Reporting under the UNFCCC and the Paris Agreement is a critical obligation for all Parties, but it can be particularly challenging for Least Developed Countries (LDCs) with limited resources and capacity. This guide is designed for LDC government officials preparing national reports and communications, as well as for negotiators and diplomats engaged in shaping the Paris Agreement’s reporting and review system. By clearly outlining existing reporting requirements and review processes, the guide helps strengthen understanding and capacity for effective participation in ongoing negotiations. While written with LDCs in mind, it also provides valuable insights for officials and negotiators from other developing countries.