Version of May 31st, 2024
Editorial update: June 12th, 2024

Introduction to
A6IP Capacity Building Tools

Paris Agreement Article 6
Implementation Partnership Center

Structure of A6IP Capacity Building Tools
The A6IP CB Tools covers the following elements (non-sequential):
Thematic areas Key elements• Authorization

What is covered

Regular updates

Introduction of
Article 6 Rulebook

Background information on relevant decisions,guidelines and formats.

Includes new decisions
and emerging/broadly
accepted concepts

How-to Guide(Step-by-stepassistance)

Step-by-step assistance to set up/ implement
each component of Article 6 rules, with
instructions and templates for consideration

Any revision/addition
based on lessons learnt
from deploying thematerials

Showcase(Practice on the
ground)Examples of practical implementation (casestudies) from different countries andcooperating partners

Additional/new casestudies

Article 6 Library(Further reading)Compilation of useful knowledge
products/resources/tools/databases provided
by various partners

Additional available
resources• Tracking• Reporting(To be developed as part of A6IP Support Package)

2

Objectives of the A6IP Capacity Building Tools
A6IP Center develops and maintains these materials and support partner countries in building understanding
and promoting effective Article 6 implementation as well as facilitating access to useful knowledge products
and tools available from partner organizations to promote further access and collaboration among various
actors.
These materials and tools aim to:o Represent information in an easy-to-navigate manner and in a balanced and objective manner;o Formulate the structures/contents based on relevant COP/CMA decisions and use agreed/adopted terminologies
where applicable;o Reflect outcomes from the Article 6 negotiation without prejudging the ongoing discussion under the UNFCCC
process (Matters under discussion will be clearly marked);o Present practices and approaches of implementation by countries; however, the materials/tools do not makepolitical judgement as to the appropriateness or preference of each approach countries apply in matters undercountry’s own discretion/national prerogative;
Resources used are from official sources and cited.

3

Introduction

4

Paris Agreement Overview and Article 6•

The Paris Agreement sets the long-term temperature goal of limiting global temperature to 1.5 - well below 2°C.

•

Under the Paris Agreement, countries must communicate their Nationally Determined Contributions (NDCs) describing
actions to reduce GHG emissions and build climate resilience in order to reach the goals of the Paris Agreement.

•

In implementing the NDC, countries must pursue domestic mitigation measures (Article 4.2). Countries may also choose
to pursue voluntary cooperation (Article 6) to, among others, allow for higher ambition in their actions.
Set climate
actions (NDC)(Article 3)
Paris Goals(Article 2)

Mitigation(Article 4)
REDD+(Article 5)
Adaptation(Article 7)

Finance(Article 9)Participate in voluntarycooperation (Article 6)

Technology(Article 10)

Enhanced
Transparency
Framework(Article 13)

Globalstocktake(Article 14)
Facilitate
implementation /Promote compliance(Article 15)

Capacity building(Article 11)

Means of implementation

5

Participation in cooperative approaches
under Article 6 of the Paris Agreement
Parties to the Paris Agreement may choose to pursue voluntary cooperation in theimplementation of their climate actions (Nationally determined contributions: NDCs)
to allow for:o Higher ambition in their mitigation and adaptation actions;o To promote sustainable development; ando To promote environmental integrity.

Ref: Article 6.1 of the Paris Agreement

Higher ambition

Sustainable development

Environmental integrity

Article 6 allows for high mitigation
ambition through promoting costeffective mitigation actions, accessto low-carbon technologies, carbon
finance, and capacity building.
Article 6 also have elements which
considers contribution to adaptation
efforts.

Article 6 promotes sustainable development
objectives of the host country, including by
delivering environmental, economic andsocial co-benefits as well as promoting
progress towards Sustainable Development
Goals (SDGs).

Article 6 cooperative approaches mustensure environmental integrity which
includes by having robust, transparent
governance and the quality of
mitigation outcomes.

6Components of Article 6 of the Paris Agreement
Paris Agreement
Article 6.1

Recognizing that some Parties choose to pursue voluntary cooperationin the implementation of their NDCs.

Cooperative approaches
under Article 6.2

6.2

6.3

Engagement in cooperative
approaches that involves theuse of internationally transferredmitigation outcomes (ITMOs),consistent with CMA guidance
The use of ITMOs towards NDCs
shall be voluntary andauthorized by participating
Parties.

Article 6.4 Mechanism

6.4

Establishes Article 6.4 mechanism,supervised by a designated body(Supervisory Body), and lays out theobjectives of the mechanism

6.5

Avoiding double use of 6.4
emission reductions towards NDCs

6.6

Use of share of proceeds foradministrative expenses andadaptation

6.7

Mandate for CMA to adopt rules,
modalities, and procedures

Framework for non-market
approaches

6.8

Recognizes the importance of
non-market approaches toassist NDC in the context ofsustainable development andpoverty eradication

6.9

Defines a framework for nonmarket approaches tosustainable development* CMA: Conference of the Parties serving as themeeting of the Parties to the Paris Agreement.

7

Guidance on cooperative approaches under Article 6.2
Example of a cooperative approachstructure
Guidance

Country A*

Cooperation

Guidance

Country B /EntityCountries/parties to the Paris Agreement (referred to as“participating parties”) may engage on a voluntary basis incooperative approaches that involve the use of “internationallytransferred mitigation outcomes” (ITMOs) towards NDCs andother international mitigation purposes.
In doing so, each participating party must ensure that its
participation in the cooperative approach is consistent with the
Article 6.2 guidance and relevant CMA decisions. This includes,inter alia:o Ensuring fulfilment of participationo Avoiding double counting of ITMOs through application ofcorresponding adjustments referred to in the guidanceContribute to
NDC

ITMOs

Mitigation activities
in Country A

o Tracking and reporting which goes through the review process
in accordance with the guidance
The guidance also lays out Article 6.2 infrastructure, including
centralized accounting and reporting platform (CARP) and Article 6
database.
* CMA: Conference of the Parties serving as themeeting of the Parties to the Paris Agreement.

8Article 6.4 Mechanism(Paris Agreement Crediting Mechanism: PACM)*• Rules, modalities, and procedures (RMP)• Guidance

Article 6.4 Supervisory Body supervises the mechanism, including
establishing the requirements and processes necessary to operate
the mechanism.

Supervisory
Body
communicates

Host Party

supervises

approves/
authorizes

Article 6.4 Mechanism is a centralized UN crediting mechanismthat enables the creation of Article 6.4 emission reductions(A6.4ERs) that can be used by countries to meet their NDCs
(subject to authorization status) and other purposes.

Mitigation
activity

The host country (the country in which the activity is located)
has important roles in the implementation of the mechanism
including by providing an approval of the mitigation activity and an
authorization in the context of Article 6.2 (if decided so).
* CMA: Conference of the Parties serving as themeeting of the Parties to the Paris Agreement.

Further readingo Article 6.4 Mechanism website (Click here)o Article 6.4 Supervisory Body website (Click here)9Framework for non-market approaches (Article 6.8)
The framework for non-market approaches (NMAs) facilitates the use and coordination of NMAs and enhances
linkages/creates synergies between, inter alia, mitigation, adaptation, finance, technology development and transfer,and capacity-building. The framework is implemented through the work programme adopted at COP26.
The Glasgow Committee on Non-market Approaches was established to implement the framework and the work
programme.
The NMAs work programme includes activities
such as (non-exhaustive):o Workshops to identify and share information,
best practices, lessons learned and casestudies on NMAso UNFCCC web-based platform for recordingand exchanging information on NMAs

NMA tools
o NMA Platform (Click here)
Image from NMA Platform (UNFCCC Secretariat)

10Intention to use Article 6
77% of Parties to the Paris Agreement
stated that they plan to or will possibly
use at least one type of voluntarycooperation under Article 6 of the Paris
Agreement.
•

53%: Use of cooperative approaches referred
to in Article 6, paragraph 2, of the Paris
Agreement•

35%: Use of the mechanism established by
Article 6, paragraph 4•

23%: General use of voluntary cooperation- UNFCCC Secretariat

Source: Image from 2023 NDC Synthesis Report (UNFCC Secretariat)

11

Article 6 Rulebook: Key decisions on Article 6.2 & 6.4
Component

Article 6.2

Body

COP 26

Article 6.4
A6.4SBCOP 28Glasgow, 2021

Sharm El-Sheikh, 2022

Dubai, 2023

Decision 2/CMA.3
Article 6.2 guidance

Decision 6/CMA.4• Tracking guidance• Review guidance• Reporting outlines• Draft version for submitting
annual information (AEF)

No further guidance

Decision 3/CMA.3
Article 6.4 rules,
modalities andprocedures (RMP)

Decision 7/CMA.4• Elaboration of processes,
including on CDM transition• Rules of Procedure for A6.4SB

No further guidance

CMA

CMA

COP 27

A number of standards and procedures developed by
Article 6.4 Supervisory Body

Other relevant decisions include e.g. Para. 77 (d) of Decision 18/CMA.1 (Enhanced Transparency Framework)
CMA – Conference of the Parties serving as the meeting of the Parties to the Paris Agreement
A6.4SB – Article 6.4 Supervisory Body

12

Article 6.2 participation checklist
To participate in the cooperative approaches, each participating party has to ensure that it has fulfilled the participationreferred to in the Article 6.2 guidance.
The following checklist aims to facilitate countries in conducting an initial stocktake of their readiness status with respect
to the participation elements in order to identify the country situation and needs.

