Kushko (ukraine) ccxg gf march2014


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Kushko (ukraine) ccxg gf march2014

  1. 1. Accounting for post-2020 contributions: facilitating clarity, transparency and understanding… ACCOUNTING MATTERS! Natalie Kushko Paris, March 2014 www.seia.gov.ua
  2. 2. Accounting Matters… •Chicken and egg concept of accounting and contributions… •Agreed accounting rules or accounting elements as a minimum would facilitate transparent communication of clear comparable contributions: Type of contributions Scope of contributions Term/validity of contributions Supporting information for contributions •GHG vs non-GHG accounting rules should be clarified
  3. 3. KP Accounting vs New Agreement Accounting •Complexity of predefined GHG-only accounting rules under Kyoto Protocol •Competence of UNFCCC secretariat, Parties and international experts on KP accounting rules •Resources of Parties and UNFCCC Secretariat already allocated to KP accounting •Time required to build new accounting infrastructure on both international and national levels
  4. 4. UNFCCC and Kyoto Protocol lessons learned •Mandatory nature of accounting for all of the Parties with contributions •Capacity Building and Trainings required for most of the Parties •Established and up-and-running accounting system, with appropriate software, way ahead of 2020 •Continuity of the each Party actions, contributions and commitments
  5. 5. Types of Contributions/Actions •Legislative: Mitigation and Adaptation – legal enforcement of wide-range mitigation and adaptation actions on national level. This could potentially be translated into GHG outcomes ex-post by the Party •Outcome-based: GHG and non-GHG – the Party defines its’ contributions in GHG units or in non-GHG actions such as energy intensity targets, renewable energy targets, etc. •Regulatory/Market: Tradable on non-tradable – the Party establish a regulatory framework on national level such as Cap- and-Trade GHG market, green tariffs, subsidies and fees. •National and sub-national •Mixed and cross-linked – when national grids are inter-linked with another country or it’s a regional grid 5
  6. 6. GHG vs Non-GHG Contributions Accounting • GHG contributions accounting is well known and understood worldwide • Non-GHG or regulatory and legislative contributions would differ significantly and require an extra effort to make them comparable and reportable • Do we need to transfer non-GHG into the GHG and if yes, who is going to do it and using what type of data ex-post or ex-ante? • Separate common accounting framework for non-GHG would be needed • Common accounting rules for non-GHG would be challenging taking into account various national circumstances
  7. 7. “Nationally Determined” or Baseline Setting • Each Party should be provided with full flexibility to decided on the base year, baseline or any other basis for their economy wide or sector specific contributions • Clear and transparent explanations should accompany such contributions to facilitate the understanding for the outside world • National contributions should allow the Party to continue and built on the economic and social growth while ideally decoupling the GDP growth and GHG emission intensity.
  8. 8. Continuity of Contributions and Actions • It is important to recognize all the mitigation actions undertaken by the Parties and ensure the continuity of actions by the Parties throughout the time and agreements under UNFCCC • As the actions and contributions by the Parties are aimed to benefit the atmosphere and accounting is purely the mean to report and track those actions – continuity of actions and contributions must be ensured and at the same time the continuity of accounting too • Previous mitigation actions could be reflected in the baseline or base year periods
  9. 9. Thank You State Environmental Investment Agency of Ukraine (SEIA) Natalie Kushko www.seia.gov.ua