Examples of activities that fall within this latter category include partnerships between donors and companies that are facilitated by CSOs, and matching grant schemes (e.g. challenge funds) where donor financing goes towards a third party to implement the activity. Activities to support the enabling environment are also included, if there is an implication of active private sector involvement (e.g. SME engagement/ development programs, business capacity building, value chain development activities etc.). Direct donor support to the private sector currently provides the best data on which to base a top down assessment of donor private sector engagement for climate change, however, such an analysis would underestimate bilateral donor efforts in this area due to gaps in the coverage of climate-related development finance data reported by bilateral DFIs.