/document/bc3res-000036","title":"Strengthened HRS4R process - from PROGRESS to QUALITY Implementation of the European Charter for Researchers & the Code of Conduct for the Recruitment of Researchers","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"en","date_published":"2024-02","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/00_hr_excellence_strategy_and_improved_action_plan_2024.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The Basque Centre for Climate Change (BC3) has developed a Further Improved Action Plan (FIAP1) for 2024-2027 to maintain its 'HR Excellence in Research' award. This plan follows a series of previous action plans (2015-2023) and is based on a 2023 internal GAP analysis. The FIAP1 focuses on four strategic objectives: ensuring a safe and vibrant workspace, developing a labour framework for excellence, improving internal structures for sustainability and fairness, and contributing to personal and professional development. Key initiatives include updating the Open, Transparent and Merit-based Recruitment (OTM-R) policy, developing a new Equality Action Plan for 2024-2027, and establishing a formal labour framework for rights and responsibilities.","ai_generated":true,"unit":"bc3res-000036#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"BC3 experienced significant organizational growth between 2022 and 2023, with a growth rate of approximately 37% in total employees.","ai_generated":true,"unit":"bc3res-000036#insight-1","date_modified":"2026-10-23"},{"text":"The 2023 internal assessment identified that principles related to 'Working conditions and Social Security' were rated lower than other sections, necessitating a focus in the 2024-2027 plan.","ai_generated":true,"unit":"bc3res-000036#insight-2","date_modified":"2026-10-23"},{"text":"The Further Improved Action Plan (FIAP1) for 2024-2027 is organized around four strategic objectives: ensuring a safe workspace and vibrant environment, developing a labour framework for excellence in policies, processes, and people, improving internal structures for a sustainable and fair workspace, and contributing to personal and professional development.","ai_generated":true,"unit":"bc3res-000036#insight-3","date_modified":"2026-10-23"},{"text":"BC3 is updating its Open, Transparent and Merit-based Recruitment (OTM-R) policy to align with the centre's strategy and current needs, as identified in the 2023 OTM-R Checklist.","ai_generated":true,"unit":"bc3res-000036#insight-4","date_modified":"2026-10-23"},{"text":"The centre aims to develop a new Equality Action Plan for 2024-2027, which includes activities such as an external evaluation of the Harassment Protocol and the promotion of inclusive language and non-sexist communication.","ai_generated":true,"unit":"bc3res-000036#insight-5","date_modified":"2026-10-23"},{"text":"BC3 intends to establish a formal labour framework to define the rights and responsibilities of its staff, as well as regulate work-life balance measures and a disciplinary regime.","ai_generated":true,"unit":"bc3res-000036#insight-6","date_modified":"2026-10-23"},{"text":"The centre is working to improve professional development through the update of the Professional Career Development plan and the implementation of 'Development Talks' within teams.","ai_generated":true,"unit":"bc3res-000036#insight-7","date_modified":"2026-10-23"},{"text":"BC3's HR Excellence Group, which monitors the FIAP1, is a mixed team consisting of 43% Administration department and 57% Research Department staff, with women representing 71% of the group.","ai_generated":true,"unit":"bc3res-000036#insight-8","date_modified":"2026-10-23"}],"climate_tags":["gender equality"],"geography_discussed":["Spain","Leioa"],"frame_perspective":[],"analysis_type":["policy implementation","gap analysis","strategic planning"]},{"id":"bc3res-000039","url":"https://climateinsightsdirectory.org/document/bc3res-000039","title":"Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2023","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/12_auditoria_2022.