This document gives guidelines by means of a framework and principles for establishing approaches and processes to: — identify, assess and revise methodologies; — develop methodologies; — manage methodologies. This document is applicable to climate actions to address climate change, including adaptation to its impacts and greenhouse gas (GHG) mitigation in support of sustainability. Such actions can be used by or for projects, organizations, jurisdictions, economic sectors, technologies and products, policies, programmes and non-government activities. This document does not create guidance for a specific methodology.