We made a number of key recommendations for Phase II of the project, including ensuring that all activities from Phase I (such as the disposal of closed enterprises) were fully complete, establishing a core restructuring unit headed by the Secretary of Public Enterprises Department, considering the wider context, including environmental issues and the contextual role of public sector enterprises in the rest of West Bengal.

Furthermore, we recommended both the writing of a restructuring manual setting out comprehensive and transparent procedures, and a restructuring action, sequencing and timetable plan to set out the sequence of actions to be taken. We also recommended continuing the high intensity dialogue with stakeholders that had occurred under Phase I as the best way of ensuring continued full understanding, minimising negative effects of the reforms on employees.
The work was appreciated by DFID, and our recommendations formed a key input into their design of Phase II of the public sector enterprise reform programme, particularly those recommendations addressing the institutional and capacity shortcomings in Phase I.