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Independent Auditor’s Reports as Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government Auditing Standards and Related Information
The World Resources Institute (WRI) received unmodified audit opinions for its consolidated financial statements and its major federal program for the fiscal year ending September 30, 2025. Total assets decreased from $538.4 million in 2024 to $436.9 million in 2025, while total net assets fell from $489.4 million to $390.8 million. The Institute's programmatic spending for 2025 totaled $274.9 million, with the largest expenditures directed toward 'Food, Forests and Water, Ocean' and 'Climate, Economics, and Finance'. Federal expenditures for 2025 totaled $9.1 million, primarily funded by the U.S. Department of State and the U.S. Agency for International Development. The auditor identified no material weaknesses in internal control over financial reporting or compliance for major federal programs.
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Document type: Report
Independent Auditors’ Reports as Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government Auditing Standards and Related Information
The World Resources Institute (WRI) and its subsidiaries underwent an independent audit for the fiscal year ending September 30, 2024. The auditors issued an unmodified opinion on the consolidated financial statements and compliance for major federal programs. WRI reported total assets of $538,365,898 and total net assets of $489,378,797. The organization operates across seven critical issues, including climate, energy, and forests, with a significant portion of its funding coming from foreign governments (46% of receivables) and foundations (32% of receivables). The audit found no material weaknesses in internal control over financial reporting or compliance for the 2024 period.
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Document type: Report
Independent Auditors’ Reports as Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government Auditing Standards and Related Information
The World Resources Institute (WRI) reported total assets of $533,266,191 as of September 30, 2023, an increase from $384,549,025 in 2022. The organization's operating revenues for the 2023 fiscal year totaled $250,310,049, with $235,185,176 in operating expenses. An independent audit by Grant Thornton LLP issued an unmodified opinion on the financial statements and compliance for major federal programs, although a significant deficiency was identified regarding the preparation of the Schedule of Expenditures of Federal Awards (SEFA). WRI's programmatic work is organized across seven critical issues, including climate, energy, and forests, with a global presence including subsidiaries and offices in India, Europe, Colombia, Kenya, China, and Ethiopia.
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Document type: Report
Independent Auditors’ Reports as Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government Auditing Standards and Related Information
The World Resources Institute (WRI) and its subsidiaries underwent independent audits for the fiscal years 2021 and 2022. The auditors issued unmodified opinions on the consolidated financial statements, stating they present fairly the financial position of the Institute. For the year ended September 30, 2022, total assets were $384,549,025 and total liabilities were $21,572,887. The Institute's operations are supported by grants and contracts, with significant funding from foundations (48% of receivables) and foreign governments (29% of receivables). A separate compliance audit for the major federal program (USAID Foreign Assistance for Programs Overseas) also resulted in an unmodified opinion, though some significant deficiencies in internal control were noted that were not considered material weaknesses.
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Document type: Report
STRENGTHENING ENVIRONMENTAL STUDIES FOR FEDERAL LAND INFRASTRUCTURE CONCESSIONS
The analysis reveals that environmental studies for federal land infrastructure in the Legal Amazon prioritize socio-economic and physical factors over the biotic environment. It finds a lack of coordination between EVTEAs and EIAs, with only 30% of EIA components appearing in EVTEAs, and notes that studies frequently fail to comply with their own terms of reference (TRs) or sectoral manuals. The brief recommends incorporating international guidelines into TRs and making EVTEAs mandatory before EIAs to improve project viability and environmental protection.
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Document type: Policy brief
Eskom’s Kendal Power Station Exceedances of Applicable Atmospheric Emission License Limit Values for Particulate Matter from April 2016 to March 2020
The report finds that Eskom's Kendal Power Station recorded 2,851 exceedances of its 100 mg/Nm3 particulate matter (PM) limit between April 2016 and March 2020. Exceedances increased significantly in April 2018 and remained high, with January 2020 recording the highest monthly total of 151. The analysis indicates that existing electrostatic precipitators are failing, and the author recommends either shutting down the plant or rapidly retrofitting all six units with fabric filters to meet AEL and World Bank standards.
