Options for accounting carbon sequestration in German forests

This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources.The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences.The significance of carbon sequestration by the world's forests and forested landscapes in the climate regime is well acknowledged. Stern described in 2006 [1] the net carbon emissions from forests and forested landscapes by deforestation and forest degradation alone as comprising more than 18% of the global greenhouse gas (GHG) emissions. More recent publications indicate even higher values, e.g. the Worldbank stating in 2007: '... emissions from deforestation and degradation... now account for an estimated 18 to 25% of all global greenhouse gas emissions.' [2].Specific methodological accounting options, however, are still under debate. Moreover, the limited availability of verified data on carbon stocks and carbon stock changes is another constraint for identifying the implications of the debated accounting options. While the calculation and assessment of past carbon fluxes due to forest management facilitates the reporting of emissions and removals of greenhouse gases under the current accounting framework under the Kyoto-Protocol [3], the prediction of future emissions and removals related to sustainable management activities can provide future guidance for political or scientific measures and initiatives on the provision of incentives for reduced emissions from deforestation and degradation (REDD) as well as for the land use, land use