Thesis (MA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The succulent thicket plant community of South Africa, particularly Portulacaria afra (in this study referred to as spekboom), occurring in the Thicket Biome, sequestrates an exceptional amount of carbon dioxide (due to its photosynthetic properties), particularly for a warm, semi-arid region and in this capacity is more akin to forest ecosystems. Spekboom has additional favourable characteristics over forested systems regarding carbon trading (CT), namely: economic water use; potential for combating desertification and poverty in arid environments; and ability to withstand stand-replacing fire (spekboom doesn’t burn) which improves its attraction as a commodity in CT and the payments for ecosystem services (PES) industry. Landowners interested in using the capacity of their land for carbon sequestration (CS) are challenged to calculate their plant communities’ sequestration ability and biodiversity potential and therefore to quantify the carbon credits to be sold. The aim of the study was to quantify the CS ability of a selected property unit by vegetation area and to establish the carbon credits value that can be sold in the carbon market. It commenced by highlighting the problem of global warming and its effect on climate change in South Africa. CS is described as a process and a solution to decrease high and rising atmospheric CO2 levels, and its use in the carbon market to attain a monetary value to promote the growing of vegetation or to protect and conserve biodiversity that will enhance carbon stocks. The study site is Bosch Luys Kloof Private Nature Reserve (BLK PNR) in the semi-arid Karoo. Because CS potential is known to follow a rainfall gradient, one expects the semi-arid Karoo to have a low CS potential. However, this area contains spekboom, an extraordinary thicket type that sequestrates carbon at similar rates to forest ecosystems and should therefore reap the benefits of CT. Yet, accurate mapping of this vegetation is critical for accurate carbon stocks assessment. The CS potential of all vegetation communities in the study area had to be established to estimate the carbon stocks in the whole property unit. ArcGIS was used to map the vegetation communities (sub biomes) and eCognition to refine mapping of the Gamka Thicket (containing spekboom) through an object-orientated approach to automated vegetation mapping. For accuracy assessment a heads-up digitized map was created for comparison. The true surface area was calculated for the vegetation classification to ensure accurate area accounting on the mountainous terrain and this calculated area of the mapped vegetation was used to convert area to carbon sequestration potential. By examining the different markets and trading mechanisms for trading in the carbon market, using CS, a marketing strategy for the land units was advised. Results show that due to BLK PNR's history of overstocking, spekboom remains degraded on the study site. This creates an opportunity to restore the vegetation with funding through CT. The sequestration potential of spekboom on BLK PNR was determined through a regional differentiation comparison. The regional differentiation comparison identified that rainfall amount and carbon accumulation are inversely proportional, therefore more arid conditions (<200mm a year, or a dry season longer than seven and a half months) cause spekboom to switch to Crassulacean acid metabolism (CAM) due to water stress, so increasing the rate of carbon accumulation. In wetter environments, where spekboom is not under water stress, it continues in carbon fixation of 3-phosphoglycerate (C3) having a lower carbon accumulation. This is a remarkable finding as CS is known to follow a rainfall gradient: in this instance spekboom is an exception to the norm. Mapped results showed that eCognition classified spekboom poorly, yielding between 64% and 69% correspondence to the accurate manually classified map. As expected three-dimensional area comparative results show that the true surface area on complex terrains was 10% higher than the original (and surveyed) land area of the estate. Results indicate that there are substantial carbon stocks for CT on BLK PNR. This study recommended the most practised form of CT (restoration) for BLK PNR. Over a period of 30 years of restoration on BLK PNR about 46 000 tons of carbon could be sequestrated. At the current price of carbon credits this could accumulate over R3.7 million over the 30-year restoration period. Combining restoration with conservation strategies into one project type has additional favourable characteristics as it takes into account the CS potential of all vegetation communities on the land unit and the ecosystem services it promotes. Conservation of BLK PNR would yield 758 000 tons of carbon. Calculated through emission abandonment, this could be valued at R8-10 million. The economic importance of the vegetation community’s biodiversity on BLK PNR and significant differences between biomes were recorded and implies a total intrinsic value in excess of R830 000 per annum. To date, pilot projects elsewhere have successfully acquired carbon credits for avoided deforestation through the climate, community and biodiversity alliance (CCBA). However, owing to the pilot stage status there is little literature that substantiates the calculation of the monetary value of conservation. This is a fertile area for further research. / AFRIKAANSE OPSOMMING: Die sukkulent-struikplantgemeenskap van Suid-Afrika, in besonder Portulacaria afra (waarna in hierdie studie as Spekboom verwys word), wat in die Struikgewasbioom voorkom, neem ‘n uitsonderlike hoeveelheid koolstofdioksied op (weens die fotosintetiese eienskappe daarvan), veral vir ‘n warm, semi-ariede streek en is in hierdie kapasiteit meer verwant aan woud-ekosisteme. Spekboom het, met betrekking tot koolstofuitruiling (KU) of koolstofhandel, addisionele gunstige eienskappe bo dié van woudsisteme, naamlik lae waterbenutting; potensiaal vir die bestryding van woestynvorming en armoede in ariede omgewings; en die vermoë om brand te weerstaan (Spekboom brand nie), wat sy aantreklikheid as ‘n kommoditeit in KU verhoog, en die betaling vir dienste in die ekosisteem-industrie (BED) verbeter. Grondeienaars wat geïnteresseerd is in die benutting van hul grond vir koolstofopname (KO), word uitgedaag om hul plantgemeenskappe se opnamevermoë en potensiaal vir biodiversiteit te bereken, en gevolglik die hoeveelheid koolstofkrediete wat verkoop kan word, te kwantifiseer. Die doel van die studie was om die KO-vermoë van ‘n geselekteerde eiendomseenheid volgens die oppervlakte onder plantegroei te kwantifiseer en om die waarde van koolstofkrediete wat in die koolstofmark verkoop kan word, vas te stel. Ten aanvang is die probleem van aardverwarming en die uitwerking daarvan op klimaatsverandering in Suid-Afrika uitgelig. KO word beskryf as ‘n proses en oplossing om die hoë en stygende atmosferiese CO2-vlakke te verminder, en die gebruik daarvan in die koolstofmark, om ‘n monetêre waarde te verkry om plantbedekking te bevorder of om biodiversiteit, wat koolstofvoorraad sal vermeerder, te beskerm en te bewaar. Die studieperseel is Bosch Luys Kloof Privaat Natuurreservaat (BLK PNR) in die semi-ariede Karoo. Omrede KO-potensiaal bekend is daarvoor om ‘n reënvalgradiënt te volg, verwag mens dat die semi-ariede Karoo ‘n lae KO-potensiaal sal hê. Hierdie gebied bevat egter Spekboom, ‘n buitengewone struiksoort wat koolstof teen soortgelyke tempo’s as woud-ekosisteme opneem, en behoort daarom voordeel uit KU te trek. Akkurate kartering van hierdie plantegroei is kritiek vir akkurate assessering van koolstofvoorraad. Die KO-potensiaal van alle plantgemeenskappe in die studiegebied is derhalwe vasgestel om die koolstofvoorrade in die totale eiendomseenheid te skat. ArcGIS is gebruik om die plantgemeenskappe (sub-biome) te karteer en eCognition is gebruik om die kartering van die Gamkaruigte (wat Spekboom bevat) deur ‘n objek-georiënteerde benadering tot geoutomatiseerde plantegroeikartering te verfyn. Vir akkuraatheidsassessering is ‘n vergelykbare plantegroeikaart per hand versyfer. Die werklike oppervlakte van die gebied is vir die plantegroeiklassifikasie bereken om akkurate oppervlakberekening van die bergagtige terrein te verseker, en hierdie berekende oppervlakte van die gekarteerde plantegroei is gebruik om oppervlakte na koolstofopname-potensiaal te herlei. Advies oor ‘n bemarkingstrategie vir die grondeenhede is gegee, deur die verskillende markte en uitruilings- of handelsmeganismes vir handel in die koolstofmark te ondersoek. Resultate toon dat weens die BLK PNR se geskiedenis van oorbeweiding, Spekboom op die studieperseel gedegradeer het. Dit skep ‘n geleentheid om die plantegroei met befondsing deur KU te herstel. Die opname-potensiaal van Spekboom op BLK PNR is deur ‘n streeksdifferensiasie-vergelyking bepaal. Die streeksdifferensiasie-vergelyking toon dat hoeveelheid reënval en koolstofakkumulasie omgekeerd eweredig of proporsioneel is, en gevolglik veroorsaak meer ariede omstandighede (<200 mm/jaar, of ‘n droë seisoen van langer as sewe en ‘n half maande) dat Spekboom weens waterstres na Crassulacea-suurmetabolisme (CSM) oorskakel, en sodoende die tempo van koolstofakkumulasie verhoog. In natter omgewings, waar Spekboom nie aan waterstres onderwerp word nie, gaan dit voort met koolstofbinding van 3-fosfogliseraat (C3) en het ‘n laer koolstofakkumulasie. Dit is ‘n merkwaardige bevinding aangesien KO daarvoor bekend is dat dit ‘n reënvalgradiënt volg: in hierdie geval is Spekboom ‘n uitsondering op die reël. eCognition het Spekboom swak onderskei, en slegs ‘n ooreenstemming van tussen 64% en 69% met die akkurate hand-geklassifiseerde gehad. Soos verwag, toon vergelykende resultate van driedimensionele oppervlakte dat die werklike oppervlakte byna 10% hoër is as die oorspronklike (en gemete) grondoppervlak van die eiendom. Resultate dui aan dat daar aansienlike koolstofvoorrade vir KU op BLK PNR is. Hierdie studie beveel die mees gebruikte praktyke van KU (herstelproses) vir BLK PNR aan. Oor ‘n hersteltydperk van 30 jaar op BLK PNR kan ongeveer 46 000 ton koolstof opgeneem word. Teen die huidige prys van koolstofkrediete kan dit meer as R3.7 miljoen oor die hersteltydperk van 30 jaar akkumuleer. Die kombinasie van herstelprosesse en bewaringstrategieë in een tipe projek, hou addisionele voordeel in, omdat dit die KO-potensiaal van alle plantgemeenskappe op die grondeenheid en die ekosisteem-dienste in berekening bring. Bewaring van BLK PNR sal 757 913 ton koolstof lewer. As dit in terme van die staking van uitlatings bereken word, kan dit teen R8-10 miljoen gewaardeer word. Die ekonomiese belangrikheid van die ekosisteem en plantgemeenskap-biodiversiteit op BLK PNR impliseer ‘n totale intrinsieke waarde van meer as R800 000 per jaar. Loodsprojekte elders was suksesvol in die verkryging van koolstofkrediete vir die vermyding van ontbossing deur die klimaat-, gemeenskap- en biodiversiteitsalliansie (KGBA). Vanweë die loodsprojekstatus, is daar egter min literatuur beskikbaar wat die berekening van die monetêre waarde van bewaring staaf. Dit laat ruimte vir verdere navorsing.

