Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris

摘要

BackgroundForests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross–net accounting of selected forestry activities to mandatory accounting against a baseline—rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives.