In climate governance, transparency is widely assumed to help improve climate actions. Such effect is now posited, as well, for the Enhanced Transparency Framework of the recently concluded Paris Agreement. The eventual effectiveness of the ETF will depend on lessons learnt from implementation of current transparency system known as the Measuring, Reporting and Verification (MRV). This highlights the need to understand whether and how the MRV systems facilitate climate action. This project aims to analyse transparency’s effects on enhancing mitigation performance in developing countries’ climate action. Using the conceptual approach of reflexive capacity, this project examines whether and how the MRV systems facilitate government actors’ capacities to recognize information demands and provision, reflect upon the governance contexts and structures within which they operate, and respond by improving mitigation-related policies and strategies.