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The 2022 annual accounts for the BC3 Basque Centre for Climate Change, audited by Mazars Auditores, S.L.P., show a positive financial result of 3,831.41 euros. The center's activities focus on interdisciplinary climate change research, high-level training, and knowledge transfer, primarily based in Leioa, Bizkaia. Total assets as of December 31, 2022, were 19,415,317.09 euros, with significant funding coming from public and private grants, totaling 4.9 million euros recorded in the profit and loss account for the period. The audit opinion states that the accounts provide a 'true and fair view' of the entity's equity and financial situation.","ai_generated":true,"unit":"bc3res-000039#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The independent auditor, Mazars Auditores, S.L.P., concluded that the annual accounts for the year ending December 31, 2022, provide a true and fair view of the BC3 Basque Centre for Climate Change's financial situation and results.","ai_generated":true,"unit":"bc3res-000039#insight-1","date_modified":"2026-10-23"},{"text":"The net result for the 2022 fiscal year was a surplus of 3,831.41 euros, which the Board of Directors proposed to apply entirely to the social fund.","ai_generated":true,"unit":"bc3res-000039#insight-2","date_modified":"2026-10-23"},{"text":"The association's personnel costs for 2022 were 4,009,756.52 euros, with a workforce consisting of 82 researchers and 7 administration staff at the close of the period.","ai_generated":true,"unit":"bc3res-000039#insight-3","date_modified":"2026-10-23"}],"climate_tags":["climate change education","climate finance"],"geography_discussed":["Bilbao","Barcelona"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]},{"id":"bc3res-000038","url":"https://climateinsightsdirectory.org/document/bc3res-000038","title":"Memoria","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"en","date_published":"2022-04-06","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/11_auditoria_2021.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The Basque Centre for Climate Change (BC3) reports a financial result for 2021 of 554.92 euros, compared to 3,365.60 euros in 2020. The centre's primary activities include interdisciplinary research on the causes and consequences of climate change, high-level training, and knowledge transfer. Its 2021 operations were impacted by the COVID-19 pandemic, leading to the cancellation of travel and conferences, and later by the geopolitical crisis following the Russian invasion of Ukraine. Financially, the centre relies heavily on public subsidies, with significant funding from the European Commission, the Basque Government, and the Ikerbasque Foundation. As of December 31, 2021, the centre employed 91 people, including 79 researchers.","ai_generated":true,"unit":"bc3res-000038#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The BC3's financial result for the 2021 exercise was 554.92 euros, a decrease from the 3,365.60 euros recorded in 2020.","ai_generated":true,"unit":"bc3res-000038#insight-1","date_modified":"2026-10-23"},{"text":"As of December 31, 2021, the total workforce consisted of 91 employees, comprising 79 researchers and 7 administration staff, with 44 men and 47 women.","ai_generated":true,"unit":"bc3res-000038#insight-2","date_modified":"2026-10-23"},{"text":"Budgetary deviations in 2021 totaled 4.3%, with notable variances in personnel costs (4% deviation) and other expenses due to COVID-19 related delays in research travel.","ai_generated":true,"unit":"bc3res-000038#insight-3","date_modified":"2026-10-23"},{"text":"The centre maintains significant collaborations and funding agreements with entities including the European Commission, the Basque Government, the Ikerbasque Foundation, and the Food and Agriculture Organization of the United Nations (FAO).","ai_generated":true,"unit":"bc3res-000038#insight-4","date_modified":"2026-10-23"}],"climate_tags":["climate change","climate change education","climate finance"],"geography_discussed":["Vitoria-Gasteiz"],"frame_perspective":[],"analysis_type":["financial audit","annual activity report"]},{"id":"bc3res-000226","url":"https://climateinsightsdirectory.org/document/bc3res-000226","title":"Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2020-03-25","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/informe_cuentas_auditadas_2019_b_n.