Acknowledgements

The authors would like to thank a number of people for their invaluable contributions to this report.First of all， we would like to thank Kate Forrester（intern at Accountability Counsel）for her critical contribution in building the complaints database.Thanks to Taís Paiva Ludwig and Caitlin Buchanan（students at American University， Washington College of Law）for their help on the references throughout the report.Thanks to Emily Goldman（intern at Inclusive Development International）for her research support.Thanks to Lydia de Leeuw（SOMO）for her help in managing the review process of a draft of this report and to the following people for their valuable advice and contributions during the development of the report：Richard Bissell（National Academy of Sciences）， Matthew Fischer-Daly（Cotton Campaign）， David Hunter（American University， Washington College of Law）， Gerhard Schuil（SOMO）and Daniel Taillant（Centre for Human Rights and Environment）.The authors would also like to thank the complainants interviewed for the case studies and the survey respondents for sharing their experiences about how the IAMs and DFIs that are assessed in this research actually work in practice， and the IAMs themselves for their constructive comments on a draft of this report.