The Paris Agreement provides the foundation for the most robust climate change transparency system to date. The framework delivered by the Agreement sets out a clear objective for all Parties to work towards, offering the flexibility needed for application by countries with limited capacity. Specifically, Article 13 established an ‘enhanced transparency framework’ (ETF) for action and support, covering mitigation activity, adaptation action, climate finance and other areas of support. While its function and structure are established, the detail of how to implement and further develop the ETF will be agreed at COP24 through a common set of modalities, procedures and guidelines. As thoughts turn to what can be agreed in Katowice in December, this briefing identifies some of the existing challenges for LDCs and outlines some priority areas regarding the operationalisation of the ETF.