L’aménagement du territoire et l’intensification agricole constituent deux causes majeures du déclin de la biodiversité. La plupart des projets d’aménagement sont tenus d’appliquer la séquence « éviter-réduire-compenser » (ERC) aux impacts générés, pour atteindre une absence de perte nette de biodiversité. La mise en place de cette séquence dans le cas de la construction de parcs éoliens se heurte à la difficulté d’évaluation et de prédiction des impacts dont la mortalité par collisions avec les chiroptères et l’avifaune. Nous avons en effet montré dans un travail préliminaire que les manques théoriques sur l’évaluation de l’impact combinés à une qualité variable des études réglementaires amènent aujourd’hui à i) un évitement et une réduction peu efficaces, ii) une compensation la plupart du temps inexistante ou hasardeuse. Face aux contraintes d'implantation, les éoliennes sont principalement installées en milieu agricole. Ce dernier, en plus de constituer un espace de production alimentaire, de support d’énergie renouvelable et de biodiversité, doit également assurer le rôle de compensation des impacts générés par la production d’énergie éolienne. Il apparaît d’autant plus urgent d’étudier cette problématique que ces impacts semblent pouvoir affecter les populations d’espèces en fort déclin. Dans un premier temps, nous avons quantifié un deuxième type d’impact des éoliennes, la répulsion exercée sur les chiroptères, jusqu’ici largement méconnue et de ce fait non pris en compte dans les projets d’implantation. Nous mettons en évidence un fort impact négatif de la présence d’éoliennes sur la fréquentation des haies par les chiroptères jusqu’à une distance minimale de 1000 m autour de l’éolienne, engendrant ainsi d’importantes pertes d’habitats. Or, à l’échelle du nord-ouest de la France, 89% des éoliennes sont implantées à moins de 200 m d’une lisière arborée (haie ou forêt), cette distance constituant une recommandation européenne. Cette étude améliore donc les connaissances liées à l’implantation des éoliennes pour optimiser l’évitement d’une partie des impacts, les rendant compensables par leur quantification. Nous avons ensuite comparé différentes mesures couramment utilisées en compensation (jachères et infrastructures agroécologiques), en développant un calcul d’équivalence multi-taxonomique entre ces mesures. Ceci a permis en toute transparence de proposer des alternatives aussi efficaces à une mesure peu acceptable (par exemple les jachères en contexte grandes cultures), maximisant les leviers de mise en place de la compensation. Enfin, nous avons évalué la faisabilité de mesures compensatoires potentiellement plus acceptables, non plus axées sur l’ajout d’éléments dans la matrice agricole, mais sur des mesures visant directement la qualité de cette matrice support de biodiversité. En se focalisant sur des changements de pratiques agricoles n’engendrant pas ou peu de pertes de rendement, nous montrons que la simplification du travail du sol peut apporter de forts bénéfices à l’avifaune et aux chiroptères. Toutefois, ce bénéfice peut fortement varier en fonction des pratiques visant à limiter l’excès de végétation spontanée généré par l’absence de labour. Une diminution du travail du sol et de l’usage d’herbicides peuvent créer des gains comparables à ceux obtenus en agriculture biologique. La thèse souligne l’urgence de reconsidérer les stratégies actuelles d’implantation et d’exploitation des éoliennes en milieu agricole, causant de fortes pertes d’habitats et une mortalité systématique. Elle montre aussi qu'en dépit des manques de connaissances limitant les possibilités d’un dimensionnement des mesures compensatoires fondé sur une quantification intégrale des impacts, nous sommes en mesure d’apporter d’ores et déjà des gains écologiques efficaces en milieu agricole grâce à des mesures acceptables par l’ensemble des acteurs. / Land-use planning and agricultural intensification are two major causes of biodiversity loss. Most of development projects have to apply the mitigation hierarchy, i.e. avoid, reduce then offset impacts on biodiversity, in order to achieve the no net loss. Wind farm installation makes the mitigation hierarchy application difficult due to the lack of knowledges regarding the quantification and the prediction of impacts, characterized by collisions of birds and bats with turbines. In a preliminary study we showed that the current fail of impact assessment studies in i) the avoidance and the reduction as well as ii) the offsetting of impact, are mainly linked to a lack of