Article 6.2 of the Paris Agreement allows its parties to use “internationally transferred mitigation outcomes” to achieve their mitigation targets. Article 6.2 also states that where engaging in these transfers, parties shall “promote sustainable development and ensure environmental integrity and transparency, including in governance, and shall apply robust accounting to ensure, inter alia, the avoidance of double counting.” However, the Paris Agreement does not specify how to ensure these requirements are met when parties engage in international transfers of mitigation outcomes, and states have different views on this issue in the ongoing negotiations on the implementation of the Paris Agreement. This paper discusses the different oversight options that are currently contemplated to ensure that parties act consistently with article 6.2 requirements and assesses their legal and political implications.
