through input indicators it is possible to account for the existence of legislation and policy instruments the process indicators account for actions contributing to the achievement of outcomes eg coordination and monitoring instruments indicators combine de jure rulesbased indicators since they concern legal policy and regulatory inputs and processes and de facto ones since they seek to capture the level of implementation of existing water governance dimensions undp et al it is based on the lessons learnt from the use of the indicator framework in the years to come impact indicators could be developed in the future