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The 2019 annual accounts for the BC3 Basque Centre for Climate Change were audited by MAZARS Auditores, S.L.P., who issued an unqualified opinion stating the accounts provide a 'true and fair view' of the entity's financial position. The center's primary funding comes from public subsidies, with 3,887,613.08 Euros recorded as subsidies, donations, and legacies imputed to the 2019 results. The report details expenditures on personnel (2,816,633.87 Euros) and external services (1,202,957.08 Euros), while noting that the entity is exempt from corporate tax on activities fulfilling its social purpose. The document also acknowledges the potential future impact of the COVID-19 pandemic on the center's activities.","ai_generated":true,"unit":"bc3res-000226#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"As of December 31, 2019, the association held fully amortized assets in use valued at 409,395.16 Euros (up from 348,914.02 Euros in 2018).","ai_generated":true,"unit":"bc3res-000226#insight-1","date_modified":"2026-10-23"}],"climate_tags":["climate change","climate finance"],"geography_discussed":["Bilbao"],"frame_perspective":[],"analysis_type":["financial audit","annual report"]},{"id":"bc3res-000037","url":"https://climateinsightsdirectory.org/document/bc3res-000037","title":"Auditore indapendente batek egindako urteko kontu laburren ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales Abreviadas emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2019-03-22","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/08_auditoria_2018.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document provides a financial audit and summary of the 2018 annual accounts for the BC3 Basque Centre for Climate Change, confirming that the financial statements provide a true and fair view of the entity's assets and financial position. It details the center's funding through public subsidies, its operational expenses, and its core activities in climate change research, education, and knowledge transfer.","ai_generated":true,"unit":"bc3res-000037#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The entity's primary source of funding consists of capital and current subsidies from public organizations, with total subsidies, donations, and legacies imputed to the 2018 surplus amounting to 3,298,903.53 Euros, compared to 3,074,214.81 Euros in 2017.","ai_generated":true,"unit":"bc3res-000037#insight-1","date_modified":"2026-10-23"}],"climate_tags":["climate change","climate education"],"geography_discussed":["Leioa","Biscay","Bilbao"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]},{"id":"bc3res-000225","url":"https://climateinsightsdirectory.org/document/bc3res-000225","title":"Auditore independente batek egindako urteko kontu laburren ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales Abreviadas emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2018-04-19","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/informe_auditoria_cuentas_auditadas_2017.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document is an independent audit report and financial statement for the Asociación BC3 Basque Centre for Climate Change for the 2017 fiscal year. The auditor, MAZARS Auditores, S.L.P., issued an unqualified opinion, stating that the accounts provide a 'true and fair view' of the entity's financial position. The center's activities focus on interdisciplinary climate change research, high-level training, and knowledge transfer. Financially, the entity relies heavily on public subsidies, recording 3,074,214.81 Euros in subsidies, donations, and legacies for the 2017 period. The report includes a detailed balance sheet, profit and loss account, and an inventory of intangible and material assets, such as software and office equipment. It also notes that the association is exempt from Corporate Tax due to its social purpose.","ai_generated":true,"unit":"bc3res-000225#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The independent auditor, MAZARS Auditores, S.L.P., concluded that the abbreviated annual accounts for the year ending December 31, 2017, provide a 'true and fair view' of the association's assets, financial situation, and results.","ai_generated":true,"unit":"bc3res-000225#insight-1","date_modified":"2026-10-23"},{"text":"The association's primary funding comes from public subsidies, with 3,074,214.81 Euros recorded as subsidies, donations, and legacies attributed to the 2017 surplus, compared to 2,660,941.43 Euros in 2016.","ai_generated":true,"unit":"bc3res-000225#insight-2","date_modified":"2026-10-23"},{"text":"The association's workforce in 2017 consisted of an average of 47.52 people, including 42.52 researchers and 5 administration staff.","ai_generated":true,"unit":"bc3res-000225#insight-3","date_modified":"2026-10-23"},{"text":"The association does not own the premises where it operates, paying 174,177.84 Euros in rent during the 2017 period.","ai_generated":true,"unit":"bc3res-000225#insight-4","date_modified":"2026-10-23"}],"climate_tags":["climate change education"],"geography_discussed":["Bilbao","Leioa","Biscay"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]}]}