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The table below gives a high-level comparison of the components to the process of outcome accounting for two activities that target different SDGs. The table builds from the bottom up.
Example: GHG reduction through efficient cookstoves | Example: Recycling electronics | What is specific or generic about it? | |
|---|---|---|---|
1. Desired end state | Climate stability | Environment without toxic materials. Fair and efficient use of limited resources (e.g. metals). | Both relate to goals articulated in the SDGs |
2. SDG aligned to desired end state | SDG 13: combat climate change and its impacts | SDG 12: Ensure sustainable consumption and production patterns | |
3. Causal model related to the end state | "GHG emissions lead to climate change" | If dumped in landfills, incinerated or incorrectly recycled, toxic materials from electronic device components are released into the environment. | |
4. Target intermediate states and activities | Limit GHG emissions | Target 12.5 "By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse" | |
| 5. Activity and state metrics | Express GHG emissions in terms of the global warming potential of 1 tonne of CO2 over 100 years | Mass of e-waste recycled % of all e-waste recycled from a specific facility, area or agent | Generic: all state metrics have a unit of measure, an underlying rationale, and an argument for their credibility. |
6. Agent responsibility model and entity demarcation | Households own and operate cookstoves | Cities and municipalities operate waste services within their jurisdiction | The principles according to which agents are identified and entities and activities are demarcated are probably fairly generic. |
7. Scenario comparisons (counterfactual or real) | Households are assumed to optimise their utility but established patterns have a certain inertia. It is assumed that adoption of new stoves will take place if there are no barriers to such adoptions. | Methods for establishing scenarios are also probably very generic | |
8. Data transformations | A specific methodology will typically prescribe the calculation procedures | All transformations have to be rational and repeatable | |
9. Data gathering | A specific methodology will typically prescribe the calculation data collection procedures. | Scientific methods of observation and measurement have wide application and acceptance |
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