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The report reviews trends in international development cooperation, including commitments and quality and impact of development assistance. It also analyses a broad range of issues that affect the effectiveness of development cooperation(Chapter I). Building on the DCF's work, special emphasis was placed on mutual accountability on development cooperation (Chapter II) as well as South-South and triangular cooperation (Chapter III). The report also examines the implications of putting sustainable development at the heart of a post 2015 UN development for the future of development cooperation (Chapter IV).

UNDESA's second independent International Cooperation for Sustainable Development report draws upon analysis produced in connection with the 2012 biennial Development Cooperation Forum. Like the Forum itself, the report pays particular attention to the views of various stakeholders. Its main target audience are policy makers, academia as well as the interested public.