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This paper presents the key findings from research and engagement on how cost-benefit analysis (CBA) has been applied to First Nations initiatives to date. CBA is an important tool used by governments to help prioritise budget funding decisions. It assesses the potential impacts of an initiative - economic, social, environmental, and cultural - to determine whether it will deliver value for money.
The paper explores the methods in which the value of First Nations cultures has been incorporated into CBAs, along with the associated challenges and opportunities to improve current practice. The findings have informed the development of an investment framework for the design and evaluation of initiatives that affect First Nations people and communities. The framework focuses on the key principles for embedding First Nations perspectives and ensuring culturally informed evaluative thinking.