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

1. 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. 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. 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. 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?