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Understanding and Analysis: The California Air Resources Board Forest Offset ProtocolAdherence to Accounting Principles

Understanding and Analysis: The California Air Resources Board Forest Offset Protocol: Adherence... [With considerable reliance on somewhat qualitative judgments, estimates, models, and assumed factors, the quality of a forest carbon accounting system can be reviewed by examining the extent to which the processes, procedures, and methods prescribed by the offset protocol adhere to its underlying accounting principles. We can examine the extent to which increased adherence to one principle results in a tradeoff of diminished adherence to another principle, and consider how the implementation of these underlying principles impacts achievement of the offset protocol’s stated objective.] http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png

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Publisher
Springer International Publishing
Copyright
© The Author(s) 2017
ISBN
978-3-319-52433-7
Pages
29 –36
DOI
10.1007/978-3-319-52434-4_4
Publisher site
See Chapter on Publisher Site

Abstract

[With considerable reliance on somewhat qualitative judgments, estimates, models, and assumed factors, the quality of a forest carbon accounting system can be reviewed by examining the extent to which the processes, procedures, and methods prescribed by the offset protocol adhere to its underlying accounting principles. We can examine the extent to which increased adherence to one principle results in a tradeoff of diminished adherence to another principle, and consider how the implementation of these underlying principles impacts achievement of the offset protocol’s stated objective.]

Published: Mar 31, 2017

Keywords: Carbon Stock; Wood Product; Project Activity; Forest Carbon; Accounting Process

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