Acknowledge­ments

Perspectives Climate Research gGmbH (PCR) is an independent and internationally active research company based in Freiburg, Germany. PCR conducts research for governments, international organisations, non-governmental organisations and the private sector maintaining high methodological standards. As the research branch of the renowned consultancy Perspectives Climate Group, PCR has extensive expertise in political science, economics and climate science and works on informing international climate policy as well as UNFCCC negotiations.

This research report was led by Max Schmidt and Igor Shishlov with contributions from Philipp Censkowsky, Luisa Weber and Ziqun Jia (Perspectives Climate Research).

The authors would like to thank Marius Troost from BothEnds, Tessa Lykke Andersen, Toke Philipsen Prahm and Christine Lund Andersen from EIFO, Victor Carstenius from EKN, Kate DeAngelis from Friends of the Earth U.S., Niels Hazekamp from Milieudefensie, Elena Koritchenko from the Net Zero Credit Agencies Alliance, Adam McGibbon from Oil Change International, UK Export Finance, and Moritz Leiner from Urgewald for the valuable reviews and comments. This project is financed by the Nordic Council of Ministers. The views and recommendations expressed in this report are those of the project institution and do not necessarily reflect the views of the Nordic Council of Ministers.

This best practice guide was prepared by Perspectives Climate Research and reflects the independent views of the authors who take sole responsibility for the information presented in this research report, as well as for any errors or omissions. Neither Perspectives Climate Research nor sponsoring organisations can be held liable under any circumstances for the content of this publication.