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 emissions is a special case of accounting for outcomes that are beneficial to humanity as a whole. Arguably the most widely supported and comprehensive list of such outcomes is the United Nations' list of 17 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 will enable better integration of results and will address issues such as double counting / double crediting. It will also enable the wider use of some of the tools developed in the context of GHG accounting.
Basic structure of SDG accounting
The table below gives a high-level comprison of examples of...
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). | |
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 | |
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. 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 procedures. | Scientific methods of observation and measurement have wide application and acceptance |
Generic formulation
An agent deliberately engages in an activity chosen from a number of alternatives. The outcome of the chosen activity can be expressed in a metric that has a direct bearing on a desired state about which there is broad consensus.