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Document type: Report
Eskom’s Kendal Power Station Exceedances of Applicable Atmospheric Emission License Limit Values for Particulate Matter from April 2016 to March 2020
The report finds that Kendal Power Station had 2,712 PM exceedances between April 2016 and March 2020, with frequencies increasing threefold starting in April 2018. The author concludes that electrostatic precipitators are failing and recommends either shutting down the plant or retrofitting it with fabric filters to meet AEL and World Bank standards.
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Document type: Report
Danmarks gennemførelse af EU-kravet om at alle fiskefangster skal landes
The report concludes that Denmark has failed to implement the necessary control measures required by EU law to ensure all fish catches are landed and reported. Evidence from last-haul inspections shows significant discrepancies between actual catches of undersized fish and those reported in logbooks, particularly in the Baltic and North Seas. The document highlights that traditional surveillance is ineffective and advocates for Remote Electronic Monitoring (REM) as the only viable tool to deter illegal discarding and 'high-grading'. It also criticizes the European Commission for passivity in enforcing the landing obligation across member states, which undermines the 'level-playing-field' for fishers.
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Document type: Report
Dándole la vuelta a la tortilla
The report finds a widespread failure by food processors and supermarkets in Mexico to ensure that industrially produced breads and tortillas are adequately fortified with iron and zinc, despite legal requirements for the flours used to make them.
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Document type: Report
Eskom Power Station Exceedances of Applicable Atmospheric Emission License (AEL) Limit Values for PM, SO2 & NOx During April 2016 to December 2017
The report identifies 3,217 self-reported exceedances of AEL limits across 14 coal-fired power stations over a 21-month period. It highlights chronic pollution issues, particularly regarding particulate matter at stations without fabric filters, and criticizes the lack of electronic, standardized reporting.
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Document type: Report
¡Al grano!: ¿qué marcas de harinas incumplen con la normativa de fortificación mexicana?
The report finds a widespread failure in the Mexican flour industry to adhere to mandatory fortification laws, with only 7% of tested pre-packaged flours meeting both nutrient level and iron-compound requirements. Maize flour, which holds 72% of the cereal market share, is particularly critical as no tested brands were adequately fortified. The study highlights that even government-distributed flours for vulnerable populations, such as those from Diconsa and DIF Chiapas, fail to meet legal standards. The authors argue that the industry's negligence exacerbates 'hidden hunger' and anemia, and they call for the Mexican government to implement stricter monitoring and sanctions.
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Document type: Report
The grain of truth: industry compliance on flour fortification in Mexico
The report finds that only 7% of tested flour products in Mexico are adequately fortified, with maize flours performing particularly poorly. It highlights a systemic failure by the food industry to comply with regulation NOM-247-SSA1-2008, including failures in government-funded social welfare programmes like Diconsa and DIF Chiapas.
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Document type: Report
Eskom Power Station Exceedances of Applicable Atmospheric Emission License (AEL) Limit Values for PM, SO2 & NOx During April 2016 to December 2017
The report identifies 3,181 exceedances of daily AEL limits for PM, SO2, and NOx across 14 Eskom coal-fired power stations between April 2016 and December 2017. The author notes that these figures are conservative due to incomplete and inconsistent hardcopy reporting. Several plants showed chronic violations, with some AEL limits exceeding the 2015 Minimum Emission Standards. The report recommends transitioning to electronic, standardized reporting that includes unit-level energy production and capacity data to improve transparency and enforcement.
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Document type: Report
Fair Game? Improving the well-being of South African wildlife
The report evaluates the South African legal framework for wild animal welfare, highlighting a critical divide between biodiversity conservation (managed by the Department of Environmental Affairs) and animal welfare (managed by the Department of Agriculture, Forestry and Fisheries). It finds that the primary welfare statute, the Animals Protection Act of 1962, is outdated and contains loopholes—specifically the use of the term "unnecessary"—that dilute protection. The report identifies significant failures in the permitting system, noting that provincial authorities often ignore national TOPS regulations and omit welfare conditions from permits. It concludes with recommendations for a standardized national electronic permit database, increased enforcement capacity, and the integration of welfare mandates across environmental and agricultural departments.
