The 2009 Copenhagen Accord, which was not legally binding, supported by only 114 out of 194 parties (UNFCCC, 2010), a precursor in many respects to the Paris Agreement (Bodansky, 2016) – signalled a shift away from the dichotomy between Annex I and non-Annex I by stating that LdCs and SIDS have more flexibility in the implementation of mitigation measures than other non-Annex I countries. UNFCCC), 2010: para. 5). It also gives priority to financing adjustment for the “most vulnerable developing countries”, with particular reference to the least developed countries, SIDS and Africa (UNFCCC, 2010: para. 8). Finally, “incentives” should be put in place for “low-emission” developing countries (without defining them) to pursue their low-carbon development (UNFCCC, 2010: para. 7). Adaptation issues required increased attention during the formation of the Paris Agreement. Long-term collective adjustment targets are included in the agreement and countries are accountable for their adaptation measures, making adaptation a parallel element of the agreement with reduction.
 Adjustment targets focus on improving adaptive capacity, increasing resilience and limiting vulnerability.  For certain subgroups of countries, the Paris Agreement reiterates the Agreement`s reference to the economies most affected by the effects of mitigation measures (Article 4.15), but omits the Copenhagen Accord reference to Africa. However, the agreement contains several references to DDD (six times) and SIDS (five times), most often in terms of limited capacity and high vulnerability. References to “other” Parties (non-developed countries) that are invited to provide financial assistance on a voluntary basis (Article 9(2)) and to provide information on the assistance provided (Article 9(5), 9(7), 13(9)). The Paris Agreement did not end this dichotomy. No new method of allocating emissions between countries has been put in place, for example. B convergence towards equal per capita emissions or the distinction between survival and luxury emissions (see Cartha et al. 2018); IPCC, 2013). Nevertheless, the Paris Agreement starts from the 1992 dichotomy in at least three respects. Mbeva K, Pauw WP (2016) Self-differentiation of countries` responsibilities: addressing climate change through Intended Nationally Determined Contributions, Discussion Paper 4/2016.  The Paris Agreement is an agreement within the UNFCCC on climate change that addresses the reduction, adaptation and financing of greenhouse gas emissions from 2020 on.
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