theoretical knowledges and a low quality of studies. Installation constraints often imply to implement wind turbines in farmland areas. Such areas have the triple function of food production, renewable energy and biodiversity carrier, but they also have to offset impacts on biodiversity, which are generated by wind turbines. Thus, there is an urgent need to improve the consideration of impacts on biodiversity in projects, which would have underestimated effects on populations. In a first time, we quantified a new type of impact: the wind turbine revulsion on bats. This impact is so far little known and not taken into account in assessment studies for wind farm installations. We highlighted a negative long distance impact (over 1000 m) of wind turbine proximity on bat activity at hedgerows, which is a highly attractive habitat for this taxa. These strong negative impacts currently lead to high losses of habitat use. Moreover, at the region scale study (north-west France), 89% of turbines are implemented at less than the European recommendations (200 m to wooded edges -hedgerows or forests). Thus, this study improved knowledges in order to optimize avoidance of this impact and made them measurable allowing their offsetting. We then compared different commonly used offsetting measures (i.e. fallows and agroecological elements), by developing a method for calculating ecological equivalences between offset measure. This allowed in complete transparency to find alternative measures as efficiently as an initial low acceptable measure (i.e. fallows in open field area). Such a method allowed an effective implementation of measures. Finally, we assessed the ecological gain provided by new types of measures such as changes in farming practices. Unlike classic measures which are usually an implementation of new elements in the landscape, changes in farming practices consist in quality improving of arable land features. Because we studied changes which do not implies losses of yield, or low in first years after changes, such measures are potentially more acceptable for farmers. We showed that tillage and herbicide reduction could positively impact birds and bats. However, to reduce tillage (i.e. no ploughing) implies to adapt the method to control weeds, previously performed by ploughing. Several possibilities can be used such as cover cropping or herbicide use intensification. In this context, our results also highlighted that positive impacts could vary significantly among underlying weed control possibilities. For instance, tillage reduction, when one herbicide pass is removed, generates as much ecological gain than organic farming system. This PhD thesis highlights the urgent need to adapt wind energy planning and these exploitation in farming areas, due to high habitat loss and systematic mortality. This thesis also shows that despite the current lack of knowledges, preventing to design offsetting measures facing to quantified impacts, implementation of acceptable measures for stakeholders may provide effective gains for bats and birds.

In 2015, the Paris Agreement was signed by nations all over the world. The new climate agreementwill replace previous Kyoto Protocol post-2020 and will likely change the conditions for using carbonoffsetting. It is probable that even more stringent controls will be required to ensure a credible carbon marketwhich avoids double counting and secures environmental integrity. Voluntary use of offsetting has to becompatible with the new rules set under the Paris Agreement to manage these risks. More countries will countemission reductions to their new nationally determined contributions, and therefore increases the risk ofdouble counting. Hence, the purpose of this master thesis was to reveal how the Swedish companies’ currentuse of voluntary carbon offsetting is compatible with the likely carbon market post-2020. The companiesreasons as why they use voluntary carbon offsetting, together with their underlying ethical view, based ontheir practices around carbon offsetting, were investigated. Eight qualitative semi-structured interviews withSwedish companies using voluntary carbon offsetting were conducted during February - March in 2020. Theresult was analysed through the ethical theories consequentialist and duty-based theory to understand theirunderlying ethical view in relation to their carbon offsetting. The result showed that there are two primaryreasons as why companies use voluntary carbon offsetting. The first reason is that voluntary carbon offsettingis a part of their strategy to reduce their climate impact, and the second reason is to gain the trust of customersand marketing themselves through voluntary carbon offsetting. The thesis concludes that for the companies’to best guarantee the expected outcome of their offsetting, and be compatible with the post-2020 carbonoffsetting, they should have a combination of consequentialist and duty-based underlying ethical view withstrong follow up. Furthermore, regardless of reason for using voluntary carbon offsetting, or their ethicalview towards the action, the companies may choose to move to the alternative of financially supportingthe host countries in their work to reduce their GHG emissions instead of offsetting post-2020.

Carbon offsetting has a growing presence on the global climate action agenda where it is promoted as a triple-win for the environment, business and development. However, the opinions on carbon offsetting are divided. Projects with agroforestry and participatory methods are highlighted as having more positive aspects, but critics emphasize that carbon offsetting can become an excuse for the Global North to continue business as usual while using the Global South as a carbon dump. Carbon offsetting can reproduce unequal power structures where countries, while formally decolonized, are still affected by coloniality. This study examines carbon offsetting through tree planting projects and the potential discrepancies between discourse and documented effects in East Africa with focus on Uganda. Four projects are compared with each other, focusing on documented social effects and impacts on land access. We analyze how power structures are expressed in carbon offsetting generally and in the projects. This is a literature study with a combined theoretical framework of political ecology and the decolonial approach. Findings imply that there, to varying degrees, are discrepancies between rhetoric and reality for the projects. Differences between the projects’ outcomes mainly boil down to their planting method, degree of participation and operating logic. All the projects are to varying degrees based on a coloniality, permeated by power structures and have some level of exclusion. However, findings also imply that best practices involve the local communities in a bottom up approach with an agroforestry method and carbon offsetting as a co-benefit.

Concerns related to global environmental changes due to land use changes have been driving international communities towards more sustainable land use systems. Brazil is a country of global strategic importance in this matter considering that it is the nation with the largest extension of preserved tropical native vegetation, recognised for its ecosystem services and high and unique biodiversity. Expansion of forestry and agriculture is taking place rapidly in Brazil, partly over degraded pastureland, but also over native vegetation. Regulating policies to govern and limit this expansion is crucial to ensure the preservation of the ecosystems services provided by native vegetation.  This thesis aims at improving the understanding of the potential impacts of prevailing public and private policies in the conservation of nature in Brazil. For this end, the Land Use Policy Assessment (LUPA) model was employed to evaluate potential pathways of implementation of the land use policies. Paper 1 evaluated the effects of current private and public command and control regulations in the protection of above-ground carbon stocks, identifying the most relevant stakeholders holding carbon stocks. The findings suggest that about 10% of carbon stocks are unprotected, where other policy instruments based on the market will be mostly required. Paper 2 performed an assessment of the mechanism for offsetting the legal deficit of native vegetation among landholders, evaluating the different offsetting implementation practices and their impacts on nature protection and socio-economic development. The results indicate that the offsetting mechanism may have little or no additional effects on protection of native vegetation and its ecosystem services because most of the offsetting is likely to take place where native vegetation is already protected by current legislations. However, it is viable to maximise environmental and socio-economic returns from the offsetting mechanism. / <p>QC 20170510</p>

Global warming is an issue that affects the entire world. The aviation industry accounts for around three percent of global emissions, and actions are needed to help steer the industry towards a sustainable transition with new technologies and alternative aviation fuels to reduce emissions. There are options today for passengers to compensate flight emissions through carbon offsetting. The purpose of this report is to investigate how the aviation and carbon offset industries are likely to develop in the future in order to provide knowledge that an air travel comparison site can use to adapt its carbon offset alternative to new market conditions. The empirical data in this study consist of interviews with stakeholders in the aviation and carbon offset industries as well as a politician. Industrial reports and a literature review were used in combination with the empirical data and analyzed with theories such as industrial dynamics, network innovation and scenario analysis to result in a possible future scenario of the industries. Further, conclusions with necessary actions in order to develop a more sustainable aviation industry and how carbon offsetting can be renewed due to a sustainable aviation transition. Additionally, managerial implications for an air travel comparison site followed with suggestions on how they can contribute to this transition. The conclusions from this study are to develop existing networks and establish new ones to share knowledge from many different stakeholders in the industry and use