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Document type: Report
A report by the Centre for Environmental Rights in collaboration with groundWork and the Highveld Environmental Justice Network
The report concludes that the Highveld Priority Area (HPA) has failed to improve air quality over a decade, with ambient air remaining in widespread non-compliance with health-based national ambient air quality standards (NAAQS). This failure is attributed to inadequate government capacity, a lack of financial and human resources at the municipal level, and the failure of major industrial emitters, specifically Eskom and Sasol, to reduce emissions. The report highlights a deteriorating monitoring network, ineffective dust control regulations, and a lack of progress in addressing indoor air pollution in low-income settlements. It argues that the granting of postponements from minimum emission standards (MES) to major polluters has further hindered progress, violating the constitutional rights of residents to an environment not harmful to their health.
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Document type: Report
Assessment of SSC Labelling and Sourcing Codes
The assessment found that 89% of 80 reviewed products were sourced in alignment with the SSC Sourcing Code, and 85% of 52 products with environmental claims adhered to the Labelling Code. While SSC members generally showed high compliance, non-members were more likely to use misleading terminology or lack verifiable sourcing data. The report notes a 15% improvement in the prevalence of misleading claims since 2011, though it recommends better on-pack catch area and method information to help consumers use seafood guides.
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Document type: Report
The control and enforcement of fisheries in Poland
The report assesses Poland's compliance with the EU Control Regulation and IUU Regulation. While the 2014 Marine Fisheries Act established a necessary legal framework, the report finds that the system is overly complicated and lacks transparency. Data from 2016 indicates a surprisingly low rate of detected infringements compared to the number of inspections, suggesting a lack of effectiveness in detection or a lack of political will to implement sanctions. The report recommends improving inspection quality, providing guidance on administrative sanctions, increasing public access to the national register of infringements, and simplifying the legal framework.
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Document type: Report
Review of Environmental Impact Assessment Report & Environmental Management Programme, and Environmental Authorisation, for Yzermyn underground coal project
The review concludes that the Yzermyn underground coal project's EIAR and EMPr are of poor quality, failing to address critical concerns from the Department of Environmental Affairs (DEA), Department of Water Affairs (DWA), and Department of Mineral Resources (DMR). The author argues that the project poses high risks to 'irreplaceable' biodiversity and water resources, specifically regarding acid mine drainage and the drawdown of wetlands. The review asserts that the competent authority ignored these risks and the NEMA principles when granting environmental authorisation, focusing only on surface footprint rather than landscape-scale impacts.
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Document type: Report
Double standard: Shell Practices in Nigeria Compared with International Standards to Prevent and Control Pipeline Oil Spills and the Deepwater Horizon Oil Spill
The report concludes that Shell Nigeria operates well below international 'good oil field practice' and is out of compliance with Nigerian law. It highlights a 'double standard' where Shell applies lower environmental and safety standards in Nigeria than in industrialized nations, resulting in chronic pollution in the Niger Delta. Key failures include delayed asset integrity reviews, inadequate leak detection, and poor spill response, while the Nigerian government's lack of oversight and its role as a joint venture partner further exacerbate the situation.
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Document type: Report
8.2-run-until-2025-15-b8a3aba8a3fd9cdd.pdf
This report section details the legislative and technical compliance requirements for the life extension (Life-ex) project at the Hendrina Power Station. It covers safety regulations for pressure equipment and boiler structures, emission limits under the South African Air Quality Act, and a comprehensive list of mandatory Eskom and international standards for turbine, electrical, and common plant areas. The document identifies specific areas of non-compliance, particularly regarding emissions, transformer maintenance, and environmental management of waste and water systems.
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Document type: Report