An accounting framework for implementing India’s NDCs and reporting the capacity building needs in the context of the Paris rulebook

Abstract

ABSTRACT The purpose of this paper is to suggest an accounting framework for India for implementation of its nationally determined contributions (NDCs) and design the appropriate modality for reporting its capacity building needs and priorities in a manner that is in consonance with the provisions of the Paris Rule book from the perspective of a developing country. The suggested accounting methodology considers India’s national greenhouse gas (GHG) inventory and climate mitigation policies. The Key Category Analysis concept of the Intergovernmental Panel on Climate Change for accounting GHG inventory estimation at the national level is used to identify and rank the key inventory categories for India. Accounting of various national level mitigation policies is undertaken by assessing their impact on the key categories, subsequently recognizing ‘Key Policies’ in accordance with the provisions of the Paris rulebook. ‘Key Policies’ are found to have a definite role in driving the progress of implementation of NDCs. The study recommends a modality that developing countries can use to report their needs for capacity building support for full implementation of their ‘key policies’ while accounting their future NDCs, using the flexibilities provided under the Paris Rule book.