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In many societies, philanthropy—voluntary action for the public good—plays an important role in promoting human flourishing and contributes to solving challenges in communities around the globe and during crises. However, very little is known about how to best measure philanthropic freedom and flows. Limited data exist on the incentives and barriers to realize the full potential of philanthropy and the volume of philanthropic flows in the pursuit of human flourishing within and across national borders. This project seeks to enhance dialogue on building and improving an enabling environment for individuals to initiate societal changes through philanthropy globally. Through new research on the enabling factors at the country level, the project will advance our understanding of the impact of barriers and incentives on individual philanthropic engagement within and between countries. Through broad dissemination of the new findings, the project will share new knowledge and policy implications on the role that philanthropy plays in contributing to prosperous and free societies. Through research on cross-border philanthropy, the project will promote the dialogue on the important role of philanthropy in achieving SDGs and improve the development of communities globally. The 2021 Global Philanthropy Environment Index and the 2022 Global Philanthropy Tracker will provide valuable comparative information for scholars, professionals, and policy makers to better understand how philanthropy can contribute to human flourishing and global development. In particular, the new reports of these two projects will offer insights into the impact of the COVID-19 pandemic on philanthropic freedom and flows. These reports will further help policy makers direct resources where they are needed the most in order to allow people to access the full range of their capabilities.