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.
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Marland, E. et al. (2017). Adherence to Accounting Principles. In: Understanding and Analysis: The California Air Resources Board Forest Offset Protocol. SpringerBriefs in Environmental Science. Springer, Cham. https://doi.org/10.1007/978-3-319-52434-4_4
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DOI: https://doi.org/10.1007/978-3-319-52434-4_4
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