The Paris Agreement establishes an “enhanced transparency framework for action and support, with built-in flexibility which takes into account Parties’ different capacities” (Article 13, para. 1). The purpose of the framework for transparency of mitigation action is to “provide a clear understanding” of action, to “track progress towards achieving Parties’ individual NDCs” and to “inform the global stocktake” (Article 13, para. 5). This new framework is to build on the current measurement, reporting and verification (MRV) system but will eventually supersede the MRV system established under the Cancun Agreements and subsequent decisions (Decision 1/CP.21 para. 99).