The paper suggests that: (i) a similar structure is developed for biennial reports from both developed and developing countries; this would ensure consistency of information presented within different countries’ reports, and would also facilitate international assessment and review (IAR) and international consultations and analysis (ICA); (ii) three main sections are included for biennial reports from all Parties: GHG inventory information; progress on mitigation and mitigation actions; and financial, technology and capacity building support; in addition, a section on emissions projections would be mandatory for developed countries and optional for developing countries; (iii) biennial reports focus on key information where possible, with fuller descriptions and background information reported either in annexes (in the case of national inventory reports from developing countries) or less frequently via other reporting mechanisms under the UNFCCC (such as national communications).

This paper also proposes that flexibility be maintained in the reporting guidelines for biennial reports. This could be achieved through the use of “reporting levels” which reflect the different national circumstances and levels of reporting experience between Parties (particularly within the group of developing country Parties). Parties could choose the most appropriate level for each section of their report according to their goal type or reporting capacity, and “move up” levels as and when they can (as is currently the case for GHG inventory calculations). A limited number of levels are suggested for developed countries, as in many cases reporting to the highest level is already mandatory for these countries. For developing countries there could be greater flexibility and a higher number of reporting levels, reflecting the broad range of national circumstances and reporting capacities within this group. The introduction of reporting levels into guidelines would allow countries to provide information at a level that is consistent with their current capabilities, and to improve their reporting over time.