UNEP has built a coherent approach to results-based management, which has been established and refined over the years. However, in recent years, significant changes have been defined through the successive Medium-term Strategy (MTS) and the associated Programmes of Work (POW), and new monitoring and reporting (M&R) mandates have been incorporated, like those related to the UN Reform. Similarly, a number of shortcomings and limitations with the current approach have been identified through audit findings.