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Addressing the risk of double counting emission reductions under the UNFCCC / L. Schneider, A. Kollmuss and M. Lazarus. Stockholm Environment Institute, April 2014, 58 p.  (SEI Working Paper No. 2014-02)http://www.sei-international.org/mediamanager/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdfAuthors's abstract (© SEI) :Avoiding double counting of emission reductions is a key policy concern to Parties to the United Nations Framework Convention on Climate Change (UNFCCC). This paper systematically assesses how double counting can occur and how it could be addressed. It finds that double counting can occur not only directly, but in rather indirect ways which can be challenging to identify. Addressing double counting effectively requires international coordination in three areas: accounting of units, design of mechanisms that issue units, and consistent tracking and reporting on units. While international agreement on principles for accounting and mechanism design is crucial to preventing double counting, the governance arrangements for implementation and international oversight could vary. The paper discusses different options and makes specific recommendations for rules to address double counting up to 2020 and in a post-2020 climate regime.