Article 6 issues are on the table to be resolved at COP26. Article 6 governs international carbon markets that allow countries to finance projects abroad — generally in developing countries — in exchange for credit toward their own country climate goals. International carbon markets then in turn allow companies within those countries to finance projects abroad in exchange for credit toward the company's net zero goals. Carbon markets thus offer companies a chance to make emissions reductions more cheaply and with greater flexibility.
But there is disagreement on the international level on issues of accounting and transparency to ensure these markets produce results and don’t undermine the integrity of the Paris Agreement. With hard work and luck, these issues will move toward resolution at COP26.