Overview

2013 REVISEDSUPPLEMENTARY METHODSAND GOOD PRACTICEGUIDANCE ARISING FROM THE
KYOTO PROTOCOLOVERVIEW

2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

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Overview

Lead Authors
Takahiko Hiraishi (Japan), Thelma Krug (Brazil), Rizaldi Boer (Indonesia), Sergio Gonzalez (Chile), Jim
Penman (UK), Robert Sturgiss (Australia), Washington Zhakata (Zimbabwe), Kiyoto Tanabe (IPCC TFI TSU)
and Nalin Srivastava (IPCC TFI TSU)

Review Editors
William Irving (USA) and Lingxi Zhou (China)

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2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

Overview

Contents
Overview
1

Introduction ...................................................................................................................................................... 42

Background ...................................................................................................................................................... 53

The need to update Chapter 4 of GPG- LULUCF ............................................................................................ 5

4

Structure and content of the KP Supplement .................................................................................................. 11

5

Policy relevance ............................................................................................................................................. 14

TablesTable 1Treatment of LULUCF activities in the second commitment period of the Kyoto Protocol
relative to the first commitment period ................................................................................ 7

Table 2

Table of Contents of the KP Supplement ........................................................................... 122013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

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1 INTRODUCTION
The 2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol (KP
Supplement) provides supplementary methods and good practice guidance 1 for estimating and reporting
anthropogenic greenhouse gas (GHG) emissions and removals resulting from land use, land-use change andforestry (LULUCF) activities under Article 3.3 and Article 3.4 of the Kyoto Protocol for the second
commitment period, 2013-2020.
The KP Supplement was requested by the Decision2 on LULUCF of the United Nations Framework Convention
on Climate Change (UNFCCC) Conference of the Parties Serving as the Meeting of the Parties to the Kyoto
Protocol, taken in Durban in 2011. The KP Supplement updates Chapter 4 of the Good Practice Guidance forLand Use, Land-Use Change and Forestry 3 (GPG-LULUCF), which provides supplementary methods for
LULUCF activities for the first commitment period, 2008-2012. The structure and wording of Chapter 4 havebeen maintained wherever possible4.
Under the provisions of Articles 7.1 and 7.2 of the Kyoto Protocol, Parties are required to incorporate, in theirannual GHG inventories and national communications, supplementary information relating to anthropogenic
emissions by sources and removals by sinks of CO2 and other greenhouse gases associated with LULUCF
activities under Article 3.3 and Article 3.4 of the Kyoto Protocol 5. For the second commitment period, theactivities included under Article 3.3 are Afforestation, Reforestation, and Deforestation since 1990, which
remain mandatory. Activities under Article 3.4 are Forest Management, which becomes mandatory for thesecond commitment period, and elective activities, namely Cropland Management, Grazing Land Management,
Revegetation and Wetland Drainage and Rewetting6.

1

Supplementary methods are additional guidance to produce the supplementary information needed in greenhouse gas
inventories to meet the LULUCF rules for the Kyoto Protocol. Compliance with good practice means neither over- norunderestimates so far as can be judged, and that uncertainties are reduced so far as is practicable.

2

Decision 2/CMP.7 (Land use, land-use change and forestry) contained in document FCCC/KP/CMP/2011/10/Add.1.

3

Intergovernmental Panel on Climate Change (IPCC) (2003). Penman J., Gytarsky M., Hiraishi T., Krug, T., Kruger D.,
Pipatti R., Buendia L., Miwa K., Ngara T., Tanabe K., and Wagner F (Eds). Good Practice Guidance for Land Use, LandUse Change and Forestry IPCC/IGES, Hayama, Japan.

4Consistent with the decision of the IPCC Plenary, the KP Supplement does not update Section 4.3 of GPG-LULUCF,
which concerns LULUCF projects hosted by Parties listed in Annex B to the Kyoto Protocol (Joint Implementation
projects) and Afforestation or Reforestation project activities hosted by Parties not listed in Annex I to the UNFCCC(Clean Development Mechanism project activities).

5

See Articles 3.3, 3.4, 3.7, 6 and 12 of the Kyoto Protocol (http://unfccc.int/resource/docs/convkp/kpeng.pdf) and Decisions
16/CMP.1, 18/CMP.1, 22/CMP.1 as contained in FCCC/KP/CMP/2005/8/Add.3, and Decision 2/CMP.7 contained in
FCCC/KP/CMP/2011/10/Add.1.

6

LULUCF related requirements are contained in Decision 16/CMP.1 (Land use, land-use change and forestry) and Decision
2/CMP.7 (Land use, land-use change and forestry) contained in documents FCCC/KP/CMP/2005/8/Add.3, p.3 and
FCCC/KP/CMP/2011/10/Add.1,
p.13
respectively.
Decision
2/CMP.6
containedindocument
FCCC/KP/CMP/2010/12/Add.1, p.5, establishes that for the second commitment period definitions of forest, afforestation,
reforestation, deforestation, forest management, cropland management, grazing land management and revegetation shallbe the same as in the first commitment period under the Kyoto Protocol. The activities are defined as follows:“Afforestation” is the direct human-induced conversion of land that has not been forested for a period of at least 50 years
to forested land through planting, seeding and/or the human-induced promotion of natural seed sources.
“Reforestation” is the direct human-induced conversion of non-forested land to forested land through planting, seeding
and/or the human-induced promotion of natural seed sources, on land that was forested but that has been converted to
non-forested land. For the first commitment period, reforestation activities will be limited to reforestation occurring on
those lands that did not contain forest 31 December 1989.
“Deforestation” is the direct human-induced conversion of forested land to non-forested land.
“Forest management” is a system of practices for stewardship and use of forest land aimed at fulfilling relevant ecological(including biological diversity), economic and social functions of the forest in a sustainable manner.
“Cropland management” is the system of practices on land on which agricultural crops are grown and on land that is set
aside or temporarily not being used for crop production.
“Grazing land management” is the system of practices on land used for livestock production aimed at manipulating theamount and type of vegetation and livestock produced.

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The KP Supplement builds on methods and guidance provided by the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories (2006 IPCC Guidelines) and will be used in conjunction with the 2006 IPCC
Guidelines and with the 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas
Inventories: Wetlands (Wetlands Supplement).

2 BACKGROUNDThe UNFCCC Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol at its
seventh session (CMP 7), held in December 2011 in Durban, South Africa, invited the IPCC to:…review and, if necessary, update supplementary methodologies for estimating
anthropogenic greenhouse gas emissions by sources and removals by sinks resulting fromland use, land-use change and forestry activities under Article 3, paragraphs 3 and 4, of the
Kyoto Protocol, related to the annex to this decision, on the basis of, inter alia, chapter 4 of
its Good Practice Guidance for Land Use, Land-Use Change and Forestry7.
In response to the UNFCCC’s invitation, the need to update Chapter 4 was considered at the IPCC Scoping
Meeting to consider the Invitation from UNFCCC CMP 7 that took place in Geneva in May 2012.
The IPCC at its 35th Session decided to produce the KP Supplement and agreed Terms of Reference, a Table ofContents and a Work Plan8. The Terms of Reference specified that the revision of Chapter 4 of the GPGLULUCF should be consistent with the 2006 IPCC Guidelines and with the decisions of the COP and CMP, thatit should not revise or replace the 2006 IPCC Guidelines, and that it should maintain the structure and content of
the existing Chapter 4 of the GPG-LULUCF.

