for example decision cp stipulates that the global environment facility is to submit annual reports to the conference of the parties that should include a financial report with information on the financial resources required for projects under implementation and approved thus climate finance information is included by these entities in their annual reports to the cop however the cop has not to date provided specific guidance on what financial information to report and how while most cop requests for information to gef are couched in quite tentative terms eg decision cp requests and encourages specific actions or reports from the gef others are stronger eg decision cp