"Making finance flows consistent with a pathway towards low greenhouse gas emissions and climate-resilient development,” also known as Article 2.1c, is of particular importance to the success of the Paris Agreement. It represents one of the three long-term goals of the agreement, while also being a means to achieve the other two long-term goals of mitigation (Article 2.1a) and adaptation (Article 2.1b). Different actors have undertaken efforts to operationalize progress towards Article 2.1c. However, there is still a lack of common understanding about the meaning and the implications of implementing Article 2.1c. This brief introduces Article 2.1c and highlights its relevance for different processes under the Paris Agreement. Moreover, it maps the potential challenges in implementing the article and provides recommendations on how to move forward at COP26".