BTR Reference-Guide Compressed

Biennial Transparency
Report
Reference Guide
Prologue
Objective
This guide aims at harmonising a format of the first Biennial Transparency Report (BTR) among the Pacific
Alliance member countries and Ecuador, which will facilitate the tracking of progress in terms of reporting the
national greenhouse gas inventory, the implementation and achievement of Nationally Determined Contributions
(NDCs) and the main adaptation actions and needs, financial support received and the application of flexibility in
this first round of reporting.
The guiding information of this document contains the minimum requirements, and best practices for each
mandatory chapter of the BTR, however, it can be adapted by countries depending on different national
circumstances.
This guide has been developed under the “Preparation for Biennial Transparency Reports” Project executed by
Libélula, funded by Environment and Climate Change Canada (ECCC) through Gold Standard and the support of
the Technical Subgroup on MRV and Climate Change of the Pacific Alliance (SGT-MRV).
Scope
In recognition of the fact that individual chapters or subchapters may be compiled by different teams, sections
within this format can be separated into individual documents so that they can be shared by the different teams
responsible for the BTR compilation.
It is suggested to appoint a coordinator or a team responsible for reviewing the compiled content and its
subsequent analysis. The recommendations suggested at the beginning of each chapter can be separated or
deleted from this document to be adapted to individual needs.
Use of this Guide
The reference guide for the BTR will be shared in Word so that countries can make modifications and use it
directly.
To make the guide more manageable, a format that distinguishes the drafting guidelines and recommendations
with the relevant chapters for preparing the BTR based on the Modalities, Procedures and Guidelines (MPG)1 and
decision 5 CMA.32 is used. It is important to mention that the terms "shall, should and may/encourage
requirements" are referred to in the MPG. The term "shall" denotes a specific action, a mandatory requirement,
while "should" is used to establish that the achievement of a requirement is adequate or expected. On the other
hand, "may/encouraged" are expressed using language that does not assume any obligation, giving
recommendations in specific chapters of the BTR without imposing strict requirements.
Annex to Decision 18/CMA.1

1
2
Decision 5/CMA.3
1
The general drafting recommendations and guidelines support the preparation of the BTR. Generally, the
recommendations include the decision of the Conference of the Parties serving as the meeting of the Parties to
the Paris Agreement (CMA) requiring such a section, the purpose, the minimum information required and the
suggested structure. In addition, some sections include information that should be included in case flexibility is
applied. In addition, in the case of voluntary sections, suggestions for content have been placed based on the
associated CMA decisions.
Bibliographic Resources
For further guidance on the BTR format, a review of the following documents is suggested:
● Decision 18/CMA.1 Modalities, procedures and guidelines for the transparency framework for action and
support referred to in Article 13 of the Paris Agreement.
● Decision 5/CMA.1 Guidance for operationalising the modalities, procedures and guidelines for the
enhanced transparency framework for action and support referred to in Article 13 of the Paris
Agreement.
● Technical Handbook for Developing Country Parties on Preparing for Implementation of the Enhanced
Transparency Framework under the Paris Agreement, developed by the UNFCCC (2020).
● Unfolding the reporting requirements for Developing Countries under the Paris Agreement's Enhanced
Transparency Framework, developed by UNEP DTU (2019).
2
Suggested Content for the BTR
Executive Summary 7
Abbreviations and Acronyms 7
1. National Greenhouse Gas Inventory 8
1.1. National circumstances, institutional arrangements and cross-cutting information on GHG inventories
and climate change 8
1.2. Summary of trends related to national emissions and removals 9
1.3. Overview of source and sink category emission estimates and trends 9
1.4. Other information 9
1.5. Key Category Analysis 10
1.6. Improvements introduced 10
2. NDC: Progress in Implementation and Achievement 11
2.1. National circumstances and institutional arrangements 11

2.1.1. National circumstances and context relevant to NDC progress 11
2.1.2. Impact on GHG emissions and removals 12
2.1.3. Institutional arrangements 12
2.2. Description of the NDC 12

2.2.1. Description of the NDCs 12
2.2.2. Cooperative approaches 13
2.2.3. Updates to the NDC 13
2.3. Information necessary to track progress made in implementing and achieving the NDCs under Article
4 of the Paris Agreement 13
Table 1 of Annex II of Decision 5/CMA.1 . Structured Summary: Description of Selected Indicators 14
Table 4 of Annex II of Decision 5/CMA.1. Structured summary: Tracking progress made in implementing and
achieving the NDC under Article 4 of the Paris Agreement 16
3
Tables 12 of Annex II to Decision 5/CMA.1. Information necessary to track progress on the implementation
and achievement of the domestic policies and measures implemented to address social and economic issues
17
2.4. Estimation of the effects of the main policies and measures adopted 18
Table 5 of Annex II of Decision 5/CMA.1. Mitigation policies and measures, actions and plans, including those
with mitigation co-benefits resulting from adaptation actions and/or economic diversification plans, related to
implementing and achieving a nationally determined contribution under Article 4 of the Paris Agreement 18
2.5. Summary of greenhouse gas emissions and removals 20

Table 6 of Annex II of Decision 5/CMA.1. Summary of greenhouse gas emissions and removals according to
table 10 of the CRT 20
2.6. Projections of greenhouse gas emissions and removals 20

Table 7 of Annex II of Decision 5/CMA.1. Information on projections of greenhouse gas emissions and
removals in a "with measures" scenario 21
removals in a “with additional measures” scenario 21
removals in a "without measures" scenario 21
Table 10 of Annex II of Decision 5/CMA.1. Projections of key indicators 21
Table 11 of Annex II of Decision 5/CMA.1. Key assumptions and parameters used for projections 21
3. Adaptation: main effects and needs 23
3.1. National circumstances, institutional arrangements and legal frameworks 23

3.1.1. National circumstances 24
3.1.2. Institutional arrangements and governance on adaptation 24
3.1.3. Legal framework 24
3.2. Effects, risks and vulnerabilities, as appropriate 24

3.2.1. Risk analysis of climate change effects 24
3.2.1.1. Climate trends and climate change scenarios 24
3.2.1.2. Identification of risks towards climate change effects and vulnerabilities 24
3.2.2. Effects and problems associated with climate change 24
3.3. Priorities and challenges in relation to adaptation 24

3.3.1. National priorities 24
3.3.2. Challenges to adaptation 24
3.4. Adaptation strategies, policies, plans and goals, and actions to integrate adaptation into national
policies and strategies 24
3.4.1. Adaptation measures 25
4
3.4.2. Science, gender perspectives and traditional knowledge related to adaptation 25
3.4.3. Priorities 25
3.4.4. Adaptation actions or economic diversification plans 25
3.4.5. Efforts to integrate climate change 25
3.4.6. Nature-based solutions involvement to climate change adaptation. 25
3.4.7. Stakeholder involvement 25
3.5. Progress on implementation of adaptation 25

3.5.1. Progress on the adaptation strategy 26
3.5.2. Information on the implementation of supported adaptation measures 26
3.5.3. Effectiveness of adaptation measures applied 26
3.6. Monitoring and evaluation of adaptation actions and processes 26

3.6.1. Monitoring and evaluation approaches and systems 27
3.6.2. Evaluation and indicators 27
3.6.3. Relevant information on the management of adaptation actions 27
3.6.4. Effectiveness and sustainability of adaptation actions 27
3.7. Information related to averting, minimising and addressing loss and damage associated with climate
change impacts 27
3.8. Cooperation, good practices, experience and lessons learned 28
3.8.1. Efforts to share information, good practices, experience and lessons learned 28
3.8.2. Strengthening scientific research and knowledge 28
3.9. Any other information relating to the effects of climate change impact and adaptation under Article 7
of the Paris Agreement 28
4. Financing, development and transfer of technology and capacity-building needed and received 29
4.1. National Circumstances, Institutional Arrangements and Country-Driven Strategies 29

4.2. Information on financial support needed 29
4.3. Information on technology development and transfer support needed 29
4.4. Information on technology development and transfer support received 30
4.5. Information on capacity-building support needed 30
4.6. Information on capacity-building support received 30
4.7. Information on support needed and received by developing country Parties for the implementation of
Article 13 of the Paris Agreement and transparency-related activities, including capacity-building in the area of
transparency 31
4.8. Underlying assumptions, definitions and methodologies 31
5. Information on flexibility 33
5.1. Flexibility for the content of this BTR 34

