At the twenty - first session (FCCC / SBSTA / 2004 / 13, paragraphs 29 - 33), the SBSTA
noted the need to further analyze the socio - economic and environmental implications,
impacts on forest carbon stocks and emissions in Annex I and non-Annex I Parties,
impacts on sustainable forest management, and
impacts on trade, of reporting GHG emissions resulting from the production, use and disposal of HWP, including those arising from the
application of the accounting approaches.