The paper provides an overview of key issues that must be addressed to ensure robust account and highlights approaches to address them. It further analyses the nature and scope of “internationally transferred mitigation outcomes” under Article 6.2 of the Paris Agreement, discussing possible definitions and scopes.

The authors then assess how double claiming of emission reductions could be avoided through “corresponding adjustments”, taking into account the diversity of nationally determined contributions under the Paris Agreement. They also examine how to account for the vintage of mitigation outcomes and the timing frames of mitigation targets, including single-year targets, as well as how the transfer of mitigation outcomes can be tracked.

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