Abstract

SUMMARY The present article is a contribution to the international debate on the compensation mechanism for reducing emissions from deforestation and forest degradation in developing countries (REDD). Since its inception, the debate has constantly widened its scope to now cover deforestation, degradation and forest management. In order to avoid methodological complexities and inconsistencies in carbon reporting and accounting, the authors promote a unified accounting system that does not distinguish between industrialized and developing countries. Such a system has been created for Annex-I countries with the Kyoto Articles 3.3 and 3.4. It allowed for a stepwise implementation and recognized the need for capacity building and “learning-by-doing” for the first commitment period. If this system serves as a blueprint, the main difference will be that industrialized countries have overall targets, while developing countries would determine a sectoral reference level for land use emissions, against which emissi...

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