While the enhanced transparency framework is universal and the global inventory is carried out every five years, the framework must provide “integrated flexibility” to distinguish the capabilities of developed and developing countries. In this context, the Paris Agreement contains provisions to improve the capacity-building framework.  The agreement recognizes the different circumstances of some countries and notes, in particular, that the technical review of experts for each country takes into account the specific capacity of that country to report.  The agreement also develops a capacity-building initiative for transparency to help developing countries put in place the necessary institutions and procedures to comply with the transparency framework.  The agreement commits all countries to reduce their emissions and cooperate to adapt to the effects of climate change and calls on countries to strengthen their commitments over time. The agreement provides developed countries with a means to assist developing countries in their mitigation and adaptation efforts, while establishing a framework for monitoring and reporting transparently on developing countries` climate goals. To combat climate change and its negative effects, 197 countries adopted the Paris Agreement at COP21 on 12 December 2015 in Paris. The agreement, which came into force less than a year later, aims to significantly reduce global greenhouse gas emissions and limit global temperature rise to 2 degrees Celsius this century, while continuing to limit the rise to 1.5 degrees. The Paris Agreement is the world`s first comprehensive climate agreement.  International climate negotiations are organized by the Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC).
Adopted in 1992 at the Earth Summit on stabilizing greenhouse gas concentrations in the atmosphere, the UNFCCC came into force in 1994, while the 1992 Rio Declaration set out the basic principles of intergovernmental environmental negotiations (preventive approach, polluter-pay principle, common but differentiated responsibilities). Finally, in 2019, the first One Planet event was held in Paris, on the occasion of the repopulation of the Green Climate Fund, in order to seek synergies, to develop innovative climate finance to help communities and countries on the front lines of climate change.