Reporting, Accounting and Review
The Kyoto Protocol maintains and extends the two regular reporting requirements established under the
Convention for Parties included in Annex I; an annual report and a periodic national communication.
For each reporting requirement, Parties included in Annex I are expected to submit the information
elements as required by the Convention and, in addition, Parties must include supplementary
information related to the implementation of the Kyoto Protocol. In this way, the submission of the reports
under the Kyoto Protocol also fulfils the Party’s reporting obligations under the Convention.
In addition to the annual report and the national communication, the Kyoto Protocol establishes two special
reports related to the accounting of emissions and assigned amounts for each commitment period:
- The report to facilitate the calculation of the assigned amount ( ‘initial
- The report upon expiration of the additional period for fulfilling commitments (‘true-up period report’).
The Kyoto Protocol also incorporates and enhances the review procedures under the Convention and
establishes a Compliance Committee to resolve any potential problems identified during the review
Each report under the Kyoto Protocol submitted by a Party included in Annex I is subject to review by an
expert review team (ERT). The ERT conducts a thorough and technical assessment of the Party’s
implementation of its Kyoto Protocol commitment and prepares a review report.
If the ERT identifies a problem with a Party’s implementation of a particular commitment pertaining
to language of a mandatory nature influencing the fulfilment of commitments that still exists after the
Party included in Annex I has been provided with opportunities to correct the problem within the time
frames established under the relevant review procedures, the ERT may list the problem as a ‘question
of implementation’ in its final review report. All review reports, including those that do not list
any questions of implementation, will be forwarded to the Compliance Committee for consideration.