In accordance with paragraph 35 of the GCF Monitoring and Accountability Framework for Accredited Entities, adopted in decision B.11/10, to advance the goal of the GCF to promote the paradigm shift towards low-emission and climate-resilient development pathways in the context of sustainable development, the re-accreditation decision by the Board will take into account the Secretariat and Accreditation Panel’s assessment of the extent to which the accredited entity’s overall portfolio of activities beyond those funded by the GCF has evolved in this direction during the accreditation period.  
In accordance with decision B.12/30, paragraph (d), in which the Board requested the Accreditation Panel to establish a baseline on the overall portfolio of accredited entities, this document presents the baseline methodology for accredited entities to use as a part of their re-accreditation application.