Both developed and developing nations are required to follow this  guidance—Revised 1996 IPCC Guidelines for National Greenhouse Gas  Inventories—when preparing their inventories. The nations have been  encouraged, but not required, to follow the good practice guidance. The parties to the Framework Convention also agreed to report  periodically to the Secretariat on their levels of greenhouse gas emissions. Annually, each Annex I  nation is required to submit inventory data—in a common reporting format  the parties themselves agreed to—as well as a national inventory report  that explains how the data in the common reporting format were derived. According to  the parties to the Framework Convention, the goal of the expert reviews is  to identify areas in the inventories needing improvement; for this reason,  the experts’ reports do not rate the overall quality of the submissions, and  the reports do not identify some findings as being more important than  others. Recent Reviews Found That U.K. and U.S. The reviews of the submissions of the United Kingdom and the United  States found they were largely complete and noted only relatively minor  problems. They found that all  four nations’ submissions contained most of the required data as well as  the required national inventory reports. Little Nation-Specific Inventory Information Is Available for the Three Developing Nations

The Secretariat has not assessed any inventories from China and India  because, as of November 2003, neither nation had submitted one. The  Secretariat assessed Mexico’s 2001 submission, but the Secretariat’s  practice is to issue one report on the findings of its assessments of all the  inventories submitted during the year, with few nation-specific details. Developed Nations Must Use Quantitative Methods to Assess Their Confidence in Their Data in 2004

In November 2002, the parties decided to require developed nations to use  the quantitative methods in the IPCC good practice guidance to develop  estimates of data uncertainty beginning with the 2004 submissions. The Parties Are Taking Steps to Improve the Quality of Emissions Data

To improve the quality of data on greenhouse gas emissions, the parties to  the Framework Convention are refining their requirements for both Annex  I and non-Annex I nations. In  contrast, Annex I nations are required to report data for all six gases. Scope and Methodology

To examine the results of the most recent expert reviews of the greenhouse  gas inventories submitted by the four economically developed nations  included in our study—Germany, Japan, the United Kingdom, and the  United States—we reviewed and analyzed the Secretariat’s status reports  showing the results of its initial reviews (called stage 1 reviews by the  Secretariat) of the most recently submitted inventories (2003). We also  reviewed the reports on the parties’ most recent expert reviews (called in- depth reviews by the Secretariat) of the four nations’ inventories (2000 for  Japan, 2000 and 2002 for the United Kingdom, 2000 for the United States,  and 2001 for Germany) and related documentation on reporting  requirements and review processes issued by the Secretariat. To describe the results of any assessments of inventories of the three  developing nations included in our study—China, India, and Mexico—we  reviewed and analyzed the Secretariat’s reports on its assessments of  inventories submitted by non-Annex I nations, including the latest  inventory submitted by Mexico (2001); related documentation on non- Annex I nation reporting requirements and assessment processes; and  other Secretariat information documenting which non-Annex I nations  have submitted inventories.
Why GAO Did This Study

In 1992, the United States and other parties, including both developed and developing nations, agreed to try to limit dangerous human interference with the climate by participating in the United Nations Framework Convention on Climate Change. The parties agreed, among other things, to report on their emissions of carbon dioxide and five other gases whose buildup in the atmosphere is believed to affect the climate. The parties developed standards for these reports and processes for periodically evaluating the reports. Expert teams selected by the parties review the developed nations' reports; staff of the Framework Convention's administrative arm (the Secretariat) assess developing nations' reports. GAO agreed to describe the results of the most recent reviews and assessments of reports from selected economically developed and developing nations, as well as the parties' plans to improve the reports. For the developed nations, GAO agreed to study four geographically dispersed nations with high levels of emissions--Germany, Japan, the United Kingdom, and the United States. For the developing nations, GAO studied China, India, and Mexico, which also have high emissions levels and are geographically dispersed. These nations are not representative of others; therefore, GAO's findings cannot be generalized.

What GAO Found

In their most recent reviews, expert teams found that the United Kingdom's 2000 and 2002 reports on greenhouse gas emissions and the United States's 2000 report were largely complete, although the teams noted minor findings, such as the lack of information on quality assurance methods, which the nations were encouraged, but not required, to include in their submissions. In contrast, they found that Germany's 2001 and Japan's 2000 reports lacked critical elements, such as the required documentation that was essential to understanding them. Preliminary checks found that all four nations' 2003 reports were largely complete. Secretariat staff have not assessed inventories from China and India because these nations have not submitted them. According to Secretariat records, China and India plan to submit inventories in February 2004 and November 2003, respectively. Secretariat staff assessed Mexico's most recent inventory, but they reported few details about it because their policy is to consolidate the findings of all the developing nations' inventories submitted during a year. To improve the inventories, the parties are changing the reporting standards and review process. For example, starting in 2004, developed nations must present their inventory reports in a standardized format to facilitate review, and developing nations must report data for more years and gases than before. Also, in 2003, the parties began conducting more rigorous reviews of developed nations' inventories, but no such changes for developing nations are planned.