This report is from the Commonwealth Expert Group on Climate Finance to the Commonwealth Heads of Government Meeting 2013. This report focuses on the needs of Small Island Developing States (SIDS) and Least Developed Countries (LDCs) and the link between climate change and development. It highlights that the current arrangements for developing countries to access financing and support on climate change are too complex, and sets out a number of recommendations to Commonwealth leaders to improve the flow of financing to the most vulnerable member countries.