At its fifth meeting, the Board of the Green Climate Fund (GCF), by its decision B.05/15, adopted the Interim Information Disclosure Practice and further requested the Secretariat to develop a comprehensive draft information disclosure policy, based on the negative list approach. It decided that the Interim Information Disclosure Practice will remain in force until the Board adopts a comprehensive information disclosure policy. This document contains the long-term structure of the GCF’s Information Disclosure Policy based on the negative list approach, as recommended by the Ethics and Audit Committee.