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The document outlines the Paris Rulebook's efforts to address transparency gaps in initial NDCs by establishing a detailed list of information required for clarity, transparency, and understanding (CTU). It highlights the adoption of accounting guidance at COP24 to ensure consistent tracking of anthropogenic emissions and removals, which is essential for assessing progress and managing Internationally Transferred Mitigation Outcomes (ITMOs).

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  • Initial NDCs contained significant transparency gaps regarding emissions targets, sectoral and greenhouse gas coverage, and underlying methodologies, as the original information list was insufficiently detailed and voluntary.
  • At COP24, countries adopted a more detailed list of CTU information to close existing gaps; while mandatory starting with the second NDC, countries are encouraged to provide this information in updates by 2020.
  • The COP24 accounting guidance requires countries to use IPCC methodologies and metrics for anthropogenic emissions and removals, maintain methodological consistency on baselines, strive for comprehensive coverage of all emission categories, and justify any exclusions.

Cite the original document

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} }

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