The overall goal of this report and the accompanying report summarizing the findings and recommendations, both based on the economic and sector work (ESW), is to advance the understanding and integration in operational terms of environmental water allocation into integrated water resources management. The specific objectives of the reports are: document the changing understanding of environmental flows, both by water resources practitioners and by environmental experts within the Bank and in borrowing countries; draw lessons from experience in implementing environmental flows by the Bank, other international development organizations with experience in this area, and a small number of developed and developing countries; develop an analytical framework to support more effective integration of environmental flow considerations for informing and guiding: the planning, design, and operations decision making of water resources infrastructure projects; the legal, policy, institutional, and capacity development related to environmental flows; and restoration programs; and provide recommendations for improvements in technical guidance to better incorporate environmental flow considerations into the preparation and implementation of lending operations.