The document summarizes key discussions from a breakout group at an OECD conference on climate change accounting guidance. It notes that national greenhouse gas inventories are important for accounting, but accounting considers more than just inventories. Countries can choose their own projection methodologies but must clearly explain their assumptions. More discussion is needed around consistency requirements and explaining any necessary changes to projections or inventories over time. Learning from existing programs like REDD+ baseline reviews could help provide guidance.

1. Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Breakout Group 2:
Guidance for accounting: emission intensity
goals, and goals relative to BAU emission
levels under Article 4
OECD Conference Centre, Paris
13 September 2016
Wifi network: “OECD hotspot” (no password)

2. 2 Climate Change Expert Group
Key takeaways
 Regardless of NDC type, the national greenhouse gas
inventory is a key component of accounting, though
accounting is broader than the inventory
 Countries will choose their own projection methodologies but
need to clearly explain the assumptions
 More discussion is needed on consistency: what needs to be
fixed and what can change; if changes are made (for
example to projections or inventory recalculations) this
implies reporting and explaining the changes
 Don’t want to discourage continuous improvement but
want/need to understand changes and impacts of these
changes (applies domestically and internationally)
 Could build on existing experience such as process for
reviewing baselines for REDD+