初始信托原则和标准

The document outlines the Green Climate Fund's (GCF) fiduciary requirements for accredited entities, divided into general fiduciary standards and specialized standards. General standards focus on administrative and financial capacity, including corporate governance, accounting practices (such as IFRS), internal and external auditing, and a robust control framework to prevent fraud and corruption. Specialized standards address project management, monitoring and evaluation, grant-making mechanisms, and the capacity for on-lending or blending financial instruments.

• Entities must demonstrate strong administrative and financial capacities, characterized by transparent financial management, reliable organizational information, and a proven record of operational effectiveness and efficiency.
• A rigorous auditing structure is required, consisting of an independent audit committee to oversee both internal audit functions—which must follow international standards like those of the Institute of Internal Auditors—and external audits conducted according to International Standards on Auditing (ISA).
• For entities utilizing grant-making mechanisms, the GCF mandates transparent eligibility criteria, a formal evaluation committee, and the public disclosure of grant results, including beneficiary names and amounts.

APA

Green Climate Fund (n.d.). 初始信托原则和标准. https://www.greenclimate.fund/sites/default/files/document/zh-initial-fiduciary-principles-standards.pdf

Chicago

Green Climate Fund. 初始信托原则和标准. n.d. https://www.greenclimate.fund/sites/default/files/document/zh-initial-fiduciary-principles-standards.pdf.

Wikipedia

{{cite report |author=Green Climate Fund |title=初始信托原则和标准 |url=https://www.greenclimate.fund/sites/default/files/document/zh-initial-fiduciary-principles-standards.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{greenclimatefundnd, author = {{Green Climate Fund}}, title = {{初始信托原则和标准}}, institution = {Green Climate Fund}, url = {https://www.greenclimate.fund/sites/default/files/document/zh-initial-fiduciary-principles-standards.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }