Bhutan has also consistently taken measures to implement the 1st NDC and elaborate on actions and prepare strategies in preparation for the 2nd NDC as reported in section 2 "Progress on implementing climate action since the INDC and ratification of the Paris Agreement presented in the main text. Bhutan's commitment to remain carbon neutral is effectively an economy wide target where total national GHG emissions will be kept below forest sink capacity. Bhutan's 2nd NDC elaborates the mitigation action in key sectors in the Bhutan's Second Nationally Determined Contribution