Under Article 5.2 of the Kyoto Protocol (see Box 6-1),
the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories (Guidelines)
provide the basis for estimating and reporting anthropogenic emissions by sources
and removals by sinks of greenhouse gases (GHGs).
Box 6-1. Article 5.2 of the Kyoto Protocol
|Methodologies for estimating anthropogenic emissions by sources and removals
by sinks of all greenhouse gases not controlled by the Montreal Protocol
shall be those accepted by the Intergovernmental Panel on Climate Change
and agreed upon by the Conference of the Parties at its third session. Where
such methodologies are not used, appropriate adjustments shall be applied
according to methodologies agreed upon by the Conference of the Parties
serving as the meeting of the Parties to this Protocol at its first session.
Based on the work of, inter alia, the Intergovernmental Panel on Climate
Change and advice provided by the Subsidiary Body for Scientific and Technological
Advice, the Conference of the Parties serving as the meeting of the Parties
to this Protocol shall regularly review and, as appropriate, revise such
methodologies and adjustments, taking fully into account any relevant decisions
by the Conference of the Parties. Any revision to methodologies or adjustments
shall be used only for the purposes of ascertaining compliance with commitments
under Article 3 in respect of any commitment period adopted subsequent to
Annex A of the Protocol lists all sectors from the Guidelines that may be used
to meet commitments (Article 3.1), with the exception of land-use change and
forestry (LUCF). The LUCF sector is excluded from Annex A because the accounting
rules for this sector are yet to be defined by Parties. However, Article 3 refers
to the potential use of agricultural soils and LUCF.
The Guidelines were developed to report national greenhouse gas inventories
under the United Nations Framework Convention on Climate Change (UNFCCC), not
the Protocol. Depending on decisions made by Parties, it is likely that improvements
to the Guidelines will be needed to estimate and report GHGs, stock changes,
and associated activities. This chapter suggests options for improving the Guidelines
in relation to the verifiability and transparency of reported data.
The IPCC Guidelines consist of three volumes: the Reference Manual, the Workbook,
and the Reporting Instructions. To analyze their adequacy for reporting under
the Protocol, there is a need to distinguish between them. The desired principles
of these inventory guidelines include completeness, comparability, transparency,
and accuracy. The UNFCCC has developed reporting guidelines for National Communications
of Annex I Parties, which are based on the IPCC Guidelines.
The Workbook contributes to comparability and transparency by virtue of a common,
simplified approach. It is also helpful when there are limitations of expertise
and data. To improve accuracy, however, country-specific data and more elaborate
methods, such as those described in the Reference Manual, may be required. The
Workbook encourages the use of national data but provides default data because
the methods were designed for use by all Parties. The use of national data is
likely to increase the accuracy of estimates of emissions and removals of GHGs,
changes in carbon stocks, and their associated activities. This increased accuracy
could be important for compliance under the Protocol.
The Reference Manual provides a comprehensive approach to carbon accounting
(by covering all of the main land-use change and forestry activities). The Reference
Manual mentions all pools and encourages countries to undertake comprehensive
accounting of carbon pools affected by anthropogenic activities in relation
to LUCF. The Guidelines do not differentiate, however, between direct human-induced
activities and indirect human activities (e.g., atmospheric CO2 fertilization
or nutrient deposition).
With the Reference Manual, it is feasible to estimate national changes in aboveground
and below-ground biomass, soil, soil surface litter, and harvested wood products
for all forests, shrublands, grasslands, and agricultural lands. For countries
in which the change in stocks of forest products is significant, the Reference
Manual recommends that the products pool be reported.
The underlying principles of national accounting for GHG emissions and removals
in the Reference Manual are the same as those applied in the Workbook. The Workbook
contains accounting methods and default data for a subset of carbon pools, such
as aboveground biomass and carbon in the top 0.3 m of the soil. The Workbook
does not give explicit methods for other pools, including below-ground biomass,
harvested wood products, or deep soil carbon. For the treatment of wood products,
the Workbook assumes that the stock of forest products is not increasing significantly
in most countries. Hence, carbon accounting for wood products is not required,
although the amount of wood harvested for biofuels is necessary for countries
to estimate non-CO2 gases from combustion and report these emissions in the
energy sector. The accounting methods in the Workbook may need to be improved
to directly link changes in soil carbon and other pools with the activities
that cause these changes.
The Reporting Instructions provide a range of definitions for anthropogenic
activities, a glossary of terms, and tables to report anthropogenic emissions
and removals of GHGs. These tables are flexible enough to allow for reporting
of all carbon pools, even if the accounting methods and default data are not
provided by the Guidelines. This flexibility in reporting contributes to inventory
completeness, though not necessarily comparability.
Under the Protocol, if emissions and removals of GHGs resulting from land use,
land-use change, and forestry (LULUCF) are to assist Annex B Parties in meeting
their commitments, the Guidelines must provide a basis for transparent and verifiable
reporting. In addition, there are other potential requirements:
- Reporting of changes in carbon stocks resulting from afforestation, reforestation,
and deforestation (ARD) activities separately (Article 3.3)
- Reporting of changes in carbon stocks and emissions and removals of GHGs
resulting from additional human-induced activities, yet to be decided by the
Parties (e.g., Article 3.4)
- Reporting of net GHG emissions and removals associated with LULUCF projects
(e.g., Article 6).
Many of the issues discussed in this chapter are not unique to the LUCF sector,
including uncertainties, transparency, and verifiability. Generally, the level
of uncertainty may be inherently higher for all GHG emissions associated with
biological systems than the level of uncertainty for emissions associated with
energy and industrial systems. These uncertainties can be reduced, however,
through scientific and technological developments, as well as improvements in
data collection and analysis. Parties would need to consider the tradeoffs between
improved accuracy of data, transparency, verifiability, and costs. An underlying
principle of the Guidelines, however, is the consistent treatment and reporting
of uncertainties of GHGs among all sectors.