Résumé : Reporting and review arrangements are often portrayed as vital for keeping countries informed about each other’s climate intentions and actions. They are set in order to enhance accountability and mutual trust, ultimately securing more ambitious climate actions.This Briefing Paper provides an updated analysis of state engagement with the recent reporting requirements under the United Nations Framework Convention on Climate Change (UNFCCC). The analysis shows that the performance of countries continues to vary greatly. The full data of the research is available to be requested from the authors.Understanding current trends of engagement with reporting is crucial for informing the effective implementation of the Paris Agreement. Indeed, the Agreement calls for an “Enhanced Transparency Framework” to be implemented by 2024. This represents a major ramping up of transparency obligations, especially for developing countries.Significant challenges lie ahead in the implementation of ever more stringent transparency requirements. Political reluctance to report on national climate actions (or lack thereof) to multilateral institutions such as the UNFCCC is a likely obstacle to the functioning of the new transparency framework. Technical obstacles may also limit the disclosure of information.