their capabilities to propose regulatory changes as well as prepare the industry for sustainable solutions in the future. Networks should also use their collective power to lobby for changes that will drive the transition towards a more sustainable aviation industry forward. The broad expertise that these networks possess can be used to provide customers with knowledge to make the option to carbon offset a flight more attractive. It is important that knowledge and marketing of carbon offsetting is transparent to inform customers of its effects on the climate. Biofuels and electrified aircrafts are sustainable solutions more suitable for the future due to the high price of biofuels and electrified aircrafts not ready to replace regular jet-aircrafts. Thus, carbon offsetting is the best option to reduce net emissions from a flight today. The short-term recommendations are for an air travel comparison site to be involved in the transition towards more sustainable aviation fuel by offering customers the option to purchase biofuel together with or as an alternative to carbon offset when booking a flight. An air travel comparison should also support organizations and firms working with sustainable solutions such as introduction of electrified aircrafts, through partnerships or investments to help steer the industry in a sustainable direction. The long-term recommendation for an air travel comparison site is to continuously stay updated with the latest research and knowledge expertise within the industry to adapt its carbon offset alternative to new conditions in the future. This study is to be considered as an informational foundation for an air travel comparison site to adapt its carbon offset alternative to a dynamic aviation industry. However, the study does not include empirical data from all stakeholders within the aviation industry hence the information used in this study is limited. / Global uppvärmning är ett aktuellt problem som påverkar hela världen. Flygindustrin står för runt tre procent av de globala utsläppen och åtgärder behövs för att styra industrin mot en hållbar utveckling med ny teknologi och alternativa flygbränsle för att minska utsläppen. Idag finns det möjlighet för passagerare att kompensera sina flygutsläpp genom klimatkompensation. Syftet med denna studie är att undersöka hur flyg- samt klimatkompensationsindustrin troligtvis kommer att utvecklas i framtiden och hur företag inom flygindustrin kan tillämpa den kunskapen för att påverka utvecklingen mot en mer hållbar flygindustri. Med hjälp av kunskapen ska klimatkompensationsalternativ kunna anpassas utefter dem nya förutsättningarna i framtiden. Den empiriska data för denna studie består av intervjuer med intressenter från flyg- och klimatkompensationsbranscherna samt en politiker. Industrirapporter och en litteraturrecension har använts i kombination med empiriska data tillsammans med teorier såsom industriell dynamik, nätverksinnovation och scenario analys som resulterat i ett troligt framtidsscenario för industrierna. Vidare följer en slutsats samt ledningsliga implikationer och rekommendationer för en flygprisjämförelsesajt. Slutsatserna från denna studie är att utveckla redan befintliga samt etablera nya nätverk för att dela kunskap från många olika intressenter inom flygindustrin och använda sig av deras förmågor för att föreslå ändringar i lagstiftningen samt förbereda flygindustrin för hållbara lösningar i framtiden. Nätverk bör också använda deras samlade makt till att lobba för beslut som driver utvecklingen av en mer hållbar flygindustri framåt. Den breda expertisen som dessa nätverk besitter kan användas för att informera och förse kunder med kunskap om fördelarna med klimatkompensation och öka intresset för att klimatkompensera en flygresa. Marknadsföring och information om klimatkompensation behöver vara transparent för att kunder ska förstå effekterna det har på klimatet. Biobränslen och elektrifierade flyg är hållbara lösningar som är mer troliga för framtiden då priset på biobränslen är väldigt högt idag och elektrifierade flyg är långt ifrån redo att ersätta dagens jet-flyg. Därmed är klimatkompensation det bästa alternativet för att reducera nettoutsläpp idag. Kortsiktiga rekommendationer för en prisjämförelsesite är att vara involverande i övergången till mer hållbara bränslen genom att erbjuda kunder ett alternativ till att köpa biobränsle i kombination med att klimatkompensera. För att styra industrin i en mer hållbar riktning bör en flygprisjämförelsesite ge stöd i form av investeringar och samarbeten med organisationer och företag som arbetar med hållbara framtidslösningar som exempelvis utveckling av elektriska flygplan. Långsiktiga lösningar är att kontinuerligt hålla sig uppdaterade med den senaste forskningen och kunskapsexpertisen inom industrin för att anpassa sitt klimatkompensationsalternativ i framtiden. Denna studie ska betraktas som en informell grund för företag inom flygindustrin att påverka en övergång till en mer hållbar flygindustri samt utveckla sitt klimatkompensationsalternativ i framtiden. Studien innehåller ej empiriska data från alla intressenter inom flygbranschen och skall därför ses som begränsad.

