Part One is about the United Nations resource flows with an in-depth analysis of how the UN is funded, by whom, and through which modalities, based on the most up-to-date official data sources. The data and analysis encompass evidence and insights into the volume and characteristics of the full funding flows range of the UN development system. Namely assessed contributions; voluntary core contributions; earmarked funding; and revenue from other activities.

Part Two, the marketplace of ideas, frames the bigger picture, emphasising the need for better funding quality to achieve quality results. Financing global public goods, such as climate change mitigation, is essential for addressing interconnected global challenges and promoting equity, complementing rather than competing with official development assistance.