Board decision B.BM-2018/21 paragraph (a) adopted the Policy on the Protection of Whistleblowers and Witnesses (hereafter referred to as “the Policy”). The purpose of the Policy is to empower anyone covered by its provisions to report suspicions of wrongdoing in good faith and without fear of retaliation so that the GCF can effectively protect its interests, resources, and mission by detecting and mitigating financial and reputational risks as early as possible. The IIU is responsible for implementing the Policy. Paragraph 73 of the Policy outlines that the IIU shall collaborate with the IEU to evaluate the effectiveness of the Policy’s implementation independently. Following collaborative discussions with all independent units, the IEU is evaluating the effectiveness, relevance, coherence and sustainability of the Policy’s implementation. It seeks valuable insights into the awareness of, accessibility to, functioning and impact of the Policy. The IEU will finalize the evaluation for consideration at the thirty-ninth meeting of the Board in July 2024.