The Paris Agreement states that all countries should strive to formulate and communicate long-term low greenhouse gas emission development strategies (LT-LEDS) and the Paris Agreement’s accompanying decision invites countries to communicate a LT-LEDS by 2020. LT-LEDS are a fundamental tool available to countries to envision low-emission development in alignment with broader sustainability, socio-economic and climate change adaptation goals. This document aims to support countries’ efforts in the development of LT-LEDS, as it provides points of reflection for the establishment of an effective process for developing LT-LEDS. The document discusses potential elements to be included in a LT-LEDS; identifies and explores potential linkages between Nationally Determined Contributions (NDCs) and LT-LEDS; examines governance options for setting up a LT-LEDS process and analyses countries’ experience to date in developing LT-LEDS. The paper also provides a set of guiding questions useful for the development of LT-LEDS.