3 THE NEED TO UPDATE CHAPTER 4 OF GPGLULUCF
Chapter 4 of the GPG-LULUCF provides supplementary methods and good practice guidance related to
LULUCF activities, based on the general GHG inventory guidance provided in other chapters of the GPGLULUCF and the rules governing the treatment of LULUCF activities in the first commitment period of Kyoto
Protocol9. The need to review and update Chapter 4 of the GPG-LULUCF for the second commitment periodarises because:First, the rules for reporting and accounting of LULUCF activities for the second commitment period under the
Kyoto Protocol differ in some respects from the rules for the first commitment period.
Second, updating is needed in the light of the CMP decision to use the 2006 IPCC Guidelines for the second
commitment period under the Kyoto Protocol10.
The new rules for the treatment of LULUCF in the second commitment period of the Kyoto Protocol agreed by
CMP 7 contain, amongst other things, new provisions, which are not covered in the existing Chapter 4 of the
GPG-LULUCF, on Forest Management; natural disturbances in Forest Management and Afforestation and
Reforestation areas; Harvested Wood Products; and Wetland Drainage and Rewetting. Table 1 summarises the“Revegetation” is a direct human-induced activity to increase carbon stocks on sites through the establishment ofvegetation that covers a minimum area of 0.05 hectares and does not meet the definitions of afforestation and reforestation
contained here.
“Wetland drainage and rewetting” is a system of practices for draining and rewetting on land with organic soil that covers
a minimum area of 1 hectare. The activity applies to all lands that have been drained since 1990 and to all lands that havebeen rewetted since 1990 and that are not accounted for under any other activity as defined above, where drainage is the
direct human-induced lowering of the soil water table and rewetting is the direct human-induced partial or total reversalof drainage.
7

See paragraph 8 of Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.12.

8

See http://www.ipcc-nggip.iges.or.jp/home/2013KPSupplementaryGuidance_inv.html.

9

Decision 16/CMP.1 (Land use, land-use change and forestry) contained in document FCCC/KP/CMP/2005/8/Add.3.

10

Decision 4/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.25.

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important changes in the treatment of LULUCF activities in the second commitment period of the Kyoto
Protocol under Decision 2/CMP.7.
The changes required for KP Supplement can be classified as follows:Changes stemming from the use of the 2006 IPCC Guidelines. These include the changes needed to makethe guidance in Chapter 4 consistent with the 2006 IPCC Guidelines.



Changes pursuant to Decisions 2/CMP.7. These include:

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(i)

Substantive changes reflecting the revised rules governing the treatment of LULUCF in the second
commitment period of the Kyoto Protocol. These are summarised in Table 1 and include making
Forest Management mandatory, provisions on Harvested Wood Products and natural disturbances,and including Wetland Drainage and Rewetting as an elective activity. The changes involve adding
new guidance and updating the existing guidance including decision trees and figures;(ii)

Consequential changes such as making reference to the “second commitment period” and updatingreferences to CMP decisions.

2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

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TABLE 1
TREATMENT OF LULUCF ACTIVITIES IN THE SECOND COMMITMENT PERIOD OF THE KYOTO PROTOCOL RELATIVE TO THE
FIRST COMMITMENT PERIOD

Element

Second commitment period (Decision 2/CMP.7)

Firstcommitment
period (Decision
16/CMP.1)

ForestManagement



Accounting for Forest Management shall be mandatory, along with Article
3.3 activities, and Article 3.4 activities elected in the first commitment
period11.
Accounting for Forest Management shall be done on the basis of the Forest
Management Reference Level 12 inscribed in the appendix to Decision
2/CMP.713.
Parties shall demonstrate methodological consistency between the Forest
Management Reference Level and reporting for Forest Management during
the second commitment period, including in the area accounted for; in thetreatment of Harvested Wood Products; and in the accounting of any
emissions from natural disturbances14.
Parties shall make technical corrections, if necessary, to ensure
methodological consistency between the Forest Management Reference
Level and reporting for Forest Management during the commitment period,
including applying IPCC methods for ensuring time-series consistency15.
Technical corrections shall be applied after adoption of the Forest
Management Reference Level if the reported data used to establish it are
subject to recalculations, to include in the accounting the impact of therecalculations on the reported data that have been used by the Party to set theForest Management Reference Level16.

Emissions from Harvested Wood Products removed from a Party’s forests
which are accounted for under Article 3.3 and Article 3.4 shall be accounted
for by that Party only; imported Harvested Wood Products, irrespective of
their origin, shall not be accounted by the importing Party17.
Accounting of Harvested Wood Products shall be on the basis of
instantaneous oxidation 18 , unless other provisions set out in Decision
2/CMP.7 (summarised below) apply.
The treatment of Harvested Wood Products in the construction of a projected
Forest Management Reference Level shall not be on the basis of
instantaneous oxidation19.

