Article 6: Guide 2

The document explains the mechanisms of Article 6.2, specifically the trade of Internationally Transferred Mitigation Outcomes (ITMOs) between host and buyer countries. It identifies key reporting tools, such as the UNEP Article 6 Pipeline and the UNFCCC's Centralized Accounting and Reporting Platform (CARP), and details how to use Initial Reports, Annual Information Reports, and Authorisation Letters to find project-specific data. The guide also outlines paths for accountability, including the use of Freedom of Information Act requests and collaboration between civil society in both host and buyer countries.

• Article 6.2 allows countries to trade Internationally Transferred Mitigation Outcomes (ITMOs), which are carbon credits that buyer countries can apply to their Nationally Determined Contributions (NDC) to lower their own emission reduction obligations.
• To prevent double-counting, both host and buyer countries must make a 'corresponding adjustment' and report this to the UNFCCC Centralized Accounting and Reporting Platform (CARP).
• Transparency for Article 6.2 projects is limited because reporting requirements for project details are not robust, and governments self-report their authorisations without a requirement for third-party reviews.
• The UNEP Article 6 Pipeline and the UNFCCC's CARP are the primary digital tools for tracking Article 6.2 activities, though CARP is the official reporting platform for government submissions including Initial, Regular, and Annual Information Reports.
• There is no standardised requirement to disclose financial arrangements or the price of credits under Article 6.2; however, some information has been uncovered via Freedom of Information Act (FOI) requests, such as credit prices in Switzerland estimated around €30 to €34 by late 2024.
• Accountability mechanisms for Article 6.2 are discretionary as there is no overseeing UNFCCC authority, meaning advocates must rely on national legal frameworks, human rights promises of the Paris Agreement, and cross-border collaboration between host and buyer country civil society.

APA

Iwerks, R., & Dossi, F. (2026). Article 6: Guide 2. Carbon Market Watch. https://carbonmarketwatch.org/wp-content/uploads/2026/09/WEB-CMW-Guide-2-Final-Interactive-compressed-1.pdf

Chicago

Iwerks, Rebecca, and Federica Dossi. Article 6: Guide 2. Carbon Market Watch, 2026. https://carbonmarketwatch.org/wp-content/uploads/2026/09/WEB-CMW-Guide-2-Final-Interactive-compressed-1.pdf.

Wikipedia

{{cite report |last1=Iwerks |first1=Rebecca |last2=Dossi |first2=Federica |title=Article 6: Guide 2 |publisher=Carbon Market Watch |date=July 2026 |url=https://carbonmarketwatch.org/wp-content/uploads/2026/09/WEB-CMW-Guide-2-Final-Interactive-compressed-1.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{iwerks2026article, author = {Iwerks, Rebecca and Dossi, Federica}, title = {{Article 6: Guide 2}}, institution = {Carbon Market Watch}, year = {2026}, month = jul, url = {https://carbonmarketwatch.org/wp-content/uploads/2026/09/WEB-CMW-Guide-2-Final-Interactive-compressed-1.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }