This report is submitted in accordance with the United Nations Environment Programme (“UNEP”) Anti-Fraud and Anti-Corruption Guidelines (“AFAC Guidelines” or “the Guidelines”), which entered into force in their final version on 1st December 2020. More specifically, the present report has been prepared in line with paragraph 16 (a) of the Guidelines, which requires UNEP Executive Director to provide an annual report to UNEP’s governing body on the overall state of affairs in regard to fraud and corruption. The present report covers the period from 1st January to 31st December 2022.