If a Tree Falls in a Kyoto Forest and Nobody is There to Hear it, will it be Accounted for? An Insider's View of the Negotiations Surrounding Land Use, Land‐use Change and Forestry for the Second Commitment Period of the Kyoto Protocol

Abstract

Parties are currently considering new accounting rules for land use, land‐use change and forestry (LULUCF) for a second commitment period of the Kyoto Protocol. This article explores these new accounting rules and definitions, particularly in relation to forest management. It looks at various accounting methodologies, including the use of reference levels, a ‘bar approach’, net‐net accounting and full land‐based accounting. It also explores the use of harvested wood products, the implications of force majeure and natural disturbances. It discusses the negotiations relating to new activities for Annex I Parties to the Protocol, including wetland management. The future of the Clean Development Mechanism (CDM) with respect to LULUCF is also considered and the politics and processes associated with the negotiations are revealed. Finally, there is a discussion on a future Protocol and what implications this may have for accounting for emissions and removals from LULUCF activities.