Parties to the Paris Agreement are under pressure to meet the December 2018 deadline to operationalise the climate accord. Building on prior analysis and the firsthand experience of negotiators and other key stakeholders, this working paper by the Project for Advancing Climate Transparency provides both an overarching vision and practical suggestions for the foundational elements of the Paris Agreement’s implementing guidelines. This unique analysis should help negotiators overcome the remaining negotiating hurdles in order to achieve clear, robust and cohesive implementing guidelines.