This document summarizes discussions from a breakout group at an OECD conference on accounting for nationally determined contributions (NDCs) under the Paris Agreement. It addresses two key questions: 1) What does accounting for NDCs entail given the diverse types of NDCs, and when could it be undertaken? Accounting could help provide assurances and involve tracking progress at submission, regularly during implementation, and after completion. Challenges include aggregating efforts and accounting for cooperative approaches. 2) What is the link between accounting under Article 4 and transparency under Article 13? Accounting is broader than transparency and also aims to ensure environmental integrity and avoid double counting. Guidance on accounting needs clarification, and capacity building will be needed to

1. Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Breakout Group 1:
Accounting for NDCs under the Paris Agreement:
what is it for, when will it be undertaken?
OECD Conference Centre, Paris
13 September 2016
Wifi network: “OECD hotspot” (no password)

2. 2 Climate Change Expert Group
1. What does it mean to “account for NDCs” under the Paris
Agreement, given the diverse range of NDC types? At what
point(s) during the NDC cycle could it be undertaken?
 A simple definition of accounting (such as “a satisfactory
record of something one is responsible for”) could help
provide assurances about the purpose of accounting (i.e.
break down the barriers)
 The framing of an NDC determines what needs to be
included in the accounting of that NDC, and the diversity of
NDCs may present challenges in areas such as aggregating
efforts and accounting for use of Article 6 approaches
 Three components/steps for accounting: (i) information
provided with the NDC; (ii) information provided regularly
throughout the period to track progress towards the NDC;
(iii) information reported at the end of the period

3. 3 Climate Change Expert Group
2. What are the links between accounting under Article 4 and
the enhanced transparency framework under Article 13?
 There are links between Article 4 and several other articles
of the Paris Agreement, not just Article 13
 Accounting includes, but is not limited to, promoting
transparency – in addition to transparency, accounting has
other purposes such as ensuring environmental integrity
and avoiding double counting
 Clarity needed on where the topic of guidance on
accounting will be negotiated
 Enhanced capacity building (via other articles) will be
needed to achieve effective accounting under Article 4