Harvested Wood
Products notaccounted for, or
equivalently
assumed to beinstantaneously
oxidised.









Accounting ofHarvested
Wood Products









ForestManagement
is an elective
activity under
Article 3.4.
AccountingforForestManagement
is on a grossnet basis.

11

Paragraph 7 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.14

12

The Forest Management Reference Level is a value of annual net emissions and removals from Forest Management,
against which the net emissions and removals reported for Forest Management during the second commitment period, will
be compared for accounting purposes. Guidance on how to construct the Forest Management Reference Level is provided
by the Appendix II to Decision 2/CMP.6 contained in document FCCC/KP/CMP/2010/12/Add.1. An overview ofapproaches, methods and elements used in construction of Forest Management Reference Levels is provided in Section
2.7.5.1 of this supplement.

13

Paragraph 12 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.14

14

Paragraph 14 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.15

15

Paragraph 14 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.15

16

Paragraph 15 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.15

17

Paragraph 27 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.16

18

Paragraph 28 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.16

19

Paragraph 16 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.15

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TABLE 1 (CONTINUED)TREATMENT OF LULUCF ACTIVITIES IN THE SECOND COMMITMENT PERIOD OF THE KYOTO PROTOCOL RELATIVE TO THE
FIRST COMMITMENT PERIOD

Element

Second commitment period (Decision 2/CMP.7)

Accounting ofHarvested
Wood Products











Treatment of
naturaldisturbances



First
commitment
period (Decision
16/CMP.1)

If transparent and verifiable activity data for the specified categories (paper,
wood panels and sawn wood) are available, accounting of Harvested Wood
Products shall be on the basis of the change in the Harvested Wood Products
pool during the second and subsequent commitment periods, estimated using
the first-order decay function with default half-lives provided in the Decision
2/CMP.7 (based on GPG-LULUCF)20.
Parties may use country-specific half-lives as an alternative to thosespecified in Decision 2/CMP.7, or to account for Harvested Wood Products
in accordance with the definitions and estimation methodologies in the mostrecently adopted IPCC guidelines, and any subsequent clarifications agreed
by the COP, if verifiable and transparent activity data are available and themethodologies used are at least as detailed or accurate as those specified in
the Decision21.
Harvested Wood Products resulting from Deforestation; solid waste disposalsites (where carbon dioxide emissions are separately accounted for); andwood harvested for energy purposes shall be accounted for on the basis of
instantaneous oxidation22.
Emissions that occur in the second commitment period from Harvested
Wood Products removed from forests prior to the start of the second
commitment period shall also be accounted for. Emissions from Harvested
Wood Products already accounted for during the first commitment period on
the basis of instantaneous oxidation shall be excluded23.
Parties may choose not to account for the emissions from Harvested Wood
Products from forests prior to the start of the second commitment period if
the Forest Management Reference Level is based on a projection and shallensure consistency in the treatment of the Harvested Wood Products pool inthe second commitment period24.
Natural disturbances are defined as non-anthropogenic events or nonanthropogenic circumstances. For the purposes of this decision, these eventsor circumstances are those that cause significant emissions in forests andare beyond the control of, and not materially influenced by, a Party. Thesemay include wildfires, insect and disease infestations, extreme weather
events and/or geological disturbances, beyond the control of, and notmaterially influenced by, a Party. These exclude harvesting and prescribedburning25.

All emissions andsubsequent
removals fromnaturaldisturbances on(units of) lands
subject to
Afforestation or
Reforestation, orForestManagement (ifelected) are to beaccounted.

