The OECD Development Assistance Committee  introduced a methodology to track the amount of bilateral official development assistance  that is targeting climate change mitigation and/or adaptation. It distinguishes whether activities have adaptation as a 'principal' objective , as a'significant' objective  or as not targeting it  . The associated project value is counted in full, in part, or not counted as adaptation finance, respectively. Countries count the volume of partial adaptation projects  to a different extent, which limits comparability and can lead to over-reporting . The first data on this 'adaptation marker' became available in 2012 for the financial flows of 2010. It forms the basis for developed countries' reporting to the UNFCCC Secretariat on their financial commitments towards developing countries .
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report