The 2022 Financing for Sustainable Development Report, issued by the Secretary-General's Inter-Agency Task Force on Financing for Development, examines how unfavourable financing terms, such as high borrowing costs and debt overhangs, prevent developing counties from responding to the COVID-19 pandemic and investing in sustainable development, and what can be done to enable countries to achieve the SDGs. UNCTAD is one of the main stakeholders of the IATF and mainly contributes to four chapters in the report: