The issue of accounting for emission reductions transferred under Article 6.4 remains a major problem. The soundness of the accounting rules is essential so that emissions reductions cannot be counted more than once (double counting) and that the environmental integrity of the Paris Agreement is preserved. Another sensitive point is how to deal with quotas produced under the Kyoto Protocol and whether countries can use them under the Paris Agreement. There was no agreement on the introduction of royalties to support adaptation measures, as was the case under the Clean Development Mechanism (CDM). In the face of these and other disputes, the parties postponed the Article 6 decision until the Glasgow climate change conference. The Paris Agreement offers contracting parties the opportunity to cooperate in the implementation of their national contributions (NDC). Cooperation mechanisms to support this process should not only facilitate the achievement of existing reduction targets, but also strengthen ambitions in future efforts and promote sustainable development. The cooperation mechanisms set out in Article 6 of the Paris Agreement provide the legal framework for the use of market-based mechanisms to mitigate climate change. Another unique aspect of the mechanism is its objective of mobilizing the private sector through appropriate incentives to contribute to climate change mitigation. The Paris Agreement will thus offer sub-national actors the opportunity to directly use the mechanism defined in Article 6.4. A second option is to use the newly created mechanism to help reduce greenhouse gas emissions and support sustainable development (Article 6.4). Unlike direct bilateral cooperation, this mechanism is overseen by an organization designated by the Conference of the Parties.
In addition, the Conference of the Parties will decide on the rules, procedures and procedures to be followed in the implementation of Article 6.4 activities. The objective is to ensure that standard procedures are applied when designing and implementing emission reduction measures and in verifying results. As with the bilateral approaches to cooperation under Article 6.2, the emission reductions achieved by this mechanism can be transferred from the country in which they were reached to another country and attributed to its CNN.