5.1.1. Reporting and capacity constraints regarding the application of flexibility 34
5
5.1.2. Limitations tracking and progress 36
Annexes to the BTR 37
6
Executive Summary
A concise, high-level summary of each BTR chapter should be provided in this section. This section allows
readers to obtain a brief and complete overview of the information included in the BTR.
Abbreviations and Acronyms

In this section, enter all relevant abbreviations and acronyms used in the wording of the BTR. Some suggested
abbreviations and acronyms are:
● BTR Biennial transparency report ● MPG Modalities, procedures and

guidelines
● BUR Biennial update report
● MRV Measurement, Reporting, and
● BR Biennial Report Verification
● CC Climate Change ● ETF Enhanced Transparency Framework
● CMA Conference of the Parties serving as ● NDC Nationally Determined Contributions

the meeting of the Parties to the Paris
Agreement ● NC National Communications
● UNFCCC United Nations Framework ● NIR National Inventory Report

Convention on Climate
● NAP National Adaptation Plan
● CRT Common Reporting Tables
● REDD+ Reducing emissions from
● CTF Common Tabular Formats deforestation and forest degradation
● DIN National Inventory Document ● TER Technical Expert Review
● GHG greenhouse gases ● LULUCF Land-use, land-use change and

forestry
● NGHGI National Greenhouse Gas Inventory
● IPCC Intergovernmental Panel on Climate

Change
It is important to include all the abbreviations and acronyms to be used in the document, especially those that
refer to recognised institutions within the country.
7
1. National Greenhouse Gas Inventory
All Parties shall report their estimates of anthropogenic emissions by sources and removals by sinks of GHGs, in
accordance with the 2006 IPCC Guidelines, in the form of a National Inventory Report (NIR), which may be
submitted separately or as part of a Biennial Transparency Report, and consists of a national inventory document
(NID) and common reporting tables (CRT), as indicated in para. 38 MPG Reporting Guidance.
As part of the proposal of this guide, it is suggested that the NIR be submitted separately because of its length.
In this chapter, we would like to suggest including inventory summary information only.
For the outline of the NID, we indicate reviewing Annex V3 of decision 5 CMA.3, which contains the minimum
requirements to present the information framed in the MPG.
1.1. National circumstances, institutional arrangements and

cross-cutting information on GHG inventories and climate
change
Required by: This section is suggested by the executive summary of Annex V of Decision 5/CMA.3: Outline of
the national inventory document, pursuant to the modalities, procedures and guidelines for the transparency
framework for action and support referred to in Article 13 of the Paris Agreement (annex to decision 18/CMA.1)
Purpose: This section seeks for the country to summarise the general context and a basis for understanding the
information submitted in the NIR.
Recommendation: It is suggested to use the information generated for past GHGI development processes as a
basis. In addition, it is suggested to be concise with the information provided to communicate clearly and
effectively, ensuring the understanding of the current situation. Finally, we should remember that the national
circumstances have been modified over the years. Hence, their constant updating is necessary to ensure that the
information submitted allows an understanding of the country's situation.
Minimum information required: This section includes the background of climate change (climate science,
international negotiation and agreements, etc.) and inventories (what are inventories, benefits, gases included,
sectors, etc.). In addition, this section must indicate the framework relating to national inventories comprising
institutional arrangements and a legal and procedural device.
On the other hand, information should be submitted that helps to understand the process of preparing the
Inventory and associated processes, as well as provide an understanding of how emissions have changed over
time in the GHG inventory, and also point out possible reductions that could be expected.
Finally, information on the procedures for the official test and approval of the inventory must be submitted.
3
Decision 5/CMA.3
8
1.2. Summary of trends related to national emissions and
removals
Purpose: This section seeks for the country to provide a sumary of its emissions, which will be detailed in its
NID.
Recommendation: It is recommended to prioritise the graphic presentation of flows and other processes to
simplify information and communicate it effectively.
Minimum information required: This section summarises the country's GHG trend, a description of the key
categories and re-calculations referring to the starting year. For this, according to paragraph 47 of decision
18/CMA.1, the Parties shall communicate a descriptive summary and the figures on which emission trends are
based, indicating emissions by sources separately from removals by sinks, except in cases where it is technically
impossible to separate information on emissions and removals in the LULUCF sector and taking into account that,
to protect the confidentiality of business and military information cannot be entirely disaggregated.
1.3. Overview of source and sink category emission estimates

and trends
Recommendation: It is suggested that the presentation of graphics and tables be prioritised to simplify
information and communicate it effectively.
Minimum information required: This section seeks for the country to provide information on the Tier
methodologies used to prepare the GHG Inventory and the trends of the main categories (energy, industrial
processes and product use, agriculture, LULUCF and waste).
1.4. Other information

Minimum information required: This section aims at submitting information on indirect GHG emissions such
as carbon dioxide and nitrous oxide.
9
1.5. Key Category Analysis
Minimum information required: This section presents information on the key category analysis according to
para. 25 of the MPGs. If the country needs flexibility concerning this provision, it will be able to identify its key
categories using a threshold that is not less than 85% instead of the 95% threshold provided for in the 2006
IPCC Guidelines, which will allow them to focus on improving a smaller number of categories and prioritising their
resources.
1.6. Improvements introduced

Minimum information required: This section is suggested to present information related to the areas that
can be improved with regard to reporting in accordance with the DIN, according to para. 7 of the MPGs, with
flexibility for those developing country Parties that need it in the light of their capacities according to para. 7(c)
of the MPGs.
10
2. NDC: Progress in Implementation and
Achievement4
In this section, the country should provide information necessary to track progress made in implementing and
achieving the NDCs. All Parties shall provide the necessary information in a narrative and CTF, as appropriate
(Annex III).
Information to be reported in narrative format:
2.1. National circumstances and institutional arrangements

Required by: Decision 18/CMA.1, Annex, Section III, subsection A5, and Decision 5/CMA.1, Annex IV
Purpose: This section seeks for the country to provide information on the details to be included in the
description of national circumstances and relevant institutional arrangements.
Recommendation: It is suggested that the information generated for past development processes of National
Communications, BUR, and NDC Update Reports, among others, be used as a basis. In addition, it is suggested
to be concise with the information provided to communicate clearly and effectively, ensuring the understanding
of the current situation. Likewise, it is recommended to prioritise the presentation of flows and other processes
graphically to simplify information and communicate it effectively. Finally, we should remember that the national
circumstances may change over the years. Hence, their constant updating is necessary to ensure that the
information submitted allows an understanding of the country's situation.
Minimum Information Required:
2.1.1. National circumstances and context relevant to NDC

progress
The national circumstances relevant in achieving the NDCs shall be described. For such purpose, each Party must
describe the national circumstances that are related to the progress made in the implementation and
achievement of its NDC, including:
a) Government structure;
b) Population profile;
c) Geographical profile;
d) Economic profile;
e) Climate profile;
f) Sector details
4
Chapter title per Annex IV to Decision 5/CMA.3: Information needed to track progress in implementing and achieving the
NDCs under Article 4 of the Paris Agreement.
5
Decision 18/CMA.1
11
2.1.2. Impact on GHG emissions and removals
The information to be included in this subsection is how national circumstances affect GHG emissions and
removals over time.
2.1.3. Institutional arrangements

The information to be provided in this section is the detail of the institutional arrangements in place to track
progress made in implementing and achieving its NDC, including those used to track international transfer
mitigation outcomes (ITMOs), if applicable, together with any changes to the institutional arrangements since the
last BTR.
The institutional, legal, administrative and procedural arrangements used for the implementation, monitoring,
reporting, archiving of information and stakeholder engagement related to the implementation and achieving of
its NDC.
With respect to the information submitted, countries may refer to information previously reported.
On the other hand, countries should describe institutional arrangements for tracking ITMOs, if applicable.
2.2. Description of the NDC

Required by: Decision 18/CMA.1, Annex, Section III, subsection B6, and Decision 5/CMA.1, Annex IV
Purpose: This section seeks for the country to provide information on the elements to be included in the
description of the NDCs.
2.2.1. Description of the NDCs

This section shall provide a description of the NDC against which progress will be tracked. The information
provided shall include the following elements, as applicable, including any updates to information previously
provided:
● Targets and their description, including target types (e.g. economy-wide absolute emission reduction,
emission intensity reduction, emission reduction below a projected baseline, mitigation co-benefits of
adaptation actions or economic diversification plans, policies and measures, and others);
● Target year or period, and whether they are single-year or multi-year targets;
● Reference points, levels, baselines, base years or starting points, and their respective values;
● Time frames and/or periods for implementation;
● Scope and coverage, including, as relevant, sectors, categories, activities, sources and sinks, pools and
gases.
6
Decision 18/CMA.1
12
2.2.2. Cooperative approaches
The intention to use cooperative approaches that involve the use of ITMOs under Article 6 towards NDCs under
Article 4 of the Paris Agreement shall be reported.
2.2.3. Updates to the NDC

Any updates or clarifications of previously reported information (e.g. recalculation of previously reported
inventory data, or greater detail on methodologies or use of cooperative approaches) shall be reported.
Information to be reported in the CTFs7:
2.3. Information necessary to track progress made in

implementing and achieving the NDCs under Article 4 of the
Paris Agreement
Required by: Decision 18/CMA.1, Annex, Section III, subsection C8, and Decision 5/CMA.1, Annex IV
Purpose: This section seeks for the country to provide information on selected indicators of progress for NDC
tracking. This information shall be reported in a narrative format and using Tables 1, 2, 3 and 4 of the CTF9, in
accordance with para. 79 of the MPGs.
Recommendation:
For this section it is recommended to review and use as a guide:
● Brazil's 4th Biennial Update Report (4BUR): It presents information sheets of the NAMAs
(Nationally Appropriate Mitigation Actions) detailing the measures' specific objectives, targets, progress
objectives and results.10
● Costa Rica's 2nd Biennial Update Report (2BUR): It presents mitigation actions in different
development phases (execution, development, preparation, inactivity). For them, the update report of
the mitigation actions in execution and development for the 2014-2018 period was conducted. For each
measure, the description, scope, coverage of GHG gases, temporal coverage, objectives and targets,
financing, progress indicators, results, methodology, market mechanisms and MRV system are
presented.11
Indicators may be either qualitative or quantitative. Ideally, these indicators have already been defined in the
NDC preparation process and are (or, once defined, will be) relevant to the NDC and meaningful for tracking
progress.
The table below shows some possible indicators, as well as guidance and examples of possible indicators that
Parties can consider, based on information reported in existing NDCs and referred to in the MPGs.
7
For more information on CBCs see Annex II of Decision 5/CMA.3
8
Decision 18/CMA.1
9
For more information on CBCs see Annex II of Decision 5/CMA.3
10
Document available at: https://unfccc.int/documents/267661
11
13
Table 1. Examples of indicators for each type of NDC target
Type of NDC target Possible indicators (non-exhaustive)
Absolute emissions reduction or GHG emissions (tCO2eq.) with or without LULUCF, as applicable, based on
limitation targets relative to a a year/period, current year and year/period targets, emissions reduction
base year (tCO2eq.).
Emissions reduction targets GHG emissions for a BAU scenario (if different according to a reference
below the "business as usual level) with or without LULUCF, as appropriate, indicators for a BAU
(BAU)" level scenario (e.g. GDP, energy consumption, population, fuel demand);
current emissions under BAU level.
Intensity targets GHG emissions in the current year/period or target year; drivers in the
current year/period or target year (GDP, per capita, energy consumption).
Maximum Targets GHG emissions (tCO2eq.) in all years, mainly for the year's targets, with or
without LULUCF.
Policies and measures Status of implementation of policies and measures (e.g. planning, in
process of implementation, policies and measures already adopted);
description of what would have happened in the country without these
policies; quantification of emissions from policy impacts, number of
policies and measures implemented, financing, technology or
capacity-building support received for the implementation of policies and
measures.
Other (e.g. mitigation Description of adaptation actions currently undertaken that have
co-benefits or adaptation mitigation co-benefits; quantification of mitigation co-benefits (possibility
actions, non-GHG targets) to include "policies and measures" indicators).
Source: Reference manual for the enhanced transparency framework of the Paris Agreement. UNFCCC (2022)
Finally, an overview of the steps is presented for countries to track NDCs by indicators:
1. Identify the right indicator

2. Provide information on reference points, levels, baselines, base years, for each indicator that has been
chosen (must be updated in case of relacalculations of GHG inventory)
3. Provide the most recent information for each indicator, for each reporting year, during the NDC
implementation period.
4. Compare steps 3 and 4, to track progress made in implementing the NDC.
Table 1 of Annex II of Decision 5/CMA.1 . Structured Summary: Description

of Selected Indicators
In this Table, the country should report the indicators it has selected to track progress in implementing and
achieving its NDC. These indicators may be either qualitative or quantitative, and shall be relevant to the NDC.
Such indicators may include, as appropriate:
● net GHG emissions and removals;
14
● the percentage reduction of GHG intensity;
● relevant qualitative indicators for a specific policy or measure;
● mitigation co-benefits resulting from adaptation actions and/or economic diversification plans or other
economic diversification measures (e.g. hectares of reforestation;
● the percentage of renewable energy use or production;
● carbon neutrality;
● the share of non-fossil fuel in primary energy consumption and non-GHG related indicators).
For each selected indicator, information for the reference points, levels, baselines, base years, or starting points
shall be provided, and such information shall be updated in light of any recalculation of the GHG inventory, if
applicable.
In addition, each country shall describe the relationship of each indicator to the NDC under Article 4.
Table 2 of Annex II of Decision 5/CMA.1. Structured Summary: Definitions

Needed to Understand the NDC
This table shall provide all the definitions needed to understand the NDC, including those related to each tracking
indicator, those related to sectors or categories defined differently than in the national inventory report or the
mitigation co-benefits of adaptation actions and/or economic diversification plans.
Table 3 of Annex II of Decision 5/CMA.1. Structured summary:

Methodologies and Accounting Approaches
In this table, for the first NDC, each Party shall clearly indicate and report its accounting approach, including how
it is consistent with Article 4, paragraphs 13 and 14, of the Paris Agreement and how it is consistent with
decision 4/CMA.1. Each Party may choose to provide information on accounting of its first NDC consistent with
decision 4/CMA.1: Further guidance in relation to the mitigation section of decision 1/CP.2112
In addition, Table 3 shall describe methodologies and/or accounting approaches used as applicable for:
● The targets, as detailed in the description section of the NDCs;

● The construction of baselines, as described in the description section of the NDCs, to the extent
possible;
● Each indicator identified to track progress made in implementing and achieving its NDC;
The information referred to in the preceding paragraph shall include the following elements, as applicable and
available to the NDC:
a) Key parameters, assumptions, definitions, data sources and models used;
12
Decision 4/CMA.1
15
b) The IPCC guidelines used;
c) The metrics used;
d) Where applicable to its NDC:
i) The approach used to address emissions and subsequent removals from natural
disturbances on managed lands;
ii) The approach used to account for emissions and removals from harvested wood
products;
iii) The approach used to address the effects of age-class structure on forests;
e) Methodologies used to estimate mitigation co-benefits of adaptation actions and/or economic
diversification plans;
f) Methodologies associated with any cooperative approaches that involve the use of
internationally transferred mitigation outcomes towards its NDC, consistent with CMA guidance
on cooperative approaches under Article 6;
g) Methodologies used to track progress arising from the implementation of policies and
measures;
h) Any other methodologies related to its NDC under Article 4;
i) Any conditions and assumptions relevant to the achievement of its NDC.
In addition, each Party shall explain how the methodology in each reporting year is consistent with the
methodology or methodologies used when communicating the NDC. In case of incompatibility, methodological
inconsistencies shall be explained with its most recent national inventory report. Similarly, Parties shall describe
how double counting of net GHG emission reductions has been avoided, in accordance with guidance developed
in relation to Article 6, if relevant.
Table 4 of Annex II of Decision 5/CMA.1. Structured summary: Tracking

progress made in implementing and achieving the NDC under Article 4 of the
Paris Agreement
This table could be used for each NDC target in case the country NDC has multiple targets. In addition, countries
could provide information on conditional targets in a documentation box with references to the relevant page of
their BTR.
Detailed information shall be provided in a structured summary, allowing to track the progress made in
implementing and achieving its NDC, which includes:
● For each selected indicator:
○ Information for the reference points, levels, baselines, base years, or starting points referred to
for each selected indicator;
○ Information for previous reporting years during the implementation period of its NDC, as
applicable;
○ The most recent information on each selected indicator.
● Where applicable, information on GHG emissions and removals consistent with the coverage of its NDC;
16
● Annual contribution from the LULUCF sector for each year of the target period or target year, if not
included in the inventory time series of total net GHG emissions and removals, as applicable;
● If participating in cooperative approaches that involve the use of internationally transferred mitigation
outcomes towards an NDC, or authorizes the use of mitigation outcomes for international mitigation
purposes other than achievement of its NDC, shall also provide the following information in the
structured summary consistently with relevant decisions adopted by the CMA on Article 6:
○ The annual level of anthropogenic emissions by sources and removals by sinks covered by the
NDC on an annual basis reported biennially;
○ An emissions balance reflecting the level of anthropogenic emissions by sources and removals
by sinks covered by its NDC adjusted on the basis of corresponding adjustments undertaken by
effecting an addition for internationally transferred mitigation outcomes
first-transferred/transferred and a subtraction for internationally transferred mitigation
outcomes used/acquired;
○ Any other information consistent with decisions adopted by the CMA on reporting under Article
6;
○ Information on how each cooperative approach promotes sustainable development and
ensures environmental integrity and transparency, including in governance, and applies robust
accounting to ensure inter alia the avoidance of double counting.
This information shall be also used for the assessment of the achievement of targets that will be reported in the
first BTR that contains information on the end year or end of the period of its NDC.
Tables 12 of Annex II to Decision 5/CMA.1. Information necessary to track

progress on the implementation and achievement of the domestic policies
and measures implemented to address social and economic issues
Each Party with an NDC that consists of adaptation actions and/or economic diversification plans resulting in
mitigation co-benefits shall provide the information necessary to track progress on the implementation and
achievement of the domestic policies and measures implemented to address the social and economic
consequences of response measures, including:
● Sectors and activities associated with the response measures;

● Social and economic consequences of the response measures;
● Challenges in and barriers to addressing the consequences;
● Actions to address the consequences.
2.4. Estimation of the effects of the main policies and measures

adopted
Required by: Decision 18/CMA.1, Annex, Section III, subsection D13
13
Decision 18/CMA.1
17
Purpose: This section seeks for the country to detail the actions, policies and measures oriented towards the
implementation and achievement of its NDC.
Flexibility: To the extent possible, each Party shall provide estimates of the GHG emission reductions achieved
and projected for its actions, policies and measures, in Table 5 of Annex II to Decision 5/CMA.1. However, those
developing country Parties that, in light of their capacities, need flexibility with respect to this provision are
instead encouraged to report this information.
Recommendation:
Regarding the policies and measures related to the implementation and achievement of the NDC, it is suggested
to review and use as a guide:
● The Netherlands' 4th Biennial Report (4BR): It presents policies and measures implemented that
have had (or are expected to have) a significant impact on GHG emissions, even if the main objective of
the policy is not (or was not) directly related to climate change. It also describes cross-cutting policies
and measures. The effects are usually presented for groups of policies and measures that affect
different sectors and not individual measures.14
● Australia's 4th Biennial Report (4BR): Australia presents the measures and policies it has carried
out for emission reduction, together with a description and the effects it has had on emissions. One of
the leading examples is the Emissions Reduction Fund (ERF), established in 2015, which offers
incentives for several organizations and individuals to adopt new practices and technologies to reduce
their emissions. As part of this, Australia presents the number of projects per sector and reduced GHG
emissions.15
Table 5 of Annex II of Decision 5/CMA.1. Mitigation policies and measures,

actions and plans, including those with mitigation co-benefits resulting from
adaptation actions and/or economic diversification plans, related to
implementing and achieving a nationally determined contribution under
Article 4 of the Paris Agreement
This Table shall provide information in narrative and tabular format on the actions, policies and measures that
support the implementation and achievement of its NDC, focusing on those that have the most significant impact
on GHG emissions or removals and those impacting key categories in the national GHG inventory.
To the extent possible, Parties shall organize the reporting of actions by sector (energy, transport, industrial
processes and product use, agriculture, LULUCF, waste management and other).
In addition, the following information on its actions, policies and measures should be provided, to the extent
possible, in a tabular format:
14
15
Document available at: https://unfccc.int/sites/default/files/resource/Australia%20Fourth%20Biennial%20Report.pdf
18
● Name;
● Description;
● Objectives;
● Type of instrument (regulatory, economic instrument or other);
● Status (planned, adopted or implemented);
● Sectors affected (energy, transport, industrial processes and product use, agriculture, LULUCF, and
waste management, or other);
● Gases affected;
● Start year of implementation;
● Implementing entity or entities.
In addition, each Party may provide the following information on its actions, policies and measures reported:
● Costs;
● Non-GHG mitigation benefits;
● Information on mitigation measures, as applicable.
If a country has an NDC comprising mitigation co-benefits resulting from adaptation actions and/or economic
diversification plans, relevant information on the policies and measures contributing to such co-benefits should
be included.
It should also indicate which of the actions, policies and measures included in the most recent biennial
transparency report are no longer in place and explain why. In addition, it should identify its actions, policies and
measures that influence GHG emissions from international transport.
It should also, to the extent possible, provide information about how its actions, policies and measures are
modifying longer-term trends in GHG emissions and removals.
Likewise, it shall describe the methodologies and assumptions used to estimate the GHG emission reductions or
removals due to each action, policy and measure, to the extent available. This information may be presented in
an annex to its BTR.
Finally, each Party is encouraged to provide detailed information, to the extent possible, on the assessment of
economic and social impacts of response measures.
2.5. Summary of greenhouse gas emissions and removals

Required by: Decision 18/CMA.1, Annex, Section III, subsection E16
Purpose: This section seeks for the country to provide information on the summary of GHG emissions and
removals for those Parties that submit their national inventory report separately.
16
Decision 18/CMA.1
19
Table 6 of Annex II of Decision 5/CMA.1. Summary of greenhouse gas
emissions and removals according to table 10 of the CRT
In case the NIR is submitted separately, a summary of its GHG emissions and removals shall be provided. This
information shall be provided in tabular format for those reporting years corresponding to the Party's most recent
national inventory report.
2.6. Projections of greenhouse gas emissions and removals

Required by: Decision 18/CMA.1, Annex, Section III, subsection F17
Purpose: These tables aim at the country to provide the methods and details of projections of greenhouse gas
emissions and removals.
Flexibility:
● Their projections must be reported pursuant to what is detailed in the minimum information required
section. However, in the case of a developing country Party that needs flexibility in the light of its
capacities it is instead encouraged to report these projections using a less detailes methodology or
coverage.
● Projections shall begin from the most recent year in the Party's national inventory report and extend at
least 15 years beyond the next year ending in zero or five. However, in the case of developing country
Parties that need flexibility in the light of their capacities with respect to this provision will have the
flexibility to extend their projections at least to the end point of their NDC.
Recommendation:
In relation to emissions projections, it is recommended to review and use as a guide:
● Costa Rica's 2nd Biennial Update Report (2BUR): For projections, a methodological approach,
broken down into four stages is used: data collection, modeling of sectors, projections, sensitivity
analysis. In the analysis, a robust and rigorous modelling process prevails in the energy sector under a
bottom-up approach, complemented by the models that best fit the rest of the sectors.18
● The Netherland's 4th Biennial Report (4BR): The projections made are based on the National
Climate and Energy Outlook (KEV) 2019, which describes the most plausible evolution based on
available information on prices, markets, technology and policies. In addition, these projections have
included new perspectives on economic and demographic evolution, sectoral evolution, fossil fuel prices,
and CO2 prices and policies.19
● Germany's 7th National Communication (7CN): It explores two different scenarios, one “with
measures” (WMS) and the other one “with additional measures” (WAMS). Both include the impact of
17
Decision 18/CMA.1
18
19
20
measures and policies.20
Table 7 of Annex II of Decision 5/CMA.1. Information on projections of

greenhouse gas emissions and removals in a "with measures" scenario
greenhouse gas emissions and removals in a “with additional measures”
scenario
greenhouse gas emissions and removals in a "without measures" scenario
Table 10 of Annex II of Decision 5/CMA.1. Projections of key indicators
Table 11 of Annex II of Decision 5/CMA.1. Key assumptions and parameters
used for projections
Minimum information required: When describing the methodology used to develop projections, information
including the following should be provided:
● Models and/or approaches used and key underlying assumptions and parameters used for projections
(e.g. gross domestic product growth rate/level, population growth rate/level);
● Changes in the methodology since the Party's most recent biennial transparency report;
● Assumptions on policies and measures included in the “with measures” projections and “with additional
measures” projections, if included;
● A sensitivity analysis for any of the projections, together with a brief explanation of the methodologies
and parameters used.
In addition, projections should be reported and not be used to assess progress in implementing and achieving
the NDC unless a reported projection has been indicated as the baseline. In the event that information on the
projections is presented, a "with measures" projection of all GHG emissions and removals must be included and a
"with additional measures" and a "without measures" projection may be presented.
Additionally, projections of key indicators shall be provided to determine progress towards its NDC. These
projections must be presented on a sectoral basis and by gas, as well as for the national total, using a common
metric consistent with that in its national inventory report.
These projections shall be presented relative to actual inventory data for the preceding years. Likewise,
projections shall be provided with and without LULUCF.
20
Document available at: https://unfccc.int/sites/default/files/resource/26795831_Germany-NC7-1-171220_7%20NatCom%20to%20UNFCCC.pdf
21
3. Adaptation: main effects and needs21
Reporting this information is not mandatory; nevertheless, it may facilitate acknowledging the Parties' adaptation
efforts. In the development of this chapter, the Parties may refer to the information already presented and focus
on updating such information; they also have flexibility in the information to be included.
An important aspect in this section is that in addition to information related to adaptation actions, considerations
related to efforts to avert, minimise and address losses and damages related to the impacts of climate change
should also be added. On the other hand, if the Party decides to submit an adaptation22 communication as part
of the BTR, it should clearly identify which part of the report is the adaptation communication.
Finally, this information will not be reviewed by the technical expert review team (TER), as explained in Annex
18/CMA.1, section VII, subsection B, the technical expert review will only consider the NIR, information
necessary to track progress made by NDCs, and information on financial, technology development and transfer
and capacity-building support provided to and mobilised for developing country Parties by developed country
Parties.
If it is decided to include this section in the BTR, it is suggested to follow the following structure:
3.1. National circumstances, institutional arrangements and

legal frameworks
Required by: Decision 18/CMA.1, Annex, Section IV, subsection A
Minimum information required: Each Party should provide, as appropriate, information on:
● National circumstances relevant to their adaptation measures, including biophysical characteristics,

demographics, economy, infrastructure and adaptive capacity;
● Institutional arrangements and governance, including with regard to impact assessments, measures to
address climate change at a sectoral level, decision-making, planning, coordination, addressing
cross-cutting issues, alignment of priorities and activities, consultation, participation, implementation,
data governance, monitoring and evaluation, and reporting;
● Legal, and policy frameworks and regulations
Suggested structure:
21
Chapter title according to Annex IV of Decision 5/CMA.3: Information on the main adaptation effects and needs under Article 7 of the Paris
Agreement
22
MPDs do not detail the information to be included in Adaptation Communications. That information is found in Decision 9/CMA.1.
22
3.1.1. National circumstances
3.1.2. Institutional arrangements and governance on adaptation
3.1.3. Legal framework
3.2. Effects, risks and vulnerabilities, as appropriate

Required by: Decision 18/CMA.1, Annex, Section IV, subsection B
Each Party should provide, as appropriate, information on:

● Current and projected climate trends and risks;
● The observed and potential effects of climate change, including sectoral, economic, social or
environmental vulnerabilities;
● The approaches, methodologies and tools, and associated uncertainties and difficulties,
3.2.1. Risk analysis of climate change effects

3.2.1.1. Climate trends and climate change scenarios
3.2.1.2. Identification of risks towards climate change effects and

vulnerabilities
3.2.2. Effects and problems associated with climate change
3.3. Priorities and challenges in relation to adaptation

Required by: Decision 18/CMA.1, Annex, Section IV, subsection C
● Domestic priorities and the progress towards those priorities;

● Difficulties, gaps and challenges to adaptation.
3.3.1. National priorities

3.3.2. Challenges to adaptation
3.4. Adaptation strategies, policies, plans and goals, and actions

to integrate adaptation into national policies and strategies
Required by: Decision 18/CMA.1, Annex, Section IV, subsection D
23
● The implementation of adaptation measures in accordance with the global goal on adaptation as set out
in Article 7, paragraph 1, of the Paris Agreement;
● In relation to adaptation, goals, actions, objectives, undertaking efforts, plans (e.g. national adaptation
plans and sub-national plans), strategies, policies, priorities (e.g. priority sectors, priority regions or
integrated plans for coastal zone management, water and agriculture), programmes and efforts to build
resilience;
● How best available science, gender perspectives and indigenous, traditional and local knowledge are
integrated into adaptation;
● Development priorities related to climate change adaptation and impacts;
● Any adaptation action and/or economic diversification plans leasing to mitigation co-benefits;
● Efforts to integrate climate change into development efforts, plans, policies and programming, including
related capacity-building activities;
● Nature-based solutions to climate change adaptation.
● Stakeholder involvement, including sub-national, community-level and private sector plans, priorities,
actions and programmes.
3.4.1. Adaptation measures

3.4.2. Science, gender perspectives and traditional knowledge
related to adaptation
3.4.3. Priorities
3.4.4. Adaptation actions or economic diversification plans
3.4.5. Efforts to integrate climate change
3.4.6. Nature-based solutions involvement to climate change
adaptation.
3.4.7. Stakeholder involvement
3.5. Progress on implementation of adaptation

Required by: Decision 18/CMA.1, Annex, Section IV, subsection E
● The application of the measures indicated in subchapter 3.4 of this document;

● Arrangements made to formulate, implement, publish and update national and regional programmes,
strategies and measures, policy frameworks (e.g. national adaptation plans) and other relevant
information;
24
● The implementation of adaptation measures contained in current and previous communications on
adaptation, including efforts to address adaptation needs, as appropriate;
● The implementation of adaptation measures indicated in the adaptation component of the NDCs, as
appropriate;
● Coordination activities and changes in regulations, policies and planning.
Developing country Parties may also include information on the implementation of supported adaptation
measures and on the effectiveness of adaptation measures already implemented, as appropriate.
3.5.1. Progress on the adaptation strategy

3.5.2. Information on the implementation of supported
adaptation measures
3.5.3. Effectiveness of adaptation measures applied
3.6. Monitoring and evaluation of adaptation actions and

processes
Required by: Decision 18/CMA.1, Annex, Section IV, subsection F
Minimum Information Required
● Information on the establishment or use of national systems for monitoring and evaluating the
implementation of adaptation measures. Parties should provide information on monitoring and
evaluation approaches and systems, both existing and under development.
● Each Party should provide, as appropriate, information on:
○ Achievements, impacts, resilience, review, effectiveness and results;
○ The approaches and systems used, and their outputs;
○ The evaluation of the following aspects, and the indicators in this regard:
■ How adaptation increased resilience and reduced impacts;
■ When adaptation is not sufficient to avert impacts;
■ How effective implemented adaptation measures are;
○ Implementation, in particular on:
■ Transparency of planning and implementation;
■ How support programmes meet specific vulnerabilities and adaptation needs;
■ How adaptation actions influence other development goals;
■ Good practices, experiences and lessons learned from policy and regulatory changes,
actions and coordination mechanisms.
● Each Party should provide information related to the effectiveness and sustainability of adaptation
actions, as appropriate, in particular on:
25
○ Ownership, stakeholder engagement, alignment of adaptation actions with national and
subnational policies, and replicability;
○ The results of adaptation actions and the sustainability of those results.
3.6.1. Monitoring and evaluation approaches and systems

3.6.2. Evaluation and indicators
3.6.3. Relevant information on the management of adaptation
actions
3.6.4. Effectiveness and sustainability of adaptation actions
3.7. Information related to averting, minimising and addressing

loss and damage associated with climate change impacts
According to the ETF (2022), the Paris Agreement recognises the importance of averting, minimising and
addressing loss and damage associated with climate change impacts, including extreme weather events and slow
onset events, and stipulates that Parties enhance understanding, action and support, including through the
Warsaw International Mechanism for Loss and Damage associated with Climate Change Impacts, as appropriate,
in a cooperative and facilitative manner with respect to loss and damage related to the adverse effects of climate
change.
Parties could decide how best to include information on, for example, institutional arrangements and legal
frameworks, impacts and vulnerabilities to avert duplicating relevant information that is already included in other
parts of the chapter. To that end, similar elements of this chapter could be worked on together and addressed in
a simplified and integrated manner.
Required by: Decision 18/CMA.1, Annex, Section IV, subsection G
Minimum Information Required
Each country may provide, as appropriate, information related to enhancing understanding, action and support,
in a cooperative and facilitative manner, in order to avert, minimise and address loss and damage related to
climate change impacts, taking into account projected changes in climate-related risks, vulnerabilities, adaptive
capacity and exposure, including, as appropriate, on:
● Observed and potential climate change impacts, including those related to extreme weather events and
slow onset events, drawing upon the best available science;
● Activities related to averting, minimising and addressing loss and damage associated to the adverse
effects of climate change;
● Institutional arrangements to facilitate the implementation of activities.
26
3.8. Cooperation, good practices, experience and lessons
learned
Required by: Decision 18/CMA.1, Annex, Section IV, subsection H
Minimum information required: Each Party should provide the following information, as appropriate,
regarding cooperation, good practices, experience and lessons learned:
● Efforts to share information, good practices, experience and lessons learned, in particular in relation to:
○ Science, planning and policies relevant to adaptation;
○ Policy innovation, and pilot and demonstration projects;
○ Integration of adaptation actions into planning at different levels;
○ Cooperation to share information and to strengthen science, institutions and adaptation;
○ Area, scale and types of cooperation and good practices;
○ Improving durability and effectiveness of adaptation actions;
○ Helping developing countries to identify effective adaptation practices, needs, priorities,
challenges and gaps in a way that is consistent with encouraging good practices;
● Strengthening scientific and research knowledge related to:
○ Climate, including research, systematic observation and early warning systems to inform
climate services and decision-making;
○ Vulnerability and adaptation;
○ Monitoring and evaluation
3.8.1. Efforts to share information, good practices, experience

