The 2030 Agenda calls for a “robust, voluntary, effective, participatory, transparent and integrated follow-up and review framework” to monitor progress against the SDGs (United Nations, 2015). A global SDG indicator framework was adopted by the General Assembly on 6 July 2017 as per the Resolution adopted by the General Assembly on Work of the Statistical Commission pertaining to the 2030 Agenda for Sustainable Development (A/RES/71/313).

International Institute for Sustainable Development (IISD) and the German Agency for International Cooperation (GIZ) (on behalf of the German Ministry for Economic Cooperation and Development) have undertaken a rapid review of INDCs to highlight the countries that are using these tools as part of their INDCs, catalogue the different tools that countries are referencing in their INDCs, identify the frequency of their use and identify trends in how countries are planning to use fiscal instruments to support achievement of INDCs.