**Temporal Aspects in Emission Accounting—Case Study of Agriculture Sector**

### **Lelde Timma 1,\*, Elina Dace 2,3 and Marie Trydeman Knudsen 1**


Received: 15 January 2020; Accepted: 10 February 2020; Published: 12 February 2020

**Abstract:** Complex relations link climate change and agriculture. The vast majority of the studies that are looking into the quantification of the climate impacts use the Global Warming Potential (GWP) for a 100-year time horizon (GWP100) as the default metrics. The GWP, including the Bern Carbon Cycle Model (BCCM), was proposed as an alternative method to take into consideration the amount and time of emission, and the fraction of emissions that remained in the atmosphere from previous emission periods. Thus, this study aims to compare two methods for GHG emission accounting from the agriculture sector: the constant GWP100 and the time dynamic GWP100 horizon obtained by using the BCCM to find whether the obtained results will lead to similar or contradicting conclusions. Also, the effect of global temperature potential (GTP) of the studied system is summarized. The results show that the application of the BCCM would facilitate finding more efficient mitigation options for various pollutants and analyze various parts of the climate response system at a specific time in the future (amount of particular pollutants, temperature change potential). Moreover, analyze different solutions for reaching the emission mitigation targets at regional, national, or global levels.

**Keywords:** climate modelling; climate change; climate policy; emission accounting; global warming potential; global temperature change potential; greenhouse gas emissions; impulse response function; Bern Carbon Cycle model; climate impacts of agriculture system
