12 October 2012: The UNFCCC Secretariat has released a document containing three parties’ views on issues relating to a more comprehensive accounting of anthropogenic emissions by sources and removals by sinks from land use, land-use change and forestry (LULUCF), including through a more inclusive activity-based approach or a land-based approach, as referred to in decision 2/CMP.7, paragraph 5 (FCCC/SBSTA/2012/MISC.19).

The submissions are from Australia, Cyprus and the EU and Switzerland. Australia’s submission highlights, inter alia, that the consideration of a more comprehensive framework could inform land sector discussions under the UNFCCC broadly, including as parties cooperate to develop a post-2020 framework. Stressing the need to consider the underlying principles on which accounting would be based, Australia’s submission supports retaining the provision on natural disturbance; the reference level approach for forest management; and improved accounting for harvested wood products (HWP).

The EU’s submission stresses that a more comprehensive accounting framework needs to be considered in the context of the negotiations of a future post-2020 framework and include consideration of non-Kyoto parties’ views. The EU underscores aspects for developing a more comprehensive approach and possible options to do it, addressing advantages and shortcomings of the land-based and activity-based accounting approaches, as well as a possible combined approach.

Switzerland’s submission underscores that accounting methodology for the land-use sector should be fully compatible with accounting for other sectors and programmes within a future reporting context, including developing country nationally appropriate mitigation actions (NAMAs), REDD+ (reducing emissions from deforestation and degradation and the role of conservation, sustainable management of forests and enhancement of forest carbon stocks in developing countries), and national adaptation programmes of action (NAPAs). It states its expectation that the work under this item to be considered by the Subsidiary Body for Scientific and Technological Advice (SBSTA) continue over the coming years and feed into the Ad hoc Working Group on the Durban Platform for Enhanced Action (ADP) toward a post-2020 accord. It further discusses possible elements for discussion of a combined approach towards accounting.

The submissions will be considered by SBSTA at its 37th session, to take place at the end of 212, in Doha, Qatar. [Publication: Miscellaneous Document on Issues Relating to a More Comprehensive Accounting of LULUCF]