CoST seeks to improve transparency and accountability in infrastructure projects through the disclosure of key project information in an accessible and understandable way. CoST has been piloted in seven countries. In each, the procuring entities that participated in the pilot were required to disclose information on a selection of projects, and the multi-stakeholder group that managed the pilot appointed an assurance team to analyse, verify and interpret the information.

This briefing note explores the findings of the CoST pilot with regards to disclosure, which illustrate the complexities of achieving higher levels of transparency and accountability in the infrastructure sector.