Participation

Checklist

1.

Being a Party to the Paris
Agreement Have you ratified the Paris Agreement?

2.

Prepared, communicatedand maintaining an NDC

 Have you communicated the (latest)  Yes, the (latest) NDC is recorded on the
NDC?
NDC registry3.

Authorization
arrangements

 Have you assigned an authority to be in  Yes, the relevant arrangements/
charged with providing authorization?
legislation is now operational/in effect Have you established the process for  The framework is in place; Currently in
the institutionalization/legalization
providing such authorization, including
process (where applicable)
any relevant procedural, legislative,
infrastructural or other arrangements?
 Currently in a drafting process Currently conducting a study Under consideration…

(Please see next slide)

Readiness status Yes

Ref: Decision 2/CMA.3, annex, para. 4

13

Article 6.2 participation checklist (cont.)
Participation

Checklist

Readiness status

4.

Tracking arrangements

 Do you have in place a registry or haveaccess to a registry for tracking ITMOs?

 Yes, already has a registry which canperform Article 6 functions
 Currently improving the registry to becompatible with Article 6
 Currently working with a development
partner to use other available registry Intends to use the international registry Under consideration

5.

Provided the most recent
national inventory report Have you provided
national inventory?

recent Yes, the most recent national inventory canbe found in the latest NC/BUR/NI (prior2024)
 Currently have limited capacity withnational inventory

6.

Contribution to NDC, LTLEDS (if it has submittedone), and the Paris goals

 Have you identified the use of Article 6 inthe context of your NDC?
 Have you considered the contribution of
Article 6 to your LT-LEDS (if applicable)
 Have you considered the contribution of
Article 6 towards the long-term goals of theParis Agreement?

 Yes, national policy/strategy on the use of
Article 6 is in place Currently formulating/revising the national
policy/strategy
 Under consideration

the

most

Ref: Decision 2/CMA.3, annex, para. 4

14

Article 6.4 participation responsibilities checklist
Prior to participating in the Article 6.4 mechanism, each host party/country of Article 6.4 activities must ensure that it
has fulfilled the following participation responsibilities (mandatory):
Participation responsibilities

Checklist

Reference1.

Being a Party to the Paris
Agreement Yes  No
(See also Decision 7/CMA.4, annex I, para. 25 (a))

UN Depository (access link)2.

Prepared, communicatedand maintaining an NDC

 Yes  No
(See also Decision 7/CMA.4, annex I, para. 25 (b))

NDC registry (access link)

3.

Designated a national
authority

 Yes  No

List of Article 6.4 DNAs (access link)

4.

Indicated contribution tosustainable development

 Have you clarified how the participation in the Host Party participation
Article 6.4 mechanism contributes to sustainable requirements form (A6.4-FORMdevelopment?
GOV-001) (access link)

5.

Indicated the types of
Article 6.4 activity that it
would consider approving
and contribution to NDC,
LT-LEDS, and the Paris goals

 Have you decided on the activity types that yourcounter would consider approving/authorizing?
 Have you clarified how these activities would
contribute to your NDC (if applicable), LT-LEDS(if submitted one) and the long-term goals of
the Paris Agreement?
Ref: Decision 3/CMA.3, annex, para. 26

15

Article 6.4 participation responsibilities checklist (Optional)
In addition to the mandatory participation responsibilities, a host party/country may specify the following (on avoluntary basis) to the Article 6.4 Supervisory Body prior to participating in the mechanism:
Participation responsibilities(Optional)
1.

2.

Baseline approaches andother methodologicalrequirements

Crediting periods

Checklist

Reference Do you wish to specify the baseline
approaches and other methodologicalrequirements, including additionality, to be
applied for Article 6.4 activities that you
intends to host?

The development of baseline approaches andother methodological requirements, including
additionality, are pending a decision by the
CMA.

 In doing so, have you clarified how those
approaches and requirements are compatible
with your NDC and LT-LEDS (if submittedone)?

A host Party may determine a more ambitious
level [of baselines] at its discretion. (Decision
3/CMA.3, annex, para. 36)❑ Do you wish to specify the crediting periods
to be applied for Article 6.4 activities that you
intends to host, including whether thecrediting periods may be renewed?

The standard crediting period is:• A maximum of 5 years (renewable twice) or a
maximum of 10 years (with no renewal) or• For activities involving removals, a crediting
period of a maximum of 15 years (renewable
twice)
Host party may specify a shorter crediting
period. (Decision 3/CMA.3, annex, para. 31 (f))❑ In doing so, have you clarified how thosecrediting periods are compatible with yourNDC and LT-LEDS (if submitted one)?

Ref: Decision 3/CMA.3, annex, para. 27

16

Authorization17

Authorization under Article 6.2“Authorization” is one of the key elements of Article 6 implementation. Authorization are provided byparticipating parties/countries to the cooperative approach. Authorization enables mitigation outcomesto be used towards NDCs or other international mitigation purposes (OIMPs).

Article 6 Rulebook on authorization
Paris Agreement
Article 6.3

The use of ITMOs to achieve NDCs shall be voluntary and “authorized”
by participating Parties (to the Paris Agreement).

Article 6.2 Guidance(Decision 2/CMA.3)
Authorization arrangements
Reporting on authorization

Further guidance(under discussion)
Authorization process

Authorization form
(voluntary use)

Elements of authorization
Changes to authorization

Authorization
reporting in AEF

18

Authorization defines ITMOs
Decision 2/CMA.3, annex, para. 1 provides description of “internationally transferred mitigation outcomes”(ITMOs), in which authorization is an essential element which defines ITMOs and their uses, as well as leading
to how the “first transfer” of ITMOs for the purpose of accounting is defined.

ITMOs

Internationally transferredmitigation outcomes=

Mitigation
outcomes
Real, verified, additional
Emissions reductions andremovals (incl. mitigation
co-benefits)
Measured in tCO2eq
or in other non-GHG
metrics

Ref: Decision 2/CMA.3, annex, para. 1

Represented mitigationfrom 2021 onward+

Authorization

Implication to“First transfer”

Use towards an NDC

The first internationaltransferor/andUse for “Other
international mitigation
purposes” (OIMPs)• Use for international
mitigation purpose
other than NDC• Use for other purposes
as determined by the
first transferring
participating party

The authorization,
the issuance or the use orcancellation,as specified by theparticipating parties

Ref: Decision 2/CMA.3, annex, para. 2

19

Authorized and non-authorized use cases of mitigation outcomes
Cooperative approaches
Own crediting mechanisms

Article 6.4 Mechanism

agreed by participating parties(A6.4M/PACM)

mitigation outcomes
Non-authorized

Authorized
ITMOsincl. authorized A6.4ERs

MCUs*

Other ERs
may be used for e.g.

Use towards an NDC

Use for other international
mitigation purpose (OIMPs)
ExamplesUse to demonstrate progress andachievement of Party’s NDC

Carbon Offsetting and Reduction Scheme forInternational Aviation (CORSIA) under ICAO
See e.g. CA0005
Voluntary compensation of government
administration’s emissions
See e.g. CA0002
Other purposes

Resultsbased
climatefinancedomestic
mitigation
pricing
schemes /price-based
measures

Contributing
to thereduction ofemissionlevels in thehost Party

Other
purposes(other thanauthorizeduse)* Non-authorized A6.4ERs are called the “mitigation
contribution A6.4ERs” or MCUs

20

Authorization and NDC
In participation in the cooperative approach, each party must demonstrate that its participation in
Article 6.2 contributes to the implementation of its NDC and long-term low-emission development
strategy, if it has submitted one, and the long-term goals of the Paris Agreement.
Ref: Decision 2/CMA.3, annex, para. 4 (f)How the Article 6.2 participation contributes to the NDC(Examples from submitted initial reports)
Article 6 role and implementation

How Article 6 is used towards NDC• Implement activities that would not have happened
without international support (Ghana)• Contribute to a portion of conditional mitigation
target (Ghana, Vanuatu)• Promotes development and transfer of advanced
technologies and innovation and provides access tofinancial resources (Thailand)• Increase the NDC ambition by enabling mitigation
activities outside NDC (‘s sector and GHG coverage)(Ghana)• Implement in line with country’s sectoral roadmap(Vanuatu)

21

Authorization arrangements
Article 6.2 participation responsibilities (Decision 2/CMA.3, annex, para. 4(c))
Each participating party shall ensure that has arrangements in place for authorizing theuse of ITMOs towards achievement of NDCs pursuant to Article 6.3 of the Paris
Agreement.

