Accounting for the linking of emissions trading systems

This discussion paper evaluates four potential accounting approaches for the international linking of emissions trading systems (ETSs) under Article 6.2 of the Paris Agreement, aiming to guide negotiations and bilateral agreements.

• The paper examines four different methods for accounting for the linking of emissions trading systems (ETSs) within the framework of the Paris Agreement, specifically to inform bilateral linking agreements and negotiations regarding Article 6.2.
• International linking of ETSs allows allowances to move across borders, which can alter emission levels in participating countries and impact the achievement of nationally determined contributions (NDCs).
• The European Union and Switzerland have expressed their intention to use Article 6.2 of the Paris Agreement to account for the link between their respective emissions trading systems.

APA

Stockholm Environment Institute (2018). Accounting for the linking of emissions trading systems. https://www.sei.org/publications/accounting-for-the-linking-of-emissions-trading-systems/

Chicago

Stockholm Environment Institute. Accounting for the linking of emissions trading systems. 2018. https://www.sei.org/publications/accounting-for-the-linking-of-emissions-trading-systems/.

Wikipedia

{{cite report |author=Stockholm Environment Institute |title=Accounting for the linking of emissions trading systems |date=27 November 2018 |url=https://www.sei.org/publications/accounting-for-the-linking-of-emissions-trading-systems/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{stockholmenvironmentinstitute2018accounting, author = {{Stockholm Environment Institute}}, title = {{Accounting for the linking of emissions trading systems}}, institution = {Stockholm Environment Institute}, year = {2018}, month = nov, url = {https://www.sei.org/publications/accounting-for-the-linking-of-emissions-trading-systems/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }