Accounting rules and procedures will dictate how progress is tracked for various possible types of mitigation contributions that might be included in the 2015 agreement and how their achievement will be determined. Without such rules, it will be difficult, if not impossible, to accurately track progress toward individual contributions as well as towards limiting warming to 2° C or below. The report explores the components of a robust and rigorous accounting framework, lessons learned from existing accounting frame-works, and how such a framework can be developed for the 2015 agreement. The objective is to support the establishment of a sufficiently robust and rigorous common accounting framework for the 2015 agreement, including accounting rules for international transfers of units from marketbased mechanisms and the land sector.

The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Green finance plays a crucial role in promoting sustainable development by mobilizing financial resources toward environmentally sustainable projects. It enables the transition to a low-carbon and climate-resilient economy, which is essential for achieving global climate goals. Green Finance and Sustainable Development Goals explores how, by aligning financial investments with sustainable development objectives, green finance can contribute to the achievement of the United Nations' Sustainable Development Goals (SDGs).The first part of the book examines the connection between climate change and green finance in emerging markets and developing countries, with a particular focus on the impact of globalization and financial development on climate change. The second part of the book focuses on environmental disclosure, standards, and their relevance, with a specific focus on how European countries have implemented green finance to support sustainable development and achieve climate goals. In the third and final part of the book, the authors discuss green finance and sustainable development goals from a global perspective, examining the role of finance and renewable energy transition in supporting sustainable economic development, and how this can be applied to green recovery post-COVID-19.The book provides a comprehensive and up-to-date analysis of the relationship between green finance and sustainable development goals, offering insights and potential solutions for researchers, investors, and policymakers. It also includes real-life case studies, empirical analyses, and policy recommendations from scholars around the world, making it a valuable resource for anyone interested in understanding and addressing the challenges of climate change and sustainable finance in the aftermath of the COVID-19 pandemic.

The land-use sector serves key environmental and social functions and supports the livelihoods of around a half of the world’s population. Despite its importance, however, the climate regime fails to formulate a coherent vision or set of incentives for mitigation and adaptation from the sector. The negotiation of a future climate treaty that will take effect in 2020 presents a key opportunity to improve the current system and create an integrated accounting and incentive framework for adaptation and mitigation strategies across all land-uses. This report - conducted by Climate Focus together with UNIQUE forestry and land use - analyses the current status of the land-use sector under the United Nations Framework Convention on Climate Change and its Kyoto Protocol, and formulates options for how various incentives and systems could be harmonized under a future climate treaty.

An essential resource for understanding the potential role for biomass energy with carbon capture and storage in addressing climate change Biomass Energy with Carbon Capture and Storage (BECCS) offers a comprehensive review of the characteristics of BECCS technologies in relation to its various applications. The authors — a team of expert professionals — bring together in one volume the technical, scientific, social, economic and governance issues relating to the potential deployment of BECCS as a key approach to climate change mitigation. The text contains information on the current and future opportunities and constraints for biomass energy, explores the technologies involved in BECCS systems and the performance characteristics of a variety of technical systems. In addition, the text includes an examination of the role of BECCS in climate change mitigation, carbon accounting across the supply chain and policy frameworks. The authors also offer a review of the social and ethical aspects as well as the costs and economics of BECCS. This important text: Reveals the role BECCS could play in the transition to a low-carbon economy Discusses the wide variety of technical and non-technical constraints of BECCS Presents the basics of biomass energy systems Reviews the technical and engineering issues pertinent to BECCS Explores the societal implications of BECCS systems Written for academics and research professionals, Biomass Energy with Carbon Capture and Storage (BECCS) brings together in one volume the issues surrounding BECCS in an accessible and authoritative manner.

This paper reviews the Fund’s income position for FY 2019 and FY 2020. The paper updates projections provided in April 2018 and proposes decisions for the current year. The paper includes a comprehensive review of the Fund’s income position as required under Rule I-6(4). No change is proposed in the margin for the rate of charge that was established under this rule in April 2018 for the period FY 2019–20.

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

The Paris Agreement fundamentally alters the reach and scope of the international climate change regime. This book provides the first legal commentary to the Agreement's articles, putting them in context and detailing how they are to be understood and put into action.