20

Paragraph 29 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.16-17

21

Paragraph 30 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.17

22

Paragraphs 31 & 32 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.17

23

Paragraph 16 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.15

24

Paragraph 16 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.15

25

Paragraph 1(a) of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.13

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TABLE 1 (CONTINUED)TREATMENT OF LULUCF ACTIVITIES IN THE SECOND COMMITMENT PERIOD OF THE KYOTO PROTOCOL RELATIVE TO THE
FIRST COMMITMENT PERIOD

Element

Second commitment period (Decision 2/CMP.7)

Treatment of
naturaldisturbances

The following provisions apply to those Parties wishing to make use of the natural
disturbance provisions: Parties may exclude from the accounting of Afforestation and Reforestation andForest Management (either annually or at the end of second commitment period)
emissions from natural disturbances that in any single year exceed a Forest
Management background level provided certain conditions are met. Any
subsequent removals during the commitment period on the lands affected bynatural disturbance shall also be excluded from accounting. Emissions fromdisturbances may only be excluded in years where those emissions are above thebackground level plus the margin where a margin is needed26.
 Parties shall provide country-specific information in their national inventory
report for 201527 on the background level of emissions associated with natural
disturbances that have been included in their Forest Management Reference
Level; how the background level has been estimated; and information on how to
avoid the expectation of net credits or net debits during the commitment
period28.






First
commitment
period (Decision
16/CMP.1)

Parties shall account for emissions associated with salvage logging and shall not
exclude from accounting emissions from natural disturbances on those lands thatare subject to land-use change following the disturbance29.
Parties shall calculate the net emissions and removals subject to those provisions
and shall provide transparent information on30:
 Identification of all lands subject to natural disturbance (including their georeferenced location, year, and types of disturbances); How annual emissions resulting from disturbances and the subsequent
removals in those areas are estimated.
Parties shall also provide transparent information that 31:
 Shows that no land-use change has occurred on lands for which the natural
disturbance provision is applied and explains the methods and criteria for
identifying any future land-use changes on those land areas during thecommitment period;
 Demonstrates that occurrences were beyond the control of, and notmaterially influenced by, the Party in the commitment period bydemonstrating practicable efforts to prevent, manage or control theoccurrences; Demonstrates the efforts taken to rehabilitate, where practicable, the land forwhich the natural disturbance provisions are applied; and Shows that salvage logging emissions were not excluded from accounting.

26

Paragraph 33 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.17-18

27

According to Decision 2/CMP.8, Annex I, paragraph 1.(k)(ii) contained in document FCCC/KP/CMP/2012/13/Add.1, p.17,
the information on the estimation of the background level is to be included in the report to facilitate the calculation of theassigned amount pursuant to Article 3, paragraphs 7bis, 8 and 8bis, of the KP for the second commitment period.

28

Paragraph 33 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.17-18

29

Paragraph 33 of Annex of Decision 2/CMP.7 contained in document FCCC/KP/2011/10/Add.1, p.18

30

Paragraph 34 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.18

31

Paragraph 34 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.18

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TABLE 1 (CONTINUED)TREATMENT OF LULUCF ACTIVITIES IN THE SECOND COMMITMENT PERIOD OF THE KYOTO PROTOCOL RELATIVE TO THE
FIRST COMMITMENT PERIOD

Element

Second commitment period ( Decision 2/CMP.7)

Firstcommitment
period (Decision
16/CMP.1)

Treatment ofemissionsfrom harvest
andconversion offorestplantations
to non-forest
lands



Parties may include in the accounting of Forest Management under Article 3.4
anthropogenic greenhouse gas emissions by sources and removals by sinks
resulting from the harvest and conversion of forest plantations, accounted forunder Forest Management, to non-forest land, provided that all of the following
requirements are met32:
 The forest plantation was first established through direct human-induced
planting and/or seeding of non-forest land before 1 January 1990, and, if reestablished, that this last occurred on forest land through direct humaninduced planting and/or seeding after 1 January 1960.
 A new forest of at least equivalent area as the harvested forest plantation isestablished through direct human-induced planting and/or seeding of nonforested land that did not contain forest on 31 December 1989.
 A debit under Article 3.4 would be generated if the newly established forest
does not reach at least the equivalent carbon stock that was contained in theharvested forest plantation at the time of harvest, within the normal
harvesting cycle of the harvested forest plantation.
 All lands and associated carbon pools subject to the provision shall beidentified, monitored and reported, including the georeferenced location andthe year of conversion and accounted for as Forest Management under
Article 3.4 and not under Article 3.3.



