Carbon accounting for forest harvesting and wood products: review and evaluation of different approaches

Abstract Under the United Nations Framework Convention on Climate Change, more than 160 countries are required to report their national greenhouse gas inventories. To help countries meet this requirement, the Intergovernmental Panel on Climate Change (IPCC) prepared guidelines for inventorying greenhouse gases. These guidelines are regularly reviewed to ensure that they are based on the best scientific knowledge. In May 1998, in Dakar, Senegal, an IPCC expert meeting reviewed and evaluated three approaches for accounting for carbon from forest harvesting and wood products. They are the atmospheric-flow, stock-change and production approaches. In the future, governments may decide to include one of the three approaches in the land-use change and forestry module of the IPCC Guidelines for National Greenhouse Gas Inventories. Here, we demonstrate how such approaches can be evaluated using technical, scientific and policy criteria. The purpose of this evaluation is to help policy-makers potentially choose an approach for the IPCC Guidelines. This paper presents the framework of the evaluation by separating the technical and policy issues of each approach, but it does not make policy recommendations. On technical and scientific grounds, a group of experts found that the three approaches gave similar results at a global level. Data availability is not a critical factor in choosing between the approaches. However, at the national level, the approaches can differ significantly, for example, in terms of their system boundaries. Depending on technical features of each approach, credits and debits for CO2 flows or changes in carbon stock in wood products are accounted for differently among countries that produce or consume wood. This leads to differing incentives for conserving or enhancing carbon stocks in forests, the use of imported wood products and woodfuels and waste minimisation strategies. Each approach has different implications.