An enhanced transparency framework is a central component of the Agreement, and will apply to all Parties, with flexibility for developing country Parties that need it in the light of their capacities. This paper examines how such flexibility might be operationalised when reporting information under the future enhanced transparency system for greenhouse gas inventories and for progress towards the mitigation component of NDCs under Article 4. The paper also highlights how improvements over time in reporting of adaptation, and support needed and received could be encouraged. For each individual reporting element in these four areas, the paper identifies possible ways that countries with a range of different capacity levels could provide information for specific elements under the four reporting areas examined in the paper.
