The report examines localisation as a shift in how power, resources and decision-making are distributed in philanthropy and development. It presents localisation as a spectrum, ranging from approaches that improve efficiency to those that fundamentally transform power relations. The study highlights that, in many cases, decision-making and control over funding remain concentrated despite efforts to “go local”. It also points to practices associated with more transformative approaches, such as locally driven priority-setting, flexible and long-term funding, and shared governance structures. Ultimately, the report argues that localisation requires rethinking who holds authority in funding relationships.