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  1. What investors want to account for:
    • Scope of emission:  soil C only, or also other agricultural emissions, landscape level emissions (e.g. forest conversion) or the value chain lifecycle? 
  2. Methods that are affordable and practical:
    • Practice-based planning or reporting is a preferred approach for many projects, e.g. “eligible practice” or “green lists.”  How far does this go in accounting?
    • Soil and other environmental data are often not available.   Models for the tropics are often poor.
  3. Robustness needs:
    • Aim for what is minimally necessary rather than waiting for perfection (Martin N’s recommendation).
  4. Accounting time and spatial scales:
    • Projects usually report annually, so how do they report if changes are only detected after 3-5 years?   What if an initial decline occurs, as is common?