This report presents the findings and recommendations of an independent evaluation of the GCF’s approach to the and protection of whistleblowers and witnesses undertaken by the Independent Evaluation Unit (IEU). The IEU conducted this evaluation as part of its 2024 Work Plan, which was approved by the Board at its thirty-seventh meeting (B.37) in October 2023 (Decision B.37/09 Annex VI). As per the 2024 IEU Work Plan, the evaluation aimed to provide valuable insights into the Policy’s implementation, functioning and impact.