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6.2.2. Reporting of Greenhouse Gas Emissions among IPCC Sectors
The IPCC Common Reporting Framework in the Reporting Instructions describes
how GHGs are reported among the IPCC sectors. GHG emissions associated with
one activity may be reported in different sectors. This framework is important
in understanding how GHG emissions from a given activity might show up in national
accounts.
For the LUCF sector, the reporting of CO2 is straightforward. Emissions and
removals of CO2 resulting from changes in biomass stocks and soil carbon are
reported in the LUCF sector only. On the other hand, non-CO2 emissions from
LULUCF can be reported in different sectors.
For example, non-CO2 GHG emissions from the combustion of biofuels appear in
the energy sector, whereas net CO2 emissions and removals associated with the
production of biofuels are reported in LUCF. Emissions of non-CO2 GHGs from
most activities are reported in the agriculture sector, but emissions for a
few activities are reported in the LUCF sector. This latter reporting applies
to the management of wetlands and to biomass burning in relation to land clearing.
Non-CO2 GHGs from savanna burning are reported in agriculture, however. For
soils, non-CO2 GHGs are reported in agriculture, whereas CO2 emissions and removals
appear in LUCF.
This reporting framework has several implications. Under the UNFCCC, care must
be taken to avoid double-counting or underreporting of GHGs, particularly in
the energy, agriculture, and LUCF sectors. Under the Kyoto Protocol, there is
a potential for double-counting because the agriculture sector mentioned in
Article 3.4 is already listed in Annex A. This chapter focuses on LUCF and hence
on CO2 emissions and removals from soils, rather than on emissions and removals
of trace gases from soils. Chapters 2 and 3
discuss non-CO2 emissions and removals resulting from ARD.
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