1. Introduction

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The Paris Agreement requires or requests Parties to provide information on different elements, including greenhouse gas inventories, progress made in implementing and achieving nationally determined contributions (NDCs), impacts and adaptation, and support provided or needed (as appropriate). The information provided on greenhouse gas inventories, progress made in implementing and achieving NDCs, and support provided is subject to technical expert review. Overall the reporting and review process is designed to build mutual trust between Parties and promote the effective implementation of the Agreement. Planned and agreed reporting and review requirements under the Paris Agreement include provisions on the use of cooperative approaches towards the implementation and achievement of Parties’ NDCs. The reporting of such information cuts across Article 13 and Article 6.2 of the Paris Agreement. Under Article 13, Parties are required to report, i.a., information that is necessary to track progress made in implementing and achieving NDCs. Under Article 6.2 of the Paris Agreement, Parties are required to report information on the use of cooperative approaches involving the use of internationally transferred mitigation outcomes (ITMOs) towards NDCs. Detailed reporting and review requirements under Article 13 on the information necessary to track progress made in implementing and achieving NDCs are outlined in the annex to decision 18/CMA.1, i.e., the Modalities, Procedures, and Guidelines (MPGs) agreed at COP24 in 2018. This includes guidance on what to report concerning cooperative approaches. On the other hand, the rules, modalities, and procedures (RMPs) for Article 6 are currently under discussion and are to be developed by the Subsidiary Body for Scientific and Technological Advice (SBSTA) for adoption by COP26. As part of this work, Parties are negotiating Article 6.2 guidance on accounting, reporting, and review (from now on, draft A6.2 guidance). Reporting and review requirements under the MPGs and draft Article 6.2 guidance are directly related in terms of the content of the information to be reported and reviewed and the timing and sequencing of the required reports. Given this interplay, there are opportunities for fine-tuning draft Article 6.2 guidance in relation to the MPGs to avoid conflicting requirements, ambiguities, and other issues that may prevent Parties from effectively operationalising Article 6.2 guidance. This paper identifies and analyses issues related to the interplay of relevant reporting and review requirements under both Article 13 and Article 6.2 of the Paris Agreement, focusing on the complementarity and consistency in the timing, sequencing, and content of crosscutting information. The paper also outlines outstanding issues that may undermine the effectiveness or efficiency of reporting under Article 6.2, highlights reporting and review provisions that may benefit from further clarification, and identifies opportunities for fine-tuning draft reporting and review requirements under Article 6.2.

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This paper is structured as follows. Section 2. provides an overview of the principal outstanding issues related to reporting information under Article 6.2 and their interplay with Article 13 reporting. Section 3. analyses key issues related to the accounting of ITMOs and how they can be affected by the timing of Article 13 reporting. Section 4. outlines agreed and planned review provisions under Articles 13 and 6 of the Paris Agreement and highlights key issues related to the timing and scope of review processes under both Articles. Section 5. presents conclusions.3

3 5. Annex A provides a detailed overview of the agreed and planned reporting requirements for information on cooperative approaches under Articles 13 and 6 of the Paris Agreement, and an overview of the primary means through which reporting is to take place.