Introduction

The Mitigation Goal Standard provides a framework for governments to design, assess, and report national or subnational GHG mitigation goals. Applicable to economy-wide and sectoral goals, it supports technical consistency, transparency, and alignment with international reporting obligations. Use of the standard is voluntary but requires full compliance with accounting and reporting rules for conformance.

Overview of steps, key concepts, and requirements

The standard includes eight main steps: goal design, estimating emissions, land sector accounting, calculating allowable emissions, assessing progress, assessing goal achievement, verification, and reporting. Goals may be single- or multi-year and expressed as absolute, intensity-based, or baseline scenario targets. Clear documentation of methods, assumptions, and data is required.

Accounting and reporting principles

GHG accounting must follow five principles: relevance, completeness, consistency, transparency, and accuracy. Trade-offs may occur (e.g., accuracy vs completeness) and should be managed depending on the goal’s purpose.

Designing a mitigation goal

Goal design begins with preparing a GHG inventory using IPCC methods. Users define the goal boundary, choose a goal type, timeframe, and level, and decide whether to include transferable emissions units. Multi-year goals and fixed-level targets are recommended for tracking cumulative emissions. High-integrity units and transparent tracking systems are required if offsets are used.

Estimating base year or baseline scenario emissions

Base year goals require aggregation of inventory emissions for the selected year or period. Intensity goals also require output data (e.g., GDP). Baseline scenario goals use projections based on identified emissions drivers (e.g., energy demand, population) and policy assumptions. Scenarios should be conservative and undergo sensitivity and uncertainty analysis.

Accounting for the land sector

Users must choose whether to include the land sector in the goal, treat it separately, or exclude it. Accounting methods must address carbon pools, land-use activities, natural disturbances, and risks of non-additionality. Transparent disclosure of treatment and assumptions is essential.

Calculating allowable emissions in the target year(s)

Allowable emissions must be quantified in line with the goal type and boundary. For intensity goals, emissions per output unit must be calculated. Optional milestones and reduction estimates may support planning and tracking.

Assessing progress during the goal period

Progress is assessed by comparing reporting year emissions with baseline or base year data. Recalculations are required if methodologies change or errors are discovered. Jurisdictions must assess if they remain on track to meet their goals.

Assessing goal achievement

At the goal period’s end, users calculate accountable emissions, adjust for any unit transfers, and determine if allowable emissions were met. Optional metrics include cumulative reductions and contextual analysis of emission changes.

Verification

Verification, while optional, improves transparency. It involves planning, data checks, methodological review, and reporting by an independent or internal verifier. The level of assurance and any limitations must be disclosed.

Reporting

Users must publish a report that details the goal, methods, emissions data, progress assessment, and any recalculations. Optional elements may include stakeholder engagement and co-benefits. A sample balance sheet is provided in the appendix.