African Union Sustainable development Sustainable Development means that economic growth and expanded opportunities to create wealth generate employment and raise living standards are achieved without excessive costs to the environment, to the economic fundamentals or to the population; and that this growth can continue in the long term. In short "meeting the needs of the present without compromising the ability of future generations to meet their own needs." Tax regime The total system, including processes, rates of taxation, types and categories of taxes and taxpayers to whom they apply, that exist within a country. Traditional Authorities Leaders whose authority stems from historical custom, most notably chiefs or elders. Two Tier Boards Most common in countries in Europe such as France, Germany and The Netherlands. They comprise of a Supervisory Board made up of non-executive members and a management board made up of executive members. The CEO chairs the management board. Unitary Boards (also known as one-tier boards) are single boards comprising both executive and nonexecutive members. They are common in most commonwealth countries Vulnerable Groups Groups who are at a particular risk of maltreatment or exclusion from the political process, such as children, the youth, the aged, women, persons with disabilities, indigenous populations, ethnic minorities, migrant workers, and the poor Youth Persons between the ages of 15 and 35 years Note: The above list is not exhaustive, additional terms and definitions are also provided throughout the document. Should clarity be required on any term or definition, please contact the APR Focal Point or the APR Secretariat (see details on the front cover). xvii