Article 6.2 Corresponding Adjustments Reporting Tool

Gold Standard and Verra have developed a consolidated dataset and calculation tool to assist host countries with Article 6.2 reporting in their 2026 Biennial Transparency Reports.

Participating countries in Article 6.2 of the Paris Agreement must apply corresponding adjustments for authorized carbon credits to prevent double counting. Under Article 6 and Article 13 rules, corresponding adjustments are reported within the “structured summary,” which is typically submitted as an Excel spreadsheet alongside a country’s Biennial Transparency Report (BTR).

With the next BTR submission deadline approaching at the end of December 2026, this tool provides a comprehensive record of corresponding adjustments for all credits authorized under either or both standard bodies that are due to be reported in BTR 2026.

The tool features a user-friendly approach. After users enter a country’s Nationally Determined Contribution (NDC) target type, selected accounting approach, and terms of the authorization, the required structured summary table will be automatically populated based on the provided criteria.

The tool explains the calculation methodology for each row and clearly identifies any assumptions made by Gold Standard and Verra.

While Gold Standard and Verra have thoroughly reviewed the accuracy of the data and calculation formulas, users who identify potential discrepancies or omissions are encouraged to contact David Hynes or Liz Guinessey.