The aim of this paper is to assist Parties and stakeholders in formulating a common understanding of the nature of accounting for mitigation targets given the diversity of target types in NDCs. A summary and unpacking is included on key accounting-related elements in the Paris Agreement and Decision text. In addition, an in-depth discussion covers the particular issues of accounting for cooperative approaches and for the land sector. Finally, the paper explores how accounting guidance may be applied within the NDC cycle.
Accounting for mitigation targets in Nationally Determined Contributions under the Paris Agreement