Different accounting approaches to harvested wood products in national greenhouse gas inventories: their incentives to achievement of major policy goals

The 2006 IPCC Guidelines for National Greenhouse Gas Inventories provide four accounting approaches to harvested wood products (HWP). These differ in the way they define system boundaries. Therefore, reported national carbon emissions differ according to the accounting approach used, and the implications of each accounting approach differ for different countries. This paper investigates four IPCC accounting approaches, as well as the 1996 IPCC default approach, to determine whether they provide incentives to achievement of major policy goals related to climate, forest, trade, and waste, taking into account indirect effects of wood use change (i.e., the effects on forest carbon stocks and on carbon emissions from the use of other fuels and materials). Conclusions are as follows: (1) The analyses produced many different results from those of previous studies. These differences appear to be attributable to whether or not the indirect effects of wood use change are taken into account and the reference scenarios that are assumed; (2) The best approaches for achieving each policy goal differ, and the best approaches for particular policy goals might pose problems for other policy goals; (3) Overall, the IPCC default approach is the best accounting approach from the viewpoint of greater compatibility with, or integration across, the array of policy goals, although it does not address the issue of an increasing global carbon stock in HWP.