Planning and Designing Green buildings-.issues, options and strategies
OECD Expert Group Discusses Accounting for Post-2020 Climate Change Mitigation Contributions
1. Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Helen Plume and Alvaro Umana
Accounting for post-2020
mitigation contributions:
facilitating clarity, transparency
and understanding
CCXG Global Forum
19 March 2014
2. 2 Climate Change Expert Group
Key emerging themes (1 of 3): general
Diverse nationally determined mitigation contributions will lead
to complexity for accounting, and increase uncertainty ex ante
about expected outcomes
Different views on the value of contributions framed in non-
GHG terms (should these be translated to GHGs?)
BAU referenced contributions complicate accounting
REDD+ framework of reference levels could converge with
post-2020 land-use accounting
Non-GHG contributions may not be a huge problem, if
expectation is that major emitters will have GHG contributions
3. 3 Climate Change Expert Group
Opt-in to mitigation transfers
General view that if countries wish to participate in markets,
could opt in to a set of rules
Eligibility criteria as well as opt-in to rules set?
Preventing double claiming seen as important, both in ex ante
estimates, and in ex post accounting
Not the topic here, but unit quality also a key issue
Allow for evolution of accounting application as capacity
develops
Lack of clarity about non-market transfers
Bounded flexibility, i.e. a more “finite” range of contributions
would help
4. 4 Climate Change Expert Group
Timing and sequencing decisions
Development of accounting rules will happen both prior to, as
part of, with detail to follow after 2015 agreement
Possible timing: some structure ahead of contributions;
contributions will inform development of accounting; in a
stepwise structured approach
Need to capture “essential details”
Priority for Lima is defining information for NDCs as this is
existing mandate. How do we open the parallel discussion on
accounting?
Difficult to discuss in abstract – will be easier once we see what
contributions are on the table