Averaging or multi-year accounting? Implications for environmental integrity of carbon markets under Article 6 of the Paris Agreement January 21, 2021 Thomas Mertens This paper summarises the current state of negotiations under the Paris Agreement and analyses the circumstances under which the current two accounting options may lead to higher, lower or constant aggregated emissions. Download link Averaging or multi-year accounting? Implications for environmental integrity of carbon markets under Article 6 of the Paris Agreement