M&E of adaptation is undertaken for different purposes, including:  understanding whether responses have achieved their intended objectives and contributed to a reduction in climate risks and vulnerability or to an increase of adaptive capacity and resilience,  informing ongoing implementation and future responses, and  providing upward and downward accountability . M&E is also commonly linked to learning . By continuously monitoring implementation, for example, to assess whether adaptation is on track or needs to be accelerated, M&E can aid decision-making under uncertainty. Adaptation M&E is distinct from tracking financial flows related to adaptation since financial accounting does not provide information on implementation and outcomes .
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report