What the authorization arrangements may contain (A6.2 manual/Illustrative elements)o Which authorized authority has been charged with providing authorizationo The process for providing such authorizationo Any relevant procedural, legislative, infrastructural or other arrangements, as applicable

Reporting obligations (Decision 2/CMA.3, annex, para. 18(a))
Report on authorization arrangements in the Article 6.2 initial report(Fulfilment of participation responsibilities)
22

Different aspects of authorization
Cooperative approach (Referred to in Decision 2/CMA.3, annex, chapter IV, paras. 18 (g))
Decision 2/CMA3,
annex, chapter IV, para.
18 (g)… The initial report shall contain comprehensive information to:(g) Provide, for each cooperative approach, a copy of the authorization by theparticipating Party

ITMOs (Referred to in e.g. Decision 2/CMA.3, annex, paras. 1, 20, 23, 29)
E.g. Decision 2/CMA3,
annex, chapter IV, para.
20 (a)

Each participating Party shall…submit…annual information on authorization of
ITMOs for use towards achievement of NDCs, authorization of ITMOs for use
towards OIMPs…

Entities (Referred to in Decision 2/CMA.3, annex, chapter IV, paras. 18 (g), 20 (b), 23 (d))
E.g. Decision 2/CMA3,
annex, chapter IV, para.
18 (g)… The initial report shall contain comprehensive information to:(g) Provide, for each cooperative approach, … the participating Parties involved
and authorized entities
23

Reporting on authorization
Type of report
Initial Report

Elements relating to authorization
Cooperative approach

ITMOs

Authorization arrangements (Participation responsibilities)
A copy of the authorizationby the participating party

Annualinformation

Entities
Authorized entities

Annual information on
authorization of ITMOs for
NDC and OIMPs

The using authorized entity
or entities (as soon as known)

The OIMP authorized by the
Party

Regularinformation

Authorizations and information on authorization(s), including any changes to earlier
authorizations
Annual quantity of authorized mitigation outcomes andentities authorized to use such mitigation outcomes, as
appropriate (in a structured summary)Ref: Decision 2/CMA.3, annex, paras. 18-24

24

A6IP Capacity Support for authorization
A6IP CB framework for authorization presented at Joint 3rd Working Group (March 14th, 2024)
Process

What to do

Target groups or works

Readiness

Provide supports to set strategies andpolicies

Designated National Authorities (DNAs)
Government organizations

Identify relevant members and/or ministries

DNAs
Government organizations

Institutional
Arrangements
Authorization
Arrangements
Authorization
Arrangements

Develop Article 6 policy frameworks

Know what to authorize
Identify necessary information andprocedures

Changes in authorization status or contracts,
where necessary

Bilateral cooperation
Article 6.4 mechanism
Independent standards

Development of procedures and rules (optional)

25

Key consideration on authorization
1
2

Description

Key consideration

Determine the scope of use of
Article 6 (Article 6 Strategy)❑ How does the country intend to use Article 6 in the context of their NDCs
❑ What mitigation objectives will the country authorize ITMOs for?

Develop national authorization ❑ Which body should be tasked with providing authorization? What legal,
process
policy or institutional arrangement is needed for this purpose?
❑ How should the authorization process look like in the country?

3

Develop authorization criteria/
terms and provisions❑ What should be the criteria to decide whether to authorize ITMOs or not?
What should be the authorization terms and provisions?
❑ What mitigation activity standards should the country apply/accept togenerate authorized mitigation outcomes

4
5

Determine the accounting
approach
Track and report on
authorization (Link withtracking/reporting tools)❑ Which corresponding adjustment method should the country apply?
❑ Application of “first transfer” under Article 6.2❑ How should authorization of ITMOs be tracked?

❑ What are the reporting requirements under Article 6 relating to authorization

26

Key elements in an authorization framework
An authorization framework generally cover the following key elements which are operationalized throughdifferent legal instruments and types of documents, based on the national legal system, delegation of
powers, and other national context.
Primary legislation /Regulations- Legal authority to provide authorization

Subordinate legislation /Operational guidelines

Other documents

Authorization criteria, terms andprovisions- Operational manual for officials- Manual/guidance for mitigation activity
developers

Procedures for application/request for
authorization

Request form

Procedures for review and approval of
authorization

Authorization form / Letter ofauthorization template

Mandate to put in place/manage ITMOs
tracking arrangements

Functional requirements of registryTerms of reference for registry

Registry operational procedures

User manual

Reporting mandate, including avoidanceof double counting

Procedures for reporting and performing
corresponding adjustments

Explanatory documents

Legal authority to collection
authorization fee (if decided so)

Authorization fee structure and collection
procedures

Manual/guidance (referred to above)- Legal authority to adopt/approvedetailed authorization rules andprocedures- High-level principles guiding
authorization (Optional)

27

Examples of authorization frameworks

Order: Alphabetical

Country

Document title

Publication date

StatusAccessCambodia

Operations Manual for the Implementation of Article
6 of the Paris Agreement on Climate Change in
Cambodia

December 2023

Endorsed
document

Click here

Ghana

Ghana’s framework on international carbon markets
and non-market approaches

December 2022
(Version 1)

Official
document

Click hereJapan

Establishment of the JCM Promotion and Utilization
CouncilJanuary 2022
(Revised Apr 2022)

Official
document

Click here

Procedures for Authorization as a Party to the Paris
Agreement regarding the Joint Crediting Mechanism(JCM)

April 2022

Official
document

Click here

Kenya

The Climate Change (Carbon Markets) Regulations,
2024

May 2024

Enactedlegislation

Thailand

Carbon Credit Management Guideline andMechanism (CCMGM)

March 2022

Official
document

Click here

…Continue on next slide…

Note: The above list in an initial list. A6IP Center will collect and regularly update the list to include additional cases.

28

Examples of authorization frameworks (cont.)
Country

Document title

Publication date

StatusAccessSingapore

International Carbon Credit (ICC) Framework

November 2022

Official
document

Click here

Eligibility Criteria and Eligibility List under the ICC
Framework

December 2023

Official
document

Click here

Federal Act on the Reduction of CO2 Emissions (CO2Act) (Articles 5-12)

January 2022

Enactedlegislation

Click here

Process description for authorization and Monitoring,
Reporting and Verification of mitigation activities
under Art. 6 of the Paris Agreement

January 2023
(Version 1.0)

Official
document

Click here

Zimbabwe

Carbon Credits Trading (General) Regulations, 2023

August 2023

Enactedlegislation

Click here

RwandaNational Carbon Market Framework

September 2023

Commissioned
document

Click here

Vanuatu

Guidance Manual For Internationally Transferred
Mitigation Outcomes (ITMOs) Projects in Vanuatu

August 2021
(Draft Version 1.0)

Commissioned
document

Switzerland

Note: The above list in an initial list. A6IP Center will collect and regularly update the list to include additional cases.

29

Consideration of authorization arrangements(Institutions)

Examples of key considerations in formulating institutional arrangements for authorization:
Applied by

TopicsConsideration

Authorizing entity

Similar body to CDM DNA

Most countries

Similar body to UNFCCC National Focal Point (NFP)(in case different from CDM DNA)

ThailandInter-ministerial committee (Oversight/advisory and/or
rulemaking)Ghana, Japan, Rwanda, Thailand,
Switzerland

Inter-ministerial technical working group/committee

Ghana

Intra-ministerial technical working group/committee

Cambodia

Represent as part of the member of a committee(s) or aworking group(s) (e.g. in a form of a federation)

Ghana, Rwanda, Thailand

Bodies involved in
the authorization
processEngagement ofprivate sector(Example countries)

30

Consideration of authorization arrangements(Processes)

Examples of key considerations in formulating relevant processes for authorization:
Applied by

TopicsConsideration

Timing of
authorization

Provides authorization prior to mitigation activity
registration

Ghana, Switzerland, Thailand

Provides authorization after mitigation activity
registration

Guyana, Japan

Involves no-objection process

Cambodia

Involves pre-authorization process

Ghana

Involves positive examination process

Cambodia, Ghana, Switzerland,
Thailand

Related processes(Example countries)

31

Incorporating authorization arrangements with
mitigation activity cycle
Authorization and related processes (if any) may occur at different stage of mitigation activity cycle based on different
authorization framework and arrangements.
The diagram below aims to illustrate how various authorization processes are incorporated into the mitigation activity
cycle. (Please note the each process below is not necessarily applied by all countries).
Standard mitigation activity cycle (Simplified)
Pre-registration /activity idea
consideration

Mitigation activity
registration

No-objection

Pre-issuance /MRV process

Rationale: To confirm
country’s interest in theactivity, alignment with
policy/NDC/priorities“First transfer”
of mitigation
outcomes

Option 2

and/orPre-authorization

Issuanceof mitigation
outcomes

Option 1

Authorization(prior-registration)
Rationale: To provide certainty to activity
participants before investing/implementing
the activity

Authorization(post-registration)

Rationale: To ensure that the activity meets the activity standards
and confirmed quantified expected mitigation before authorizing

Positive
examination

Rationale: To ensure that the activity isimplemented in accordance with theauthorization terms and provisions or
any other requirements prior toallowing “first transfer”

32Key consideration for authorization criteria❑ How the authorization ensures that the mitigation activity contributions to theimplementation of the country’s NDC (Ref: Decision 2/CMA.3, annex, para. 4 (f))❑ How the authorization ensures that the transfer of mitigation outcomes will notundermine the country’s ability to achieve its own NDC❑ How the authorization addresses elements required for Article 6 reporting, including on,among others, environmental integrity and sustainable development (Ref: Decision
2/CMA.3, annex, paras. 18-22)

33

Examples of ITMOs authorization criteria:
NDC and ambition

Applied by

TopicsAuthorization criteria

Relation to NDC❑ Be an activity or technology from conditional mitigation measuresin the NDC

Ghana❑ Be an activity that leads to GHG reduction/removal in addition tonational GHG mitigation plans

Thailand❑ Included in ‘positive list’ of mitigation activities

Cambodia❑ Not included in ‘red list’ of mitigation activities (falls within
unconditional mitigation measures)

Ghana❑ Promote development and transfer of advanced technology or
innovation

Thailand❑ Comply with applicable technologies in the CDM positive list oftechnologies

Ghana❑ Avoid locking in carbon-intensive technologies or practices

Switzerland❑ Require a large amount of investment

ThailandTechnology aspects

Financial aspects…See next slide for further criteria…

(Example countries)

34

Examples of ITMOs authorization criteria:
Environmental integrityParticipating countries are required to report on how each cooperative approach ensuresenvironmental integrity (Decision 2/CMA.3, annex, para. 18 (h), 22 (b)). Article 6.2 guidance describes
key consideration on environmental integrity which countries may incorporated into the authorization
criteria to ensure alignment of implementation with the Article 6.2 guidance.
TopicsAuthorization criteria

Environmental
integrity (EI)❑ Comply with ❑ Real, verified additional (2/CMA.3, annex, para. 1 (a))
EI and related❑ No net increase in global emissions (2/CMA.3, annex, para. 18 (h)(i))
requirements
under Article ❑ Conservative reference levels, conservative baseline below BAU (2/CMA.3,
6.2
annex, para. 18 (h)(ii))❑ Taking into account all existing policies (2/CMA.3, annex, para. 18 (h)(ii))❑ Addressing uncertainties in quantification and potential leakage(2/CMA.3, annex, para. 18 (h)(ii))❑ Minimizing the risk of non-permanence (2/CMA.3, annex, para. 18 (h)(iii))
Remarks: Countries may set higher standards or elaborate further on the elements addressed in Article 6.2.

35

Examples of ITMOs authorization criteria:
Sustainable development and related matters

Participating countries are also required to report on other information relating to environmental,
economic and social impacts, human rights, and sustainable development (Decision 2/CMA.3, annex,
para. 18 (i), 22 (f-h)). Below are examples of approaches countries may take to incorporate theseelements into the authorization criteria.
Applied by

TopicsAuthorization criteria

Sustainable
development❑ Apply appropriate sustainable development tools available byapplicable crediting mechanism/standards

Ghana, Singapore❑ Apply sustainable development tools developed domestically or
jointly by partner countries

Japan, Thailand❑ Refer to domestic regulations relating to environmental impact
assessment

Ghana, Thailand❑ Must not violate any applicable laws

Most countries❑ Incorporate into sustainable development guideline/tools

Thailand❑ Require specification in the mitigation activity design document

Ghana❑ Incorporate into sustainable development guideline/tools

Thailand

Safeguards / no net
harm

Respect for humanrights(Example countries)

36

Examples of ITMOs authorization criteria: Other criteria
Applied by

TopicsAuthorization criteria

Mitigation
activity MRVstandards❑ Apply eligible crediting mechanism/standards (Eligibility criteria / list ofeligible mechanism/standards provided)

Singapore, Cambodia❑ Apply bilateral mechanism/standards jointly developed by participating
countries

Japan❑ Apply national/domestic crediting mechanism/standards

Thailand

Authorization
period❑ Align with Article 6.4 crediting period

Cambodia❑ Within the NDC time frame

Thailand

Share ofmitigation
benefits❑ Share of GHG ERs reserved for domestic use

Cambodia❑ Set forth a fair allocation of carbon credits

Thailand(Example countries)

37

Ambition in mitigation and adaptation actions
Participating countries are strongly encouraged to commit to contribute resources for adaptation, inparticular through contributions to the Adaptation Fund and to cancel ITMOs that are not counted
towards any Party’s NDC or for other international mitigation purposes, to deliver overall mitigation in
global emissions (OMGE) (Decision 2/CMA.3, annex, paras. 37-40).
Examples of approaches applied by countries:
Applied by

TopicsApproaches

Adaptation
contribution❑ Voluntary contribution to the Adaptation Fund

Switzerland❑ Based on an arrangement between the host country with thecooperating country

Ghana❑ Incorporate into sustainable development guideline/tools

Cambodia

Overall mitigation in ❑ Voluntary cancellation of a percentage of ITMOs acquired
global emissions❑ Reserve a percentage of issued MOs which may be used for NDC(OMGE)or to contribute to OMGE

❑ By applying additionality and conservative baseline to mitigation
activities(Example countries)

Switzerland
Ghana, Vanuatu

Thailand38

Content of an authorization statement
An authorization statement or a letter of authorization for ITMOs may include
the following elements (non-exhaustive):

Example of an authorization statement
by Switzerland (5001, 11.11.2022)

Key elements

Example countries❑ Date of authorization

Most countries❑ Designated national authority who provides
authorization

Most countries❑ Authorization reference number

Ghana, Switzerland❑ Identification/description of the mitigation activity

Most countries❑ Authorized entities

Most countries❑ Authorized use of ITMOs

Most countries❑ Amount of ITMOs authorized (e.g. total cumulative
maximum amount)

Most countries❑ Authorized crediting period/vintage

Most countries❑ NDC period during which ITMOs are authorized fortransfer and use

Ghana, Switzerland,
Thailand…See next slide for further elements…

39

Key elements (cont.)

Example countries❑ Applied methods of corresponding adjustments

Ghana, Switzerland, Thailand❑ Definition/specification of first transfer

Ghana, Switzerland, Thailand❑ Effective date of authorization (when different fromdate of authorization)

Ghana, Switzerland❑ Circumstances in which the authorization may bechanged/updated

Ghana, Switzerland❑ Circumstances in which the authorization may
become invalid

Ghana, Switzerland❑ Reference to the corresponding authorization by aparticipating party

Ghana, Switzerland❑ Other applicable terms and provisions

Thailand❑ Public repository of the authorization statement

Thailand

Example of an authorization statement
by Guyana (12th February, 2024)40

Tracking41

Tracking under Article 6.2
Each participating party must “have”, or “have access to”, a registry for the purpose of tracking
under Article 6.2 of the Paris Agreement. The registry records authorization, first transfer, use andother relevant actions relating to ITMOs.
Article 6 Rulebook on tracking
Article 6.2
Guidance(Decision
2/CMA.3,
annex,
chapter VI)

o Sets out the general
requirements on trackingo Tasks the UNFCCC
Secretariat to implement
an international registry

Guidanceonregistries(Decision
6/CMA.4,
annex I, I)

Specifies:
o Registry form, functions
and processeso Interoperabilityo Guidance relating tointernational registry42Article 6.2 registry functions
The Article 6.2 guidance specifies key requirements for the registry (Decision 2/CMA.3, annex, para. 29),
which is further elaborated by the guidance for registries (Decision 6/CMA.4, annex I, chapter I).
Key requirements

Summary

Accounts andaccess

The registry must have accounts for ITMOs, as necessary. It must also provide
access to the country and other entities with authorized access.

Recorded actions

The registry must be able to record the following actions: authorization, firsttransfer, transfer, acquisition, use towards NDCs, authorization for use towards
OIMPs, and voluntary cancellation (including for OMGE, if applicable)

ITMO IDs

Each ITMO must have a unique identifier (ID). The Article 6.2 guidance onregistries sets out the minimum composition of the ITMO IDs.

ReportingForm

The registry must be implemented in a way that enables reporting of annual
information consistent with the agreed electronic format (AEF).
The registry’s electronic, technical, and administrative arrangements must be
based on “software” that enables tracking and recording of ITMOs.
43

International registry
The UNFCCC Secretariat is tasked with implementing an international registry for use by participating
parties that do not have or do not have access to a registry (Decision 2/CMA.3, annex, para. 30).

The international registry comprises an electronic database and other technical and administrative
arrangements and support the accounts and perform the operations required for Article 6.2 tracking(Decision 6/CMA.4, annex I, para. 15).
• Consist of Party-specific sections and a section for theadministrator• Enable the tracking and recording of information in
relation to the ITMO actions

Key
Features• Maintaining the cross-sectional consistency of data
• Enable the automatic pre-filling of the AEF and of otherquantitative information requirements• Enable the production and dissemination of reports to thedesignated registry administrators of participating parties

Development timeline
Jun 2024 Functional
completeness for
initial releaseSep 2024 Initial releaseQ1 2025

Roll out
Source: UNFCCC Secretariat, 2023

• Make non-confidential information publicly available
Ref: Decision 6/CMA.4, annex I, chapter I.C

44

Accounting vs. Transactional Registry
The registry in the context of Article 6.2 must be able to track ITMOs. This function is for accounting
purposes to ensure, among others, avoidance of double counting. However, a registry may also perform
as a transactional registry, allowing transfers of ITMOs from one account to another. For this function, acountry may decide to use the same or a different registry to execute transactions, based on their Article 6
implementation approaches.
Rrelationship between accounting and transactional registry

Source: Image from UNFCC Secretariat, 2023

45

ITMO IDs
Each ITMO must has a unique identifier (ID). The guidance on registries specifies the minimum
components of the ITMO IDs.
Minimum ITMO ID components(1) The identifier of the cooperative
approach;

Common nomenclatures (Decision 6/CMA.4, para. 17 (j))

The UNFCCC secretariat proposes common nomenclatures
on ITMO ID which may take the form as shown below.

(2) The identifier of the originating party
registry;(3) The identifier of the first transferring
party;(4) The serial number;(5) The vintage of the underlying
mitigation outcome.

Source: Image from UNFCC Secretariat, 2023

Ref: Decision 6/CMA.4, annex I, para. 5

46

Interoperability
Participating countries must implement appropriate standards and procedures for interoperability,
where applicable (Decision 6/CMA.4, annex I, chapter I.B).
General principles (Decision 6/CMA.4, annex I, chapter I.B)•

To mitigate risks to the consistency of data, including through communication of data about thetransfer and reconciliation procedures within and between registries.

•

The existence, type, time, or content of the inter-registry transfer should not later be contested.

Participating party may connect its registry
to the international registry by applying
the applicable interoperability arrangements.
(Decision 6/CMA.4, annex I, chapter I.C, para.
24)

The UNFCCC Secretariat is tasked with developing
interoperability standards and procedures for theinternational registry in connecting with otherregistries. (Decision 6/CMA.4, annex I, chapter I.C,
para. 17 (d))

47

First transfer
The action of “first transfer” is recorded by the registry.
The Article 6.2 guidance defines “first transfer” (basedon the authorized use) as follows (Decision 2/CMA.3,
annex, para. 2):(a) For a mitigation outcome authorized by aparticipating party for use towards theachievement of an NDC, the first internationaltransfer of the mitigation outcome or;(b) For a mitigation outcome authorized by aparticipating Party for use for OIMPs, (1) the
authorization, (2) the issuance or (3) the use orcancellation of the mitigation outcome, as
specified by the participating party.
The AEF (draft version) requires countries to specify
the approach for first transfer as per decision 2/CMA.3,
annex, paragraph 2 applied in each case.

Authorization“First transfer”

Use towards an NDC

The first internationaltransferor/andUse for “Other
international mitigation
purposes” (OIMPs)• Use for international
mitigation purpose
other than NDC• Use for other purposes
as determined by the
first transferring
participating party

The authorization,
the issuance or the use
or cancellation,as specified by theparticipating parties

48

Report on tracking
The registry must be implemented in a way that enables reporting of annual informationconsistent with the agreed electronic format (AEF) (Decision 6/CMA.4, annex I, chapter I.A, para.
1(e), 8).
o For parties using the international registry, an automatic pre-filling function for AEF and otherquantitative information will be provided (Decision 6/CMA.4, annex I, chapter I.C, para. 20).

o For countries developing their own or using third-party registries, they should ensure that all
information necessary for AEF reporting is tracked and can be drawn from the registry for the
purpose of Article 6 reporting.

49Article 6.2 infrastructure - Overview
Centralized accounting andreporting platform (CARP)

Form: digital web-based platform

Implemented by the UNFCCC Secretariat

Key functionso Publishes information submitted by participating parties
o Provides reporting templates, a submission portal, etc.
o Enables management of common nomenclatures

Article 6 Database

International registry

Key functions
o Records and compiles information submitted byparticipating parties (annual/regular information),incl. corresponding adjustments, emissions balance,
and information on ITMOso Records ITMO IDs
o Supports Article 6 technical expert review andpublishes the review reporto Identifies inconsistencies

Key functionso Performs tracking functions
o Has necessary functions as required by theguidance on registries

Ref:- Decision 2/CMA.3, annex, chapter VI- Decision 6/CMA.4, annex I

50

Article 6 infrastructure - Relationship
Pulling andviewing

Article 6.4 mechanism
registry

Article 6
technical expert
review

Publicationof report

Providesupport

ProvideaccessConnect(Optional)

Participating party
registry

International registry

Centralized accounting andreporting platform (CARP)

Article 6 Database

Submitreports
ProvideaccessParticipating
parties

Identify
inconsistencies
Ref: Decision 6/CMA.4, annex I, chapter I-III
Decision 6/CMA.4, annex II
Decision 7/CMA.4, annex I, chapter IV

51

A6IP Capacity Support for Tracking
A6IP CB framework for tracking presented at Joint 3rd Working Group (March 14th, 2024)
A6IP will compile information on different options available for tracking andintroduce relevant options to partner countries.
Various Activities

UNFCCCWorldBank

A6IP shares
options for
tracking

UNDP
supportIndependent
standards andmechanisms(Gold Standard,
Verra, JCM etc.)

Country
Experiences

A6IP to facilitate
introductions torelevant partnercountries

Case
Studies52

Key consideration on tracking
1

2

Description

Key consideration

Determine the functionality
needs for tracking in the
country❑ What are the requirements for Article 6.2 tracking

Consider possible options for
tracking❑ Review the existing tracking arrangements/systems currently in place in the
country that could be relevant to 6.2 tracking - determine how they may
support or be improved to serve the functions required by Article 6.2❑ In addition to the mandatory functions of 6.2, what other functions thecountry may want the registry to perform❑ Explore different choices of registry – how to make informed decision?
3

4

Determine interoperability
methods and first transfer
process❑ How will the registry connect with other registries of cooperating countries

Reporting on tracking (Linkwith reporting tools)❑ How to report information collected by the registry❑ How will the first transfer be executed and recorded in the registry

Optional
5

Consider registry connection
with other infrastructure(Optional)❑ Connect the registry with international registry/Article 6.4 registry(Subject to further discussion at UNFCCC)❑ Connect the registry with open database (such as CAD Trust) for enhanced
transparency

53

Country’s preference for tracking arrangements
While many countries are still considering the choice of registry, a number of countries intend to use theinternational registry to track ITMOs, from among which many plan to use the international registry inaddition to their own registry or another registry they currently use.
Extracts from the UNFCCC Secretariat’s survey on the choice of registry(October 2023)
Question 1: Does your country plan to use the international
registry to track ITMOs? (58 Parties responded)

Question 2: How do you plan to use the international registry?
(27 Parties responded)

The survey results is available on UNFCCC website: Article 6.2 infrastructures - Online survey (unfccc.int)

54

Considering possible options for registry
Registry options
Participating party registry
Develop own registry

Countries
suitable forthis option

Use other available registry

International registry(Operated by UNFCCC secretariat)• Countries having in place
domestic registry which serves
similar functions• Countries receiving support
from development partners
who provide such service• Countries intending to use theregistry for the sole purpose of
Article 6• Countries intending to
implement domestic CPIs
which require a national
registry• Countries wishing to use
registry for multiple functionsin addition to Article 6 without
developing own registry(subject to the functions
provide by each registry)• Countries with limited capacity
and resources• Countries having technicalcapacity and resources for
operating its own system• Countries wishing to reduce
cost in operating the system bythemselves• Countries intending to useinternational registry inaddition to their own registries
to facilitate Article 6
implementation

55

Considering possible options for registry
Key considerations

Registry options
Participating party registry
Develop own registry

International registry

Use other available registry(Operated by UNFCCC secretariat)⚫ Varied, depending on eachregistry⚫ Limited (may not support
tracking of unauthorized
mitigation outcomes)

Support for domestic
CPIs⚫ Countries can design its
registry to serve various national
policies and schemes

Customization⚫ Countries have full control over ⚫ Varied, depending on eachthe registry design
registry⚫ Limited (while a party-specificsection is provided)

Article 6 reporting⚫ Countries need to ensure thatthe registry supports Article 6
reporting⚫ Countries need to understandhow the information is collectedfrom the registry⚫ Enable auto-prefilling of
relevant information

Support/capacity⚫ Require technical capacity andresources to operate⚫ Require understanding of how
to operate andservices/assistance provided⚫ Assistance is provided by the
UNFCCC secretariat

Availability

n/a

Few options available, in
consultation with development
partners/service providers- Accessible for all parties to theParis Agreement- Initial release: Sept 2024

Fee

n/a

Subject to agreement with
providers(Under discussion)

56

Registry function checklist (1)The following functions are required as per the guidance on registries (Decision 6/CMA.4, annex I,
chapter I).
Functions

Description
Each ITMO must have a unique identifier (ID). The ITMO IDs may
be based on common nomenclatures, subject to future CMA
decision.

