Addressing the risk of double counting emission reductions under the UNFCCC

This research paper assesses the risks and mechanisms of double counting emission reductions within the UNFCCC framework. It identifies four primary types of double counting—double issuance, double claiming, double use, and double purpose—and evaluates current rules under the Kyoto Protocol and various voluntary schemes. The authors propose a comprehensive framework for a post-2020 climate regime, recommending a 'net flows' accounting approach, specific mechanism design principles to prevent double issuance, and the use of globally unique serial numbers for unit tracking.

• The paper identifies four distinct forms of double counting: double issuance (multiple units for one reduction), double claiming (reductions counted by both the host and buyer country), double use (one unit used twice for pledges), and double purpose (units used for both mitigation and financial/technology pledges).
• Double issuance often occurs when mechanisms issue units for indirect emissions, creating ownership ambiguity. For example, in renewable energy projects, credits might be claimed by the plant operator, the equipment producer, or the electricity consumer.
• Double claiming is a significant risk when units are transferred from developing to developed countries if the seller does not adjust its own GHG inventory. Estimates suggest this could range from 0.4 to over 1 Gt CO2e by 2020.
• International trade of electricity can lead to double counting even if the host country has no mitigation pledge. This occurs if a country producing renewable energy sells credits to one buyer while the electricity reduces fossil fuel use in a neighboring country that accounts for the reduction in its own inventory.
• The authors recommend 'Approach A: Accounting for net flows of units' as the most logical method for a post-2020 regime. This approach treats units sold as a debit for the seller and units purchased as a credit for the buyer, facilitating the international linking of Emissions Trading Systems (ETS).
• To prevent double issuance, the paper recommends a combination of entity attestations, host country approval, and a centralized UNFCCC information platform to track credited activities.
• The paper proposes specific principles for accounting for indirect upstream or downstream emissions to avoid over-crediting: baseline emissions in countries with mitigation pledges should not be accounted for, while project emissions should generally be included.
• Effective tracking requires globally unique serial numbers for all units. These numbers should include identifiers for the mechanism, country (both where action and reduction occur), vintage, scope (relative to pledges), credited activity, and permanence.
• The authors argue that 'double purpose'—counting the same action toward both mitigation and financial/technology pledges—should not be permitted, as it would undermine the host country's ability to meet its own pledges.

APA

Schneider, L., Kollmuss, A., & Lazarus, M. (2014). Addressing the risk of double counting emission reductions under the UNFCCC. Stockholm Environment Institute. https://www.sei.org/mediamanager/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf

Chicago

Schneider, Lambert, Anja Kollmuss, and Michael Lazarus. Addressing the risk of double counting emission reductions under the UNFCCC. Stockholm Environment Institute, 2014. https://www.sei.org/mediamanager/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf.

Wikipedia

{{cite report |last1=Schneider |first1=Lambert |last2=Kollmuss |first2=Anja |last3=Lazarus |first3=Michael |title=Addressing the risk of double counting emission reductions under the UNFCCC |publisher=Stockholm Environment Institute |date=April 2014 |url=https://www.sei.org/mediamanager/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{schneider2014addressing, author = {Schneider, Lambert and Kollmuss, Anja and Lazarus, Michael}, title = {{Addressing the risk of double counting emission reductions under the UNFCCC}}, institution = {Stockholm Environment Institute}, year = {2014}, month = apr, url = {https://www.sei.org/mediamanager/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }