The Paris Agreement’s enhanced transparency framework for action and support (ETF) is to have“built-in flexibility” for “those developing country Parties that need it in the light of their capacities”. This event will present recent analysis on options for operationalising flexibility under the Paris Agreement’s ETF, which identified possible reporting options for reporting specific elements under the ETF for countries, for different levels of capacity and ability to report on that particular element. Specifically, the panel will discuss options for modalities, procedures and guidelines that build on and enhance the current reporting framework, while allowing for flexible reporting on GHG inventories, and information necessary to track progress to mitigation targets, as well as on reporting progress in implementation of adaptation and support received and needed.