Martina Mund for their expert input in conceiving and carrying out this study. . In principle, the Council supports the idea of linking climate protection and the conservation of sinks. The present accounting approach can lead to incentives with negative impacts upon climate protection, biodiversity conservation and soil protection. Furthermore, the accounting of terrestrial sources and sinks in the form of changes in carbon stocks over a 5-year commitment period fails to do justice to the differing dynamics over time of carbon stocks and fluxes. In addition, many uncertainties and imponderables attach to the reduction in net emissions that is achievable by means of terrestrial sinks.
Terrestrial sinks are by no means constant.
Even slight climate changes can lead to sinks becoming sources. Over the long run, fossil fuel emissions can not be compensated for by the terrestrial biosphere. Because of the uncertainties attached to the estimation of carbon stocks, accounting of sinks reduces the transparency of reduction commitments, and thus hampers verification. This diminishes the commitment to reduce energy-related emissions. In particular, it is unclear how reforestation is distinguished from other forest management practices.