✓

Authorization status and information associated with the ITMOs
must be recorded in the registry.

✓

The registry must be able to record actions, at a minimum as
referred to in Decision 2/CMA.3, annex, chapter VI.A.

✓

The registry must have accounts for ITMOs, as necessary. These
Accounts for ITMOs may include holding accounts, accounts for use towards NDCs,
voluntary cancellation account, administrative accounts, etc.

✓

Assign ITMO IDs

Mandatory

Country’s
needRecordauthorization
Track ITMOs data:
Record actions

57

Registry function checklist (2)Countries may consider additional functions that the registry should be able to perform based on theirneeds and national context.

Functions

Description
Support domestic
carbon pricing
instruments (CPIs)

Enable transactions

Optional
Information
disclosure
Report autoprefillingCountry’s
needSome countries may have or be planning to have domestic carbon
pricing scheme(s) which may require a registry to issue/record/track
emissions permits or carbon units. Integration of this registry with
the Article 6.2 functions may be helpful to optimize country’s
resources.
The registry may perform as a transactional registry, allowing theaccount holders to request/execute transactions in the registry.
The registry may promote transparency through disclosing nonconfidential information on its public interface, such as, issuance andcancellation records, list of account names, and other usefulstatistics.
The registry may facilitate the using country to formulate necessary
reports in accordance with their templates. This function is provided
by the international registry for the purpose of AEF reporting.

58

Country’s selection of registry for ITMOs tracking
Order: Alphabetical

Type of registry
Name of country Registry for tracking ITMOs

Participating party registry
Develop own
registry

Bhutan2

National Carbon Registry✓

Ghana1Ghana Carbon Registry (GCR)
Under development✓

Guyana1
Japan2(Currently use ART TREES Registry)Underdevelopment

Use other available
registry

International
registry

Link

Click here✓✓

Click here✓

Click here

Switzerland1

JCM Registry
National Registry / International
Registry for REDD+ Results
Swiss Emissions Trading Registry✓

Click here

Thailand1

Thailand Carbon Credit Registry✓

Click here

Vanuatu1

National Carbon Registry✓

Click here

Suriname1

References:
1 confirmed in the submitted initial report
2 from official documents
Note: The above list in an initial list. A6IP Center will collect and regularly update the list to include additional cases.

Update as of March 28, 2024.

59

Example list of other available registries (1):Registries provided by development partners and countries
Registry name

ProviderBrief description

Link for further
information

National Core Carbon Registry World Bankand National Enhanced Carbon
Registry

Build on open-source software, provides Click here
national-level registry infrastructure enabling
member countries to issue digital carbon
assets.

National Carbon Credit
Registry

UNDP

A digital public good (DPG), enables carbon Click here
credit tracking transactions from mitigation
activities. Any country can customize anddeploy a local version of the registry.

JCM Registry

Ministry ofEnvironment,
Japan

Partner countries may request the use of the Click here
JCM Registry for Article 6.2 cooperation.

60

Example list of other available registries (2):
Independent crediting standards registries

Registry name

ProviderNotes

Link for further
information

Verra Registry

Verified Carbon Standard (VCS)- Eligible under Singapore’s ICCs*

Click here

Impact RegistryGold Standard- Eligible under Singapore’s ICCs

Click here

ART Registry

Architecture for REDD+
Transactions- Use by a country (Guyana) for
Article 6.2- Eligible under Singapore’s ICCs

Click here

GCC Projects Portal

Global Carbon Council (GCC)- Eligible under Singapore’s ICCs

Click here

American Carbon Registry

Winrock International- Eligible under Singapore’s ICCs

Click here

* ICC – Singapore’s International Carbon Credit (ICC) Framework (Further information)

61

Reporting62

Reporting under Article 6.2
Parties participating in a cooperative approach are required to report relevant information
relating to their participation and the cooperative approach for the purpose of transparency,
robust accounting, and to ensure consistency with the Article 6.2 guidance.
Article 6 Rulebook on reporting
Decision 2/CMA.3,
annex, chapter IV

Sets out 3 types of reporting (initial report, annual information, andregular information), reporting deadline and frequency, reporting
forms, as well as the reporting elements
ITMOs

Decision 6/CMA.4,
annexes V, VI, VII

Adopted the reporting outlines for the initial report and Annex IV
to BTR (regular information), as well as referring to the draft agreed
electronic format (AEF) (annual information) for testing63

Summary of reporting under Article 6.2
When a party decides to participate in acooperative approach

When a party implements the cooperative approach(Authorize, first transfer, use, …)

Initial report

Regular information

Annual information

What: Fulfilment of participation
responsibilities and other information
relating to NDC, accounting approach, andcooperative approaches

What: Quantitative ITMOs information,
including authorization, transfer, use,cancellation, etc. and the accompanying
information

What: Both quantitative and qualitative
information relating to Article 6.2
implementation, including corresponding
adjustments

When: No later than ITMO authorization

When: By 15 April every year

When: By 31 December every 2 years
as part of the BTR

How:

How:

How:

(or in conjunction with next due BTR)

Initial report outline
Decision 6/CMA.4, annex V
Initial report template
Available on interim CARP
Where: CARP (Interim solution)

Draft agreed electronic
format (AEF) *Decision 6/CMA.4, annex VII

Where: CARP (Interim solution)* For recording in Article 6 Database

BTR Annex IV outline
Decision 6/CMA.4, annex VI
Structured summary *Decision 5/CMA.3, annex II,
table 4 (CTF)

Where: Integrated submission portal(CARP & Article 13)

Ref: Decision 2/CMA.3, annex, chapter IV 64

Article 6.2 initial report
I. Participation
responsibilities

What?

II. Description of theParty’s NDC

III. [Accounting
information]

IV. Cooperative approach

Party to PA

Target and description

ITMO metrics

A copy of authorization

Communicate NDC

Target year/period

CA method

Description, duration, parties

Authorization arrangements

Reference point/level/baseline

Quantification of NDC

Expected mitigation

Tracking arrangements

Time frame

Authorized entities

Most recent GHG inventory

Scope and coverage

Environmental integrity

NDC, LT-LEDS, Paris goals

Intention to use Article 6

Additional description

Any updates/clarifications

When?

How / Where?

No later than authorization of ITMOs or where practical in conjunction with the next due BTR

Initial report template
Available on CARP

CARP (Interim solution)
Ref: Decision 2/CMA.3, annex, chapter IV.A

65

Article 6.2 initial report template(available on CARP)

Initial report template contains of 4 sections
The first section includes the participating country’s fulfilment of the participation
responsibilities.
The second section provides information about the NDC (target, types of targets,reference levels, scope, and coverage, implementation periods, intention to use
cooperative approaches, etc).

The third section concerns the accounting of ITMOs and accounting of the NDC,
containing information on ITMO metrics, the method for applying corresponding
adjustments, and the method for quantification of the NDC.
The fourth section includes information specific to the cooperative approach, such as:• Authorization by the participating country• Description and duration of the cooperative approach• Countries involved in the cooperative approach• Authorized entities• Description of how the cooperative approach ensures environmental integrity66

Annual information
Authorization for NDCs

Holdings

Accompanying information
The cooperative approach

What?

Authorization for OIMPs

Cancellation

First transfer

Voluntary cancellation(OMGE)

Transfer

Sector(s) and activity type(s)The OIMPs authorized by the Party
The first transferring Party

Vintage year

The unique identifiers

Use towards NDC
The using Party or authorized entity(ies)

Acquisition

When?

How / Where?

No later than 15 April of the following year

Draft agreed electronic
format (AEF)
Decision 6/CMA.4, annex VII(Under discussion for finalization)

For record in Article 6
Database (in development)
Ref: Decision 2/CMA.3, annex, chapter IV.B

67

Regular information
Participation in cooperative
approach

What?

Information on each cooperative
approachParticipation responsibilities

Contribute to mitigation/NDC

Updates to previously provided information

Environmental integrity

Information on authorizations

Measurement of mitigation outcomes

Information on CAs

Avoid negative impacts, Human rights

Information on avoiding double use

Sustainable development
Safeguards and limits

Annual information
A list of information, such as• Annual emissions and removals
covered by NDC• Annual quantity of ITMOs• Total quantitative CAs• An annual emissions balance• Other information in 6/CMA.3, annex,
para. 23

Adaptation contribution / OMGEWhen?

