Briner (oecd)part 3 accounting ccxg gf march2014


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Briner (oecd)part 3 accounting ccxg gf march2014

  1. 1. Climate Change Expert Group Gregory Briner, OECD Based on the draft discussion paper by C. Hood, G. Briner and M. Rocha GHG or not GHG (Part 3) Accounting for diverse mitigation contributions in the post-2020 climate framework CCXG Global Forum 19 March 2014
  2. 2. 2 Climate Change Expert Group Part 3 (14:30-16:30)  Timing of decisions  Communication of contributions  Decisions on accounting rules and “bounded flexibility”  Form of decisions: UNFCCC agreement versus “best practice guidelines”
  3. 3. 3 Climate Change Expert Group Which comes first? Sources: Iain Overton; Contributions Rules
  4. 4. 4 Climate Change Expert Group 2014 2015 2016 National contributions communicated OPTION 1 Rules with contributions Informal and formal discussions clarifying options for mitigation contributions and accounting COP20 DECISION: • Information on key accounting assumptions must be provided with contributions Analysis of contributions highlights differences in accounting that create unmanageable uncertainty COP21 DECISIONS: • Agree accounting framework to resolve identified problems • Parties revise contributions for agreed accounting Informal and formal discussions clarifying options for mitigation contributions and accounting COP20 DECISION: • Agree a few key accounting elements (in- principle, for communicating contributions) Contributions are clearer and more understandable as they are on a more common basis COP21 DECISIONS: • Confirm in-principle decisions OR revise them • Parties revise contributions if changes to accounting OPTION 2 Rules before contributions Timing of decisions
  5. 5. 5 Climate Change Expert Group  Agreed rules or best-practice guidance… … for guidance on information provision? … for framing of contributions (e.g. “bounded flexibility”)? … for accounting (e.g. LULUCF)? Form of decisions Source:  If best-practice guidance, what could be developed outside UNFCCC?
  6. 6. 6 Climate Change Expert Group Questions for discussion  Should accounting rules be developed before, at the same time, or after communication of nationally determined mitigation contributions?  What bodies (inside or outside UNFCCC) should undertake the development of accounting rules and/or guidance on information provision and “bounded flexibility”?