Schneider, LambertHealy, SeanKruse, Marcel2024-06-162024-06-162020Report comhttps://doi.org/10.60810/openumwelt-2849https://openumwelt.de/handle/123456789/4002Dieses Diskussionspapier analysiert, wie eine robuste Bilanzierung unter dem Pariser Übereinkommen so umgesetzt werden könnte, dass eine Doppelzählung zwischen Klimazielen von Staaten unter dem Pariser Übereinkommen und dem "Carbon Offsetting and Reduction Scheme for International Aviation" (CORSIA) der internationalen Zivilluftfahrtorganisation vermieden werden kann. Das Papier richtet sein Augenmerk darauf, wie Gastländer von Klimaschutzprojekten die Nutzung von Klimaschutzzertifikaten unter CORSIA durch sogenannte "adjustments" in "strukturierten Zusammenfassungen" ihrer zweijährigen Berichterstattung unter Artikel 13 des Übereinkommens bilanzieren können. Das Papier kommt zu dem Ergebnis, dass einige Bilanzierungsansätze, die in den internationalen Verhandlungen zu Artikel 6 des Übereinkommens für den Transfer von Emissionsminderungen zwischen Ländern diskutiert werden, in dem speziellen Kontext von CORSIA nicht umgesetzt werden können oder eine Doppelzählung nicht zuverlässig vermeiden. Das Papier identifiziert neun Ansätze für die Bilanzierung von Klimaschutzzertifikaten, die unter CORSIA genutzt werden, durch die Gastländer, und diskutiert jeweils ihre Vor- und Nachteile. Zudem wird analysiert, welche Bilanzierungsoptionen für Länder mit einzelnen Zieljahren im Kontext von CORSIA geeignet sind. Schließlich wird noch analysiert, wie Werte für Global Warming Potentials konsistent unter dem Pariser Übereinkommen und CORSIA verwendet werden können. Die Forschungsergebnisse sind sowohl für die laufenden Verhandlungen unter Artikel 6 als auch für die Verhandlungen zu den strukturierten Zusammenfassungen unter Artikel 13 wichtig. Quelle: ForschungsberichtThis discussion paper assesses how robust accounting could be implemented under the Paris Agreement in order to avoid double counting between nationally determined contributions (NDCs) and the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) implemented under the International Civil Aviation Organization (ICAO). The paper focuses on how host countries of carbon-offset projects can account for the use of offset credits under CORSIA by reporting 'adjustments' in the 'structured summaries' of their biennial transparency reports prepared under Article 13 of the Paris Agreement. The paper finds that several accounting approaches considered in the international negotiations on Article 6 of the Paris Agreement for international transfers of mitigation outcomes between countries cannot not be implemented in the specific context of CORSIA where the offset credits are used by airline operators or may not robustly avoid double counting. The paper identifies nine options for how the use of offset credits under CORSIA could be accounted for by host countries and discusses their advantages and disadvantages. The paper also evaluates options to account for single-year targets in the context of CORSIA, as well as options for consistent consideration of Global Warming Potentials used under CORSIA and nationally determined contributions under the Paris Agreement. The findings of the paper are important for the ongoing negotiations under the Paris Agreement on the rules for international transfers of mitigation outcomes under Article 6 and the implementation of 'structured summaries' under Article 13. Quelle: ForschungsberichtThis discussion paper assesses how robust accounting could be implemented under the Paris Agreement in order to avoid double counting between nationally determined contributions (NDCs) and the Carbon Offsetting and Reduction Scheme for International Aviation (⁠CORSIA⁠) implemented under the International Civil Aviation Organization (ICAO). The paper focuses on how host countries of carbon-offset projects can account for the use of offset credits under CORSIA by reporting 'adjustments' in the 'structured summaries' of their biennial transparency reports prepared under Article 13 of the Paris Agreement. The paper finds that several accounting approaches considered in the international negotiations on Article 6 of the Paris Agreement for international transfers of mitigation outcomes between countries cannot not be implemented in the specific context of CORSIA where the offset credits are used by airline operators or may not robustly avoid double counting. The paper identifies nine options for how the use of offset credits under CORSIA could be accounted for by host countries and discusses their advantages and disadvantages. The paper also evaluates options to account for single-year targets in the context of CORSIA, as well as options for consistent consideration of Global Warming Potentials used under CORSIA and nationally determined contributions under the Paris Agreement. The findings of the paper are important for the ongoing negotiations under the Paris Agreement on the rules for international transfers of mitigation outcomes under Article 6 and the implementation of 'structured summaries' under Article 13.1 Onlineressource (46 Seiten)online resourceenghttp://rightsstatements.org/vocab/InC/1.0/Internationale LuftfahrtCorsiainternational aviationdouble countingParis AgreementArticle 6 of the Paris AgreementAvoiding double counting between CORSIA and nationally determined contributions - options for accounting under the Paris AgreementAvoiding double counting between CORSIA and nationally determined contributions - options for accounting under the Paris AgreementForschungsberichtClimate | Energy