How / Where?

No later than 31 December of the relevant year (2024, 2026, 2028, …)

BTR Annex IV outline

Decision 6/CMA.4, annex VI

Structured summary

To be available as CTF tool in
ETF Reporting Tools

Submission
portalRef: Decision 2/CMA.3, annex, chapter IV.C

68

Linkages of Article 6.2 reporting with NDC accounting
2023

2024

2025

2026

2027

2028

2029

2030

2031

2032

AEF

AEF

AEF

Initial Report + Updated Initial Report
Article 6
Reporting

AEF

ETF

AEF

AEF

AEF: Agreed Electronic Format
BTR: Biennial Transparency Report
ETF: Enhanced Transparency Framework

AEF

AEF

AEF

RI

RI

RI

RI

RI

1stBTR

2ndBTR

3rdBTR

4thBTR

5thBTR

Corresponding
Adjustment

NDC

AEF

Corresponding
Adjustment

Corresponding
Adjustment

Demonstrate progress / achievement of NDC

Corresponding
Adjustment

Corresponding
Adjustment
Demonstration ofacheivement of NDC1

69

Consistency check and Review
Article 6 reports will undergo a consistency check (by the secretariat) and/or a review (by Article 6
technical expert review team (A6TERT)) depending on the type of reports.

Type of reports

Consistency check(Quantitative
information)

Initial report / updated initial report

Regularinformation✓✓

Annual information

Annex 4 to BTR
Structured
summary

Article 6 technicalexpert review(A6TER)

Consideration of theconsistency check results✓✓

Consideration of theconsistency check results
Ref: Decision 2/CMA.3, annex, chapters V-VI;
Decision 6/CMA.4, annex II.

70

Consistency check“Consistency check” is a process performed by the UNFCCC Secretariat through the Article 6 Database bychecking the consistency (accuracy and completeness) of information reported by a participating party forrecording in the Article 6 database with the requirements of the Article 6.2 guidance and across theparticipating parties in a cooperative approach.
Participating party submits annual information (2/CMA.3, annex,
paras. 20, 23) to the Article 6 database

Article 6 Databaseprovides pre-submission
consistency check(optional)

Article 6 Database automates the consistency check

Notify the participating
party(ies) of any
inconsistencies identified

Provide relevant
information to Article 6
TERT

Make non-confidential
information public on CARP

Article 6 TER

Any amendments shall be submitted by the participating party
to be recorded in Article 6 Database

Ref: Decision 2/CMA.3, annex, chapters VI.B;
Decision 6/CMA.4, annex I, chapter III.B.

71

Article 6 technical expert review
Article 6 technical expert review (A6TER) reviews theconsistency of information submitted in the Article 6.2
initial reports, updated initial reports, regular information,and considers the results of the consistency check.
What Article 6 TER checks:

Article 6 Technical Expert Review Procedures(Summary of key steps)*
The A6TERT

Secretariat

Communicate any
preliminary
questions

Provides results ofcompleteness check✓ The information is complete, transparency and consistent
with Article 6.2 guidance and relevant decisions

Provides requested
information andcomments✓ The information is consistent across the different reporting
requirements✓ The information is consistent across all Parties participatingin the same cooperative approach
Format: Centralized review or desk review
Timing and sequencing: Generally, following a calendar period(a three-month or a six-month calendar period) in which thereports are submitted. (Further details in Decision 6/CMA.4,
annex II, chapter IV)

The Party underreview

Prepares a draft
report including
recommendations

Organize ateleconference with
Party and TERTProvides commentson the draft
recommendations

TERT may request additional
information before/during
review week.

Finalizes the report

Makes the reportpublicly available on
CARP* For full procedures, please see Decision 6/CMA.4, annex II.

72

Results from Article 6 technical expert review
The Article 6 technical expert review will:• Specify recommended actions including recommendations on how to improve consistency with
the Article 6 requirements and address identified inconsistencies in quantitative information• May identify capacity-building needs and areas for improvement (in consultation with theparticipating party)

Ref: Decision 6/CMA.4, annex II.

73

A6IP Capacity Support for Reporting
A6IP CB framework for reporting presented at Joint 3rd Working Group (March 14th, 2024)
Reporting requirements
in Article 6 and theformats decided at COP27

Capacity building
support provided by
A6IP

Key timings

Initial Report Outline(6/CMA.4 Annex V.)

Illustrative texts,
guidance, examples,
lessons learned

IR to submit no later than authorizationof ITMOs or in conjunction with thenext BTR

Annual Information Draft AEF(6/CMA.4 Annex VII.)

Example cases,
Improvement of thedraft AEF

AEF to be finalized at COP 29
AI to submit by 15 Aprilon an annual basis

Regular Information Outline(6/CMA.4 Annex VI.)

Illustrative texts,
guidance, examples,
lessons learned

RI to submit no later than 31 Dec
as an annex to its BTR

74

Key consideration on reporting
Description

Key consideration

1

Review Article 6 reporting
elements❑ What are required to report under Article 6 and when to report? Familiarize
with reporting templates and outlines

2

Identify sources of reporting
information❑ Identifying where to collect information required for reporting – What
information is readily available from what sources and what information
would require additional policy consideration/decision-making

3

Set up national arrangement
and process for Article 6
reporting❑ How should the national arrangement and process for Article 6 reporting
look like?

4

Drafting process❑ How to draft the reports – example texts and guiding notes

5.1

Consistency check❑ How to ensure consistency of reported information

5.2

Participate in the review
process and consider A6TER
report for continuous
improvement❑ How to respond to inconsistency, if found❑ What is the A6TER review procedure (flow)❑ How should countries participate in the review of its IR (Role of party underreview) (6/CMA.4, annex II, VIII)

75

Preparation of 6.2 initial report (Sample flow)

Review
IR template

Identify sourceof information

Set up reporting
procedure• Familiarize with the
IR template
provided by the
Secretariat(Available on CARP
(interim solution))• Consider whether all
information to bereported is readily
available? andwhere/the sources• Identify/set up thenational procedure
to formulate andapprove IR• Are there any
information that would
require additional
consideration/
decision?

• Set the timeline,
ensuring alignment
with the timing ofsubmission

Drafting
process

Submission• Engage with relevant • NFP or responsible
agencies to collectagency submits IR
information and draft
to the UNFCCC
the report
secretariat for
publication on• Ensure consistency
CARP (interimwith partner country’s
solution)
reporting throughcoordination (where
relevant)

76

Corresponding
adjustments

77

Concepts of corresponding adjustments (CAs)WHY

To avoid double counting (Use towards NDC and OIMPs)

HOW

Article 6.2 guidance provides description on how to apply CAs, including applicable
CA methods for each NDC target type

WHEN

CAs are reported as part of the regular information (every 2 years)

WHERE

CAs are shown in the structured summary as part of the BTR

Key principles
Each participating Party shall apply corresponding adjustments in a manner that:• Ensures transparency, accuracy, completeness, comparability and consistency (TACCC);• Participation in cooperative approaches does not lead to a net increase in emissions acrossparticipating parties within and between NDC implementation periods;• Corresponding adjustments shall be representative and consistent with the participating Party’s
NDC implementation and achievement.

Ref: Decision 2/CMA.3, annex, para. 7

78

How to apply corresponding adjustments

CAs are applied to the emissions
and removals covered by the NDC,
resulting in an emissions balance.

300t
250t

①100tCO2eq
reductions/removals

200t

CAs are applied by:o Transferring party: adding thequantity of ITMOs authorized andfirst transferred, for the calendar
year in which the mitigation
outcomes occurred.
o Acquiring party: subtracting thequantity of ITMOs used, for thecalendar year in which the mitigation
outcomes are used.

