NDC Mitigation Elements

This guide from the World Resources Institute explains the mitigation elements of the Paris Rulebook, focusing on the requirements for clarity, transparency, and understanding (CTU) in Nationally Determined Contributions (NDCs) and the associated accounting guidance adopted at COP24.

• The Paris Rulebook establishes requirements for clarity, transparency, and understanding (CTU) to address significant information gaps in initial NDCs. These gaps previously made it difficult to determine emissions levels, sectoral or greenhouse gas coverage, and the underlying assumptions and methodologies of the NDCs.
• At COP24, countries agreed to a detailed list of CTU information that builds upon a 2014 list from COP20 in Lima, Peru. While countries are encouraged to provide this information when updating NDCs by 2020, it becomes a requirement starting with their second NDC.
• COP24 adopted accounting guidance to help countries track progress toward NDC mitigation components, which is particularly important for voluntary market mechanisms involving Internationally Transferred Mitigation Outcomes (ITMOs). This guidance requires the use of Intergovernmental Panel on Climate Change methodologies, methodological consistency regarding baselines, and the inclusion or explanation of all anthropogenic emissions and removals categories.

APA

World Resources Institute (n.d.). NDC Mitigation Elements. https://www.wri.org/paris-rulebook/ndc-mitigation-elements

Chicago

World Resources Institute. NDC Mitigation Elements. n.d. https://www.wri.org/paris-rulebook/ndc-mitigation-elements.

Wikipedia

{{cite report |author=World Resources Institute |title=NDC Mitigation Elements |url=https://www.wri.org/paris-rulebook/ndc-mitigation-elements |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{worldresourcesinstitutendndc, author = {{World Resources Institute}}, title = {{NDC Mitigation Elements}}, institution = {World Resources Institute}, url = {https://www.wri.org/paris-rulebook/ndc-mitigation-elements}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }