This page contains ongoing discussions on approaches and alternatives. The idea is to help to shape, test and articulate new ideas through discussion and debate. Method: Propose a theme, articulate a point of view and formulate its practical implications. Then invite others to challenge, refine or elaborate.
Theme 1: Climate Accounting and SDG Accounting
Premise
Accounting for greenhouse gas emission is a special case of accounting for outcomes that are beneficial to humanity as a whole. Arguably the most widely supported comprehensive list of such outcomes are the 17 United Nations Sustainable Development Goals (SGDs). Goal 13 of the SDGs is "Take urgent action to combat climate change and its impacts".
Developing tools and procedures for greenhouse gas accounting within a generic framework for SDG accounting of which greenhouse gas accounting is a special case will enable better integration of results and address issues such as double counting / double crediting. It will also enable the facilitate the wider use of soem of the tools developed in the context of GHG accounting.
Basic structure of SDG accounting
- Desired end state
- Causal model related to the end state
- Target intermediate states
- Activity metrics