Chiara Falduto and Jane Ellis from the OECD presented on opportunities to fine tune draft guidance on reporting under Articles 6.2 and 13 of the Paris Agreement. The presentation outlined key issues such as clarifying the timing and sequencing of Article 6.2 reports, enhancing linkages between similar information reported, and strengthening guidance on accounting and reporting of ITMOs. Minor changes could address some issues like defining the timing of initial reports and annual information submissions. Other issues around banking ITMOs and liability for reversals may require more work. In conclusion, further clarity on selected reporting and review issues relating to Articles 6 could help facilitate implementation and enhance climate ambition.

1. Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Reporting under Articles 6 and 13 of the
Paris Agreement
Chiara Falduto and Jane Ellis (OECD)
Virtual CCXG Global Forum on the Environment and Climate Change
13 September 2021
Based on:
C. Falduto, J. Ellis and K. Simeonova, Understanding agreed and planned provisions
of reporting and review under Articles 6 and 13 of the Paris Agreement (2021, draft)

2. 2 Climate Change Expert Group
Caveat…

3. 3 Climate Change Expert Group
Presentation outline
• Overview: Reporting under Article 6.2 and linkages with
Article 13
• Opportunities for fine tuning Article 6.2 draft guidance
• Clarifying timing and sequencing of A6.2 reports;
• Enhancing linkages between similar types of information;
• Strengthening guidance on ITMO accounting and reporting.
• Key insights

4. 4 Climate Change Expert Group

5. 5 Climate Change Expert Group
There are opportunities for fine tuning A6.2 draft
guidance
• Expand the scope of some of the reports
• E.g. Initial report
• Clarify timing of the reports’ submissions
• E.g. Frequency of initial report submission;
• E.g. Submission date of annual information.
• Enhance linkages between similar types of information
• E. g. Relationship between annual information and annual information
report.
Annual information +
Annual information report Regular information

6. 6 Climate Change Expert Group
Timing issues have important implications for
reporting and review of ITMOs… and NDC ambition
Time
ITMO
authorised
First
transferred
Acquired Used
2023 2026
2024 2025 2027 2028 2029 2030 2031 2032
Can apply corresp.
adj. to year 2025
GHGI, report
emissions balance
GHGI
(2025)
available
Can apply corresp.
adj. to year 2030
GHGI, report
emissions balance
GHGI
(2030)
available
Party
A
Party
B
End NDC1 End NDC2

7. 7 Climate Change Expert Group
Further guidance on reporting and review of ITMOs
could greatly help clarity of A6.2 guidance
• Some issues highlighted could be addressed at COP26 by [minor] changes to
A6.2 text, e.g.
• “First transfer or use”,
• Clarifying who is liable for any reversal of ITMOs from emission removals
• Other text changes could be larger/more politically contentious
• What “applying” a corresponding adjustment means
• Whether “banking” of ITMOs across NDC implementation periods is allowed
• Some issues would need further work, e.g. under SBSTA
• What “addressing” any emission reversal means, and how to do it
• How to implement any banking or safeguard provisions

8. 8 Climate Change Expert Group
Key findings
• Further clarity on selected issues regarding reporting and review relating to A6
issues would have many benefits:
• Facilitate implementation, meet TACCC principles, enhance ambition
• Facilitate tracking progress to NDC targets (esp. for transferring Party), review
• Some of the issues identified in this draft discussion document could be resolved
by simple changes to draft texts for COP26, e.g.
• Frequency and timing of “annual information”
• Acknowledging potential time delay between transfer, use of a given ITMO
• Other possible text changes more politically-sensitive
• Banking of ITMOs, liability for any reversals of emission removals
• Further work on selected issues could be done by SBSTA, after COP26

9. 9 Climate Change Expert Group
Thank you!
For further information: www.oecd.org/env/cc/ccxg.htm
Chiara.Falduto@oecd.org
Jane.Ellis@oecd.org