Double Claiming and Corresponding Adjustments: A Deep Dive into the Double Counting of Emission Reductions, Corresponding Adjustments, and their Implications for the Voluntary Carbon Market

Corresponding adjustments are an accounting mechanism designed to avoid double counting of emission reductions and removals that are transferred under Article 6 of the Paris Agreement. This study reviews the positions for and against the use of corresponding adjustments in voluntary carbon market transactions.

It identifies and analyzes instances of double counting, puts double counting in the context of incentives to achieve emission reductions and removals, and discusses corresponding adjustments as a tool to enhance the overall integrity of carbon markets and mitigation goals.