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Accounting for mitigation targets in Nationally Determined Contributions under the Paris Agreement

Author

Listed:
  • Christina Hood

    (International Energy Agency)

  • Carly Soo

    (OECD)

Abstract

Accounting for Nationally Determined Contributions (NDCs) under the Paris Agreement is needed to allow Parties to track individual progress towards their own mitigation-related NDC targets, understand others’ NDC targets and their progress toward them, and assess collective progress towards the long-term mitigation goal. This paper aims to assist Parties and stakeholders in framing thinking around the nature of accounting for mitigation targets given the diversity of target types in NDCs, and also to discuss how accounting guidance could be applied at various stages in the NDC cycle. It provides a summary and unpacking of the key accounting provisions under the Paris Agreement and Decision text, discusses the implications of the range of NDC target types, then discusses the particular issues of accounting for co-operative approaches and for the land sector. It then explores how accounting guidance may be applied within the NDC cycle.

Suggested Citation

  • Christina Hood & Carly Soo, 2017. "Accounting for mitigation targets in Nationally Determined Contributions under the Paris Agreement," OECD/IEA Climate Change Expert Group Papers 2017/5, OECD Publishing.
    • Handle: RePEc:oec:envaab:2017/5-en
    DOI: 10.1787/63937a2b-en
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    Cited by:

    1. Mele, Antonio & Paglialunga, Elena & Sforna, Giorgia, 2021. "Climate cooperation from Kyoto to Paris: What can be learnt from the CDM experience?," Socio-Economic Planning Sciences, Elsevier, vol. 75(C).

    More about this item

    Keywords

    accounting; carbon pricing; climate change; mitigation; UNFCCC;
    All these keywords.

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • O44 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Environment and Growth
    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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