This document discusses accounting for diverse mitigation contributions in the post-2020 climate framework. It explores accounting for both greenhouse gas (GHG) framed contributions and non-GHG contributions that impact GHG emissions in the short-term, such as renewable energy and efficiency, as well as contributions targeting long-term transformation, like infrastructure investments. It examines accounting for mitigation contributions ex-ante to understand intended impacts and ex-post to track actual progress and GHG reductions achieved. Key questions are raised around expressing some contributions only in non-GHG metrics, the importance of ex-ante GHG impact estimates versus ex-post tracking, and how to recognize actions likely to reduce future emissions.

1. 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 Forum
19 March 2014, Breakout Group B

2. 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

3. 3 Climate Change Expert Group
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

4. 4 Climate Change Expert Group
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
NationalscaleGlobalscale
Functions of an accounting framework

5. 5 Climate Change Expert Group
Headline
number
Type
Period
applied
Scope
Base year
or
baseline
Expected
mitigation
transfers
Ex ante description of GHG mitigation contribution
GHG inventories
Accounting 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
exanteexpost Accounting for GHG contributions
Prag, Hood and Barata (2013)

6. 6 Climate Change Expert Group
Headline
number
Information needed to
estimate expected GHG
emissions reductions
Other specific
information, depending
on contribution type
Expected
mitigation
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
exanteexpost
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

7. 7 Climate Change Expert Group
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

8. 8 Climate Change Expert Group
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

9. 9 Climate Change Expert Group
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?