This document discusses key elements in developing long-term low emissions development strategies (LT-LEDS). LT-LEDS aim to ensure transformational change in key sectors, attract international support, bring stakeholders together, and align policies for a low-emissions future. Developing an LT-LEDS involves setting up governance, stakeholder engagement, visioning, target-setting, financial strategies, and implementation planning. Existing LT-LEDS mostly focus on climate mitigation and sector coverage but have weak links to development goals. Strengthening links between LT-LEDS and climate commitments over time could help maximize synergies across societal goals.