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 www.oecd.org/env/cc/ccxg.htm Gregory Briner, OECD gregory.briner@oecd.org 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; pachd.com 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: sproutcontent.com  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”?

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