As regards the par�cular recommenda�on, any work towards a Memorandum of Understanding (and associated agreements), it was said, would require careful thinking about repor�ng requirements (it was suggested that regular reports would offer greater accountability and would engender a more responsive culture than would an annual report) and about how the success of IGR processes might best be measured both procedurally (e.g. less reliance on courts and greater use of formal IGR processes) and substan�vely (e.g. the acceptance by all par�es of, and the implementa�on of, decisions arising from dispute from resolu�on processes).