Article 6 Corresponding Adjustments: Key accounting challenges for Article 6 transfers of mitigation outcomes

This paper discusses outstanding Article 6 issues, including double-counting, additionality, environmental integrity and enhanced usage of scope.

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The European Roundtable on Climate Change and Sustainable Transition (ERCST) is an independent think-tank, registered under belgium law, working on European and Global climate change policies.

ERCST is committed to the goals and principles of the Paris Agreement and works towards promoting a just, inclusive and sustainable global transition.

ERCST has always been careful to ensure an inclusive working environment and to be attentive to gender diversity and to the plurality of voices represented in its initiatives. When this is not reflected in one of our publications or events, it is due to the unavailability of the consulted experts to participate, to choices of organizations on their representation or specific representation in the respective organization.

Article 6 Corresponding Adjustments: Key accounting challenges for Article 6 transfers of mitigation outcomes

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