The level of interest in voluntary cooperation under Article 6 of the Paris Agreement is significant. The effective use of Article 6 cooperative approaches, however, requires not only carefully considered changes to national climate policies but also fulfilment of appropriate and complex accounting and reporting requirements. The national transparency framework is a key safeguard to ensure environmental integrity and the early detection of major risks to national and global mitigation objectives through the use of Article 6 cooperative approaches. Therefore, monitoring and reporting of Article 6 activities need to be fully integrated into national transparency frameworks.

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. 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 (ETF). Another aim is to provide stakeholders with an understanding of the opportunities and risks linked to participation in Article 6, and the requirements