and lessons learned
3.8.2. Strengthening scientific research and knowledge
3.9. Any other information relating to the effects of climate

change impact and adaptation under Article 7 of the Paris
Agreement
Required by: Decision 18/CMA.1, Annex, Section IV, subsection I
Minimum information required: Each country may provide, as appropriate, any other information related to
the effects of climate change and adaptation work under Article 7.
This section may also include clarifications on the linkages between information related to climate change
impacts and adaptation under Article 7 of the Paris Agreement reported in the BTR and that reported in the
adaptation communication (optional), if submitted.
27
4. Financing, development and transfer of
technology and capacity-building needed and
received23
Inclusion of this section is voluntary. The report of the information on the financial support needed and received
includes information reported in text form and through CTF. These formats were developed under the SBSTA24
and adopted by the CMA in accordance with Annex 3 of 5/CMA.1. The tables mentioned are: Tables III.6, III.7,
III.8, III.9, III.10, III.11, III.12 and III.13, and are framed in the MPG.
If it is decided to include this section in the BTR, it is suggested to follow the following structure:
Information to be reported in textual format:
4.1. National Circumstances, Institutional Arrangements and

Country-Driven Strategies
Required by: Decision 18/CMA.1, Annex, Section VI, subsection A
Content: Developing countries should provide information on national circumstances and institutional
arrangements relevant to reporting on support required and received, including:
● A description of the systems and processes used to identify, track and report support needed and
received, including a description of challenges and limitations;
● Information on country priorities and strategies and on aspects of the Party's NDC under Article 4 of the
Paris Agreement that need support.
4.2. Information on financial support needed

Required by: Decision 18/CMA.1, Annex, Section VI, subsection C
Content: Countries should provide information, in textual format, on the financial support needed under Article
9 of the Paris Agreement, indicating, to the extent possible, and as available and as applicable:
● The sectors for which the Party wishes to attract international finance, including existing barriers to
doing so;
● A description of how the support will contribute to its NDC and the long-term goals of the Paris
Agreement.
4.3. Information on technology development and transfer

support needed
Required by: Decision 18/CMA.1, Annex, Section VI, subsection E
23
Chapter title per Annex IV to Decision 5/CMA.3: Information on support in the form of financing, technology development
and transfer and capacity-building needed and received under Articles 9 to 11 of the Paris Agreement.
24
Subsidiary body for scientific and technological advice.
28
Content: Information should be provided on the development and transfer of technology support needed under
Article 10 of the Paris Agreement, indicating, to the extent possible, as appropriate and where information is
available:
● Plans, needs and priorities related to technology development and transfer, including those identified in
technology needs assessments, where applicable;
● Technology development and transfer related needs for the enhancement of endogenous capacities and
technologies.
4.4. Information on technology development and transfer

support received
Required by: Decision 18/CMA.1, Annex, Section VI, subsection F
Content: This subsection should provide information on technology development and transfer support received
under Article 10 of the Paris Agreement, indicating, inter alia, to the extent possible, as appropriate and where
the information is available:
● Case studies, including key successes and failure stories;

● How the support contributes to technology development and transfer, endogenous capacities and
know-how;
● The stage of the technology cycle supported, including research and development, demonstration,
deployment, dissemination and transfer of technology.
4.5. Information on capacity-building support needed

Required by: Decision 18/CMA.1, Annex, Section VI, subsection G
Content: This subsection should provide information on:
● The approach the party seeks to take to enhance capacity-building support;

● Country-specific capacity-building needs, constraints and gaps in communicating those needs, and an
explanation of how the capacity-building support needed would improve the presentation of such
information;
● Processes to enhance public awareness and public participation and access to information on
capacity-building.
4.6. Information on capacity-building support received

Required by: Decision 18/CMA.1, Annex, Section VI, subsection H
● Case studies, including key successes and failure stories;

● How support received has enhanced the Party's capacity;
29
● Capacity-building support received at the national and, where appropriate, subregional and regional
levels, including priorities, and involvement of stakeholders.
4.7. Information on support needed and received by developing

country Parties for the implementation of Article 13 of the
Paris Agreement and transparency-related activities,
including capacity-building in the area of transparency
Required by: Decision 18/CMA.1, Annex, Section VI, subsection I
● The support needed and received for preparing of reports pursuant to Article 13;
● The support needed and received for addressing the areas for improvement identified by the technical
experts review team.
When reporting on support needed and received for the implementation of Article 13 of the Paris Agreement and
transparency-related activities, including capacity-building in the area of transparency, developing country Parties
should ensure that double counting is averted where this information is reported separately from other
information on support needed or received in the form of finance, technology development and capacity-building.
4.8. Underlying assumptions, definitions and methodologies

Required by: Decision 18/CMA.1, Annex, Section VI, subsection B
Content: When reporting on support needed and received, developing country Parties should describe the
underlying assumptions, definitions and methodologies used to provide information on support needed and
received, including, as appropriate, those used to:
● The conversion between the domestic currency and the United States dollars;
● Estimate the amount of support needed;
● Determine the reporting period or year;
● Indicate whether the support comes from specific sources;
● Indicate whether this is support committed, received or needed;
● Indicate the status of the supported activity (planned, ongoing or completed) and provide information
about it;
● Indicate the channel (bilateral, regional or multilateral) and provide information;
● Indicate the type of support (mitigation, adaptation or cross-cutting) and provide information on it;
● Indicate the financial instrument (grant, concessional loan, non-concessional loan, equity, guarantee or
other) and provide information in this regard;
● Indicate the sectors and subsectors, and provide information in this regard;
● Provide information on the use, effects and estimated results of the support needed and received;
● Indicate and report on whether the support contributes to technology development and transfer and
capacity-building;
30
● Avert double counting when presenting information on support needed and received for the
implementation of Article 13 of the Paris Agreement and activities related to transparency, including
capacity-building in the area of transparency, when such information is presented separately from the
rest of the information on support needed and received.
31
5. Information on flexibility
In case flexibility is required, in light of their capacities, the capacity constraints should be specified in a concise
manner, taking into account that some constraints may affect several provisions.
Information on flexibility should include:
- Reporting arrangements to which flexibility applies.

- Capacity constraints regarding the application of flexibility.
- Tracking of identified areas of improvement, providing information on any progress.
This guide is structured with the suggestion to present the application of flexibility in a single chapter. This in
order to establish a single action plan for the progress of the current limitations in the development of the BTR.
It is important to mention that, in the case of inventories, there is an explicit section in the DIN where the
flexibility provisions to which it applies must be described, however, the MPG points out that this information may
be presented in the general description chapter of the BTR, be integrated into the corresponding chapters where
the specific flexibility provisions have been applied, and the Parties can also choose to voluntarily include a
summary table in the BTR on flexibility in specific provisions.25
25
Indicated by decision 5/ CMA.3 footnote on page 40.
32
5.1. Flexibility for the content of this BTR
5.1.1. Reporting and capacity constraints regarding the application of flexibility
It is suggested to include in this section the reporting information and capacity constraints in relation to the flexibility applied in each section. For this purpose, the following
summary table is suggested, where all the requirements of the mandatory sections where flexibility can be applied are indicated. This was designed and supplemented with
the tables of the “Technical Manual for Developing Country Parties on the Preparation of the Enhanced Transparency Framework under the Paris Agreement”26.
Table 2. Template for reporting applied flexibility provisions
BTR Reference in the MPG Flexibility provision Explanation

Mandatory (Annexes to Decision
Chapter 18/CMA.1)
Paragraph 25 Key Category Identify the key categories using a threshold that is
Analysis not less than 85% instead of the 95% threshold
provided in the IPCC guidelines
Paragraph 29 Uncertainty Present, as a minimum, a qualitative uncertainty

assessment analysis of key categories, using IPCC guidelines,
when quantitative input data are not available to
estimate uncertainties quantitatively. Parties are
National GHG also encouraged to submit a quantitative
Inventory uncertainty estimate for all source and sink
categories of the GHG inventory.
Paragraph 32 Use of notation Emissions shall be considered negligible where the

key “NE” (not estimated) likely level of emissions is less than 0.05% of total
national GHG emissions, excluding LULUCF, or 500
kt CO2 eq, whichever is lower. The aggregate
national total of estimated emissions for all gases in
the categories considered negligible shall, in this
case, be less than 0.2% of total national GHG
26
ETF
33
Chapter 18/CMA.1)
emissions, excluding the LULUCF sector.
Paragraph 34 Quality Parties are encouraged to develop an inventory

Assurance / Quality Control QA/QC plan in accordance with the IPCC guidelines,
including information on the body responsible for
carrying out the QA/QC process.
Paragraph 35 Quality Parties are encouraged to implement and provide

Assurance / Quality Control information on general inventory QC procedures in
accordance with the QA/QC plan and the IPCC
guidelines.
Paragraph 48 Gases Provide information on at least three gases

(CO2,CH4 and N2O) as well as any of the other four
gases (HFC, PFC, SF6 and NF3) listed in the Party's
NDC under Article 4 of the Paris Agreement,
covered by an activity carried out under Article 6 of
the Paris Agreement or included in a previous
report
Paragraph 57 Time series Parties may provide data covering, as a minimum,

the reference period/year for their NDC under
Article 4 of the Paris Agreement, as well as a
consistent annual time series at least from 2020
onwards,
Paragraph 58 Year Reported The latest reporting year shall be no more than
three years prior to the date of submission of the
national inventory report.
NDC Paragraph 85 GHG emission Parties are encouraged to report estimates of

implementati reductions achieved and achieved and projected GHG emission reductions
34
Chapter 18/CMA.1)
on and projected for GPAs27 from their GPAs

achievement
Paragraph 92 Projections of Parties are encouraged to communicate projections
emissions I and GHG
removals
Paragraph 95 Expansion of They can extend their projections, at least, until the
projections end of their NDC
Paragraph 102 Coverage or They may provide information using a less detailed
methodology of projections methodology or coverage, see paragraphs 93-101
of the Annex to decision 18/CMA.1
Source: Own elaboration based on the MPD
5.1.2. Limitations tracking and progress

This section should include information on the tracking of the identified areas of improvement, providing information on any progress made in relation to their limitations and a
time schedule demonstrating the estimated time frame. For this purpose, it is suggested to elaborate a Gantt chart corresponding to each chapter of the BTR where each topic
to which flexibility has been applied has an assigned responsible person and execution times over a period of two years, with a monthly or biannual time scale in order to
observe in sufficient detail the consecutive programming of activities.
27
Mitigation policies and measures, actions and plans, including those with additional mitigation benefits derived from adaptation measures and economic diversification plans
35
Annexes to the BTR
Annex I. Technical annexes on REDD+ results
This section must be completed in the context of "results-based payments", through the mechanism of
"Reduction of Emissions from Deforestation and Forest Degradation, the Conservation of Carbon Stocks of
Emissions, Sustainable Forest Management and Improvement of Carbon Contents" (REDD+).
MRV modalities for REDD+ have not been modified as part of MPDs. The content of the technical annex should
be prepared in accordance with the Warsaw Framework for REDD+, in accordance with decisions 9/CP., 13/CP.19
28
(paragraph. 2) and 14/CP.1929 (paragraphs 7 and 8).
Annex II. Common reporting tables for electronic

reporting of National Inventory Report
The CTR and CFT will be completed in the UNFCCC ETF Reporting Tools, so all the information must be placed
and subsequently downloaded to be annexed in this section. The CRT can be found at:
https://unfccc.int/documents/311076.
This guide focuses on the Pacific Alliance countries and Ecuador, however, to provide examples of CRT
completion it is beneficial to take as an example the "UNFCCC Guidelines for biennial reporting by developed
country Parties" in accordance with Decision 2/CP.17. Under these guidelines developed countries fill in Common
Tabular Formats (BR CTFs)30 to be included in their Biennial Reports.
In this regard, it is recommended to review and use as a guide for filling in the BR CTFs of the Fourth Biennial
Report of the Member Parties of Annex I. These can be found at: https://unfccc.int/BR4. Specifically, it is
recommended to review the information of:
● Germany - Common Tabular Format: https://unfccc.int/documents/210563

● Australia - Common Tabular Format: https://unfccc.int/documents/208375
● Netherlands - Common Tabular Format: https://unfccc.int/documents/210457
Annex III. Common tabular forms for reporting

The common reporting tables and common tabular forms will be completed in the ETF Reporting Tools, so all
information must be entered and subsequently downloaded to be attached in this section. The CTF can be found
in Decision 5/CMA.3.
28
13/CP.19
29
14/CP.19
30
These BR CTFs were developed within the framework of Decision 19/CP.18
36
According to Decision 5/CMA.3, this annex shall include electronic information on:
● Information needed for NDC tracking.
For the filling in of these formats, it is suggested to review the training video "Filling in the funding tabular
format needed and NDC tracking indicators" prepared by Libélula and delivered by the UNFCCC Transparency
Division: (Link)
● Supports mobilized and provided.

● Supports needed and received.
Annex IV. Information on the country's

participation in cooperative approaches
These cooperative approaches result from decision 2/CMA.3, which refers to Article 6, para. 2 of the Paris
Agreement. This decision details the reporting of an "initial report" that (...) "must be submitted no later than the
time the internationally transfered mitigation outcomes (ITMOs) of a cooperative approach are authorized or,
when feasible, together with the following biennial transparency report".
It is recommended that Pacific Alliance countries and Ecuador develop this annex due to each country's
significant national experience in the carbon market. As it is the first report of this style, there is still quite a bit of
flexibility on how to prepare it. This information is highly likely to be available in bilateral agreements to be
signed for the transfer of ITMO from one inventory to another.
Information should be provided on the methodologies associated with any cooperative approach and how these:
○ Promote sustainable development

○ Ensure environmental integrity
○ Ensure transparency, including governance
○ Apply robust accounting to ensure, among other things, averting double counting
○ Any other relevant information
Detailed information on the content of the information is explained in 2/CMA.3, Annex, Chapter IV.
A. Clean Development Mechanisms (CDM)

B. Voluntary market - national guidelines and safeguards
C. Agreements under Article 6.2 of the Paris Agreement
D. Preparation of corresponding adjustments
37
Biennial Transparency
Report
Additional information for users
38
BTR preparation process
Currently, countries are actively working on establishing the necessary provisions to implement the ETF. As these
efforts progress, questions are raised regarding the implementation of the ETF and how the requirements,
activities and systems of the current Convention and Kyoto Protocol Measurement, Reporting and Verification
(MRV) system will transition to the ETF.
The process of developing the BTR is presented as an opportunity for developing country Parties to develop their
national capacities, and attract funding, as accurate and reliable information on the efforts made and on the
support still required will be presented.
To ensure that the work between the people responsible for the elaboration of the BTR is meaningful and
successful, three key elements must be considered: credibility, relevance and legitimacy; known as CRELE
thinking (Stefan Raubenheimer, 2011). The process will be credible, given that the actors will trust the executing
team of the process, coordinated by the National Climate Change Authority. In addition, it will be relevant since
the development of the BTR will be a key piece to not only comply with the commitments made before the
UNFCCC, but to have a robust progress and needs report that allows showing the achievements made and the
financial and technical support that is still required. Finally, it will be legitimate since it would be institutionalized
under an official mandate that will guarantee the support of the agencies that are part of the country's public
administration, which would allow actors from different sectors of the Government and interest groups to be
linked to the project, ensuring the continuity of the Government's commitments and actions.
Based on this, it is proposed that the process of preparing the BTR be framed at three levels: political, technical
and participatory. (See Figure 1).
Figure 1. Proposal for BTR preparation process
39
Source: Libélula Comunicación Ambiente y Desarrollo, 2023
The political level focuses on securing political support to ensure the prioritisation of the BTR development
process at the different levels of government. To this end, it is suggested that an official mandate be created to
provide visibility and public relevance to the process, as well as to establish funding to make the process
sustainable. This mandate should clearly state the objectives, guidelines for the design process and stakeholder
engagement, as well as the overall timeline for the development of the BTR. Also at this level would be the
formal review process, the approval and submission of the BTR to the UNFCCC.
The technical level is focused on the preparation of the BTR, both in the methodological definition of the
minimum content, as well as in the development and consolidation of information in order to have such content.
To do this, the national climate change authority must ensure broad participation (multi-stakeholder, multi-level
and multisectoral) that involves the right actors and represents the diversity of its country's society as a whole.
During the development of the BTR, moments of involvement, feedback, review and validation of the information
used could be established.
The participatory level focuses on collecting the progress and needs that can be reflected in the BTR from a
territorial and sectoral perspective. To this end, it is suggested that regular decentralised multi-sectoral,
multi-regional and multi-stakeholder (local government, regional, state, private sector, civil society, among
others) meetings be held to present progress in the collection of information for the BTR and to receive input to
ensure the inclusion of all available information. Likewise, this level aims at raising citizen awareness about the
BTR process and generate knowledge and information management to ensure the continuous strengthening of
knowledge and capacities of the stakeholders while making information available in its development. For this, an
informative participatory process should be carried out in a series of macro-regional workshops, which should
have the participation of professionals with technical skills and knowledge from the public, private sector, NGOs,
academia and civil society in general.
Regarding the relevant actors in the preparation of the BTRs in each member country, through the bibliographic
review of reporting documents to the UNFCCC, as well as through the interviews carried out with the focal points
of the PA member countries and Ecuador within the framework of this consultancy, and in the various
interactions held with them, information was collected on the relevant stakeholders in the process. Table 1 shows
a non-exhaustive list of these stakeholders and instances by country in charge of monitoring the progress and
needs that the country has towards the implementation of the international commitments acquired in terms of
climate action. It is worth mentioning that in all the member countries of the Pacific Alliance and Ecuador there is
a solid institutional framework whose creation has a normative basis, so the national authority on climate change
maintains a solid and active link with these stakeholders. However, it is important to strengthen relationships
with them to ensure that the first Biennial Transparency Report is well received, made with the best information
available and with the highest quality and impact possible. Below are some strategies and actions for
strengthening relationships with key stakeholders in the BTR development process:
● Establish clear communication. It is important to communicate in a clear and early manner the objective
of the report and the relevance of the participation of all those involved. Likewise, it is key that all
40
stakeholders know what their role is in the process and how they can contribute from the institution
they represent.
● Hold an initial meeting in order to communicate the start of the process of preparing the report, its
objective, scope, deadlines, roles, as well as the expectations of those involved.
● Hold follow-up meetings. It is necessary to establish throughout the process some periodic follow-up
meetings to discuss the progress of the report and resolve any doubts that exist and establish the next
steps that allow the report to be completed with the best possible quality in the time established by the
UNFCCC.
● Develop a continuous improvement plan. Once the process has been completed and the first Biennial
Transparency Report delivered, it is necessary to evaluate the process with all those involved and see
how to improve the process in future updates.
41
Table 1. Key stakeholders in the BTR development process and potential users of this guide
Stakeholders or Colombia Chile Ecuador Mexico Peru

instance/ Country
MMA Ministry of the Environment of Ministry of Environment, Secretariat of Environment Ministry of the Environment - Peru
National authority on Ministry of Environment and
climate change Sustainable Development Chile Water and Ecological and Natural Resources of
Transition of Ecuador Mexico
● National Office of Climate ● Inter-institutional ● (INECC) National ● National Commission on
National commissions ● Intersectoral Commission on
Climate Change Change Committee on Institute of Ecology Climate Change (CNCC)
● Climate Action Cabinet ● Council of Ministers for Climate Change and Climate Change ● High Level Commission on
● Presidential Cabinet Sustainability (CICC) Climate Change (CANCC)
Intersectoral Commission on ● Inter-Ministerial Technical Team
Climate Action on Climate Change (ETICC)
● Regional climate change
committees (CORECC)
● National Council for
Sustainability and Climate
Change
● Permanent Presidential Advisory
Commission on Climate Change
● Institute of Hydrology, ● National forest corporation ● BIOFIN Program ● Green Finance ● Regional governments
Other relevant actors
Meteorology and ● Regional governments ● Regional Advisory Council ● Sector ministries
Environmental Studies ● Sector ministries governments ● Regional governments
(IDEAM)
● Sector ministries ● Sectoral secretariats
● Department of National
Planning (DNP)
● Regional governments
● Sector ministries
42
Toolbox resulting from this process
As a result of the consultancy service carried out, the documents and tools available to users and which will be
valuable inputs in their BTR preparation process are as follows:
1. Gap analysis on the requirements for the submission of BTRs

2. Reference guide for the preparation of the BTR
3. Training on relevant topics
a. Capacity-Building Workshop Report
b. Recording of indicator session to track NDC progress
c. Recording of the completion session of the tabular formats
4. BTR Compliance Tracking Matrix by Country
5. Executive summary
43
Developed by:
Climate Change Management
and Communication
www.libelula.com.pe
Technical contact:
Pía Zevallos
General Management
Email: [email protected]
Rocío Aldana
Creation and Development
Almendra Cáceres
Valeria Muñoz
Libélula is a consulting company specialising in Climate Change and Communications.
Since 2007, Libélula has been developing responsible initiatives within companies and institutions that seek to
integrate sustainability into their operations.
Libélula carries out innovative projects that articulate private, public, and civil society organizations in the design
of policies and actions aimed at building a better future towards climate change.
44

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Biennial Transparency

Use of this Guide

Annex to Decision 18/CMA.1

Abbreviations and Acronyms 7

1. National Greenhouse Gas Inventory 8

2.1. National circumstances and institutional arrangements 11

2.1.2. Impact on GHG emissions and removals 12

2.1.3. Institutional arrangements 12

2.2. Description of the NDC 12

2.2.2. Cooperative approaches 13

2.2.3. Updates to the NDC 13

2.5. Summary of greenhouse gas emissions and removals 20

2.6. Projections of greenhouse gas emissions and removals 20

Table 10 of Annex II of Decision 5/CMA.1. Projections of key indicators 21

3. Adaptation: main effects and needs 23

3.1. National circumstances, institutional arrangements and legal frameworks 23

3.1.2. Institutional arrangements and governance on adaptation 24

3.1.3. Legal framework 24

3.2. Effects, risks and vulnerabilities, as appropriate 24

3.2.1.1. Climate trends and climate change scenarios 24

3.2.1.2. Identification of risks towards climate change effects and vulnerabilities 24

3.2.2. Effects and problems associated with climate change 24

3.3. Priorities and challenges in relation to adaptation 24

3.3.2. Challenges to adaptation 24

3.4.4. Adaptation actions or economic diversification plans 25

3.4.5. Efforts to integrate climate change 25

3.4.6. Nature-based solutions involvement to climate change adaptation. 25

3.4.7. Stakeholder involvement 25

3.5. Progress on implementation of adaptation 25

3.5.2. Information on the implementation of supported adaptation measures 26

3.5.3. Effectiveness of adaptation measures applied 26

3.6. Monitoring and evaluation of adaptation actions and processes 26

3.6.2. Evaluation and indicators 27

3.6.3. Relevant information on the management of adaptation actions 27

3.6.4. Effectiveness and sustainability of adaptation actions 27

3.8.2. Strengthening scientific research and knowledge 28

4.1. National Circumstances, Institutional Arrangements and Country-Driven Strategies 29

5.1. Flexibility for the content of this BTR 34

Annexes to the BTR 37

Abbreviations and Acronyms

● BTR Biennial transparency report ● MPG Modalities, procedures and

● CC Climate Change ● ETF Enhanced Transparency Framework

● CMA Conference of the Parties serving as ● NDC Nationally Determined Contributions

● UNFCCC United Nations Framework ● NIR National Inventory Report

● DIN National Inventory Document ● TER Technical Expert Review

● GHG greenhouse gases ● LULUCF Land-use, land-use change and

● IPCC Intergovernmental Panel on Climate

1.1. National circumstances, institutional arrangements and

1.3. Overview of source and sink category emission estimates

1.4. Other information

1.6. Improvements introduced

Information to be reported in narrative format:

2.1. National circumstances and institutional arrangements

Minimum Information Required:

2.1.1. National circumstances and context relevant to NDC

2.1.3. Institutional arrangements

2.2. Description of the NDC

Minimum Information Required:

2.2.1. Description of the NDCs