Tax incentives have been examined in a few projects, but the government revenue system in Viet Nam is complicated, and change in this area could be very slow. The sustainability of green growth strategies is also constrained by a deflated global carbon market, and the clean development mechanism is not generating much interest in carbon credits in Viet Nam. Detailed monetization of all potential benefits from new initiatives could help in this regard, in which the costs and benefits of these green initiatives are highlighted and evident to all end users. For example, a lack of monetization is possibly working against the sustainability of the mangrove replanting efforts under the GCF coastal resilience project. Planting mangroves is expensive (as noted in project reports), and this creates some resistance, but if the true value of erosion protection and GHG emission reductions associated with mangroves were to be calculated and disseminated, there would likely be more efforts to plant mangroves in suitable locations.161
security. Some projects focused on the SDGs, with a specific focus on results-based management, public administration performance and mainstreaming the SDGs. The portfolio for this outcome grew significantly, from an initial four projects and a budget of $2 million, to 11 projects with an actual budget of $28,508,312. At the time of the ICPE, UNDP had spent $22,487,471, which is about 79 percent of the available budget for this outcome.
2.4 Accountable institutions
UNDP support has significantly shaped the capacities of rule of law institutions to better protect human rights and improve access to justice and redress. Support has been provided through projects addressing human rights and access to justice, in particular the ‘Increasing Viet Nam’s Human Rights Capacities’ project, the ‘Human Rights Protection’ project, the ‘Strengthened Role of Disabled People’s Organization’ project, and the EU JULE project. The first three of these have reached their completion, but the EU JULE project has been extended to the end of 2022, and the achievements of this results area are, to a considerable extent, still unfolding.
CPD Outcome 3: By 2021, participatory and transparent decision-making processes and accountable institutions are strengthened, with policies and implementation mechanisms that are responsive to all people, particularly vulnerable groups, women, youth and children.
UNDP efforts under this outcome have mostly concentrated on the areas of: strengthening rule of law, access to justice and human rights protection; strengthening accountable institutions and anti-corruption and participation in decision-making; promoting responsible business; and peace and
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Finding 18. UNDP has been successful in consolidating existing legal frameworks to promote human rights, access to justice and the participation of women, while also expanding its reach to other vulnerable groups such as people with disabilities, ethnic minorities, and people in remote areas and areas with extremely difficult socioeconomic conditions. Interventions in these areas have focused on both awareness and capacity. Challenges remains in terms of the scalability and strategic significance of the interventions.
UNDP support to human rights protection, built on achievements from the 2012–2016 programme cycle, have equipped government officials with the necessary methods to work with international human rights conventions, Universal Periodic Review (UPR) mechanisms, reporting obligations, and procedures for monitoring and reporting to United Nations treaty bodies. Specifically, UNDP
There has been documentation of the carbon sequestration value of mangrove replantation, but not the net benefit of mangroves to local communities – they still perceive more value in water surface (for aquaculture) compared to a mangrove cover, according to MARD, which is trying to maintain 60% mangrove and 40% water in coastal areas.
CHAPTER 2: FINDINGS
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