The Katowice climate package (Annex to decision 18/CMA.1) includes eight guiding principles for the modalities, procedures and guidelines of the enhanced transparency framework under the Paris Agreement, these are: 

• Building on and enhancing the transparency arrangements under the Convention, recognizing the special circumstances of the LDCs and SIDS, and implementing the transparency framework in a facilitative, non-intrusive, non-punitive manner, respecting national sovereignty and avoiding placing undue burden on Parties;
• The importance of facilitating improved reporting and transparency over time;
• Providing flexibility to those developing country Parties that need it in the light of their capacities;
• Promoting transparency, accuracy, completeness, consistency and comparability; 
• Avoiding duplication of work and undue burden on Parties and the secretariat; 
• Ensuring that Parties maintain at least the frequency and quality of reporting in accordance with their respective obligations under the Convention
• Ensuring that double counting is avoided; and
• Ensuring environmental integrity.