Double claiming

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Where traded emission offset credits are issued to a project but another entity (e.g., a government or private company) also counts the same GHG reductions towards its own GHG reduction goal. For instance, where traded emission reductions are counted both by the country of origin when reporting its emissions inventory, and again by the receiving country when justifying emissions above its pledged climate effort.

In the absence of rules, a country of origin could reduce emissions to meet its pledged effort and transfer those to a recipient; the recipient could then claim those same reductions to meet its pledged effort. In that case, only one reduction has actually occurred, but it is being claimed twice. Such double-claiming would dilute and could eliminate the entire climate benefit of all the Nationally Determined Contributions (NDCs) under the Paris Agreement.

Links

How to avoid double counting of emissions reductions (EDF)
Exclusive Claim to GHG Reductions (Carbon Offset Guide)