Beneficial Ownership and the Offshore Gap: 2019 Findings

The findings point to a persistent gap between the disclosure rules as written and their enforcement in practice.

Recommendations include mandatory beneficial-ownership disclosure for all contracts above PKR 783 million and independent audit of technical evaluation committees.

Interviews with 4,478 current and former officials suggest internal reporting channels are underused due to a lack of confidence in follow-through.

A recurring pattern across the sample involves technical specifications drafted with input from a single preferred vendor ahead of the formal tender notice.

Interviews with 339 current and former officials suggest internal reporting channels are underused due to a lack of confidence in follow-through.