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This research paper by the World Resources Institute provides recommendations for harmonizing accounting rules for Annex I (developed country) emissions reduction pledges within the UNFCCC's AWG-LCA negotiations track for post-2012 climate policy.

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  • The author recommends that the Conference of the Parties (COP) take two specific actions to improve the integrity of post-2012 climate agreements: establishing accounting rules that are consistent, complete, comparable, transparent, and accurate, and clarifying the assumptions that underpin Annex I pledges.
  • To achieve comprehensive accounting rules—covering greenhouse gases, sectors, land use, land-use change and forestry (LULUCF), offsets, and surplus allowances—the paper suggests the COP request the Subsidiary Body for Scientific and Technological Advice (SBSTA) to create measurement, reporting and verification guidelines based on Part I of the Guidelines for the Preparation of Annex I National Communications and the Copenhagen Accord.
  • The paper proposes that Annex I Parties provide additional information via a supplemental form to clarify pledge assumptions regarding greenhouse gas and sector coverage, LULUCF, national and international offsets (specifically double counting), and surplus allowances from the Kyoto Protocol's first commitment period.
  • Harmonized accounting rules for Annex I pledges are identified as essential for comparing emissions reductions and tracking aggregate progress toward global temperature targets.

Cite the original document

APA
World Resources Institute (n.d.). Remedying Discord in the Accord. https://www.wri.org/research/remedying-discord-accord
Chicago
World Resources Institute. Remedying Discord in the Accord. n.d. https://www.wri.org/research/remedying-discord-accord.
Wikipedia
{{cite report |author=World Resources Institute |title=Remedying Discord in the Accord |url=https://www.wri.org/research/remedying-discord-accord |access-date=17 August 2026 |via=Climate Insights Directory}}
BibTeX
@techreport{worldresourcesinstitutendremedying, author = {{World Resources Institute}}, title = {{Remedying Discord in the Accord}}, institution = {World Resources Institute}, url = {https://www.wri.org/research/remedying-discord-accord}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }

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