This document discusses best practice indicators for decarbonization at the sectoral level. It presents an overview of a comprehensive list of 35 indicators across 5 sectors plus sub-sectors. The document then provides examples of defining best practice for electricity emission intensity and transport road emission intensity. Countries are identified that best represent current best practice for these indicators. The document concludes that sectoral indicators allow identification of decarbonization trends not apparent at the macro level and help understand drivers of emissions pathways.