This paper starts with the accounting precedent the Kyoto Protocol provided the UNFCCC negotiations and its role in developing carbon markets. We then provide an analysis of the various kinds of intended nationally determined contributions submitted and their implications in terms of accountability and tradability of outcomes, taking complications posed by other parallel mechanisms into consideration. We further examine domestic carbon market developments for an indication of what repercussions these may have for accounting under the Paris Agreement. Provisions in the Paris Agreement are then discussed, exploring their basis and the issues that these provisions raise. Finally, we then develop recommendations for an accounting framework to support the Paris Agreement.
Report to the European Commission
Pedro Martins Barata, Get2c
Aki Kachi, adelphi
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