Module 3.3 Guidance on reporting REDD+
performance using IPCC guidelines and guidance
Module developers:
Giacomo Grassi, European Commission – Joint Research Centre
Erika Romijn, Wageningen University

Martin Herold, Wageningen University

After the course the participants should be able to:• Understand the general reporting and review principles• Perform reporting of GHG emissions using the existing IPCC reportingtables• Implement the conservative approach as a possible way to address
potential overestimation of achieved mitigation
V1, May 2015

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
1
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF
Creative Commons LicenseOutline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

2.

Guidance and modalities on reporting REDD+ performance from UNFCCC

3.

Reporting principles under the UNFCCC: transparency, consistency,
comparability, completeness, and accuracy

4.

Structure of a GHG inventory (reporting tables, additional tables, inventory
report)5.

Major challenges for reporting REDD+ by developing countries

6.

Conservativeness as a possible way to address potential incompleteness andpotential overestimation of achieved mitigation of REDD+ estimates

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Outline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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In summary (1/2)
 Non-Annex I countries should report REDD+ performancethrough national communications (NCs – every 4 years) andbiennial update reports (BURs – every 2 years); both include
national GHG inventories● NCs: information on national circumstances, the national

GHG inventory, and information on strategies for mitigation● BURs: updated information on national circumstances,institutional arrangements, national GHG estimates(including GHG inventory), & information on mitigation
actions (i.e. NAMAs, REDD+); Five principles guide the estimation and the reporting of GHG

under the UNFCCC, as well as the process of review or technicalassessment of estimates: Transparency, Consistency,
Comparability, Completeness, and Accuracy
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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In summary (2/2)
 REDD+ estimates should be accurate. If one can’t be accurate,
be conservative.
 The conservativeness principle may be useful:● To justify the omission of pools● Through the application of discount factors, to increase

the acceptability of those REDD+ estimates judged to bea likely overestimate of achieved mitigation (e.g., also incase Tier 1 EF are used) In the initial REDD+ phases, conservativeness may help

broaden participation, allowing those countries with limited
forest-monitoring capacity to join while maintaining strong
incentives for further increasing the accuracy of the estimates,i.e., to move to higher tiers
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Reporting: Basis to assess performancein REDD+
Reporting:
Requires preparation and publication of information on anthropogenic
GHG estimates (emissions and removals), and on mitigation actions, in a
GHG inventory, composed of estimates in common reporting format(CRF) tables + information on methods in a national inventory report (orsimilar)Accounting:
Requires use of the reported information to assess a party’s performanceas compared to its commitments (e.g., under Kyoto Protocol, KP) or
reference levels (e.g., in REDD+)  basis for possible payments forresults-based actions
Quality of GHG inventories relies on (1) credibility of estimates AND(2) way the information is presented
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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UNFCCC reporting requirements (1/5)
Reporting requirements differ for Annex I and non-Annex I:

 Annex I: National communications (NC, every 4yrs), GHG

inventories (annual), biennial reports (BRs, 2yrs), all subject toreview+ Forest management reference level (FMRL, under the KP)

 Non-Annex I: National Communications (NC, 4yrs), andbiennial update reports (BURs, 2yrs)*+ Forest reference emissions levels (FREL) and/or Forest
reference levels (FRL) (voluntary, in the context of REDD+)

Guidelines on requirements are detailed for Annex I (especially for
GHG inventories), but are more generic for non-Annex I parties.
* Least developed/small island developing parties may submit NC and BUR at their discretion.
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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UNFCCC reporting requirements (4/5)
For REDD+ activities, information to be reported include: Forest Reference Emissions Levels (FREL) and/or Forest

Reference Levels (FRL), prepared on the basis of agreed
guidelines (Dec. 12/CP.17*) and IPCC methodologies (including
2003 GPG for LULUCF)

 The information is subject to assessment according to Dec.
13/CP.19* Information in country submissions should be transparent, complete (i.e.
allowing to reproduce FREL/FRL), accurate, consistent, and include:(a) Information used in constructing FREL/FRL, including historical data(b) Information on methods, data sets, approaches, models and assumptions
used, and descriptions of relevant policies and plans(c) Pools/gases, and activities included in FREL and/or FRL and the reasons forany omission, noting that significant pools and/or activities cannot be
excluded
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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UNFCCC reporting requirements (5/5)
For REDD+ activities, information to be reported includes(continued): Information on safeguards (decision 1/CP.16)
 For receiving payments for results-based actions, information

on forest-related emissions/removals resulting from
REDD+ activities (prepared following agreed guidelines (seeDec. 12/CP.17 and Dec. 13/CP.19 and IPCC methodologies) is
to be reported as annex to the BUR

The information is assessed as part of the ICA process

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Outline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

2.

