UNFCCC Definition:

Transparency means that the assumptions and methodologies used for an inventory should be clearly explained to facilitate replication and assessment of the inventory by users of the reported information.
The transparency of inventories is fundamental to the success of the process for the communication and consideration of information.

Example: Party X has not provided references for the carbon content factors it has used to calculate CO₂ emissions from fossil fuel combustion.

General factors are discussed in the Party’s National Inventory Report (NIR) for oil, coal, and natural gas, but factors for specific fuel types (e.g., naphtha, subbituminous coal) are not provided. Party X’s inventory submission lacks adequate transparency on this topic.