Initial situation 

In cooperation with Colombia, the project develops and applies practical guidelines and specific accounting rules for the respective mitigation targets within the framework of a future climate regime. At present, the targets of emerging and developing countries differ considerably. The accounting rules under the Kyoto Protocol and the United Nations Framework Convention on Climate Change (UNFCCC) currently do not cover the different types of targets. Within the context of the project, the partners are developing a software tool to measure progress toward achieving many different types of targets. Once the process is completed, this tool will be applied in the participating countries and will also be made available to other countries through international forums. Through this activity, the project is creating the foundations for climate policy oriented toward a common objective, as progress toward achieving national targets will therefore become more transparent. This contributes to a higher level of transparency and improved monitoring of government actions. The definition of accounting rules can significantly influence actual mitigation and, consequently, the achievement of the two-degree target.