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.