Applying corresponding adjustments: Methods and key implications

This CMM-WG discussion paper supports a shared understanding among working group members of how corresponding adjustments are applied under Article 6 of the Paris Agreement. It summarises the Paris rulebook provisions for the multi-year and averaging methods, reviews the relevant literature and examines early experience from the first ITMO authorisations and transfers, initial reports, Article 6 technical expert reviews and Biennial Transparency Reports, including the implications for NDC accounting by host and acquiring Parties. The paper also captures input from a CMM-WG workshop held in September 2026.