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 the UNEP Executive Director to provide an annual report to UNEP’s governing body regarding fraud and corruption. Furthermore, paragraph 74 of the Guidelines indicates that UNEP shall prepare and make public on its website such annual reports.