Guidance and modalities on reporting REDD+ performance from
UNFCCC

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Methodological steps

Maps and/or synthesized data

Forest definition

Accounting area

Definition of forest classes

Activity data

Choice of Activity Data and(pre-)processing methods

Emission factors

Choice of emission factors anddescription of their development

Estimation of emissions and removals,
including accounting approach
Disaggregation of emissions by Sources
and removals by Sinks

Explain how derived

Publically available

Guidance from the Carbon Fund
Methodological Framework

Average annual emissions over theReference Period

Adjusted emissions
Any spatial data used to adjust
emissions

Estimation of accuracy, precision,
and/or confidence level
Discussion of key uncertainties

Source: World Bank FCPF 2013.

Rationale for adjusting emissions
Methods and assumptions associated
3.3 Guidanceon reporting REDD+ performance using IPCC Guidelines and Guidancewith Module
adjustingemissions
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Overview of the latest guidance and modalities onreporting REDD+ performance (4/5)
 In order to obtain and receive payments for results-based actions,the results need to be verified by a technical team of experts

 The technical team consists of two UNFCCC LULUCF experts, from adeveloping and developed country party, and will analyse thesubmitted data and information on the extent to which:● There is consistency in methodologies, definitions,comprehensiveness, and information provided between theassessed reference level and the results of the implementationof the activities● The data and information provided in the technical annex istransparent, consistent, complete and accurate, andconsistent with the guidelines● The results are accurate, to the extent possible
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Overview of the latest guidance and modalities onreporting REDD+ performance (5/5)
 The party that submitted the technical annex and the technical teamof experts may interact with each other to seek / provide
clarifications and additional information on the technicalannex to facilitate the analysis by the technical team

 The technical team will develop a technical report (published on the
UNFCCC web platform), containing:● Technical annex submitted by the party● Analysis of the technical annex● Areas for technical improvement (on data, methodologies)● Any comments and/or responses by the party, including areas
for further improvement and capacity-building needs

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Outline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

2.

Guidance and modalities on reporting REDD+ performance from UNFCCC

3.

Reporting principles under the UNFCCC: transparency, consistency,
comparability, completeness, and accuracy

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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UNFCCC reporting principles

 Five general principles guide the estimation and thereporting of GHG under UNFCCC

 Transparency, Consistency, Comparability, Completenessand Accuracy

 These principles guide also the process of review or
technical assessment of the estimates

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Transparency
 All the assumptions and the methodologies used in theinventory should be clearly explained and documented, so
anyone can verify its correctness

 GHG estimates are reported at a level of disaggregation whichallows verifying calculations

 Most relevant background data are provided in the report

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Consistency
 The same definitions and methodologies should be usedin different years

 Ensures differences between years and categories reflect
real differences in emissions

 Under certain circumstances, estimates using different

methodologies for different years can be considered
consistent if they have been calculated in a transparent
manner Recalculations of previously submitted estimates are possible
to improve accuracy and/or completeness, providing that all
the relevant information is properly documented

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Comparability Across countries
 For this purpose, parties should follow the methodologies

and standard formats (including the allocation of different
source/sink categories) provided by the IPCC and agreed
within the UNFCCC

 Comparability not mentioned in REDD+ related COP decisions– however, if estimates are transparent, consistent,
complete and accurate, and follow IPCC guidance, they
can be considered methodologically comparable

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Completeness Estimates should include—for all the relevant geographicalcoverage—all the agreed* categories, gases, and pools When gaps exist, all the relevant information and justificationon these gaps should be documented in a transparent manner* In REDD+ context, all significant pools/gases and activities should be included(see Module 2.7)

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Accuracy
 Estimates should be systematically neither over nor under

the true value, so far as can be judged, and uncertainties
should be reduced so far as is practicable Appropriate methodologies should be used, in accordancewith the IPCC, to promote accuracy in inventories and toquantify the uncertainties in order to improve future
inventories

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Outline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

2.

Guidance and modalities on reporting REDD+ performance from UNFCCC

3.

Reporting principles under the UNFCCC: transparency, consistency,
comparability, completeness, and accuracy

4.

Structure of a GHG inventory (reporting tables, additional tables,
inventory report)

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Structure of a GHG inventory
A national inventory of GHG anthropogenic emissions andremovals is typically divided into two parts:

 Reporting tables: A series of standardized data tables that
contain mainly quantitative information (i.e., numericalestimates of emissions and removals)

 Inventory report: Comprehensive and transparent

information about how estimates have been calculated

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Reporting tables
Reporting tables typically include columns for:

 The initial and final land-use category: Additional

stratification is encouraged (subdivisions) according to criteriasuch as climate zone, soil type, vegetation type, ecologicalzones, etc.

