Climate Change Expert Group www.oecd.org/env/cc/ccxg

GHG or not GHG:Accounting for diverse mitigation

contributions in the post-2020 climate framework

Christina Hood (IEA)

Based on the draft discussion paper by C. Hood, G. Briner and M. Rocha

CCXG Global Forum19 March 2014, Breakout Group B

2 Climate Change Expert Group

Outline: Session 1 (9.30-11h)

Functions and elements of accounting

Exploring accounting for different types of mitigation contributions

GHG and non-GHG contributions

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GHG framed contributions

Expressed relative to base year, baseline (e.g. BAU or GDP), or as a fixed level

Non-GHG contributions that have a short-term impact on GHG emissions

E.g. renewable energy, energy efficiency, forest cover

Contributions targeting long-term transformation

E.g. infrastructure investment or regulation, technology development

Diverse mitigation contributions

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Mitigation contributions

Actual national emissions levels

ex ante

ex post

Track via GHG inventories

Enable understanding of

intended mitigation contributions and their GHG impacts

Track progress in implementation of

mitigation contributions and their GHG impacts

Understand (or avoid) expected transfers of GHG units within or

between Parties that could lead to double counting

Track actual transfers of GHG units within or

between Parties

Nati

on

al scale

Glo

bal scale

Functions of an accounting framework

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Headline number TypePeriod

applied ScopeBase year

or baseline

Expectedmitigation transfers

Ex ante description of GHG mitigation contribution

GHG inventoriesAccounting for land use

sector emissions / removals

Actual transfers of mitigation outcomes

(via market or non-market approaches)

Ex post tracking of progress towards GHG mitigation contribution

ex a

nte

ex p

ost

Accounting for GHG contributions

Prag, Hood and Barata (2013)

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Headline number

Information needed to estimate expected GHG

emissions reductions

Other specific information, depending

on contribution type

Expectedmitigation transfers

Ex ante description of non-GHG mitigation contribution

GHG inventory

Actual mitigation transfers

(market or non-market)

Ex post tracking of progress towards non-GHG

mitigation contribution

ex a

nte

ex p

ost

Track progress in implementation of

non-GHG contribution

Ex post understanding of GHG emissions levels and emissions reductions achieved

Conversion to GHG Contribution

converted to GHG impact

Accounting for non-GHG contributions

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There could also be a package of non-GHG and long-term contributions either

To support delivery of GHG contribution

As stand-alone goals

Understanding multiple contributions ex-ante ?

Assess expected GHG reductions as a package

Assess consistency of GHG and non-GHG contributions

Multiple mitigation contributions

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A common approach?Extension of KP-style “activity” accounting

Land-based (UNFCCC inventory) approach

Extend concept of reference levels to other activities

… or a choice between several standard approaches?

Approaches to land use accounting

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Questions for discussion

Could some mitigation contributions be expressed only in terms of non-GHG metrics?

For contributions not expressed as an absolute GHG quantity, how important is ex-ante estimation of expected GHG impacts, in addition to ex-post tracking of actual GHG emissions?

How could countries receive recognition for actions that are likely to reduce emissions in future, but not in the short term?