At the recent meeting in Bali, the Green Climate Fund’s Board instructed the Secretariat to further develop the accreditation system and safeguard standards for discussion in the May 2014 Board meeting and inputs were requested from civil society. This submission provides some initial commentary on the progress report, the accreditation system and the proposed environmental and social safeguards, noting that many of the crucial elements of an effective accreditation and safeguard system have not yet been fully addressed. For example, the accreditation cycle and associated governance and organizational arrangements have yet to be developed, the social and environmental safeguards are not sufficiently detailed to ensure a “do no harm” result, and gender considerations are currently missing or vague.