Circular carbon pathways and GHG accounting

The report examines possible paths to a circular carbon economy and the challenges of transparently recording these carbon flows, which are required by international reporting obligations such as the Paris Agreement and the Federal Climate Protection Act. A two-step method is used: First, the relevant carbon flows are visualized to provide an overall understanding. This visualization is based on existing reporting requirements and supplements them with future carbon flows, new uses, and storage and sinks. Subsequently, obstacles to recording these flows are identified and possible solutions for improving data collection and transparency are highlighted.