This document summarizes key discussions from breakout groups at a Climate Change Expert Group meeting on accounting for baseline targets. Group A discussed the need to categorize and define different types of baseline updates and their implications. Group B discussed lessons learned from other systems with baselines and the link between accounting guidance and review mechanisms under the Paris Agreement. Both groups noted options for the level of guidance details to be determined by COP24.

1. Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Accounting for baseline targets:
Key takeaways
Co-facilitators:
Santhosh Manivannan and Kelly Levin
CCXG GFE
7 March 2018

2. 2 Climate Change Expert Group
Breakout group A: Updating
baselines
 Need categorization and terminology on types of updates
and consideration of:
o Whether each category can change
o The timing of any change (and related to timeframe of
NDCs)
o Implications on methodological consistency
o Implications on reporting
 Implications of updates on progression and whether
updates constitute a new NDC
 Learning from country experiences (updates of baselines
and moving towards different target types)

3. 3 Climate Change Expert Group
Breakout group B: Lessons learned
and options for guidance
 Lessons from other existing systems with baselines, e.g.
forest reference emissions levels, CDM
 Link between accounting guidance and review
mechanism
o Clarity needed on the purpose of review in the context
of NDCs
 Outcomes for COP24: Range of options from elaborating
full details for guidance by COP24 or leaving some
specifics for later