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FCCC/CP/2015/7

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<strong>FCCC</strong>/<strong>CP</strong>/<strong>2015</strong>/7<br />

133. While the guidelines applied differ, many Parties are shifting or intending to shift<br />

towards more recent guidelines. They are also widening the coverage of sectors and GHGs<br />

in their inventories.<br />

134. Many Parties referred to the standard methods and procedures contained in the<br />

different IPCC guidelines. Some Parties mentioned the use of the 2013 Revised<br />

Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol, as<br />

well as the IPCC good practice guidance, the IPCC good practice guidance for LULUCF<br />

and the 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas<br />

Inventories: Wetlands.<br />

Global warming potentials and other metrics<br />

135. GWPs are used for aggregating emissions of the different GHGs into a single<br />

national total. Several of the INDCs communicated by Parties contain information on<br />

GWPs. Most of these INDCs considered GWPs on a 100-year timescale in accordance with<br />

either the IPCC Second Assessment Report (including those INDCs that refer to decision<br />

17/<strong>CP</strong>.8) or the AR4 (including the INDCs that refer to decision 24/<strong>CP</strong>.19). A few Parties<br />

used GWP values published in the AR5, and one Party used GWP values and also global<br />

temperature potentials to describe its mitigation targets. 46<br />

Land use, land-use change and forestry<br />

136. Many Parties included emissions and removals from LULUCF or specific mitigation<br />

actions targeting them in their INDCs. Several Parties mentioned actions in the LULUCF<br />

sector among the priority areas in the implementation of their INDCs.<br />

137. Some of the INDCs contain information specific to LULUCF accounting. Many of<br />

them, however, do not include comprehensive information on the assumptions and methods<br />

to be used in the accounting of emissions and removals from LULUCF. This presents a<br />

major challenge in the assessment of the aggregate effect as it represents a major area of<br />

uncertainty.<br />

138. A few Parties stated their intention to account for LULUCF, covering all emissions<br />

and removals from all pools and gases, using a net-net approach. Others listed a number of<br />

activities, namely afforestation, reforestation, revegetation, wetland restoration, reducing<br />

emissions from deforestation and forest degradation.<br />

139. A few Parties indicated that they are switching to a comprehensive land-based<br />

approach but that the actual approach for quantifying LULUCF is still to be defined. A few<br />

Parties explained that the decision on whether LULUCF would be included, and any related<br />

methods, would be made at a later stage once better information on mitigation potential is<br />

available.<br />

140. A few Parties stated that they will also make use of specific provisions for LULUCF<br />

in order to address specific issues in the contribution, such as how to address the inclusion<br />

of harvested wood products, the exclusion of emissions from natural disturbances,<br />

permanence, land-use flexibility, legacy and non-anthropogenic effects.<br />

141. Some Parties indicated that a common framework for accounting may be desirable,<br />

which could be based on existing guidance and experiences under the Convention and its<br />

Kyoto Protocol. Most of these Parties are of the view that such a framework should be<br />

comprehensive and should ensure transparency and environmental integrity. Finally, one<br />

46 One Party used GWPs for black carbon as described in Bond et al. 2013. Bounding the role of black<br />

carbon in the climate system: A scientific assessment. J. Geophys. Res. Atmos. 118(11): pp.5380–<br />

5552.<br />

31

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