Fazekas, Mihály; Rudinac, Ivana; and Adam, Isabelle (2026) Methodology for estimating financial savings resulting from transparency, accountability and participation. CoST Infrastructure Transparency Initiative. London.
This report presents a methodology for measuring financial savings resulting from the implementation of transparency,
accountability and participation (TAP) interventions – in public infrastructure investments. It outlines a tailored impact
evaluation methodology developed by the Government Transparency Institute (GTI) in collaboration with the CoST- the
Infrastructure Transparency Initiative International Secretariat. The framework is based on publicly available administrative
data and enables the estimation of the direct and indirect impacts of transparency, accountability, and participation through
the CoST pillars: multistakeholder working, data publication, independent review, and social accountability. In addition, it
is designed to identify its primary impact channels, enabling optimisation of CoST Members and Partners interventions in a
given context and addressing implementation gaps. The methodology was developed through desk research, interviews with
stakeholders associated with CoST, and a systematic data mapping of available data across countries where CoST operates.
This methodology report is accompanied by a practical guidance note. While this report provides a detailed elaboration of
the conceptual framework, data requirements, and analytical steps, the guidance note presents these methods in a concise,
user-friendly format. Together, they provide technical foundations and practical tools for the systematic application of the
methodology across a wide range of countries.
Read the full report here