Summary accounting ccxg gf march 2014
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Summary accounting ccxg gf march 2014






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Summary accounting ccxg gf march 2014 Summary accounting ccxg gf march 2014 Presentation Transcript

  • Climate Change Expert Group Helen Plume and Alvaro Umana Accounting for post-2020 mitigation contributions: facilitating clarity, transparency and understanding CCXG Global Forum 19 March 2014
  • 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 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 View slide
  • 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 View slide