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Accounting rules and procedures should be developed in relation to (a) inventory methodology and metrics, (b) land sector accounting, (c) assessing progress, including the use of transferable emissions units. Inventory methodology and metrics Choice of national inventory methodology: If all Parties use the IPCC 2006 Guidelines for National Greenhouse Gas Inventories (or any future inventory guidelines) comparability will be greater than if Parties use different sets of guidelines. Given that not all non-Annex I Parties have been using the 2006 Guidelines, this may require capacity building accordingly. Global warming potential (GWP) values: Comparability among Parties would be enhanced if Parties used the most recent GWP values (currently provided by the IPCC Fifth Assessment Report (AR5) based on a 100year time horizon). If this is not possible, GWP values provided by the IPCC Fourth Assessment Report (AR4) based on a 100-year time horizon should be applied. Land sector accounting Treatment of emissions and removals from the land sector: A common approach for treating emissions and removals from the land sector can maximize comparability. The inclusion of the land sector in the goal boundary (as opposed to treated as a separate sectoral goal, treated as an offset, or omitted altogether) can maximize mitigation opportunities by ensuring that land sector emissions and removals are included in broader mitigation strategies and can minimize the potential for leakage of emissions from other sectors to the land sector. Land-based versus activity-based accounting approach: The treatment of the land sector in a similar way (e.g. all activity-based or land-based) can maximize comparability. Failing agreement on a uniform accounting approach, principles would be needed to ensure comparability of effort across both approaches (e.g. with regard to coverage of land use activities or categories so there is increased convergence between the approaches). Coverage of land-use activities, categories, carbon pools, and/or GHG fluxes: The inclusion of all significant land-use sub-categories (under a land-based approach) or suites of activities (in an activity-based approach) in accounting can maximize emissions reduction. Land-based versus activity-based accounting approach: For those Parties that include the land sector in their contributions or treat the land sector as a sectoral goal, the alignment of the accounting with the chosen goal type (e.g., net-net accounting method for base year emissions goal The set of national mitigation commitments for the post-2020 period will determine whether the world is on track toward a low-carbon economy. Our hope is that this report identifies a set of options for accounting for national commitments that can result in accountability and measurable emissions reductions, and that the next set of commitments delivers the emissions reductions needed to meet the goals of the Convention. Recent accounting-related UNFCCC negotiations Despite the multiple negotiating settings that have recently emer...

Since the early 1990s, countries have been working together under the United Nations to develop a framework for international action on climate change. This cooperation has led to rules, principles, institutions, and procedures to guide and support global action. Most notably, countries have adopted the UNFCCC and have focused on its implementation, including through two operational agreements: the Kyoto Protocol and the Paris Agreement. Since Parties to the UNFCCC adopted the Paris Agreement in 2015, they have focused significant attention to finalizing and negotiating the rules, procedures, modalities, and operational guidance that govern implementation of the agreement. Parties are turning their attention to the action and support that will be needed to fully implement the Paris Agreement’s obligations and its Rulebook. The objective of the paper is to provide recommendations for strengthening the architecture and implementation of the Paris Agreement. The paper does so by drawing on experiences under the UNFCCC and the Kyoto Protocol, including the existing transparency framework, Talanoa Dialogue, and the Kyoto Protocol’s compliance committee, and by considering the unique impact that science and the work of the IPCC, equity, and leadership have each had on implementation efforts.

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