Flow of tracking ITMOs & performing, reporting, recording and review of corresponding adjustments

AUTHOR(S): ANDREI MARCU & SUPANUT CHOTEVITAYATARAKORN, TGO

One of the backbones of the Article 6.2 guidance, is “the flow” of tracking internationally transferred mitigation outcomes (ITMOs), namely performing corresponding adjustments, followed by reporting on corresponding adjustments and the recording and review of the adjustments.

This reflection paper aims to explore these differences in understanding and interpretation of the flow of tracking of ITMOs and performing, reporting, recording, and review of corresponding adjustments, and tries to capture what they imply by these different views, when looking from the perspective of practical implications. The paper is not intended to advocate any particular position.