Least Developed Countries (LDCs) – 46 countries highly vulnerable to economic and environmental shocks — contribute little to global emissions. In 2019 they were responsible for just over 1% of emissions from fossil fuel and industrial processes. This paper addresses some of the challenges LDCs face in preparing and implementing LTSs, including limited data availability to support economic and socio-economic modelling, human and financial resource constraints and limited institutional capacities. It considers key building blocks of an LTS and identifies the key sectors to be addressed through an LTS, which for most LDCs include the energy sector, the agricultural sector and the land sector. It then highlights some of the important co-benefits that can be derived from LDC preparation and implementation, and outlines some of the resources and support available for preparation and implementation of LTS.