Meeting the enhanced transparency framework: what next for the LDCs?

The enhanced transparency framework (ETF) of the Paris Agreement requires all countries to report information demonstrating progress towards their nationally determined contributions (NDCs) every two years. Countries must also report climate finance provision, adaptation to climate change and, for the first time, how they have tackled loss and damage. The modalities, procedures and guidelines (MPGs) agreed at COP24 give countries detailed guidance on reporting all these aspects and, crucially, how their information will be reviewed. These rules effectively translate the ETF into action. With the MPGs now adopted and the first ETF reports due by 2024, countries need to prepare to meet the stricter standards of this enhanced framework. This briefing describes some of its key features and implementation challenges in Least Developed Countries (LDCs), exploring opportunities to reflect its ambition and priorities.