Consistency and comparability of estimation and accounting of removal by sinks in afforestation/reforestation activities

The Kyoto Protocol accounting system and its market mechanisms, Clean Development Mechanism (CDM) and Joint Implementation (JI), are built on the key principle that emission and emission reduction units generated by afforestation/reforestation activities under national systems and projects are fully comparable, no matter their origin. Lack of consistency in the quality of emission and emission reduction units can undermine the environmental integrity of the climate stabilization actions. Therefore, it is the ambition that units generated in the land-use, land-use change and forestry (LULUCF) sector are of similar quality with those from non-LULUCF sectors. In this paper, the authors pose the question of whether there is full estimation and accounting consistency between Annex I Party's national GHG systems and CDM projects methodologies in the LULUCF sector, in terms accuracy, completeness, levels of uncertainty and permanence risk. We focus on methodological aspects related to the applicability and practicability of using approved afforestation/reforestation CDM methodologies; estimation, reporting and accounting rules; the small pools and sources issue, uncertainty of removal estimate; leakage and handling of non-permanence risk. We conclude that there is significant scope for improving the consistency of greenhouse gas emission accounting from land use activities in the post-2012 climate change agreement, between Annex I domestic and project activities. As well, we conclude that the preparation and implementation of project activities has to be made simpler by a project framework guideline, which is then adapted to any project circumstances.