- Jahrgang 12 (2018), Ausgabe 3
- Vol. 12 (2018), Nr. 3
- >
- Seiten 203 - 208
- pp. 203 - 208
The Interplay between Accounting and Reporting on Mitigation Contributions under the Paris Agreement
free
This paper explores the linkages between accounting for and reporting on mitigation contributions under the Paris Agreement. Specifically, it explores the relationship between the provisions related to communicating nationally determined contributions (NDCs) under Article 4, paragraph 8; accounting for NDCs under Article 4, paragraph 13; and reporting on progress and achievement made on NDCs under Article 13, paragraph 7(b). It finds that there are significant consequences if progress made on these different elements is uneven; if a weak outcome is reached on one of these provisions, the integrity of the Agreement will rest on greater progress made on the other provisions.