The Governing Instrument for the Green Climate Fund (GCF) outlines that the Fund's purpose is to promote a shift towards low-emission, climate-resilient development by supporting developing countries in reducing greenhouse gas emissions and adapting to climate change. This focus particularly considers the needs of countries most vulnerable to climate impacts. GCF Board Decision B.33/12 further emphasizes this requirement by establishing principles for demonstrating the impact potential of GCF-funded activities. The decision instructs the GCF Secretariat and the independent Technical Advisory Panel (iTAP) to adopt a transparent, consistent approach in guiding and evaluating proposals. The guiding document responds by offering additional clarification for stakeholders on interpreting these principles to enhance proposals' demonstration of mitigation impact potential.