The document discusses the development of long-term mitigation strategies for the Philippines. It outlines the key steps and processes the Philippines has taken towards developing and finalizing its first Nationally Determined Contribution (NDC) under the Paris Agreement, including enacting climate change legislation, communicating its Intended NDC in 2015, ratifying the Paris Agreement in 2017, and the current process of finalizing its first NDC by 2020. This involves revisiting previous commitments, reconstructing plans using updated data and methods, reporting and establishing measurement and monitoring systems, and realigning development plans with the NDC. Challenges include limited data and technical capacity, while opportunities include private sector involvement and promoting policy alignment with low-