therefore the ghg inventory data needed to demonstrate whether emission reduction targets for were met is not likely to be available before the enhanced transparency framework outlined in the paris agreement has some elements that are common such as the requirement to submit upfront information on ndcs and some elements that are flexible for different groups of parties eg reporting on support provided by developed countries timing of reports for ldcs and sids the enhanced transparency framework places an emphasis on providing flexibility to those developing country parties that need it in the light of their capacities the enhanced transparency framework also contains some elements that will be nationally determined in line with the form of individual ndcs eg accounting for and tracking progress made in achieving ndcs