A fundamental feature of the “enhanced transparency framework” established by Article 13 of the Paris Agreement is the regular provision by each party of a national inventory report of greenhouse gas emissions by sources and removals by sinks. Article 13 also states that the transparency framework shall provide flexibility “to those developing country parties that need it in the light of their capacities.”

This brief provides an overview of the Agreement’s inventory provisions; existing inventory requirements under the U.N. Framework Convention on Climate Change (UNFCCC); key dimensions of inventory reporting where flexibility may be a consideration; and options for operationalizing flexibility to developing countries that need it.