This new system, being developed in the context of the Sustainable Development Goals, aims to measure “cross-border” finance, i.e. all officially supported resource flows in support of the objectives of the Sustainable Development Goals. Proposals are for TOSSD to include information on ODA flows (as captured by the OECD’s CRS database) and also include information on a wide range of financial instruments, from all providers, e.g. including South-South cooperation and multilateral institutions, as well as to possibly include resources mobilised (not just resources provided, as in ODA). The framework is still under development, and a TOSSD Compendium has been available for public consultation, which raised the issue of TOSSD possibly “tagging” expenditures as climate-relevant.