The Paris Agreement establishes the principles of Transparency, Accuracy, Consistency, Comparability, and Completeness (TACCC) under the Enhanced Transparency Framework (ETF), strengthening the Measurement, Reporting, and Verification (MRV) system bey...
The Paris Agreement establishes the principles of Transparency, Accuracy, Consistency, Comparability, and Completeness (TACCC) under the Enhanced Transparency Framework (ETF), strengthening the Measurement, Reporting, and Verification (MRV) system beyond the approach used under the Kyoto Protocol. TACCC principles serve as criteria in the Technical Expert Review (TER), which assesses each country’s implementation and progress by reviewing Biennial Transparency Reports (BTRs) and National Inventory Documents (NIDs). Among inventory sectors, Land Use, Land-Use Change and Forestry (LULUCF), which accounts for approximately 6 17% of total CO2 emissions, plays an important role as both a carbon sink and a land-based resource. Therefore, examining TER findings with a focus on the LULUCF sector is essential. However, previous studies have generally examined transparency systems and inventory estimation separately, with limited application of TACCC principles to TER findings. This study analyzes TER issues in relation to Tier levels within the LULUCF sector.
Annex I Parties that submitted TER reports and addenda were selected for analysis. The study reviews key categories and Tier levels in greenhouse gas inventories, identifies TER issues in the LULUCF sector, and examines how these issues vary according to key category status and Tier level. The results indicate that key categories and higher-tier approaches require greater transparency in inventory estimation, whereas non-key categories and lower-tier approaches place greater emphasis on completeness. Based on these findings, this study proposes three national strategies and provides policy implications for South Korea’s upcoming TER process and future BTR preparation.