Adopted by decision B.38/06. The compensation philosophy will guide compensation decisions with a distinct focus on attracting, nurturing, motivating, and retaining diverse, world-class talent. The key guiding principles of the Compensation Philosophy include competitiveness, transparency and predictability, equity, rewards, and responsibility and accountability. 

Adopted by decision B.38/07 and applicable as of 2025. This framework sets out the accounting policy of GCF and requirements related to the preparation and execution of the GCF administrative budget to enable the efficient allocation and management of financial resources for the administrative operations of the Fund and to support its mission and goals. It introduces a rolling multi-year budgeting approach aligned with GCF replenishment cycles.

Adopted by decision B.34/22. Sets out the approaches by which GCF will seek to manage its foreign exchange (FX) risk exposure to minimize the effect of currency fluctuations on the commitment authority of GCF.

Adopted by decision B.BM-2015/05 and applicable up to 2024. These guidelines formulate and document procedures to implement policies; ensures that all financial transactions are recorded, define financial operating controls; includes implementation and compliance modalities and exemptions.

Adopted by the Board in decision B.08/17, paragraph (a); subsequently amended by decisions B.34/20, B.34/21, and B.37/08; Superseded by B.42/15.

Adopted by decision B.06/03 (a). Covers various administrative matters including administrative guidelines on HR, admin budget, procurement and asset management, ICT, and audit and internal controls.

Adopted by decision B.BM-2015/06 (a). Adopts the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework as the internal control framework for the GCF.
Adopted by decision B.BM-2015/06 (c). Establishes the administrative guidelines on the internal control framework and internal audit standards.

Adopted by decision B.23/08 (a). Sets out the ethics and conflicts of interest policies for the active observers of the GCF.

Adopted by decision B.10/12 (a). Sets out the status, immunities, exemptions and priviledges of the Fund in the territory of [country].

Adopted by decision B.10/13 (c). Sets out the ethics and conflicts of interest policies for the Executive Director.