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ABSTRACT
The purpose of this paper is to suggest an accounting framework for India for implementation of its nationally determined contributions (NDCs) and design the appropriate modality for reporting its capacity building needs and priorities in a manner that is in consonance with the provisions of the Paris Rule book from the perspective of a developing country. The suggested accounting methodology considers India’s national greenhouse gas (GHG) inventory and climate mitigation policies. The Key Category Analysis concept of the Intergovernmental Panel on Climate Change for accounting GHG inventory estimation at the national level is used to identify and rank the key inventory categories for India. Accounting of various national level mitigation policies is undertaken by assessing their impact on the key categories, subsequently recognizing ‘Key Policies’ in accordance with the provisions of the Paris rulebook. ‘Key Policies’ are found to have a definite role in driving the progress of implementation of NDCs. The study recommends a modality that developing countries can use to report their needs for capacity building support for full implementation of their ‘key policies’ while accounting their future NDCs, using the flexibilities provided under the Paris Rule book.
Disclosure statement
The views expressed by the authors in this paper are their own and do not reflect or represent the views of any government or institutions with whom they are associated.
Correction Statement
This article has been corrected with minor changes. These changes do not impact the academic content of the article.
Notes
1 The 24th Conference of the Parties that took place in Katowice in December 2018 in its decisions viz. Decision 4/CMA.1 and its Annexure II has elaborated the modalities, procedures, and rules of accounting. This is known as the Paris Rule book.
2 Para 2 of subsection C of section II of annex to the Decision 18/CMA.1 on modalities, procedures, and guidelines for the transparency framework for action and support referred to in Article 13 of the PA.
3 Para 80 of subsection D of section III of annex to the Decision 18/CMA.1[ – ‘focusing on those that have the most significant impact on GHG emissions or removals and those impacting key categories in the national GHG inventory. This information shall be presented in narrative and tabular format].
4 Para 27 of decision 1/CP.21 and para 5(b) of the annex I of decision 4/CMA.1.
5 Para 7 of decision 4/CMA.1.
6 Para 32 of decision 1/CP.21 and para 14 of decision 4/CMA.1.
9 Decision 4/CMA.1, annex II.
10 Chapter III, paragraph 82–85 of the annex to the decision 18/CMA.1.
11 According to Para 2 of subsection C of section II of annex to the Decision 18/CMA.1 on modalities, procedures, and guidelines for the transparency framework for action and support referred to in Article 13 of the PA. [ – – “those developing country Parties that need flexibility in the light of their capacities with respect to this provision have the flexibility to instead identify key categories using a threshold no lower than 85 percent in place of 95 percent threshold defined in the IPCC guidelines, allowing a focus on improving fewer categories and prioritizing resources”.].
12 Para 81 of subsection D of section III of annex to the Decision 18/CMA.1on modalities, procedures, and guidelines for the transparency framework for action and support referred to in Article 13 of the PA.[To the extent possible, Parties shall organize the reporting of (mitigation) actions by sector].
Additional information
Notes on contributors
Debasish Prusty
Debasish Prusty has more than 23 years of experience in the field of designing and implementing polices in the realm of development cooperation, environmental governance, sustainable development and climate change mitigation and adaptation at the local, regional and national levels in India. He has substantial experience in collaborating with a group of countries belonging to the South Asian Association for Regional Cooperation to develop work programmes to tackle climate change and address sustainable development goals. He has been associated with India's initiative for collaboration and partnership with various countries to launch the International Solar Alliance (ISA) platform since 2015. He has extensive field-level experience in the planning, implementation, mobilization of resources, monitoring and evaluation of various ecosystem-based climate-proofing programmes, pertaining to water use efficiency, drought proofing, flood management, forestry and watershed management. He has been conferred the university degree of master of philosophy in environmental sciences with a research focus on Integrated Coastal Zone management and a master of science in environmental sciences, from the Jawaharlal Nehru University, Delhi India. He also has studied international environmental law.
Amit Garg
Amit Garg is a professor at the Indian Institute of Management Ahmedabad. His research interests are GHG inventory estimation at country and firm levels, emission mitigation modelling, ESG, climate finance and water-energy nexus. He is a lead reviewer for UNFCCC and a lead author of IPCC.
Umesh Solanki
Dr. Umesh Solanki, an academician, has more than 22 years of teaching and 2 years of corporate experience. He is a chartered financial analyst and hence also works as a financial advisor. Presently, he works as an associate professor at Manipal University Jaipur and holds other administrative responsibilities. Previously, he worked as a professor and Dean, HOD in various universities and colleges and has experience in other administrative and research responsibilities too. His academic qualifications are B.Sc., M.Sc., PGDCP, MBA, DBF, Ph.D., UGC-NET (Mgmt.), UGC-NET (Comm.) and CFA. He also has some certificates in his credit from IIT Kanpur, IIT Kharagpur, IISER Pune, IIT Roorkee and IIM Bangalore in R Software, Statistics and Research (such as Regression, Statistical and Econometric Modelling, etc.), Risk Management in Banking and Financial Markets, etc. He is an expert in Financial Modelling. He has organized and conducted many seminars, conferences and workshops, been the keynote speaker and resource person in some and a member of the Advisory Board in others and published 4 books and 5 book chapters and one book is in the pipeline. He is the editor of three books too. He has presented papers at 5 Scopus-indexed conferences and 18 other international conferences. He has also published more than 25 research papers in various journals including the publication and/or presentation of papers in National and International Conferences, Seminars and Journals. He has been granted 4 Indian Patents and an Australian Innovation Patent. He has been awarded two prizes at different levels. He is a registered Ph.D. guide in various universities and has guided 5 scholars and some are doing so. He is also the reviewer of research papers in some Scopus-indexed journals. He is also the editor of special issues of the Scopus-indexed, WOS and ABDC journals. He is also on the editorial board of some other journals. He got four times the Best Researcher award from the MUJ.
Jyoti Maheshwari
Dr. Jyoti Maheshwari is working as a post-doctoral research Fellow at Indian Institute of Management Ahmedabad, India. She specializes in energy, environment and climate change. Her research interests include key policy analysis at the state and national levels, key (emission) category analysis, energy efficiency and technology transitions in the building sector, demand side management, demand response and smart-micro-grid. She has published several research papers in peer-reviewed international journals and presented papers at international conferences.