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Building on the OECD Prevent-React-Rebuild (PRR) framework for infrastructure resilience, this report focuses on Building Back Better as a strategic development choice rather than a mere restoration of damaged assets. It argues that reconstruction must be systematically planned, adequately financed and effectively governed to enhance resilience to future shocks while advancing sustainable development objectives. The stakes are particularly high for developing countries, where infrastructure deficits and socio-economic gaps amplify long-term costs of inadequate rebuilding. Drawing on concrete case studies from Honduras, Indonesia, Japan, Malawi, Nepal, Peru and Samoa, the report distils five actionable principles to guide reconstruction efforts after natural disasters to ensure they deliver on Building Back Better.