Wetland Drainage and Rewetting was added as a new elective activity under
Article 3.4 by Decision 2/CMP.733.
Wetland Drainage and Rewetting is defined as a system of practices for draining
and rewetting on land with organic soil that covers a minimum area of 1
hectare. The activity applies to all lands that have been drained since 1990 andto all lands that have been rewetted since 1990 and that are not accounted forunder any other activity as defined in this annex where drainage is the direct
human-induced lowering of the soil water table and rewetting is the direct
human-induced partial or total reversal of drainage34.
Estimation methodologies for Wetland Drainage and Rewetting shall be basedon the most recently adopted or encouraged IPCC guidelines and any subsequentclarifications agreed by the COP35.
Accounting for Wetland Drainage and Rewetting shall be done on a net-net
basis36, while avoiding double counting37.

Wetland Drainage
and Rewetting is
not part of theelective activities
under Article 3.438.

Inclusion of
Wetland
Drainage
andRewetting as
an elective
activity
under Article
3.4










Emissions and/or removals
fromallAfforestation
andReforestation
are
to
be
reported andaccounted forunder Article
3.3.
Emissions
and/orremovals fromharvestandconversion offorestplantations aretobeaccounted for
under
Deforestation.

32

Paragraph 37-39 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.19.

33

Paragraph 10 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.14.

34

Paragraph 1(b) of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.13.

35

Paragraph 11 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.14.

36

Paragraph 12 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.14.

37

Paragraph 10 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.14.

38

Wetlands subject to drainage and rewetting since 1990 could potentially be included in any other Article 3.3 or 3.4 activity
under the rules in the first commitment period (see Sections 1.1, 1.2 and 2.12).

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TABLE 1 (CONTINUED)TREATMENT OF LULUCF ACTIVITIES IN THE SECOND COMMITMENT PERIOD OF THE KYOTO PROTOCOL RELATIVE TO THE
FIRST COMMITMENT PERIOD

Element

Second commitment period (Decision 2/CMP.7)

First commitment
period (Decision
16/CMP.1)

OtherchangesNo explicit
provision but
included under
ForestManagement.

Parties shall report and account for all emissions from conversion of naturalforests to planted forests39.

4 STRUCTURE AND CONTENT OF THE KP
SUPPLEMENTThe KP Supplement maintains the structure and general content of Chapter 4 in GPG-LULUCF. Wherevernecessary, it replaces references to the GPG-LULUCF with those of 2006 IPCC Guidelines, and adds additional
material to existing sections or adds new sections where required by the new rules. It updates Chapter 4 of the
GPG-LULUCF to be consistent with the 2006 IPCC Guidelines but does not revise or replace the 2006 IPCC
Guidelines.
There are two chapters in the KP Supplement corresponding to the first two main sections of Chapter 4 of the
GPG-LULUCF:

Chapter 1: Introduction
This chapter deals with overview of steps to estimate and report supplementary information for Article 3.3 and3.4 activities; general rules for categorisation of lands under Articles 3.3 and 3.4 activities; and the relationshipbetween Annex I national inventories and Article 6 projects40. Updates include:(i)Changes to steps for reporting supplementary information and the general rules for categorisationof lands under Articles 3.3 and 3.4 lands including the reporting hierarchy of activities, due toForest Management being made a mandatory activity and inclusion of Wetland Drainage andRewetting as an elective activity under Article 3.4; and(ii)

Updating decision trees and figures to reflect Decision 2/CMP.7.

Chapter 2: Methods for estimation, measurement, monitoring and reporting of
LULUCF activities under Articles 3.3 and 3.4
This chapter includes generic and activity-specific methodological guidance on area identification, stratification
and reporting, and estimation of carbon stock changes and non-CO2 GHG emissions. Some new sections havebeen added and the existing guidance in Chapter 4 of GPG-LULUCF has been extensively revised and expanded
to reflect the changes stemming from Decision 2/CMP.7 and the use of the 2006 IPCC Guidelines. Main changes
include:(i)

Revision of the section on Disturbances (Section 2.3.9; Section 4.2.3.6 in Chapter 4 of GPGLULUCF) in the light of the new rules regarding the treatment of emissions from natural
disturbances in Afforestation, Reforestation and Deforestation and Forest Management lands;(ii)

Addition of new sections on Forest Management Reference Level (Section 2.7.5), TechnicalCorrections (Section 2.7.6) and Carbon Equivalent Forests (Section 2.7.7);(iii)

Addition of a new section on Harvested Wood Products (Section 2.8); and(iv)

Addition of a new section on Wetland Drainage and Rewetting (Section 2.12).

Table 2 shows the Table of Contents of the KP Supplement. New sections added in the KP Supplement relative
to Chapter 4 of the GPG-LULUCF are shown by an asterisk (*).
39

Paragraph 5 of Annex to Decision 2/CMP.7 contained in document FCCC/KP/CMP/2011/10/Add.1, p.13.

40

The discussion of projects contained in the KP Supplement is about avoidance of double accounting with Articles 3.3 and3.4 and does not represent an update of the material in the Section 4.3, Chapter 4 of the GPG-LULUCF (Projects).

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TABLE 2TABLE OF CONTENTS OF THE KP SUPPLEMENT
ChapterContents

Chapter1:
Introduction

1.1 Introduction
1.2 Overview of steps to estimating and reporting supplementary information for activities under
Articles 3.3 and 3.4
1.3 General rules for categorisation of land areas under Articles 3.3 and 3.4
1.4 Relationship between Annex I Parties’ national inventories and Article 6 LULUCF projects

Chapter 2:
Methods for
estimation,measurement,
monitoring andreporting of
LULUCF
activities under
Articles 3.3 and
3.4

2.1
2.2

2.3

2.4

2.5

2.6

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Relationship between UNFCCC land-use categories and Kyoto Protocol (Articles 3.3
and 3.4) activities
Generic methodologies for area identification, stratification and reporting
2.2.1
Reporting requirements
2.2.2
Reporting Methods for lands subject to Article 3.3 and Article 3.4 activities
2.2.3
Reporting Methods for lands subject to additional accounting provisions for
CP2 *
2.2.4
Relationship between Approaches in Chapter 3, Volume 4 of the 2006 IPCC
Guidelines and Reporting Methods in Section 2.2.2
2.2.5
Choice of Reporting Method
2.2.6
How to identify lands in general
Generic methodological issues for estimating carbon stock changes and non-CO2 GHG
emissions
2.3.1
Pools to be reported
2.3.2
Years for which to estimate carbon stock changes and non-CO2 GHG
emissions
2.3.3
Correct implementation of C stock change estimation methods when areas
are changing*
2.3.4
Relationship between measurement and reporting intervals
2.3.5
Interannual variability*
2.3.6
Choice of method
2.3.7
Factoring out indirect, natural and pre-1990 effects
2.3.8
Reference Levels*
2.3.9
Disturbances
Other generic methodological issues
2.4.1
Developing a consistent time series
2.4.2
Recalculation of time series*
2.4.3
Uncertainty assessment
2.4.4
Reporting and documentation
2.4.5
Quality Assurance and Quality Control
2.4.6
Verification
Afforestation and Reforestation
2.5.1
Definitional issues and reporting requirements
2.5.2
Choice of methods for identifying lands subject to direct human-induced
Afforestation/ Reforestation
2.5.3
Choice of methods for estimating carbon stock changes and non-CO2 GHG
emissionsDeforestation
2.6.1
Definitional issues and reporting requirements
2.6.2
Choice of methods for identifying lands subject to direct human-induced
Deforestation
2.6.3
Choice of methods for estimating carbon stock changes and non-CO2 GHG
emissions2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

Overview

TABLE 2 (CONTINUED)TABLE OF CONTENTS OF THE KP SUPPLEMENT
ChapterContents

Chapter 2:
Methods for
estimation,measurement,
monitoring andreporting of
LULUCF
activities under
Articles 3.3 and
3.4

