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To meet global challenges such as the Sustainable Development Goals (SDGs), climate change/energy transition, flight and migration, digitalisation, global population growth and urbanisation, bilateral and multilateral donors (including the World Bank, UN organisations, EU/DEVCO, BMZ and other public-sector clients) as well as new donors (foundations, Green Climate Fund, etc.) are increasingly launching ODA-eligible ("Official Development Assistance") projects/programmes in technical and financial development cooperation. German implementing organisations (such as GIZ and KfW) are tendering consulting projects to the consulting industry on behalf of donors to a considerable extent. Donors (organisations) also seek support from renowned consulting firms for their improved steering capacity (e.g. in the course of digitalisation, compliance).

A large number of projects in the field of development aid aim to strengthen the individual, institutional, organisational and systemic capacities of partner organisations in developing and emerging countries in their respective reform efforts in a broad range of different sectors. In doing so, German development cooperation pursues sustainable solutions within the framework of an often comprehensive, participatory and interdisciplinary multi-level approach. The selection, use and anchoring of different DC instruments in partner structures (such as technical advice, project financing, general/sectoral budget support, etc.) are subject to constant change in the course of the international aid effectiveness debate (Paris Declaration, Accra, Busan). Results-oriented project implementation as well as impact evaluations and audits of the use of funds are therefore of central importance.

Through the global IDAS network ("International Development Assistance Services"), KPMG contributes specific expertise from the private and public sectors to international cooperation. Know-how "made in Germany" in a variety of topics (renewable energies, technology development, social and ecological market economy, SME promotion, rule-oriented administrative action, dual education, etc.) enjoys a high reputation in EL/SL.

In 2018, KPMG in Germany founded a national IDAS hub based in Berlin. Through this hub, we combine internal and external development cooperation with sectoral expertise in order to offer competitive solutions to support needs, currently primarily from EuropeAid and GIZ, for example in the areas of "innovative financing for development" and renewable energies.