Giedrė Raginytė Julija Naujėkaitė


Land use, land-use change and forestry (LULUCF) sector is one of the climate change mitigation measures. However this sector is strongly influenced by natural processes that stimulate greenhouse gases (GHG) emissions and removals that makes more difficult to manage and account for this sector. The accounting rules for LULUCF sector that was set during the first commitment period of the Kyoto Protocol were criticized by scientists, experts, nongovernmental organizations and Parties. A lot of gaps that led to lack of accounting transparency and inaccuracy were identified. For this reason some amendments concerning LULUCF sector accounting rules were adopted for the second commitment period of the Kyoto Protocol during the Conference of the Parties that was held in Durban in 2011. For the second commitment period of the Kyoto Protocol, the following amendments were adopted: mandatory accounting of forest management and harvested wood products (HWP), the method of accounting – reference level selected by the Party. During the consideration of LULUCF accounting rules European Commission (EC) proposed its own LULUCF accounting rules and submission of action plans. These rules must be implemented in all Member States (MS). However, the rules proposed by EC are more strict than those already adopted in Durban and includes more data and mandatory accounting. From this point it might become a burden for MS. Analysis of the current situation of LULUCF management and accounting in Lithuania has shown that the system is functioning well enough, and ensures the quality of sector management and accounting. However, after analyzing the adopted and proposed sector accounting rules, there is a doubt whether the same system is going to function efficiently enough after the implementation of new accounting rules. The qualitative study (expert interviews) and qualitative analysis of the data showed that for the successful implementation of existing     and proposed LULUC accounting rules, Lithuania may face some difficulties and might need additional tools and resources. Substantial difficulties – lack of data and methodology. In order to solve these problems Lithuania may require additional tools and resources: legal regulation, financial and human resources – experts; additional governmental institutions, educational institutions and institutes for necessary research.