Made available in DSpace on 2016-04-26T20:29:11Z (GMT). No. of bitstreams: 1 Flavia Cecilia de Souza Oliveira.pdf: 1123942 bytes, checksum: acf8bc0a67795733c3fb5a31f94b4b93 (MD5) Previous issue date: 2009-05-22 / This work aims the study of tax offsetting so as to concomitantly extinguish the existing credit relation between Tax Administration and taxpayer and the existing credit relation between taxpayer and Tax Administration. Initially, the constitutional aspects, which regulate the principle, were briefly analyzed and, then, proceeded to an infra-constitutional examination. The study is restricted to tax offsetting, which the Federal Government is competent to establish in accordance with the Constitution of the Republic. The justification to select the theme regards the fact that offsetting is currently an effective mean to extinguish both the taxpayer debt relation before the Tax Administration and the latter debt relation in regard to taxpayer. We will analyze the essential elements of the origin of the right to offset and, further approach the general characteristics, considering the Law and principles systematic analysis, specially, Law General Theory, Constitutional Law, Civil Law, Civil Procedural Law, Tax Law, Tax Procedural Law and Administrative Law. We will also examine some pragmatic aspects that comprise the principle under analysis, specially the standing adopted by the Taxpayers Council, within the ambit of administrative proceedings, as well as that of Superior Court of Justice, within the ambit of legal proceedings. Further to constitutional, legal, doctrinal and jurisprudence analysis of the matter, we will present our findings in regard to some specific themes in connection with the object hereof / O presente trabalho tem por objeto o estudo da compensação tributária como forma de extinção concomitante da relação de crédito existente entre Fisco e contribuinte e entre contribuinte e Fisco. A pesquisa centra-se, inicialmente, em uma breve análise dos aspectos constitucionais que norteiam o instituto para, em seguida, efetuar-se o exame da matéria na seara infraconstitucional. O estudo restringe-se à compensação de tributos cuja competência para sua instituição foi outorgada pela Constituição da República à União Federal. A justificativa para a seleção do tema cinge-se ao fato de a compensação ser, atualmente, meio eficaz para a extinção concomitante, tanto da relação de crédito que o contribuinte detém perante o Fisco quanto da relação de crédito que este possui perante o contribuinte. Procede-se à análise dos elementos essenciais para o nascimento do direito à compensação e, posteriormente, cuida-se de suas características gerais, considerando-se a análise sistemática do Direito e os ensinamentos, especialmente, da Teoria Geral do Direito, do Direito Constitucional, do Direito Civil, do Direito Processual Civil, do Direito Tributário, do Direito Processual Tributário e do Direito Administrativo. Examinam-se, também, alguns aspectos pragmáticos que envolvem o instituto sob análise, especialmente, o posicionamento adotado pelo Conselho Administrativo de Recursos Fiscais, no âmbito do processo administrativo, e pelo Superior Tribunal de Justiça, no âmbito do processo judicial. Feita a análise constitucional, legal, doutrinária e jurisprudencial da matéria, parte-se para a apresentação das conclusões a respeito de alguns temas pontuais relacionados ao objeto do estudo

‘Nature-positive’ (NP) is emerging as an increasingly used term, intended to encompass goals aimed at reversing the global decline in biodiversity and the incessant destruction of ecosystems. The 1.5-degree goal of the Paris agreement has become a unifying target in the climate discourse, accompanied by the guiding concept of ‘net-zero’ emissions. Anequivalent, widely accepted target for biodiversity has been called for, with NP being named a contender to take this position. However, the concept NP, and net-zero alike, have been subject to criticism. Building on an extensive literature search, this study seeks to identify and analyse the most frequently employed definitions of NP, and who promotes them. It also aims to draw conclusions from a comparative analysis where definitions of NP are mapped onto the IPBES- promoted Nature Futures Framework (NFF). For this purpose, an assessment tool (‘the NFF Mixing Triangle’) is presented. The study finds that NP is frequently used without specifying its meaning, in scientific and non-scientific literature alike. While existing dominant definitions are largely aligned on the conceptual level, there is a lack of consensus on a common definition among stakeholders. The Global Goal for Nature (GG4N) stands out as the most referenced source for defining NP, and is found to have the strongest alignment with NFF. While problematising and discussing criticism, the study suggests a number of focus areas that could serve the future potential of NP. This includes converging NP definitions, balancing definitions across the NFF value dimensions, and considering applicability across multiple scales. An aspiration to consolidate guiding frameworks, use of the Mitigation Hierarchy to strengthen the robustness of NP, and focus on stewardship inside corporations as well as across sectors and value chains, is proposed. Meanwhile, the study suggests that the external drivers of legislation and regulation, and the current growth paradigm and consumption patterns, need to be addressed in concert if NP is to have a real contribution to sustainability transformation.

