All countries are guided by the same set of the Modalities, Procedures and Guidelines (“MPGs”) for the ETF, with flexibility for those developing country Parties that need it in light of their capacities. Flexibility is to be self-determined by each country and in cases of the application of a flexibility provision, the country concerned will have to explain in which area and why it has applied the flexibility provision, concisely clarifying the capacity constraints. Flexibility accommodates countries with lower capacities to participate in the ETF and allows them to continuously improve over time in key ETF areas.

The central report of ETF is the BTR and it is replacing Biennial Updated Report (“BUR”) which is going to be discontinued in 2024 . Other key reports are the National Inventory Report (“NIR”) of Greenhouse Gas(es) (“GHGs”), and the Adaptation Communication (“AC”). The NIR is a mandatory deliverable under Article 13 and a component. The AC, on the other hand, is not a mandatory submission and may be submitted with the BTR or through other reporting vehicles, such as the NDC, National Communication (“NC”) or National Adaptation Plan (“NAP”). The BTR will undergo a Technical Expert Review (“TER”) process of a maximum of one year, followed by the Facilitative, Multilateral Consideration of Progress (“FMCP”). The timeline for the reporting and review processes under ETF is shown on the below figure:

Article 13 of the Paris Agreement established an Enhanced Transparency Framework (“ETF”) for action and support in order to build mutual trust and confidence among the Parties and to promote the effective implementation of the Paris Agreement. The ETF is designed with built-in flexibility, which takes into account Parties’ different capacities and builds upon the collective experience of transparency under the United Nations Framework Convention on Climate Change (“UNFCCC”). All countries are contributing to the implementation of the Paris Agreement through their Nationally Determined Contributions (“NDC”), the ETF will ultimately raise ambitions to meet the Paris Agreement and build trust between the Parties.

ENHANCED TRANSPARENCY FRAMEWORK OVERVIEW

SET OF THE MODALITIES, PROCEDURES AND GUIDELINES ("MPG_S") FOR THE ETF

Reports under the ETF and their frequency

MPGs provide guidance for reporting on five main groups of information:

• A national inventory of anthropogenic emissions by sources and removals by sinks of greenhouse gases;

• Information necessary to track progress made in implementing and achieving the NDC;

• Information related to climate change impacts and adaptation;

• Information on support provided;

• Information on support needed and received.

• The National Inventory Report of anthropogenic emissions by sources and removals by sinks of greenhouse gases (may be submitted as a stand-alone report or as a component of the BTR);

• Information necessary to track progress made in implementing and achieving Nationally Determined Contributions under Article 4 of the Paris Agreement (shall);

• Information related to climate change impacts and adaptation under Article 7 of the Paris Agreement (should);

• Information on financial, technology development and transfer and capacity-building support needed and received under Articles 9–11 of the Paris Agreement (should, for developing countries);

• Information on support needed and received.Information on financial, technology development and transfer and capacity-building support provided and mobilized under Articles 9–11 of the Paris Agreement (shall, but only for developed countries. Should for other countries providing support).

Biennial Transparency Report is the central report that contains a number of items of information that shall (mandatory) or should (non-mandatory) be submitted. These are:

National Inventory Report consists of a National Inventory Document (“NID”) and the Common Reporting Tables (“CRT”) containing the inventory of national anthropogenic GHGs emissions and removals prepared in accordance with the Intergovernmental Panel on Climate Change (“IPCC”) guidelines. The structures of the NID and the CRT are currently being negotiated under the UNFCCC. The NIR is a mandatory deliverable under Article 13 and a component of the BTR, although it can be submitted as a stand-alone document.

Adaptation Communication may include information on the following elements:

• Review of the consistency of the information submitted under Article 13.7 and 13.9 with MPGs, taking into account the flexibility accorded to those developing countries that need it in the light of their capacities;

• Consideration of the Party’s implementation and achievement of its NDC;

• Consideration of the Party’s support provided, as relevant;

• Identification of areas of improvement for the Party related to implementation of ETF;

• For those developing country Parties that need it in the light of their capacities, assistance in identifying capacity-building needs.

• National circumstances, institutional arrangements and legal frameworks;

• Impacts, risks and vulnerabilities, as appropriate;

• National adaptation priorities, strategies, policies, plans, goals and actions;

• Implementation and support needs of, and provision of support to, developing country Parties;

• Implementation of adaptation actions and plans;

• Adaptation actions and/or economic diversification plans, including those that result in mitigation co-benefits;

• How adaptation actions contribute to other international frameworks and/or conventions;

• Gender-responsive adaptation action and traditional knowledge, knowledge of indigenous peoples and local knowledge systems related to adaptation, where appropriate;

• Any other information related to adaptation.

Technical Expert Review consists of:

Facilitative, Multilateral Consideration of Progress includes the following information to be considered:

• Information submitted by the Party shall provide:

1. A national inventory report of anthropogenic emissions by sources and removals by sinks of GHGs;
2. The information necessary to track progress in implementing and achieving its NDC under Article 4 of the Paris Agreement;
3. Developed country Parties shall provide information pursuant to Article 13, paragraph 9, other Parties that provide support should provide such information and, in doing so, are encouraged to use the MPGs contained in chapter V;
4. Developing country Parties should provide information on financial, technology transfer and capacity-building support needed and received under Articles 9, 10 and 11 of the Paris Agreement;

• Party’s TER report;

• Any additional information provided by the Party for the purpose of the facilitative, multilateral consideration of progress.

Conclusion

ETF plays a crucial role in enhancing transparency, accountability, and ambition under the Paris Agreement. It fosters mutual trust among Parties, promotes the sharing of knowledge and experiences, and enables continuous improvement in key areas. By providing a standardized framework for reporting, the ETF facilitates the global effort to combat climate change and supports the long-term goals of the Paris Agreement.

Sources:
1. The United Nations Office for Project Services (“UNOPS”)
2. The United Nations Framework Convention on Climate Change (“UNFCCC”)