TRANSPARENCY OF ACTION AND SUPPORT
95. [Requests the operating entities of the Financial Mechanism of the Convention to allocate financial resources for the building of the transparency-related capacity of developing country Parties in need, on a continuous basis;]
{move to the Agreement}
96. Requests the SCF, when preparing guidance for the operating entities of the Financial Mechanism, to include a
proposal on how the Financial Mechanism could provide financial resources for the building and/or
strengthening of the transparency-related capacity of developing countries in need, respecting country-driven
priorities and responding to the relevant provisions of Article 9 of the Agreement and decision x/CP.21; with a
view to fostering country ownership, transparency-related capacity-building shall be designed to:
(a) Assist in establishing or strengthening existing national institutions for transparency-related activities, in
accordance with national circumstances;
(b) Provide relevant training and a**istance in meeting the provisions stipulated in Article 9 of the
Agreement;
(c) Assist the improvement of transparency over time;
97. Decides that a Capacity-Building Reporting Initiative should be established in order to enhance Parties' capacity
to report in a transparent, accurate, complete, comparable, consistent and timely manner, pursuant to Article 9 of
the Agreement;
98. Encourages the Global Environment Facility to support the establishment and operation of this initiative as a
priority reporting-related need;
Option 1: (paragraphs 99 and 99bis)
99. Requests the [IPC][SBSTA] to develop recommendations for modalities, procedures and guidelines in
accordance with Article 9[, paragraph 6,] of the Agreement for adoption [at the first session of the CMA;] [by the
COP by 2018];
99 bis.Also requests the IPC, when developing modalities, procedures and guidelines in accordance with paragraph 99
above, to consider, inter alia, the application of technical corrections in the review of greenhouse gas inventories
provided in accordance with Article 9, paragraph 4(a), of the Agreement;
Option 2: (paragraph 99)
99. Requests the SBSTA to develop recommendations for modalities, procedures and guidelines in accordance with
Article 9, paragraph 6, of the Agreement for adoption at the first session of the CMA, taking into account, inter
alia:
(a) The ability of each Party to elect one or more aspects of the flexibility to be specified in the guidance to
be adopted by the CMA on the basis of the Party's capacity, such as level of detail of reporting, frequency
and scope, provided that the Party revisits the flexibility regularly;
(b) The importance of facilitating improved reporting and transparency over time;
(c) The need to avoid undue burden and duplication;
(d) The facilitative, non-intrusive nature of review;
Option 1: (paragraphs 100-100quater)
100. Further requests that the progress of work under the work programme referred to in paragraph 99 above be
reported to future sessions of the Conference of the Parties and this work be concluded no later than in 2018;
100bis. Decides that Parties' first biennial communications shall be submitted in 2022;
100ter. Decides that the review of reporting shall commence three months after the submission of the biennial
communications;
100quater. Decides that the measurement, reporting and verification system established by decisions 1/CP.16 and
2/CP.17 shall be superseded by the common system of transparency of action and support, immediately
following the submission of the final biennial reports and biennial update reports;
Option 2: (paragraphs 100-100ter)
100. Decides to hereby establish a work programme on transparency readiness under the SBI to a**ist developing
country Parties in preparing for the implementation of Article 9 of the Agreement, which would include the
following:
(a) Identifying capacity-building needs, taking into account lessons learned from the existing arrangements
under the Convention;
(b) Providing support, on an ongoing basis, to enable developing country Parties to effectively participate in
the transparency system;
100bis. Requests the SBI to agree on activities to be undertaken under the above-mentioned work programme by its
forty-fifth session;
100ter Also requests the SBI to provide a report to each session of the Conference of the Parties with a view to seeking
guidance on further actions;
Option 3: (paragraphs 100 and 100bis)
100. Decides to continue and to further strengthen the mandate of multilateral a**essment for the provision of
financial resources, technology development and transfer, and capacity-building to developing countries during
the international a**essment and review process for developed country Parties, in order to ensure that
commitments and the provision of such support by developed country Parties and other developed Parties
included in Annex II to the Convention are implemented, verified through a robust verification system and meet
the needs expressed and identified by developing country Parties, recalling the mandate contained in decision
2/CP.17, paragraph 26, on revising the modalities and procedures for international a**essment and review no
later than in 2016;
100bis. Also decides that developed country Parties and other developed Parties included in Annex II to the
Convention shall report on the provision of financial resources, technology development and transfer, and
capacity-building to developing countries, in line with the common methodologies adopted by the COP as
mandated by decision 2/CP.17, paragraph 19;
Option 4: (paragraph 100)
100. Also requests and the SBSTA to develop recommendations for modalities, procedures, rules and guidelines for a
common framework for transparency of action and support in accordance with Article 9, paragraphs 2, 3, 4 and
6, of the Agreement, taking into account the need for flexibility in the light of capability, for consideration and
adoption by the CMA at its first session, on:
(a) Transparency of action:
(i) Parties ensure methodological consistency between the communication of nationally determined
mitigation [contributions][commitments][other] and their implementation;
(ii) Parties include an explanation of key categories of emissions and removals excluded from their
nationally determined mitigation [contribution][commitment][other] and strive to include them
over time;
(iii) Parties, once a source, sink or activity is accounted for in a nationally determined mitigation
[contribution][commitment][other], continue to include it or provide an explanation of why it has
been excluded;
(iv) Parties use common metrics and methodologies adopted by the Intergovernmental Panel on
Climate Change for the estimation of greenhouse gas emissions and removals;
(v) [Internationally transferred mitigation outcomes used by any Party to meet its nationally
determined mitigation [contribution][commitment][other] are supplemental to domestic action;]
(vi) Parties report on progress in the implementation of their national adaptation plans to the UNFCCC
every two years and collectively exchange information and share lesson learned in the
implementation of adaptation, including in the SBSTA, and by promoting, coordinating and
strengthening adaptation knowledge platforms, centres and networks;
(vii) Parties improve the methodologies used for reporting information on their adaptation
[contributions][commitments][actions] or undertakings, their a**essment of climate change
impacts, their quantification of and information on vulnerability, and their quantification of
impacts, actions taken to build resilience and reduce vulnerability, and investments required, and
for contributing information to the global stocktake, as set out in Article 10 of the Agreement;
{still considering transparency in relation to adaptation and its support further}
(b) Transparency of support:
(i) Support provided, enhancing delivery of support for both adaptation and mitigation through, inter
alia, the common tabular formats for reporting support, and taking into account the SBSTA agenda
item on methodologies for reporting on finance, domestic measurement and international
verification, and enhancing the reporting by developing countries on support received, including
the use, impact and estimated results thereof;
(ii) Enhanced domestic monitoring, reporting and verification systems for action and support;
(iii) Developing an international system of accounting designed to avoid double or multiple counting of
support across countries and donors;
(iv) Information to enable the tracking of progress against the aggregate goal for finance, set out in
Article 6, paragraph 8, of the Agreement, and the global stocktake set out in Article 10 of the
Agreement, and the broader transformation of financial flows;
(v) Drawing on the biennial a**essments undertaken by the SCF;