The aviation industry stands for about 2% of the global CO2 emissions and constitutes a large portion of what the individual can affect by their own decision making. A direct round-trip Stockholm to New York consumes about 50% of an individual's annual CO2 budget. This paper studies what role carbon offsetting has in the transition towards sustainable aviation. Sustainable aviation fuels (SAFs), electrical aviation and abstaining from flying are also considered as potential approaches to making aviation more sustainable. The research method is both empirical and theoretical. Empirically, a Carbon Offsetting Assessment Framework evaluates airlines’ and online travel agencies’ (OTAs’) work with carbon offsetting and SAF. This is done from a Sweden-centric perspective. The airlines BRA, KLM and SAS score highest. Theoretically, a discussion of the dynamics of the aviation industry’s transition into sustainability is carried out through the multi-level perspective (MLP). Carbon offsetting is considered the best short-term solution for sustainable aviation due to availability and costefficiency. SAF is currently too expensive and the usage too low to yield significant emission reductions but is a promising mid-term solution. In the long-run, electrical aviation is the solution that has the potential to lower direct emissions to almost zero but it relies on major energy storage development and is not commercially viable today. The study also explains why carbon offsetting not should be used as a letter of indulgence but still is a good way to be certain that climate positive actions happen now and not are postponed or not happen at all. / Flygindustrin står för ungefär 2% av de globala CO2-utsläppen och utgör en stor andel av vad individen kan påverka genom sitt eget beslutsfattande. En direktresa tur- och retur Stockholm till New York konsumerar ungefär 50% av en individs ärliga CO2-budget. Den här studien undersöker vilken roll klimatkompensation har i en övergång mot hållbart flyg. Hållbart flygbränsle (SAF), elflyg och att avstå från att flyga har också utvärderats som potentiella tillvägagångssätt för att göra flyget mer hållbart. Studiens forskningsmetod är både empirisk och teoretisk. En modell för att empiriskt utvärdera flygbolags och onlineresebyråers (OTAs) arbete med klimatkompensation och SAF appliceras på en Sverigecentriskt urval av aktörer. Flygbolagen BRA, KLM och SAS får högst poäng. Vidare förs en teoretisk diskussion om dynamiken i flygbranschens övergång mot hållbart flyg genom “the multi-level perspective” (MLP). Klimatkompensation anses vara den bästa kortsiktiga lösningen för hållbart flyg eftersom det är tillgängligt och kostnadseffektivt. SAF är idag för dyrt och användandet för lågt för att resultera i betydelsefulla utsläppsminskningar men är icke desto mindre en lovande teknik på medellång sikt. På lång sikt är elflyg lösningen som har potential att minska direktutsläpp till nästan noll men det står och faller med avsevärd teknikutveckling inom energilagring och är inte kommersiellt tillgängligt idag. Studien förklarar också varför klimatkompensation inte borde användas som ett avlatsbrev men att det fortfarande är ett bra sätt att försäkra sig om att klimatpositiva handlingar sker idag och inte blir uppskjutna eller uteblir.

Climate change has been described as “the greatest and widest-ranging market failure ever seen”. Unregulated climate offsetting has emerged as a way for consumers to internalize the externality of climate change. Previous research abounds regarding the challenges facing the technical performance of climate offsetting, but this research has not taken into account how the interpretation of consumers will affect the ability of offsetting to mitigate climate change. Therefore, in this report, a conceptual framework illustrating possible challenges was constructed based on the technical performance of offsetting as well as marketing laws and guidelines, while adding an explicit use of system boundaries. Making use of manifest content analysis, the framework was then empirically tested through analyzing offset claims from the aviation and food retail sectors. Large risks of consumer misinterpretations of offset claims were found within all investigated system boundaries and for both sectors. As such, it seems that unregulated climate offsetting has inherited the well-known problems related to regulated climate offsetting while failing to address the general issues of environmental marketing. Until and unless these issues are addressed, unregulated climate offsetting should be used with caution as a way to mitigate climate change. / Klimatkrisen har beskrivits som “det främsta och mest omfattande marknadsmisslyckandet som någonsin skådats”. Oreglerad klimatkompensation har vuxit fram som ett sätt för konsumenter att internalisera externaliteterna associerade med klimatkrisen. Tidigare forskning har undersökt de tekniska utmaningarna som klimatkompensation står inför, men denna forskning har inte tagit hänsyn till hur konsumenternas uppfattning av fenomenet kommer påverka klimatkompensationens förmåga att mildra klimatkrisen. Därför utvecklade denna studie ett konceptuellt ramverk för att illustrera klimatkompensationens möjliga utmaningar, baserat på den tekniska prestandan såväl som marknadsföringslagar och riktlinjer. Till detta adderades en explicit användning av systemgränser. Genom manifest innehållsanalys testades ramverket sedan empiriskt genom att analysera marknadsföringspåståenden kopplade till klimatkompensation inom sektorerna livsmedelshandel och flyg. Stora risker för missförstånd upptäcktes inom båda sektorerna och inom alla fyra relevanta systemgränser. Detta pekar mot att oreglerad klimatkompensation har ärvt de väletablerade problemen kopplade till den reglerade marknaden inom klimatkompensation samtidigt som de generella problemen kopplade till miljöpåståenden inte har adresserats. Om dessa utmaningar inte tas hänsyn till, bör oreglerad klimatkompensation användas med försiktighet om målet är att verka som en lindrande åtgärd för klimatkrisen.