This one methodology defines the structure and procedures for calculating greenhouse gas emission reductions and removal enhancements from projects aimed at preventing deforestation and forest degradation, as well as for the restoration and protection of wetlands (Wetlands Restoration and Conservation – WRC).

Authors and development of the methodology: The methodology was originally developed by Avoided Deforestation Partners and Climate Focus. Lead authors include Silvestrum Climate Associates, Winrock International, Carbon Decisions International, and TerraCarbon. Later versions were also developed by The Field Museum, Permian Global, Greifswald University, Restore America's Estuaries, and many other organizations and experts. Version 1.8 was prepared by Verra.

Document structure: The document contains definitions, conditions of applicability, procedures for establishing project boundaries (geographic, temporal, carbon pools and emission sources), methodology for establishing a baseline scenario, demonstration of additionality, quantification of emission reductions and enhancements of greenhouse gas removals, monitoring requirements and a list of references. It also contains an annex on testing the significance of greenhouse gas emissions and the history of the document.

Key aspects of the methodology:

• Scope of the methodology: The VM0007 methodology is a modular framework that uses predefined modules and tools to perform specific functions in calculating the baseline scenario and monitoring REDD+ and WRC projects. It is applicable to activities such as prevention of unplanned deforestation (AUDef), prevention of planned deforestation (APDef), protection of pristine wetlands (CIW) including prevention of planned (APWD) and unplanned wetland degradation (AUWD), and restoration of wetland ecosystems (RWE)Methodology does not cover improved forest management (IFM) and afforestation, reforestation and revegetation (ARR) as stand-alone project activities. If WRC projects implement ARR activities, they must use the appropriate ARR methodology (e.g. VM0047) in combination with WRC modules.
• Identification of VCS-eligible activities: The document contains decision trees (Tables 1 to 3) for determining the type of VCS-eligible project activity, emphasizing the need to apply the relevant modules for the baseline scenario (BL-UP, BL-PL, BL-PEAT, BL-TW) with the appropriate applicability conditions. A project may include areas with different eligibility, which must be clearly separated. Projects may be stand-alone REDD or WRC, or may combine both categories.
• Terms of Use: The methodology sets out general terms and conditions of use and specific conditions for REDD activities (all types, prevention of unplanned and planned deforestation) and WRC activities (all types, restoration of wetland ecosystems, protection of intact wetlands, prevention of unplanned and planned wetland degradation). REDD activities require that the area has been forested for at least 10 years prior to the start of the project. For WRC activities, there are conditions regarding, for example, groundwater levels, soil organic carbon accumulation, hydrological connectivity, burning of organic soil and use of nitrogen fertilizers.
• Project boundaries: Project boundaries must be clearly defined in terms of geography, time, carbon pools and sources of greenhouse gas emissions. Geographic boundaries are fixed. For REDD activities, different types of boundaries are distinguished depending on the category (planned vs. unplanned deforestation). For WRC projects, areas must meet the internationally accepted definition of wetlands. Time boundaries include beginning and end of the historical reference period a start and end of the project credit allocation periodRelevant factors must be identified. carbon tanks (e.g. above- and below-ground biomass, wood chips, litter, soil organic carbon, wood products) and GHG emission sources (e.g. biomass and peat combustion, fossil fuel combustion, fertilizer use) that the project affects.
• Basic scenario: The determination of the most likely baseline scenario is based on an additionality analysis and must be consistent with the conditions before the start of the project. It is used tool VT0001 for assessing additionality. They are set plausible alternative land use scenarios and using a barrier analysis or investment analysis, the most likely scenario without the project is selected. The baseline scenario must be to review regularly according to the VCS standard.
• Additionality: For all project activities except for the protection and restoration of tidal wetlands, additionality is used to demonstrate tool VT0001For tidal wetland protection and restoration projects, it is used activity method using the module ADD-AM.
• Quantification of emission reductions and removal enhancements: The calculation is performed for each type of activity included in the project and for combined activities a unique baseline scenario is developed taking into account soil organic carbon. The procedures differ for baseline emissions (REDD and WRC), project emissions (REDD and WRC) a leaks. Specific modules are used (e.g. BL-UP, BL-PL, BL-PEAT, BL-TW, M-REDD, M-PEAT, M-TW, LK-ASU, LK-ASP, LK-ME, LK-ECO). It is determined total net reduction in greenhouse gas emissions and is calculated contribution to the AFOLU joint balancing account to cover the risk of non-permanence. It is also taken into account uncertainty analysis using the X-UNC module and based on the adjusted emission reduction, the number of verified carbon units (VCU).
• Monitoring: It must be worked out monitoring plan, covering the project implementation, changes in carbon stocks and GHG emissions in the project area and the leakage area, as well as an ex post estimate of net changes in carbon stocks and GHG emissions. The monitoring plan must include a technical description of the monitoring tasks, data to be collected, data collection procedures, quality control and quality assurance, data archiving and responsibilities. Emphasis is placed on reducing uncertainties, using validated IPCC methods and expert expertise. Compliance with the conditions of applicability of the methodology is also monitored. The baseline scenario is regularly revises.
• Testing the significance of GHG emissions: If the project does not meet the conditions for the applicability of the T-SIG tool, it is used gradual process to test the significance of GHG emissions in order to justify the omission of certain reservoirs or sources of emissions.

The document contains detailed information on the individual steps and requirements for implementing REDD+ and WRC projects under the Verified Carbon Standard (VCS) Program. It is a key document for project developers, validators and verifiers in the field of carbon offsets. Spring

Glossary of key terms

• Additionality: The principle that the reduction in greenhouse gas emissions or the increase in carbon sequestration would not occur without the implementation of the project activity.
• Baseline Scenario: A scenario that describes how land use and greenhouse gas emissions would develop in the project area if the REDD+ or WRC project were not implemented.
• Carbon Pool (Carbon Fund): The stock of carbon within a particular ecosystem or reservoir, such as above-ground biomass, below-ground biomass, decaying wood, litter, soil organic carbon, and wood products.
• GHG (Greenhouse Gas): A greenhouse gas, such as carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O), that contributes to global warming.
• Leakage: Indirect increase in greenhouse gas emissions outside the project area that is directly or indirectly caused by the project activity.
• REDD (Reducing Emissions from Deforestation and Forest Degradation): An initiative aimed at reducing emissions from deforestation and forest degradation in developing countries.
• Reference Region: An area outside the project zone that is used to monitor deforestation or degradation rates in the event of unplanned activities, and serves to adjust the baseline scenario.
• SOC (Soil Organic Carbon): Organic carbon stored in soil. It is an important carbon pool, especially in wetlands and forest ecosystems.
• Tidal Wetland: A subset of wetlands influenced by tidal cycles, such as marshes, seagrass meadows, and mangroves.
• VCU (Verified Carbon Unit): A tradable unit representing one tonne of carbon dioxide equivalent (tCO2e) of emissions reduced or sequestered, verified according to VCS standards.
• WRC (Wetland Restoration and Conservation): Activities aimed at restoring degraded wetlands and protecting intact wetlands to reduce greenhouse gas emissions and increase carbon sequestration.