bifa-Text No. 62: Ecoefficiency analysis of photovoltaic modules / english version
© bifa Umweltinstitut GmbH (2/2014)
The study by the bifa environmental institute describes a future-orientated view of the ecological and economic effects of photovoltaic (PV) systems along their whole life cycle.

Tax Accounting for Transactions under an Emissions Trading Scheme: An Australasian Perspective
© Lexxion Verlagsgesellschaft mbH (5/2011)
While the taxation treatment of transactions under an emissions trading scheme (ETS) has the potential to support or distort the primary object of the ETS, taxation considerations are often overlooked in the process of designing a scheme.

Improving the Clean Development Mechanism Post-2012: A Developing Country Perspective
© Lexxion Verlagsgesellschaft mbH (4/2010)
In this article, we assess the future prospects of the Clean Development Mechanism (CDM) from the perspective of a developing country, drawing on Vietnam as a case study. First, we review the performance of the CDM and describe the evolution of carbon markets on the path towards a post-2012 climate regime. Next, we place Vietnam in a post-2012 context, and assess potential project resources, challenges, and opportunities that could arise for the country from a future climate policy framework. Our analysis suggests that the CDM should remain in place and be improved to facilitate more meaningful participation by developing countries in climate mitigation efforts beyond 2012. Finally, the article sets out eight proposals that could help improve the CDM as the world progresses towards a new international climate policy framework.

Proposals on Carbon-related Border Adjustments: Prospects for WTO Compliance
© Lexxion Verlagsgesellschaft mbH (4/2010)
Recently the practice of border adjustment in international trade has attracted much interest in the context of climate change. The risk of carbon leakage, the competitive disadvantage of industries in countries introducing a cap on emissions and the desire to induce large greenhouse gases emitting countries to join international climate change mitigation actions are the main reasons for considering import restrictions on products with high carbon footprint originating from uncapped nations.

Institutional Mechanisms to Address the AAU Reserves in a Post-2012 Agreement
© Lexxion Verlagsgesellschaft mbH (10/2009)
Russia, Ukraine, Poland, and some other countries will have large surpluses of Assigned Amount Units (AAUs) in the first commitment period of the Kyoto Protocol (2008-2012). This is likely to emerge as one of the central challenges during the post-2012 negotiations. This article proposes a mechanism for addressing the issue through an International AAU Reserve Fund that would facilitate acceptance of more stringent emission reduction commitments by the developed countries post-2012 based on the AAUs reserve accumulated pre-2012.

bifa-Text Nr. 42: CDM - Clean Development Mechanism in the waste management sector
© bifa Umweltinstitut GmbH (10/2009)
An analysis of potentials and barriers within the present methodological framework

The Developing Market for CERs: Current Status and Challenges Ahead
© Lexxion Verlagsgesellschaft mbH (4/2005)
The Clean Development Mechanism (CDM) is one of the so-called project-based mechanisms of the Kyoto Protocol to the United Nations Framework Convention on Climate Change (Kyoto Protocol). It allows Parties included in Annex I of the United Nations Framework Convention on Climate Change (UNFCCC) with an emission target inscribed in Annex B of the Kyoto Protocol (hereinafter called the Annex I Parties) to acquire Certified Emission Reductions (CERs) from CDM project activities undertaken in Non-Annex I Parties and to use them for compliance with their commitments under Article 3(1) of the Kyoto Protocol.

Emission trading - legal questions arising by the option of § 7 Abs. 12 ZuG 2007
© Lexxion Verlagsgesellschaft mbH (12/2004)
The provisions implementing the European emissions trading scheme in Germany include an option for existing facilities to be treated as newly installed facilities; by exercising the option these facilities are entitled to obtain additional emission certificates.



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