The research for this study looked at a number of key humanitarian donors (the UK, ECHO, Denmark, Canada and the US), through field research, interviews and documentary reviews.Chapter 1 identifies the key elements of ‘bilateralisation’ and examines the factors driving the changing role of donors in humanitarian action. Chapter 2 assesses changes in the financing of humanitarian assistance, and in how this aid is managed. Chapter 3 looks in detail at changes in donor coordination, drawing on field research in Afghanistan and Somalia. Chapter 4 reports on the accountability structures and mechanisms that apply to the case-study donors themselves. Chapter 5 identifies common themes and issues from this research, and makes recommendations for the future.