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Sylvia Szabo, Sinead Mowlds, Joan Manuel Claros, et al.

porting timelines than those of UK, and they only report funds as disbursed when projects end.
As could be observed by some users, real amounts invested according to some donors did not match
with those we found in DAC data files. Specific codes for nutrition-sensitive and nutrition-specific
investments were also lacking.

3. Towards Evidence-based Accountability: A Framework
As one of the outcomes of the review of challenges pertaining to data use and data standard setting,
the working group suggested a new conceptual framework which illustrates a data centred accounta-
bility process. The four main pillars of the framework are data standard setting, data collection, data
use, and policy and practice. The framework draws from the work by Kraak et al. (2011) and Swin-
burn et al. (2015), which focuses on the agreed objectives, processes and outcomes, and accounts for
the key role of legal accountability framework and communication with different stakeholder groups
(Swinburn, Kraak, Rutter et al., 2015).
The very initial step in this accountability approach is the assessment step — where evidence
is being generated, including through primary data collection, common measures, such as Body
Mass Index (BMI) and the WHO’s Non-communicable diseases (NCDs) Global Monitoring Frame-
work. The second step involves communication with key stakeholders, including beneficiaries,
which can happen through formal and informal process. Swinburn et al. (2015) provide an example
of the European Union’s (EU) consultation process on the EU-USA trade agreement and the recom-
mendation of evidence-based interventions, such as tax on sugar-sweetened beverages. Legal me-
chanisms constitute an integral part of an efficient accountability framework because by definition
they imply enforcement of agreed rules and principles, and as such, can act as incentives and disin-
centives for individual and group behaviour. Finally, continuous improvements of accountability
mechanisms are keys to ensure specific accountability approaches and tools that respond to
the changing realities. In our proposed framework (Figure 1), we adapt the four principles of the
discussed above framework, but focus on the fundamental role of data for accountability.

Figure 1. Data centred accountability framework for SDG2. Source: Adapted from Swinburn et al. (2015).

International Journal of Population Studies | 2016, Volume 2, Issue 1 71