; an assessment of its success and failure in meeting the goal set out in section 2(b)(1)(K); where applicable, the specific measures the Agency will take in the upcoming year to make progress towards meeting the goal outlined in section 2(b)(1)(K), including expanded outreach, product improvements, and related actions; and an analysis comparing the level of support extended by the Agency for renewable energy, energy efficiency and energy storage projects with the level of support so extended for the preceding fiscal year. . (d) Sense of the Congress regarding Agency accountability It is the sense of the Congress that— (1) the Board of Directors of the United States Export Finance Agency (in this section referred to as the Agency ) should, after a public consultation process, establish a formal, transparent, and independent accountability mechanism to review, investigate, offer independent dispute resolution to resolve, and publicly report on allegations by affected parties of any failure of the Agency to follow its own policies and procedures with regard to the environmental and social effects of projects, and on situations where the Agency is alleged to have failed in ensuring the borrower is fulfilling its obligations in financing agreements with respect to the policies and procedures; (2) the accountability mechanism should be able to provide advice to management on policies, procedures, guidelines, resources, and systems established to ensure adequate review and monitoring of the environmental and social effects of projects; (3) in carrying out its mandate, the confidentiality of sensitive business information should be respected, as appropriate, and, in consultation with affected parties, project sponsors, Agency management, and other relevant parties, a flexible process should be followed aimed primarily at correcting project failures and achieving better results on the ground