Acquiring Party

Transferring Party

For ITMOs measured in tCO2eq:

GHG
emissions

300t
250t

Technology/financeassistance
200t②50tCO2eqtransferred as credits

GHG
emissions

ITMOs(50tCO2eq
reduction)

200t
Emissionsbalance

Source: Image from MOEJ, Japan③50t-CO2eq
transferred
reductions added
to emissions

200t

150t

Emissionsbalance③’ 50tCO2eq
transferred
reductions used
(50tCO2eq
reduction)

Ref: Decision 2/CMA.3, annex, para. 879

Corresponding adjustment methods
Multi-year NDC

Providing an indicative multi-year
emissions trajectory, trajectories orbudget that is consistent with NDC
implementation

Calculating the average annual amount of
ITMOs first transferred/used over the NDC
period (Cumulative ITMOs divided by the
number of elapsed years)

Annually apply CAs for the total

Apply indicative CAs equal to this average

CA amountamount of ITMOs first transferred/used amount for each year and apply CAs equal/ timing
for each year
to this average amount in the NDC year

Image

2021
ITMOs
FTed
/used
2021

2030

2030

Emissions[First Transferring Party]

CA for amount of ITMOs firsttransferred for each year

2021
TargetIndicative target
Source: Image from MOEJ, Japan

2030
Actual emissions

ITMOs used over the period

Emissions

Emissionsused for each year

[Using Party] CA for average amount of

2021
ITMOs
FTed
/used
2021

2030

2030

[First Transferring Party]

Emissions[Using Party] CA for amount of ITMOs

CA for average amount of ITMOs
first transferred over the period

2021
CA
Indicative CA

Calculating a multi-year emissions
trajectory, trajectories or budget for its
NDC implementation period that is
consistent with the NDC
Annually apply CAs for the total amount of
ITMOs first transferred/used each year andcumulatively at the end of the NDC
implementation period[Using Party] CA for amount of ITMOs
used for each year

Emissions

Methods

Single-year NDC

2021
ITMOs
FTed
/used
2021

2030

2030

[First Transferring Party]
Emissions

NDC

2030
ITMOs first transferred/used
Averaged ITMOs transferred/used

CA for amount of ITMOs firsttransferred for each year

2021

2030

Emissions after CA(Emissions balance)

Ref: Decision 2/CMA.3, annex, para. 7

80

Country’s selection of CA methods
NDC target type
CA methods

Country

Single-year NDC
Indicative multi-year
emissions trajectory
methodSwitzerland1

Averaging method

Ghana1
Japan2Thailand1
Vanuatu1

Multi-year NDC
Emissions trajectory
methodSwitzerland1

References:
1 confirmed in the submitted initial report
2 from official documents
Update as of March 28, 2024.

81

Reporting CAs in the structured summary
CAs are shown in the structured summary of the BTR using a common tabular format (CTF) provided under
the Enhanced Transparency Framework (ETF).

…

…

…

Ref: Decision 5/CMA.3, annex II, table82
4

Example of CA reporting in the structured summary
Example 1: Single-year NDC country applying an average method (ITMOs in tCO2eq)
NDC implementation period
Year 1

Year 2

Year 3

Annual emissions and removals
covered by NDC

X

Y

Z

Annual quantity of ITMOs first transferred

100

150

200

Annual quantity of ITMOs used

0

0

0

Net annual quantity of ITMOs

100

150

200

100
[100/1]125[(100+150)/2]

150[(100+150+200)/3]

Total quantitative corresponding
adjustments

100

125

150

An annual emissions balance

X+100

Y+125

Z+150

The cumulative amount of ITMOs, divided
by the number of elapsed years in the NDC
implementation period

Remarks: This table is simplified for the purpose of building understanding of key reporting information. For the complete structured
summary, please see Decision 5/CMA.3, annex II.

83

Example of CA reporting in the structured summary
Example 2: Single-year NDC country applying a multi-year trajectory method (ITMOs in tCO2eq)
NDC implementation period
Year 1

Year 2

Year 3

An indicative multi-year emissions
trajectory

To specify

To specify

To specify

Annual emissions and removals
covered by NDC

X

Y

Z

Annual quantity of ITMOs first transferred

100

150

200

Annual quantity of ITMOs used

0

0

0

Net annual quantity of ITMOs

100

150

200

Total quantitative corresponding
adjustments

100

150

200

An annual emissions balance

X+100

Y+150

Z+200

Remarks: This table is simplified for the purpose of building understanding of key reporting information. For the complete structured
summary, please see Decision 5/CMA.3, annex II.

84

Further elaboration on CAs
CMA 4 requests SBSTA to develop recommendations for consideration and adoption by CMA6 (November 2024)
on elaboration of further guidance relating to CAs.

…

…

Ref: Decision 6/CMA.4, para. 16 (b)(i) 85

Article 6 Library86

Publicly available Article 6 knowledge products and tools
Compilation of publications relating to Article 6 and relevant documents can be found on A6IP Article 6 Online Library (Access link).
Publication/
launch date

AccessOnline selfpaced course

December 2022

Access link

Excel-based
tool

April 2024

Access link

Guidebooks

Ongoing

Access link

TitlesDeveloped byGeneral description

FormatOperationalizing Article 6.2 of
the Paris Agreement: Achieving
ambitious climate action throughcooperative approaches

UNDP, UNFCCC,
SECO, andpartners

Online course on introduction to Article 6, inparticular Article 6.2, aimed for government officials,
policymakers, technical staff in charge of the design
and implementation of processes and procedures

Article 6 Readiness Toolkit

NDC Partnershipand Perspectives
Climate Research

SPAR6C Toolbox

GGGI andpartners

The toolkit is designed to support country to identify
country-specific Article 6 readiness needs andpriorities in order to better understand how they canbe addressed.
Guidebooks on Article 6 in 6 areas: (1) ambition andtransformational change, (2) host country strategy, (3)host country institutional framework, (4) domestic
CPIs, (5) activity development, and (6) financing andcontracting87Useful Article 6 Databases (1)TitlesManagedbyIntention to use Article 6
NDC Synthesis
UNFCCC
ReportSecretariat

Data compiled/Information provided

Data presentation

Updatefrequency

Form

AccessGraphsStatistics

Synthesized information from the latest available
NDCs (Note: includes share of Parties indicating
in NDCs the intention to use or possibility ofusing specific scopes of voluntary cooperation)○○

Annually

ReportAccess link

• Bilateral agreements between countries on
Article 6• Pilot projects• International cooperative approaches tracking
map and detailed landscape• Article 6 pilot projects worldwide
Summarized data and analysis on carbon pricing,including carbon crediting (Note: includes
relevant information, such as a figure on bilateral
Article 6.2 agreements and a map of nationaland subnational crediting mechanisms)○○

Regularly

WebpageAccess link

Map

Listing(Link to2023 report)

Article 6 cooperation and projects
Article 6 Pipeline

UNEP CCC

Visualizing Article 6
Implementation

IETA

State and Trends ofCarbon Pricing

World Bank○○

Regularly

WebpageAccess link○○

Annually

ReportAccess link○○

Real-time

Metadata
system/WebpageAccess link

(Link to2024 report)

Tracking

CAD Trust Data
Dashboard

CAD Trust(IETA)

Project and unit data from connected registries(includes Corresponding Adjustment Declarationand Status of units)

○

○

88

Useful Article 6 Databases (2)TitlesManagedby

Data compiled/Information provided

Article 6.2 cooperative approaches
Compensation
FOEN/Switz List of registered compensation projects under
projects abroad
erlandArticle 6.2 cooperation with Switzerland(Switzerland)

Data presentation
Map

GraphsStatistics

Updatefrequency

Form

Access○Regularly

WebpageAccess link

Listing

Joint Crediting
Mechanism (JCM)

MEITIJ/MOE Database of Joint Crediting Mechanism (JCM)
J/Japancooperation and projects○

Regularly

WebpageAccess link

Singapore’s Article
6 Cooperation

NCCS/MTI/
MSE/NEA○

Regularly

WebpageAccess link

Partnership under
the Paris
Agreement(Sweden)

SwedishEnergyAgency○Regularly

WebpageAccess link

Project register, Article 6 implementationagreements and other relevant information on
Singapore’s Article 6 cooperation
Information on bilateral agreements forcooperation under Article 6 of the Paris
Agreement

89

Useful Article 6 Databases (3)Titles

Article 6.4
DNA for Article 6.4
Mechanism
Transition of CDM
activities to Article
6.4 mechanism

Managedby

Data compiled/Information provided

UNFCCC
Secretariat
UNFCCC
Secretariat

Data presentation

Updatefrequency

Form

AccessStatistics

Listing

List of Designated National Authority (DNA) for
Article 6.4 Mechanism○○

Regularly

WebpageAccess link

List of CDM project activities and PoAs
requesting to transition○○

Completed

WebpageAccess link

Map

Graphs90

Relevant databases provided by IGES
Titles

IGES Databases
IGES NDC Database

Managedby

Data compiled/Information provided

Data presentation
Map

GraphsStatistics

Listing

Updatefrequency

Form

Access

IGES

Data on NDC submitted and analytic (includes
use of market mechanism)

○

○

○

Regularly

Excel
sheet

Access link

IGES CDM Project
Database

IGES

Data on CDM projects, with categorization anddata analysis

○

○

○

Regularly

Excel
sheet

Access link

IGES CDM
Monitoring andIssuance Database

IGES

Data on CDM projects’ monitoring and issuancestatus○○○Regularly

Excel
sheet

Access link

IGES Programme of
Activities Database

IGES

Data on CDM Programme of Activities, withcategorization and data analysis

○

○

○

Regularly

Excel
sheet

Access link

IGES JCM Database

IGES

Data on Joint Crediting Mechanism (JCM)
methodologies, registered projects and financed
projects○○○

Regularly

Excel
sheet

Access link

IGES List of Grid
Emission Factors

IGES

List of grid emission factors from CDM projects
and those published by host country
governments

○

○

○

Regularly

Excel
sheet

Access link91Any questions
Contact: a6_partnership@iges.or.jp
Website: https://a6partnership.org