List of abbreviations, list of figures and tables 4

Executive summary 5

Introduction 7

The global context 11

  Trends around defence and peace spending 11

  WPS and defence institutions 12

Conceptualizing WPS spending in defence institutions 15

Integrating WPS into the five phases of the

defence budgeting cycle 19

  Phase 1: Policy design for WPS implementation 22

  Phase 2: Planning and preparation of a defence budget 24

  Phase 3: Approval of a defence budget 26

  Phase 4: Execution and implementation of a defence budget 28

  Phase 5: Evaluation and monitoring of the implementationof a defence budget 31

Conclusion and recommendations 35

  Recommendations for all stakeholders 36

  Recommendations for defence institutions 36

  Recommendations for oversight actors 37

  Recommendations for researchers 37

Bibliography 40