Assessing the contribution of harvested wood products under greenhouse gas estimation: accounting under the Paris Agreement and the potential for double-counting among the choice of approaches

Table 1 Summary of HWP treatment under various UNFCCC schemes

Scheme	HWP approach	Applied IPCC guidelines
GHG inventory before PA
For Annex I	Production approach, stock-change approach, atmospheric-flow approach Simple-decay approach	2006 IPCC guidelines
For non-Annex I	No specific rule	Revised 1996 guidelines^a
KP
First commitment period	Instantaneous oxidation	GPG-LULUCF
Second commitment period	Production-based approach/instantaneous oxidation	2006 IPCC Guidelines 2013 KPSG
REDD+	No specific rule	Most recent IPCC guidelines
PA
GHG inventory	Production approach (or instantaneous oxidation)—as common information Any approach for national GHG inventory estimation	2006 IPCC Guidelines and any subsequent IPCC guidelines
NDC accounting	Any approach	IPCC guidance (= all IPCC guidelines and guidance)

^aUsing the Revised 1996 Guidance is mandatory but using Good Practice Guidance for LULUCF is encouraged. Using the 2006 IPCC guidelines is allowed

ISSN: 1750-0680