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Developing countries

Bank) and following specific guidance from the COP. The same issues are reported, but there is no obligation to make formal commitments to the policies and programmes described, although a number of countries have made commitments, notably on energy, and many have emphasized greenhouse gas inventories and mitigation plans (Box 3.10). Small island developing states (SIDS) have focused particularly on vulnerability and adaptation. Least developed country Parties may make their initial communication at their discretion.