Article 6 sets out the basic rules for international carbon markets and non-market approaches. It has strong interlinkages with other elements of the Paris Agreement; in particular Article 13, which defines the contours of the enhanced transparency framework. Monitoring and reporting of Article 6 activities need to be integrated into national transparency frameworks in order to ensure environmental integrity and the early detection of major risks to national and global mitigation objectives

This guide aims to support countries exploring opportunities for engaging in activities under Article 6 of the Paris Agreement, and, in particular, understand the related reporting and accounting requirements. It also enhances stakeholders’ understanding of the opportunities and risks linked to participation in Article 6, and the requirements and conditions for their participation.

The guide primarily targets policymakers and technical staff in developing countries, covering both governance and technical requirements. The guide covers three main topics: 

• An overview of the options for international cooperation in implementing NDCs that are available through Article 6 activities. 
• The conditions for participating in various Article 6 activities, the key policy considerations and decisions to be made, and the main benefits and risks for a country when engaging in Article 6.
• How participation in Article 6 impacts the national transparency framework, i.e., the integration of the international transparency requirements and national accounting and reporting systems for different options provided by Article 6.