The rules that were finalized at COP26 in Glasgow supplement those that were adopted at the UN Climate Change Conference COP24 in Katowice in 2018 and enable the operationalization of the enhanced transparency framework.

The enhanced transparency framework under the Paris Agreement is an accountability mechanism that aims to promote implementation of national climate action plans (Nationally Determined Contributions, or NDCs) and the flow of  support for climate action.

It is an important tool to assess the progress that Parties make in implementing and achieving their NDCs, which are crucial for global efforts to achieve the 1.5 °C Paris goal.

The new transparency system represents one common system for all Parties, that is more rigorous and standardizes the information to be reported by Parties.

This will help improve the quality of information and ensure comparability of data amongst Parties, which in turn help build trust.

The new transparency system under the Paris Agreement builds on and enhances the existing systems under the Convention.

Under the Convention and the Kyoto Protocol, developed country Parties already had a higher level of rigorous reporting guidelines.

On the other hand, developing country Parties are subjected to less rigorous reporting guidelines.

As a result, the new reporting guidelines constitute noticeable enhancement for developing country Parties in terms of frequency, scope and depth of reporting.

There is widespread recognition that developing country Parties will need support to help them apply the new guidelines.

In the new biennial transparency report, Parties will provide information on their national greenhouse gas emissions and removals, progress in implementing and achieving NDCs, financial resources, technology development and transfer as well as capacity building provided and received.

Parties can also include information on climate change impacts and adaptation.

The information through the biennial transparency report will be aggregated and used as inputs to the global stocktake process, which aims to assess the collective efforts by all Parties on climate actions and support provided at the global level.

At COP 26 in Glasgow, Parties adopted the reporting tables and formats, outlines for the biennial transparency report and the technical review report, as well as the training programme for technical review experts.

This completed the operational guidance on reporting and review under the new transparency system.

Developed country Parties will provide information on support provide following the guidance contained in Chapter V of modalities, procedures and guidelines adopted at COP24 in Katowice and use common tabular formats adopted at COP26 in Glasgow.

The UNFCCC secretariat is mandated to develop reporting tools for the electronic reporting of the common reporting tables and tabular formats, and to organize regular technical training workshops to help Parties use the reporting tools and integrate them into their national inventory arrangements.

Enhanced and targeted financial, technical and capacity-building support will be needed to help developing countries transit to the enhanced transparency framework. 

This involves, in particular, the establishment of the national system and enhancement of the national capacity needed for the implementation of the new transparency system on a continuous and sustainable basis.

The secretariat plays a key role in supporting Parties to implement the new transparency system, through delivering its mandated activities such as developing and rolling out the new reporting tools and the training programme, as well as providing technical support to help Parties enhance their national capacities in transitioning to the new transparency system.

Progress on the development of the new reporting tools and the training programme will be reported at future Subsidiary Meetings of the UNFCCC. 

Consideration on the provision of financial and technical support to developing country Parties for reporting and capacity-building under the Paris Agreement will be initiated from the next COP.