This report is the background document providing the basis for the Cooling Emissions and Policy Synthesis Report by the United Nations Environment Programme (UNEP) and the International Energy Agency (IEA) that is being published simultaneously.

Part of the Paris Agreement is the implementation of a transparency framework to be implemented bottom-up based on the national GHG emission inventories of all Parties reported to the UNFCCC. In addition, 5-yearly global stocktakes are planned from 2023 onwards to monitor emission trends and the efforts of the individual Parties.