This is the first annual report by the secretariat on its mandated tasks related to the implementation of the guidance on cooperative approaches referred to in Article 6, paragraph 2, of the Paris Agreement and in decision 2/CMA.3. It covers activities undertaken by the secretariat between 1 January and 30 October 2024, as well as information on the status of resources mobilized and needed, and expenditure incurred, by the secretariat for undertaking those activities.