 The activity data (AD, see Modules 2.1 and 2.2): area ofland (in kha) subject, e.g., to gross deforestation,
degradation, or forest management

 The emission factors (EF, see Module 2.3): The C stockchanges per unit area, separated for each carbon pool

 The total change in C stock: AD x EF (see Module 2.5)
 The total emissions (expressed as CO2)
Documentation box: references to relevant sections of theinventory report if additional information is needed
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Example of reporting table
Example of a table reporting emissions from deforestation (modified from(Mg C/ha)

soils

(Mg
CO2/ha)CHANGE IN CARBON STOCK (3)Net carbon stock change in:
Biomass

Dead org.
mattersoils

above- below- deadground ground wood litter(Gg C)Net CO2 emissions/removals (3)SubTotal area
above- below- deadLand-Use Category division
(kha)
(1)
ground ground wood litter(4)

IMPLIED CARBON STOCKGREENHOUSE GAS SOURCE ACTIVITY
CHANGE FACTORS (2)AND SINK CATEGORIESDATANet carbon stock change perunit area in:dead org.
biomass
matter

Implied emission/
removal factor per area

KP LULUCF tables for illustrative purposes only)

(Gg
CO2)

A. Total
Deforestation
1. Forest Land
(specify)
converted to(specify)
Cropland2. Forest Land
(specify)
converted to(specify)
Grassland…..
(1) Land categories may be further divided according to climate zone, management system, soil type, vegetation
type, tree species, ecological zones, national land classification or other criteria.
(2) The signs for estimates of increases in C stocks are positive (+) and of decreases in C stocks are negative (-).
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
24(3) According to IPCC, changes in C stocks are converted to CO2 by multiplying C by 44/12 and changing the sign
REDD+ training
University,
World Bankfor net CO2 removals
to be materials
negative by(-)GOFC-GOLD,and for net Wageningen
CO2 emissions
to be positive(+). FCPF

Notation keys reporting tables
 To ensure completeness, it is good practice to fill all cells of

the table. Even if pools are excluded due to effort required tocollect – include justification?

 If emissions/removals have not been estimated or cannot bereported, the following qualitative “notation keys” should be
used, along with supporting documentation

Notation key
NE (not
estimated)
IE (included
elsewhere)
C (confidential
information)

Explanation
Emissions / removals occur but have not been estimated orreported.
Emissions / removals for this activity or category are
estimated but included elsewhere (indicate where).
Emissions / removals are aggregated and included elsewherein the inventory because reporting at a disaggregated level
could lead to the disclosure of confidential information.

NA (not
The activity or category exists but relevant emissions andapplicable)
removals are considered never to occur.
NO (not
An activity or process does not exist within a country.
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
occurring)
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Outline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

2.

Guidance and modalities on reporting REDD+ performance from UNFCCC

3.

Reporting principles under the UNFCCC: transparency, consistency,
comparability, completeness, and accuracy

4.

Structure of a GHG inventory (reporting tables, additional tables, inventory
report)5.

Major challenges for reporting REDD+ by developing countries

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Challenges in relation to reporting principles
What difficulties can be expected by developing countries when reporting
REDD+ following the five principles outlined above?
 Transparency, consistency, and comparability:● Achievable by most countries (after adequate capacity building if
needed) Completeness:● From official reports (NC, FAO FRA) only a few countries currently
report data on soil carbon, although these emissions following
deforestation are likely to be “significant”
 Accuracy:• According to IPCC, key categories and significant pools should be
estimated with higher tiers (2 or 3), i.e., country-specific data
stratified by climate, forest, soil, and conversion type at afine/medium spatial scale  big challenge

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

27

Outline of lecture
1.

Reporting and accounting REDD+ performance: UNFCCC reporting
requirements

2.

Guidance and modalities on reporting REDD+ performance from UNFCCC

3.

Reporting principles under the UNFCCC: transparency, consistency,
comparability, completeness, and accuracy

4.

Structure of a GHG inventory (reporting tables, additional tables, inventory
report)5.

Major challenges for reporting REDD+ by developing countries

6.

Conservativeness as a possible way to address potential

incompleteness and potential overestimation of achieved mitigationof REDD+ estimates

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Addressing incomplete estimates Likely cause of incomplete estimates: Lack of reliable data forthe soil pool

 Here, what is important is not providing evidence for “soil not
being a source” (difficult in many cases) but rather that“emission reductions are not overestimated”

 In many cases (e.g., when soil is a source of emissions fromdeforestation and the deforested area decreases as comparedto the reference level), not reporting means being
conservative** Not valid if area deforested increased from reference level toassessment period (source must be estimated and reported)
Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Estimates not following IPCC
 Likely case of estimate not following the good practice by

IPCC: When Tier 1 EF (e.g., values of carbon stock per unit ofdeforested area) are used for a key category/significant pool

 In this case the justification for being conservative is when the
Tier 1 estimates are judged to likely be an overestimate ofemission reductions—and thus the likelihood of receiving
significant payments not associated to real emission
reductions—is expected to be high As for the Kyoto Protocol, conservativeness factors tabulated
based on 50% confidence interval could be applied

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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Country examples and exercises
Country examples

 Annex 1 country example of GHG inventory reporting (LULUCF)
 Appling the conservativeness approach to the DRC example (matrix approach)(See Module 2.7 Country Example)

Exercises Reporting GHG emissions and removals using IPCC reporting tables
1. Land transition matrix
2. Emissions from deforestation

Module 3.3 Guidance on reporting REDD+ performance using IPCC Guidelines and Guidance
REDD+ training materials by GOFC-GOLD, Wageningen University, World Bank FCPF

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