Overview and key milestones

Since the establishment of the UNFCCC Convention, Parties made efforts to contribute achieving its ultimate objective, identified as stabilizing GHG concentrations in the atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system. In pursuing this goal, countries were faced with the challenge of gaining reliable, transparent and comprehensive data and information on their GHG emissions and removals, mitigation and adaptation actions and support.

Under the Convention and its Kyoto Protocol, systems and approaches were therefore developed for the periodic collection, reporting and review of countries’ relevant data and information. Over time, the original arrangements have evolved into a more comprehensive measurement, reporting and verification (MRV) system. Under this system, the reporting requirements and the timelines for the submission of national reports are different for Annex I Parties and Parties not included in Annex I to the Convention (Non-Annex I Parties), in accordance with the principle of common but differentiated responsibilities and respective capabilities. Additional measures to significantly enhance transparency of action and support were adopted as part of the Bali Action Plan and further elaborated in decisions adopted at subsequent COP sessions. 

In nearly 30 years of active participation in the existing reporting and review system, countries fostered their knowledge on domestic GHG emissions and removals, as well as actions to address them, adaptation and means of implementation (finance, technology transfer and capacity-building). In turn, this provided them with key information to enhance domestic ambition and make informed decisions about their own national policy.

From the MRV system to the Enhanced Transparency Framework

With the adoption of the Paris Agreement in 2015, a new Enhanced Transparency Framework for action and support (ETF) was established. The new regime sets its foundations on the experiences countries have gained through their participation to the MRV system, which the Paris Agreement has ultimately recognized as an important basis for the development and implementation of the ETF.

The rules to operationalize the ETF, referred to as the modalities, procedures and guidelines (MPGs), were agreed by countries at COP24 in Katowice, 2018. The MPGs are based on a set of guiding principles and define the reporting information to be provided, the technical expert review, transitional arrangements, and a facilitative multilateral consideration of progress.

The remaining details to allow countries to fully implement the ETF, including the development of the common reporting tables and formats for reporting information, outlines of the reports, and the training programme for experts were finalized and adopted at COP26 in Glasgow, 2021.

Starting no later than 2024, as part of the ETF, all countries who have ratified the Paris Agreement will follow a common set of requirements for reporting, technical expert review and facilitative multilateral consideration of progress, known as FMCP, while recognizing the need for flexibility for developing countries who need it in the light of their capacities.

Further information about the ETF, its principles and linkages are available here.