it took negotiators three more years to agree on the socalled paris rulebook at the th conference of the parties to the unfccc cop in katowice poland in december the rulebook contains guidelines that define how climate action is implemented including the need for transparency and reporting on progress on the implementation of the ndcs the rulebook also includes provisions for developed countries to report on the climate finance they provide countries are required to submit their first reports and national emission inventories by at the latest and biennially thereafter