1. Climate Change Expert Group www.oecd.org/env/cc/ccxg.htm
Gregory Briner, OECD
gregory.briner@oecd.org
Based on the draft discussion paper by C. Hood, G. Briner and M. Rocha
GHG or not GHG (Part 3)
Accounting for diverse mitigation contributions
in the post-2020 climate framework
CCXG Global Forum
19 March 2014

2. 2 Climate Change Expert Group
Part 3 (14:30-16:30)
 Timing of decisions
 Communication of contributions
 Decisions on accounting rules and
“bounded flexibility”
 Form of decisions: UNFCCC agreement
versus “best practice guidelines”

3. 3 Climate Change Expert Group
Which comes first?
Sources: Iain Overton; pachd.com
Contributions Rules

4. 4 Climate Change Expert Group
2014 2015 2016
National
contributions
communicated
OPTION 1
Rules with
contributions
Informal and
formal
discussions
clarifying
options for
mitigation
contributions
and accounting
COP20 DECISION:
• Information on
key accounting
assumptions must
be provided with
contributions
Analysis of
contributions
highlights
differences in
accounting that
create
unmanageable
uncertainty
COP21 DECISIONS:
• Agree accounting
framework to resolve
identified problems
• Parties revise
contributions for
agreed accounting
Informal and
formal
discussions
clarifying
options for
mitigation
contributions
and accounting
COP20 DECISION:
• Agree a few key
accounting
elements (in-
principle, for
communicating
contributions)
Contributions
are clearer and
more
understandable
as they are on a
more common
basis
COP21 DECISIONS:
• Confirm in-principle
decisions OR revise
them
• Parties revise
contributions if
changes to accounting
OPTION 2
Rules before
contributions
Timing of decisions

5. 5 Climate Change Expert Group
 Agreed rules or best-practice
guidance…
… for guidance on information
provision?
… for framing of contributions
(e.g. “bounded flexibility”)?
… for accounting (e.g. LULUCF)?
Form of decisions
Source: sproutcontent.com
 If best-practice guidance, what could be developed
outside UNFCCC?

6. 6 Climate Change Expert Group
Questions for discussion
 Should accounting rules be developed before,
at the same time, or after communication of
nationally determined mitigation contributions?
 What bodies (inside or outside UNFCCC) should
undertake the development of accounting rules
and/or guidance on information provision and
“bounded flexibility”?