CCXG Global Forum September 2017, BGD Accounting within the NDC cycle by Christina Hood

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The document discusses when accounting guidance could be useful in the NDC (Nationally Determined Contribution) cycle. It suggests accounting guidance may help when countries communicate their NDC, when they track progress during implementation in biennial reports, and after the target period to measure actual achievement against the target. It also presents a diagram showing how accounting guidance could be applied at different stages of the first NDC cycle, including communication of NDCs, implementation, reporting, and accounting for the first NDC. The document raises questions about when in the cycle accounting guidance should be applied and what implications delayed inventory reporting timeframes have for accounting.

Presentations & Public Speaking

Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Accounting within the NDC cycle
(Breakout Group D)
Christina Hood (IEA) and Carly Soo (OECD)
CCXG Global Forum on the Environment and Climate Change
September 2017

2 Climate Change Expert Group
When to use accounting guidance?
 Parties would “account for” NDC targets after the end
of the target/year period to measure actual
achievement compared to the target
 Accounting guidance could be useful at earlier stages in
the NDC cycle:
o At the time of NDC communication
o During implementation of the NDC when tracking
progress toward the NDC target in each biennial
report.

3 Climate Change Expert Group
Communicate
NDC
Implementation of NDC 1
Target
year or
end of
target
period,
1st NDC
Start of
1st NDC
period
Communicate
NDC
Track
Progress
PARTIES
ACCOUNT
FOR 1st
NDC
Design NDCs
Implementation of NDC 2
Time
True-up period?
Use of accounting guidance at various
stages in the first NDC cycle
Art 13
report
Art 13
report
Art 13
report
Art 13
report

4 Climate Change Expert Group
Questions for Discussion
(TBC with co-facilitators)
 When should guidance on accounting be applied in the
NDC cycle: before, during and / or after implementation of
NDCs?
 What are the implications of (delayed) inventory reporting
timeframes for accounting?

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