2.7

2.8

2.9

2.10

2.11

2.12

Forest Management
2.7.1
Definitional issues and reporting requirements
2.7.2
Choice of methods for identifying lands subject to Forest Management
2.7.3
Choice of methods for estimating carbon stock changes and non-CO2 GHG
emissions
2.7.4
Methods to address natural disturbance*
2.7.5
Forest Management Reference Levels*
2.7.6
Technical Corrections for accounting purposes*
2.7.7
Carbon Equivalent Forests*
Harvested Wood Products (HWP)*
2.8.1
Initial steps to estimate the HWP contribution*
2.8.2
Tier 1: “Instantaneous oxidation”*
2.8.3
Tier 2: First order decay*
2.8.4
Tier 3: Country-specific methods*
2.8.5
Consideration of the HWP pool in FMRLs*
2.8.6
Uncertainty assessment*
2.8.7
Quality Assurance/Quality Control*
Cropland Management
2.9.1
Definitional issues and reporting requirements
2.9.2
Base year
2.9.3
Choice of methods for identifying lands subject to Cropland Management
activities
2.9.4
Choice of methods for estimating carbon stock changes and non-CO2 GHG
emissions
Grazing Land Management
2.10.1 Definitional issues and reporting requirements
2.10.2 Base year
2.10.3
Choice of methods for identifying lands subjected to Grazing Land
Management
2.10.4
Choice of methods for estimating carbon stock changes and non-CO2 GHG
emissionsRevegetation
2.11.1 Definitional issues and reporting requirements
2.11.2 Base year
2.11.3
Choice of methods for identifying lands
2.11.4
Choice of methods for estimating carbon stock changes and non-CO2 GHG
emissions
Wetland Drainage and Rewetting*
2.12.1 Definitional issues and reporting requirements*
2.12.2
Base year*
2.12.3 Choice of methods for identifying lands*
2.12.4 Choice of methods for estimating GHG emissions and removals**New sections added in the KP Supplement relative to Chapter 4 of the GPG-LULUCF are shown by an asterisk (*).

2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

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Overview

5 POLICY RELEVANCEFor Kyoto Protocol reporting, The KP Supplement aims to provide guidance for the operationalization of theagreement set out in Decision 2/CMP.7. On some specific points, the KP Supplement:

provides guidance on estimating and reporting anthropogenic emissions and removals. It does not deal withaccounting, in other words, the rules by which the UNFCCC uses reported information to assess how Partiesare complying with commitments, except in so far as accounting rules need to be reflected in guidance onemissions and removals estimation and reporting. The KP Supplement aims to be consistent with thedecisions of the COP and CMP but not to extend them. The word shall is therefore used below only when
decisions are quoted directly.



provides advice on achieving transparency where, in continuing to apply the 16/CMP.1 definition of forest,
certain types of land such as fruit orchards, grazed savannas, urban trees, and some types of plantations, areexcluded, e.g. to achieve consistency with reporting to Food and Agriculture Organization of the United
Nations (FAO) and with national forest inventories.



clarifies the guidance on hierarchies between Article 3.3 and Article 3.4 activities, but maintains theprioritisation in the ordering of Deforestation under Article 3.3. This has the consequence (revealed bysecondary classification) that Deforestation land can contain trees, if it has been subsequently subject to
Afforestation and Reforestation. The approach shows transparently the sequences that have occurred.



provides guidance, for those Parties wishing to make use of the natural disturbance provisions, thatemissions and removals on lands affected by natural disturbances would need to be removed fromaccounting unless they are from salvage logging or there is land-use change. This is consistent withDecision 2/CMP.7 and reflects the difficulty in practice of separating on any particular land the emissions
and removals due to a disturbance from other emissions and removals.



avoids making judgements about rules beyond the second commitment period, for example concerning landuse change occurring after the end of the second commitment period on land to which natural disturbanceprovisions were applied, and hence emissions excluded, during the second commitment period.

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2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol