AMAZONAS APD GROUPED PROJECT

Project title Amazonas APD Grouped Project

Project ID 4850
Monitoring period 21-July-2023 to 31-December-2023
Crediting period 21-July-2023 to 20-July-2123

Original date of issue For registration, DD-Month-YYYY is the date the project description was
completed following the completion of the audit
Most recent date of
issue 12-January-2024
Version Version 1.0
VCS Standard Version VCS 4.5 – Issued on 19 September 2019, and updated on 4 October 2023
Prepared by BrCarbon Serviços Ambientais LTDA
CONTENTS

AMAZONAS APD GROUPED PROJECT .......................................................................... 1

CONTENTS ...................................................................................................................... 2

1 PROJECT DETAILS................................................................................................. 7
1.1. Summary Description of the Project ................................................................................ 7
1.2. Audit History......................................................................................................................... 8
1.3. Sectoral Scope and Project Type .................................................................................... 8
1.4. Project Eligibility .................................................................................................................. 8
1.4.1. General eligibility ........................................................................................................................ 8
1.4.2. AFOLU project eligibility ............................................................................................................11
1.4.3. Transfer project eligibility ..........................................................................................................11
1.5. Project Design ................................................................................................................... 11
1.5.1. Grouped Project Design ............................................................................................................11
1.6. Project Proponent ............................................................................................................ 16
1.7. Other Entities Involved in the Project ............................................................................. 17
1.8. Ownership.......................................................................................................................... 18
1.9. Project Start Date ............................................................................................................. 18
1.10. Project Crediting Period .................................................................................................. 19
1.11. Project Scale and Estimated GHG Emission Reductions or Removals ...................... 20
1.12. Description of the Project Activity .................................................................................. 21
1.13. Project Location ............................................................................................................... 24
1.14. Conditions Prior to Project Initiation ............................................................................... 25
1.14.1. Climate .................................................................................................................................... 27
1.14.2. Soils ........................................................................................................................................ 29
1.14.3. Topography .............................................................................................................................. 31
1.14.4. Slope ...................................................................................................................................... 33
1.14.5. Vegetation .............................................................................................................................. 34
1.14.6. Hydrology ................................................................................................................................ 36
1.14.7. Deforestation ......................................................................................................................... 38
 1.14.8. AFOLU projects ....................................................................................................................... 39
1.15. Compliance with Laws, Statutes and Other Regulatory Frameworks ....................... 39
1.15.1. Relevant Law and Regulations Related to Worker’s Rights .................................................. 40
1.15.2. Federal Legal Instruments ..................................................................................................... 40
1.15.3. Amazonas State Legal Instruments ........................................................................................ 41
1.16. Double Counting and Participation under Other GHG Programs ............................ 43
1.16.1. No Double Issuance ............................................................................................................... 43
1.16.2. Registration in Other GHG Programs ..................................................................................... 43
1.16.3. Projects Rejected by Other GHG Programs ........................................................................... 43
1.17. Double Claiming, Other Forms of Credit, and Scope 3 Emissions .............................. 43
1.17.1. No Double Claiming with Emissions Trading Programs or Binding Emission Limits ............ 43
1.17.2. No Double Claiming with Other Forms of Environmental Credit ........................................... 43
1.17.3. Supply Chain (Scope 3) Emissions ........................................................................................ 44
1.18. Sustainable Development Contributions ...................................................................... 44
1.18.1. Sustainable Development Contributions Activity Description............................................... 44
1.18.2. Sustainable Development Contributions Activity Monitoring ................................................ 44
1.19. Additional Information Relevant to the Project ........................................................... 48
1.19.1. Leakage Management ........................................................................................................... 48
1.19.2. Commercially Sensitive Information ...................................................................................... 48
1.19.3. Further Information ................................................................................................................ 48

2 SAFEGUARDS AND STAKEHOLDER ENGAGEMENT .......................................... 48

2.1. Stakeholder Engagement and Consultation................................................................ 48
2.1.1. Stakeholder Identification ....................................................................................................... 48
2.1.2. Stakeholder Consultation and Ongoing Communication ........................................................ 50
2.1.3. Free Prior and Informed Consent ............................................................................................. 51
2.1.4. Grievance Redress Procedure ................................................................................................. 52
2.1.5. Public Comments ..................................................................................................................... 52
2.2. Risks to Stakeholders and the Environment ................................................................... 53
2.3. Respect for Human Rights and Equity ........................................................................... 54
2.3.1. Labor and Work ........................................................................................................................ 54
2.3.2. Human Rights .......................................................................................................................... 55
 2.3.3. Indigenous Peoples and Cultural Heritage .............................................................................. 55
2.3.4. Property Rights ........................................................................................................................ 55
2.3.5. Benefit Sharing ........................................................................................................................ 56
2.4. Ecosystem Health ............................................................................................................. 56
2.4.1. Rare, Threatened, and Endangered species ............................................................................ 57
2.4.2. Introduction of species ............................................................................................................. 57
2.4.3. Ecosystem conversion .............................................................................................................. 57

3 APPLICATION OF METHODOLOGY................................................................... 57
3.1. Title and Reference of Methodology ............................................................................ 57
3.2. Applicability of Methodology ......................................................................................... 58
3.3. Project Boundary .............................................................................................................. 61
3.4. Baseline Scenario ............................................................................................................. 68
3.4.1. Agent of Planned Deforestation .............................................................................................. 68
3.4.2. Area of Deforestation ............................................................................................................... 68
3.4.3. Rate of deforestation ................................................................................................................ 71
3.4.4. Likelihood of Deforestation ...................................................................................................... 71
3.4.5. Risk of Abandonment ............................................................................................................... 71
3.4.6. Annual Area of Deforestation .................................................................................................. 79
3.5. Additionality ...................................................................................................................... 79
3.5.1. Regulatory Surplus................................................................................................................... 79
3.5.2. Additionality Methods .............................................................................................................. 79
3.6. Methodology Deviations ................................................................................................. 86

4 IMPLEMENTATION STATUS ................................................................................. 87

4.1. Implementation Status of the Project Activity .............................................................. 87

5 QUANTIFICATION OF ESTIMATED GHG EMISSION REDUCTIONS AND

REMOVALS ......................................................................................................... 88
5.1. Baseline Emissions ............................................................................................................. 88
5.1.1. Deforestation in the baseline Scenario ................................................................................... 88
5.1.2. Carbon Stock Change per Reservoir in the Baseline Scenario ............................................... 89
5.1.3. Carbon Stock Change in All Pools in the Baseline Scenario ................................................... 98
5.1.4. Non-CO2 Emissions in the Baseline Scenario......................................................................... 99
 5.1.5. Net GHG emissions in the Baseline Scenario ....................................................................... 102
5.2. Project Emissions ............................................................................................................. 103
5.2.1. Deforestation in the Project Scenario ................................................................................... 103
5.2.2. Forest Degradation in the Project Scenario .......................................................................... 106
5.2.3. Natural Disturbance in the Project Scenario......................................................................... 114
5.2.4. Non-CO 2 Emissions in the Project Scenario ........................................................................ 119
5.2.5. Net GHG emissions in the Project Scenario .......................................................................... 122
5.3. Leakage Emissions .......................................................................................................... 124
5.3.1. Leakage (ex-ante) ................................................................................................................... 124
5.3.2. Activity Shifting Leakage ........................................................................................................ 125
5.3.3. Market Effects Leakage ......................................................................................................... 130
5.4. Estimated GHG Emission Reductions and Carbon Dioxide Removals .................... 134
5.4.1. Calculation of AFOLU Pooled Buffer Account Contribution ................................................... 135
5.4.2. Uncertainty Analysis .............................................................................................................. 136
5.4.3. Calculation of Verified Carbon Units ...................................................................................... 140

6 MONITORING .................................................................................................. 143

6.1. Data and Parameters Available at Validation .......................................................... 143
6.2. Data and Parameters Monitored ................................................................................. 164
6.3. Monitoring Plan ............................................................................................................... 216
6.3.1. Monitoring of Project Implementation ................................................................................... 216
6.3.2. Monitoring of Actual Carbon Stock Changes, GHG emissions and Leakage ........................ 218
6.3.3. Selection and Analyses of Sources of Land-Use and Land-Cover (LU/LC) Change Data ..... 218
6.3.4. Processing LU/LC Change Data ............................................................................................. 219
6.3.5. Estimation of Ex-post Net Carbon Stock Changes and GHG Emissions ............................... 223
6.3.6. Revising the Baseline for Future Project Crediting Periods .................................................. 223

7 QUANTIFICATION OF GHG EMISSION REDUCTIONS AND REMOVALS ........ 224

7.1. Data and Parameters Monitored ................................................................................. 224
7.2. Baseline Emissions ........................................................................................................... 227
7.3. Project Emissions ............................................................................................................. 229
7.3.1. Deforestation Monitored ........................................................................................................ 229
7.3.2. Forest Degradation Monitored .............................................................................................. 230
 7.3.3. Natural Disturbance Monitored ............................................................................................. 231
7.3.4. Non-CO2 Emissions Monitored .............................................................................................. 232
7.4. Leakage Emissions .......................................................................................................... 234
7.4.1. Activity Shifting Leakage ........................................................................................................ 234
7.4.2. Market Effects Leakage ......................................................................................................... 234
7.5. GHG Emission Reductions and Carbon Dioxide Removals ...................................... 235
7.5.1. Total Net GHG Emission Reduction ....................................................................................... 235
7.5.2. Calculation of AFOLU Pooled Buffer Account Contribution ................................................... 235
7.5.3. Uncertainty Analysis .............................................................................................................. 236
7.5.4. Calculation of Verified Carbon Units ...................................................................................... 237

8 REFERENCES ..................................................................................................... 239

 VCS Joint Project Description & Monitoring Report Template, v4.3

1 PROJECT DETAILS
1.1. Summary Description of the Project
The Amazonas APD Grouped Project (hereafter called GPD) aims the forest conservation on
private properties located in Amazonas State (AM), a Brazilian state inside the Legal Amazon, that
is understood as a socio-political oriented territorial division created by the Brazilian government in
1950 for strategic planning and social and economic development policies implementation.

The Amazonas State has 1,559,255.881 Km² of territory, and its capital is the city of Manaus.
The State has 2.53 hab/km² as demographic density; a population of 3,941,613 habitants, 0.7 as
Human Development Index (which is considered high, however, there are enormous inequalities
between the 62 municipalities), and R$ 965 as monthly household income per capita.

The GPD's main goal is to create positive economic incentives to landowners for the
rainforest conservation in private areas, through income generation from carbon credits
commercialization. According to National Law 12,651, the Brazilian Forest Code, landowners must
conserve 80% of the forest cover and 35% of the Cerrado areas on properties located in the Legal
Amazon. In this way, the areas with forest cover exceeding this percentage can be legally converted
to other land uses for commercial activities, such as cattle raising or agricultural projects, with the
authorization of the responsible environmental agency in each state.

The landowners who decide to join the initiative, by giving up their right to clear their forest
areas legally will be able to access financial resources from the carbon voluntary market, becoming
brCarbon partners. The partnership between brCarbon (hereafter called BRC) and landowners will
result in legal protection of forests, forest monitoring by satellite images, carbon stocks inventory,
property surveillance, wildfire monitoring, prevention, and firefighting activities, threatened species
protection, and social engagement activities with traditional communities living inside the project
area.

BRC will be responsible for the development, implementation, monitoring, and certification
of the project instances. The landowner’s counterpart is to allow project activities to be implemented
in their areas, in addition to freely committing to their long-term conservation.

In this way, BRC expects to escalate the climate impact promoted by the implementation of
carbon projects, bringing positive net benefits to communities and biodiversity. The GPD two initial
project activity instances (PAI#1 and PAI#2) implementation will result in the direct conservation of
26,060.64 hectares of forest in 2 private properties and will generate 5,765,427 VCUs over the 10
years baseline and annual average of 576,542.7 VCUs. Since this is a grouped project with a 100-
year lifespan, the total VCUs over the baseline and lifetime period will be consistently updated during
each periodic verification to include new PAIs.

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1.2. Audit History

The following table presents the audit chronogram for this project, from the Project Start
Date to 1st Monitoring Period.

Table 1 – Audit chronogram of Amazonas APD GPD.

Validation/verification Number
Audit type Period Program
body name of years
Validation KBS Certification Project
21/07/2023 VCS
date Services Limited Start Date
KBS Certification
1st Monitoring 21/07/2023 -31/12/2023 VCS 1
Services Limited

1.3. Sectoral Scope and Project Type

The table below presents the relevant information for AFOLU project, such as Sectoral
Scope, AFOLU project category and Project Activity Type.

Table 2 – Sectoral scope and project activity type

Sectoral scope 14
Reduced Emissions from Deforestation and Degradation
AFOLU project category1
(REDD)
Project activity type Avoiding Planned Deforestation (APD)

1.4. Project Eligibility

1.4.1. General eligibility

According to VCS v4.5, REDD is an eligible AFOLU project category: “Eligible REDD
activities are those that reduce net GHG emissions by reducing deforestation and/or degradation of
forests. Deforestation is the direct, human-induced conversion of forest land to non-forest land.
Degradation is the persistent reduction of canopy cover and/or carbon stocks in a forest due to
human activities such as animal grazing, fuelwood extraction, timber removal or other such activities,
but which does not result in the conversion of forest to non-forest land (which would be classified as
deforestation), and qualifies as forests remaining as forests, such as set out under the IPCC 2003
Good Practice Guidance. The project area shall meet an internationally accepted definition of forest,
such as those based on UNFCCC host-country thresholds or FAO definitions and shall qualify as
forest for a minimum of 10 years before the project start date. The definition of forest may include
mature forests, secondary forests, and degraded forests. Under the VCS Program, secondary

1 See Appendix 1 of the VCS Standard

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forests are forests that have been cleared and have recovered naturally and that are at least 10
years old and meet the lower bound of the forest threshold parameters at the start of the project.
Forested wetlands, such as floodplain forests, peatland forests and mangrove forests, are also
eligible provided they meet the forest definition requirements mentioned above.”

The VCS v4.5 also states that: “Eligible REDD activities include Avoiding Planned
Deforestation (APD): This category includes activities that reduce net GHG emissions by
permanently stopping or reducing deforestation on forest lands that are legally authorized and
documented for conversion. Planned deforestation encompasses activities where a forest system
would have been cleared and replaced by a different forest system with a lower carbon stock and
where the recovery of timber was not the primary objective of the initial forest clearance.”

This GPD meets all VCS v.4.5 eligibility criteria, since the project area was defined in
accordance with the forest benchmark map (Figure 1), considering the accumulated deforestation
over a 10-year historical series (2014-2023), in private areas susceptible to vegetation suppression
in accordance with the law in force in Brazil. Section 3.4 provides additional information on the topic.
Please refer to section 1.5 below for the eligibility criteria for the inclusion of new project activity
instances.

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Figure 1 - Eligible areas in PAI#1 and PAI#2.

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1.4.2. AFOLU project eligibility

Not applicable. All the information regarding AFOLU project eligibility was demonstrated in
section 1.4.1 above.

1.4.3. Transfer project eligibility

Not applicable.

1.5. Project Design

☐ Single location or installation

☐ Multiple locations or project activity instances (but not a grouped project)

☒ Grouped Project

1.5.1. Grouped Project Design

This project is designed as a Grouped Project, that allows the expansion of the project scope
by inclusion of new project activity instances (PAIs) after its validation. The inclusion of new PAIs
takes place at the time of each verification event. A set of eligibility criteria for the inclusion of new
PAIs is described in the section below.

According to VCS v4.5, grouped projects shall meet the following criteria.

“3.6.8 The project proponent shall include in a singular project all project activity instances
within ten kilometers of another instance of the same project activity and with the same project
proponent (i.e., instances of the same project activity may not be spread across more than one
project if they are within ten kilometers of each other).”

In compliance with 3.6.8, it is incumbent upon the project proponent to amalgamate all
instances of the project activity situated within a ten-kilometer radius of another instance of the same
project activity and under the same project proponent into a unified project.

“3.6.9 Where a capacity limit applies to a project activity included in the project, no project
activity instance shall exceed such limit. Further, no single cluster of project activity instances shall
exceed the capacity limit”.

Criteria 3.6.9 is not applicable. There is no capacity limit applicable to the project activity type
(APD) considered in the grouped project, since the BRC team will be present in the Project Location
and can add as many human resources as necessary to fill the area.

“3.6.10 Grouped projects shall specify one or more clearly defined geographic areas within
which project activity instances may be developed. Such geographic areas shall be specified using
geodetic polygons as set out in Section 3.11 below. Geographic areas with no initial project activity

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instances shall not be included in the project unless it can be demonstrated that the same (or at
least as conservative) baseline scenario and rationale for the demonstration of additionality is
applicable to such an area as a geographic area that does include initial project activity instances.”

The GPD assumes only one wide geographic area known as the Amazonas state
(1,559,255.881 Km²). The project activity instances might encompass any private properties legally
constituted, with forest cover surplus considering the thresholds established by the federal law. In
other words, the GPD can include any private properties with more than 80% of forest cover in
Amazon biome or 35% in Cerrado biome, that in a baseline scenario would be legally suppressed
in up to 20% or 65% of the native vegetation for economic purpose, respectively. The GPD considers
all forest types as per Brazilian forest definition, including three categories of Cerrado (“Savana
Florestada” and “Savana Arborizada”).

“3.6.11 Determination of baseline scenario and demonstration of additionality are based upon
the initial project activity instances. The initial project activity instances are those that are included
in the project description at validation and shall include all project activity instances currently
implemented on the issue date of the project description. The initial project activity instances may
also include any instances of the project activity that have been planned and developed to a
sufficient level of detail to enable their assessment at validation.”

Regarding baseline and additionality, it is assumed that all private properties in this
geographic area are subject to the same legal framework and similar deforestation agents and
drivers as those identified for PAIs #1-2. All landowners within the Legal Amazon have the right to
convert up to 20% of the forest area (or 65% of the Cerrado) in their private properties for economic
purposes. In this context business-as-usual is livestock, sometimes followed by soybean, cotton or
corn production. Specific assessment on baseline scenario and additionality will be done for each
new activity instance included in the project scope after its validation.

“3.6.12 As with non-grouped projects, grouped projects may incorporate multiple project
activities (see Section 3.6.1 – 3.6.3 for more information on multiple project activities). Where a
grouped project includes multiple project activities, the project description shall designate which
project activities may occur in each geographic area.”

The only project activity considered in the project scope for which carbon credits generation
is attributable and that is related to the methodology adopted in the project design in all project
activity instances is avoiding planned deforestation.

To avoid planned deforestation BRC will sign long-term conservation agreements with
landowners. Complementary activities related to leakage mitigation, social and biodiversity related
activities and monitoring activities are described in section 1.12 and 6.3.

“3.6.13 The baseline scenario for a project activity shall be determined for each designated
geographic area, in accordance with the methodology applied to the project. Where a single baseline
scenario cannot be determined for a project activity over the entirety of a geographic area, the

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geographic area shall be redefined or divided such that a single baseline scenario can be determined
for the revised geographic area or areas.”

Only one wide geographic area is considered for this grouped project once the baseline
scenario for avoided planned deforestation activity in Legal Amazon is the same, and all private
properties are subjected to the same regulatory framework. Please refer to sections 3.4.

“3.6.14 The additionality of the initial project activity instances shall be demonstrated for each
designated geographic area, in accordance with the methodology applied to the project. Where the
additionality of the initial project activity instances within a particular geographic area cannot be
demonstrated for the entirety of that geographic area, the geographic area shall be redefined or
divided such that the additionality of the instances occurring in the revised geographic area or areas
can be demonstrated.”

Only one wide geographic area is considered for this grouped project, once the additionality
approach for avoided planned deforestation activity in the Legal Amazon is the same and all private
properties are subjected to the same regulatory framework and similar deforestation agents and
drivers. For additional information, please refer to sections 3.5.

“3.6.15 Where factors relevant to the determination of the baseline scenario or demonstration
of additionality require assessment across a given area, the area shall be, at a minimum, the
grouped project geographic area. Examples of such factors include, inter alia, common practice;
laws, statutes, regulatory frameworks, or policies relevant to demonstration of regulatory surplus;
determination of regional grid emission factors; and historical deforestation and degradation rates.”

The relevant factors for the baseline scenario determination and demonstration of
additionality of a given project activity instance are the same for the entire geographic area. Any
legally constituted private properties within Amazon biome, with more than 80% of forest cover (or
35% for Cerrado) is eligible for this grouped project.

“3.6.16 Grouped projects shall include one or more sets of eligibility criteria for the inclusion
of new project activity instances. At least one set of eligibility criteria for the inclusion of new project
activity instances shall be provided for each combination of project activity and geographic area
specified in the project description. Where grouped projects include multiple baseline scenarios or
demonstrations of additionality, such projects will require at least one set of eligibility criteria for ea ch
combination of baseline scenario and demonstration of additionality specified in the project
description. A set of eligibility criteria shall ensure that new project activity instances:

1) Meet the applicability conditions set out in the methodology applied to the project.
All PAIs under the GPD must meet the applicability conditions set out in the methodology
VM0007 v1.7. Regarding PAIs #1 and #2, the applicability conditions are met as demonstrated :

• The 2 initial PAIs have no areas registered under the CDM or under any other GHG
program.

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• All lands included in the PAIs #1 and #2 are qualified as native primary forest, according
to the Brazilian forest definition.
• Baseline deforestation and forest degradation in the project area fall within the category
“Planned deforestation/degradation”.
• Leakage avoidance activities in the PAIs #1 and #2 do not include agricultural lands that
are flooded to increase production, nor livestock production through use of feed-lots
and/or manure lagoons.
• The baseline scenario for all the PAIs applied under this GPD are based in the legal
conversion of forest lands to non-forest lands, according to the applicable law.
2) Use the technologies or measures specified in the project description.
Sections 1.12 and 5.3 define the technologies and measures available. The GHG emissions
reductions will be caused by the signing of long-term forest conservation agreements with
landowners in all PAIs. Complementary activities related to the reduction of planned deforestation,
leakage mitigation, social and biodiversity related activities and monitoring activities are also
described in section 1.12 and 6.3.

3) Apply the technologies or measures in the same manner as specified in the project
description.
Any new PAI will apply the same technologies or measures specified in this document. Small
adjustments area allowed to accommodate new PAI specificities. Any adjustment will be reported,
described, and must not overestimate the project climate.

4) Are subject to the baseline scenario determined in the project description for the specified
project activity and geographic area.
The grouped project assumes the Amazonas state as a unique wide geographic area, taking
into consideration that all private properties within the Amazon biome are subject to the same legal
framework. New PAIs must follow the same baseline approach described in section 3.4.

5) Have characteristics with respect to additionality that are consistent with the initial instances
for the specified project activity and geographic area. For example, the new project activity
instances have financial, technical and/or other parameters (such as the size/scale of the
instances) consistent with the initial instances, or face the same investment, technological
and/or other barriers as the initial instances.”
Considering that the grouped project refers to avoidance planned deforestation (APD) in
areas where the forest suppression is permitted by law, all the subsequent project activity instances
submitted under this GPD, must follow the same additionality approach presented in section 3.5 for
PAIs #1 and #2. It means that the plausible baseline scenarios will not differ from the three scenarios
identified in the additionality analysis, as follow:

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a. Forest cover maintenance of 20% of the property in Amazon biome and 65% in Cerrado,
where the land use conversion is allowed by law, i.e.: through conservation activities resulting from
incentives other than the REDD APD project.

b. Legal deforestation of 20% of the property in Amazon biome and 65% in Cerrado,
(deforestation with permits), where the land use conversion is allowed by law for i.e.: pasture (cattle
raising) and agriculture.

c. Illegal deforestation of 20% of the property in Amazon biome and 65% in Cerrado,
(deforestation without permits), where the land use conversion is allowed by law, for pasture (cattle
raising) and agriculture purposes or simply for real estate speculation.

In reference to inclusion of new project activity instances:

“3.6.17 Grouped projects provide for the inclusion of new project activity instances subsequent
to the initial validation of the project. New project activity instances shall:

1) Occur within one of the designated geographic areas specified in the project description.
The GPD has assumed only one wide geographic area, where PAIs can occur. This
geographic area encompasses all the private properties legally constituted in the Amazonas state
that encircles Amazon biome, with surplus of forest cover, as per the federal law 12.651, from May
2012.

2) Conform with at least one complete set of eligibility criteria for the inclusion of new project
activity instances.
The set of eligibility criteria for the inclusion of a new project activity instances, is the
following:

a. Regularized rural properties within the Legal Amazon with forest coverage greater than
80% in Amazon biome and 35% in Cerrado;

b. A landowner must have signed a long-term forest conservation agreement with the BRC;

c. New PAIs, must have a valid vegetation suppression license approved by the state
environmental agency, or at least a submission protocol to this agency (as required by the VMD0006
v1.2), to obtain the deforestation permits, according to the federal law 12.651.

3) Be included in the monitoring report with sufficient technical, financial, geographic, and other
relevant information to demonstrate conformance with the applicable set of eligibility criteria
and enable evidence gathering by the validation/verification body.
This document was prepared based on the joint PD and monitoring report VCS template and
covers PAIs #1 and #2. New project activity instances will be included in the project scope in new
monitoring reports. Technical, financial, and geographic information related to demonstration of
compliance with the set of eligibility criteria here defined will be present in section 3.3 of the next
monitoring reports.

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4) Have evidence of project ownership, in respect of each project activity instance, held by the
project proponent from the respective start date of each project activity instance (i.e., the
date upon which the project activity instance began reducing or removing GHG emissions).
Evidence of project ownership is defined as the second eligibility criteria, as mentioned in
item 2 above.

5) Have a start date that is the same as or later than the grouped project start date.
According to the VCS start date definition, the start date of each activity instance will be the
date of the protection plan implementation commencement which, in its turn, according to VMD0006
v1.2, is dependent on the issuance (or issuance request) of a legal permit for deforestation to the
relevant government department. At this moment, the protection plan, represented by the project
area long-term conservation agreement, is being implemented for PAIs #1 and #2. In this sense, it
is characterized that the start date of a new project activity instance will always be later than or equal
to the start date of the grouped project.

6) Only be eligible for crediting from the later of start date of the project activity instance or the
start of the verification period in which they were added to the grouped project, through to
the end of the total project crediting period.
The crediting period of a new PAI will be defined according to the specific PAI baseline, which
in its turn will be determined in function of the area potentially deforested and the rate of planned
deforestation, following VMD0006 v1.2 criteria. For more information on baseline determination, see
section 3.4.

7) Not be or have been enrolled in another VCS project.

No enrollment in other VCS projects will be guaranteed with a thorough legal and technical
analysis, in addition to the registration of all credits and reports on VERRA’s platform.

8) Adhere to the clustering and capacity limit requirements for multiple project activity instances
set out in 3.6.8 – 3.6.9.
All clustering and capacity limits will be adhered, as presented on item 3.6.8 and 3.6.9 above.

1.6. Project Proponent

Table 3 presents the Project Proponent of Amazonas APD GPD. Presents the Organization
name, contact person, address, telephone number and e-mail.

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Table 3 – Project Proponent of Amazonas APD GPD.

Organization name BRCarbon Serviços Ambientais LTDA.

Contact person Mr. Bruno Melo da Matta

Title CEO

Address Av. Cezira Giovanoni Moretti 655, sala 7, AgTech Garage, Reserva
Jequitibá - Piracicaba, São Paulo

Telephone +55 (19) 3424-3583

Email bruno.matta@brcarbon.com.br

1.7. Other Entities Involved in the Project

Table 4 presents other entities involved on Amazonas APD GPD project, besides the
organization name, contact person, address, telephone number and e-mail.

Table 4 – Other Entities Involved on Amazonas APD GPD.

Organization name Incorporadora Manicoré LTDA

Role in the project Landowner of instance PAI #1

Contact person Mr. Rogerio Oliveira

Title Manager

Address Av. Eduardo Ribeiro, 549, Bairro Centro, Cidade de Manicoré, AM,

ZIP CODE: 69280-000

Telephone +55 (69) 9969-1707

Email luizrogerio_oliveira@me.com / rogerio@gerflor.eng.br /

flavio@madbatista.com.br

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Organization name (1) Mr. Marcelo Abreu Ribeiro / (2) Mr. Álvaro Abreu Ribeiro / (3) Mrs.
Paola Abreu Ribeiro De Souza Leão / (4) Mrs. Patrícia Abreu Ribeiro Noto

Role in the project Landowner of instance PAI #2

Contact person (1) Marcelo Abreu Ribeiro / (2) Alvaro Abreu Ribeiro / (3) Paola Abreu
Ribeiro De Souza Leão / (4) Patrícia Abreu Ribeiro Noto

Title Landowners

Address Rua Oscar Rodrigues Alves, 55, Sala 76, Araçatuba/SP

ZIP CODE: 16010-330

Telephone +55 18 99143 4310 (Mr. Marcelo Abreu Ribeiro)

Email (1) marcelao@me.com / (2) aar357@gmail.com / (3)

paola.ribeiro@terra.com.br / (4) patnoto@me.com

1.8. Ownership
The project ownership in accordance with the VCS Program requirements on project
ownership are the Project Proponent – BRCarbon – and the PAI#1’s Landowner – Incorporadora
Manicoré and instance PAI #2’s Landowners (1 - Mr. Marcelo Abreu Ribeiro / 2 - Mr. Álvaro Abreu
Ribeiro / 3 - Mrs. Paola Abreu Ribeiro De Souza Leão / 4 - Mrs. Patrícia Abreu Ribeiro Noto).

As previously presented in sections 1.6 and 1.7, these are the two entities that have the legal
right to control and operate project or program activities.

BRCarbon has a legal agreement signed with the landowners, Incorporadora Manicoré and
PAI #2’s Landowners (APPENDIX_I-LEGAL_AGREEMENTS). The landowners have the property of
the land on project are being developed, as can be found on ANNEX_I-LAND_TENURE.

1.9. Project Start Date

The project’s start date and its justification is summarized in the following table.

Table 5 – Project Start Date for Amazonas APD GPD.

Project start date 21-July-2023

The agreements between BRCarbon and Landowner was
Justification
celebrated on 21-July-2023

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1.10. Project Crediting Period

The project crediting period is summarized on following table:

Table 6 – Project Crediting Period for Amazonas APD GPD.

☐ Seven years, twice renewable

☐ Ten years, fixed
Crediting period
☒ Other – a hundred years (state the selected crediting period and
justify how it conforms with the VCS Program requirements)
Start and end date of
first or fixed crediting 21st July 2023 to 20th July 2123
period

The GPD will generate GHG emission reductions eligible for issuance as VCUs for 100 years.
The crediting period starts on July 21st, 2023, and ends on July 20th, 2123. This approach is
considered due to the project group character that allows the inclusion of new PAIs in the project
scope over the project lifetime.

PAIs #1-2 will generate GHG emission reductions eligible for issuance as VCUs for 10 years,
that is, the first baseline period. A legal agreement (APPENDIX_I-LEGAL_AGREEMENTS) was
signed with the landowner to continue the management practices that will lead to the project area
conservation for at least 40 years, thus, the project activity instances longevity is 40 years. New
PAIs will have different crediting period starting dates, based on the deforestation permits issued by
the responsible environmental agencies in each state.

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1.11. Project Scale and Estimated GHG Emission Reductions or

Removals
The grouped project is to be considered as a large-scale project as more than 300,000 tons
CO2e of GHG emissions reductions will be generated per year, as presented on Table 7.

☐ < 300,000 tCO2e/year (project)

☒ ≥ 300,000 tCO2e/year (large project)

Table 7 - Estimated GHG emission reductions (Table 02 from APPENDIX_II–CALCULUS_TABLE – “Consolidate

Results”).

Calendar year of crediting period Estimated GHG emission reductions or

removals (tCO 2e)

21-July-2023 to 30-November-2023 505,872

01-January-2024 to 31-December-2024 521,577

01-January-2025 to 31-December-2025 537,281

01-January-2026 to 31-December-2026 552,986

01-January-2027 to 31-December-2027 568,690

01-January-2028 to 31-December-2028 584,395

01-January-2029 to 31-December-2029 600,099

01-January-2030 to 31-December-2030 615,804

01-January-2031 to 31-December-2031 631,509

01-January-2032 to 31-December-2032 647,213

Total estimated ERRs during the first or fixed 5,765,427

crediting period

Total number of years 10

Average annual ERRs 576,542.7

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1.12. Description of the Project Activity

The GPD aims the forest conservation on private properties located in the Amazonas state.
Its primary goal is to preserve the Amazon native vegetation through income generation for
landowners, from carbon credits commercialization.

This grouped project works by avoiding deforestation in private properties, that in the
absence of the project activities would have part of its forest cover legally suppressed, as allowed
by the national law 12,651. According to this law, a landowner can get permit to suppress up to 20%
of forest or 65% of the Cerrado within its rural property, to implement commercial activities, such as
cattle raising and agriculture.

In this sense, the main project activity is the execution of long-term agreements with
landowners for the conservation of native vegetation cover in areas subjected to legal suppression
in Amazonas state. Complementary activities will be related to leakage mitigation, the promotion of
positive net benefits to communities, biodiversity conservation1 and the project monitoring.

The list below describes the project activities specifically and related to climate, community,
and biodiversity objectives (project axis). The project activities type, and implementation status can
vary among PAIs depending on contextual aspects.

Legal Protection: this project activity consists of signing long-term conservation agreements
with private landowners in the Legal Amazon. The agreements are made for 40 years and imply
landowners' commitment to the conservation of specific forest areas on their properties. In other
words, by signing the agreement, landowners undertake not to carry out activities that involve the
forest conversion to other land uses, such as livestock or agriculture, for the project lifetime.
Agreements can be renewed for up to 100 years. BRC will be responsible for the project
development, the implementation of the project activities, the project monitoring and the validation
and verification of the grouped project.

Forest Surveillance: deforestation, forest degradation and burn scars will be monitored
though satellite images associated with ground truth verifications annually. Land use change maps
and orbital imagery will be collected from PRODES2 & DETER3/INPE4, GLOBAL FOREST WATCH
and FIRMS/NASA. The burnt area is measured according to ∆NBR6 spectral index and verified with
high spatial resolution satellite imagery from Sentinel-2, along with ground truth verifications.

Forest Biomass Inventory: aboveground biomass in trees will be estimated through

permanent plots systematically installed over the project area, and when feasible LiDAR data
collected through drone surveys. Reliable techniques using drone-LiDAR metrics used a wall-to-
wall method from ground-based forest inventory in a modeling approach. Non-tree biomass
component and below-ground biomass on tree and non-tree component will be indirectly estimated
through secondary data and default values for conversion factors from peer-review studies and
reputable information sources. Dead wood and litter will be estimated from direct measurement in
the same permanent plots. Biomass estimates are considered fixed during the first baseline period.

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Biomass will be re-measured within a 10-year interval. Carbon stock change in every pool will be
estimated by stock difference method. Estimates will be considered within a 90% confidence
interval. New estimates shall take precedence over previous estimates where outside (i.e. greater
than or less than) the 90% confidence interval of the previous estimates. For a complete description
of forest biomass inventory methods BRC will present standard operational procedures in the next
version of this document.

Sustainable Forest Management: forest management operations can be carried out in the
project area if Forest Stewardship Council (FSC) certified. Responsible forest management is an
economic alternative appropriate to the Amazon region and compatible with the conservation of
forest cover in the project area. The FSC certification ensures the use of reduced impact logging
techniques, mitigating initial losses in carbon stocks, enabling the natural regeneration of the forest
and the restoration of carbon stocks to the initial levels in the medium-long term. The impacts of
forest management, GHG emissions associated with the forest management activity and forest
regeneration will be assessed in accordance with the project's monitoring plan and in consideration
of VMD0007 v1.6 criteria. In these cases, BRC will also offer consultancy services to adapt the forest
management plan, training for workers involved in the forest management operation and other
necessary to comply with the FSC standard.

Wildfire Prevention and Fire Fighting: wildfires in tropical forests are associated with
human activity and occur with greater frequency, intensity and severity in drier years and degraded
forests. Such conditions can be significantly present in the project area, which will depend on the
level of territory occupation and the occurrence of climatic anomalies, such as El Niño. Thus, to
protect carbon stocks in the project area, the project will work with environmental education and
training on land management, fire brakes implementation, formation, and equipment of fire brigades
and possibly, with the implementation of monitoring towers equipped with cameras capable of
detecting smoke. Environmental education and land management training activity will be related to
fire ecology and good practices in preparing areas for cultivation, with focus on preventing the fire
spread into forests. The training and the equipment of voluntary fire brigades will be focused on
combat actions. The monitoring towers will serve the purpose of reducing the response time of the
brigade members, increasing their efficiency in fighting forest fires. The cameras attached to the
monitoring towers can detect smoke patterns within a radius of 15 km in less than 3 minutes,
triggering a signal with the location of the fire spot automatically to a control center, which can then
alert and mobilize the brigades for combat.

Leakage mitigation: considering the project scope, leakage can be understood as the legal
deforestation attributable to landowners (project participants) in other areas of their property (outside
the project scope). Thus, leakage mitigation actions will be related to leakage monitoring, estimation
of GHG emissions attributable to activity shifting and deduction of the project's net GHG emissions
reduction in a specific monitoring period. This project activity will also be associated with advocacy
with landowners focusing on the reduction of GHG emissions due to activity shifting leakage in future
monitoring periods.

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Digital inclusion: in many cases the existing communities within the project area live in
isolated conditions, without access to means of communication and far travel days to the nearest
city. This puts them in a vulnerable condition, negatively affecting their economy, health, education,
citizenship, and well-being. This project activity is focused on installation of base stations for the
provision of internet and an internet access point in schools, more than that, there will be properly
training on a good use of this tool.

Education: articulation with public authorities to support Educational Programs. BRC will
work to establish public-private partnerships and invest in educational programs to increase their
scope and effectiveness, benefiting communities within the project area. Installation or renovation
of schools. Purchase of scholar equipment. Lectures on the environment, forests, environmental
services, biodiversity, environmental conservation, sustainable forest management, climate change,
carbon cycle, environmental legislation, labor legislation, associations, among others, will be
promoted in person or remotely at specific events.

Health: articulation with public authorities to support Itinerant Health Programs. BRC will
work to establish public-private partnerships and invest in health programs to increase their scope
and effectiveness, benefiting communities within the project area. Installation or renovation of health
posts.

Sanitation: promotion of environmental sanitation through the implementation of ecological

toilets/pits (eg: EMBRAPA pit, pit with bananas, biodigester pit, dry toilet, etc.).

Training: training will be offered to communities in different areas of knowledge: forest

inventory, sustainable forest management (timber and non-timber forest products), forest fire
fighting, solid waste management, associations.

Employment: community representatives will be hired to advise BRC's work in the field. The
hiring will be done on a daily paid basis for the elaboration of a specific service. Services may vary
depending on the activity in question. Examples of services can be given such as field guide, forestry
worker, forestry inventory worker, bricklayer, carpenter, etc.

Access to clean water: potability analysis, chlorine, fencing of springs (to prevent the
animals' access to water), acquisition of pumps, hydraulic rams’ implementation, among other
strategies more appropriated to the field.

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1.13. Project Location

The GPD is in the Amazon Biome's and has a comprehensive geographical boundary whose
objective is to encompass all rural properties with native vegetation subjected to legal suppression
for the implementation of agricultural projects, mainly related to pastures or annual crops in the
Amazonas state.

Figure 2 – Map of Project Location.

The PAI#1 and PAI#2 are located in the Borba municipality, of Amazonas state (Figure 2).
The following table shows the properties names and a centroid geographical coordinate by project
activity instance (Table 8). Coordinates are also submitted separately as a KML file (APPENDIX_III-
GIS_DATABASE).

Table 8 - Geodetic coordinates of Project Instances.

PAI Property name Geodetic coordinate (Lat. Long.)

#01 Fazenda Cabaça -5.677015 -59.280850

#02 Fazenda Pacová -5.500502 -59.432091

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1.14. Conditions Prior to Project Initiation

The conditions prior to project initiation are the same as those identified in the baseline
scenario, that is, agricultural projects in planning or implementation stages for which deforestation
authorizations have been issued by or requested to the responsible environmental agency of
Amazonas state (APPENDIX_IV-BASELINE_DEFORESTATION_PERMITS). Figure 3 shows the
expansion of cattle raising and agriculture activities in the PAIs #1 and #2 region in the past 31
years.

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Figure 3 - Condition Prior to Project Initiation.

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Information on the climate, hydrology, topography, soils, vegetation, and ecosystems can be
found below.

1.14.1. Climate

According to the Köppen-Geiger classification (Figure 4) the properties climate falls under
Group A (Humid Tropical Climate), specifically the Af (Wet Equatorial Climate) subtype. This climate
is marked by consistently high temperatures throughout the year, with monthly temperature
variations typically less than 3°C (37°F). The limited radiative cooling during the evening can be
attributed to the abundance of solar radiation, cloud cover, and high humidity. Additionally, this
climate experiences year-round plentiful precipitation, frequent formation of cumulus and
cumulonimbus clouds (thunderstorms) in the early afternoons due to intense surface heating and
high humidity. The presence of the Intertropical Convergence Zone contributes to the high, constant,
and evenly distributed monthly precipitation, resulting in annual amounts usually exceeding 1500
mm.

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Figure 4 - Climate on Project Properties

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1.14.2. Soils

The primary soil types found in the project properties are categorized as Latossolo Amarelo
Distrófico (Figure 5). These soils exhibit a high clay texture, low inherent fertility, and elevated levels
of aluminum toxicity. The soils found on plateaus are clayey, while those on slopes are clayey and
covered by a sandy layer, which is associated with Podzólico Amarelo soils in the lower third of the
topo sequence. Deposits of white quartz sand are found in areas near watercourses. The Latosols
under the forest canopy have good drainage but are vulnerable to compaction when exposed. The
nutrient content and cation exchange capacity are low. Base saturation is below 10%, and pH ranges
from 3.7 to 4.7 (H2O). Aluminum saturation is above 90%. The cation exchange capacity ranges
from 1.5 to 2.5 meq. Phosphate is present in quantities below 4ppm.

The project properties also have the presence of Latossolo Vermelho-Amarelo Distrófico,
which are associated with flat, smoothly undulating, or wavy terrain. They occur in well-drained
environments, being very deep and uniform, which favors the percolation of water. Despite being
considered a dystrophic soil, Latossolos Vermelho-Amarelos Distróficos can still have moderate
natural fertility and are able to support the growth of a variety of vegetation.

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Figure 5 - Soil Types on Project Properties.

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1.14.3. Topography

The topography is determinant in several processes of natural and anthropic origin, and
therefore, is a fundamentally important factor in environmental modeling. Several authors have
suggested that these factors are the major determinants in the distribution of plant species and the
structure of their communities, at local and regional scales (SCHIETTI et al., 2007).

Topography data came from INPE’s TOPODATA Program and it were generated in a 30m
resolution for the whole of Brazil from the SRTM data (Shuttle Radar Topography Mission).

Altitude data were used in relation to sea level, slope % and the land classification shape
proposed by EMBRAPA for the entire national territory. Figure 6 below illustrates the variation of
altitude (meters) in the Project region, which predominates vast domain of land with modest
altitudes, less than 146 m.

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Figure 6 - Topography on the Project Properties.

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1.14.4. Slope

The relief of PAI #01 varies from Plan to Strong Wavy with a predominance Wavy relief
according to EMBRAPA classification (1989). The average slope in the instance area is 8,8%,
ranging from 0.2% to 44,1%.

In PAI #02 soft wavy type is predominant, with areas with wavy relief. The mean slope in the
instance area is 7.2%, ranging from 0.3% to 39% (Figure 7).

Figure 7 - Slope on the Project Properties.

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1.14.5. Vegetation

All PAIs are inserted in the Amazon Biome, where a diversity in the vegetation types
associated with edaphoclimatic variations can be observed. Dense Ombrophyllous Forests (humid
forests) are predominant, while pioneer formations are also found, as can be found on Figure 8.
They are characterized by the dominance of perennial species, presenting green leaves throughout
the year due to the high rainfall and solar radiation incidence near the Equator.

Among the Ombrophyllous Forests, variations in forest types associated with local
edaphoclimatic specificities are identified, strongly influenced by the weather, soil types and distance
from large rivers. Three types of forest were identified along PAIs #1-2: Dense, Alluvial Submontane
and Lowland. A portion of pioneer forest was also found.

1. Dense Ombrophyllous Forests: Submontane (Ds), Alluvial (Da) and Lowlands (Db)

2. Pioneers Forests: (Pa)

The Dense Ombrophyllous Forests are also known as tropical rain forests. It has dense
vegetation in all strata, occurs in regions of the Amazon biomes and coastal zone of the Atlantic
Forest where the biologically dry period is practically non-existent.

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Figure 8 - Vegetation on the Project Properties.

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The vegetation of PAIs #1 - #2 is predominantly Lowland Ombrophyllous Forest (Ds), which

accounts for 60.4% of the area with approximately 514.2 tCO2 -e ha-1, followed by Submontane
Ombrophyllous Forest (Ds), representing 32.7% of the area and approximately 493.1 tCO2 -e ha-1
(Table 9).

Table 9 - PAI #1 and #2 Vegetation.

PAI #1 Area PAI #2 Area General Area

Forest Type Coverage (%)
(ha) (ha) (ha)

Open Dense Ombrophyllous (Db) 51.014,53 31.884,33 82.898,86 60,4%

Dense Ombrophyllous Submontane (Ds) 30.313,45 14.629,99 44.943,44 32,7%

Alluvial Dense Ombrophyllous (Da) 955,80 342,37 1.298,17 1%

Alluvial pioneer (Pa) 501,41 7.649,37 8.150,78 5,9%

Total 82.785,19 54.506,10 137.291,25 274.582,54

1.14.6. Hydrology

The project areas are inside the Urarirá-Canumã Basin. The main river that passes close to
the properties is the Sucunduri River, which serves as a route for the transportation of food and
goods by large boats during the flood season. The river is also known for its sport fishing, which
attracts a lot of visitors and tourists, where the main fish to be found is the Tucunaré.

The following Figure 9 presents hydrology in first PAIs.

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Figure 9 - Hydrology in first PAIs.

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1.14.7. Deforestation

Recent data from INPE (INPE, 2022) reveals that the accumulated deforestation in the Legal
Amazon reached 85,295 km² over the past decade (2013-2022). Notably, the annual deforestation
is alarmingly high, with 13,000 km² of losses in 2021 and 11,000 km² of losses in 2022.

As of now, nearly 20% of the Brazilian Amazon's forest cover has been lost, and an additional
33% is experiencing degradation. The state of Amazonas has shown a particularly concerning trend
in deforestation rates. It accounted for 17.8% of the total Amazon deforestation in 2021 and
increased to 22.4% in 2022. This represents a significant surge in deforestation within the state, with
a 55% increase from 2020 to 2021 (INPE ,2021), followed by an additional rise of 12.5% from 2022
to 2023.

The Figure 10 highlight the escalating challenge of deforestation in the Amazon, particularly
in the state of Amazonas, underscoring the urgent need for effective conservation strategies.

Figure 10 – Deforestation in first PAIs.

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1.14.8. AFOLU projects

- Ecosystem type:

The ecosystem present on the project location can be described as a Terrestrial, or Forest,
Ecosystem, more specifically a Tropical Rainforest with a predominance of Dense Ombrophyllous
Forest with Open Alluvial and Open Lowland subtypes, and the soil types are mainly composed of
Latossolos. The project will be developed in the Amazon Forest, a region known for its high
biodiversity and its high levels of biomass stockage, besides the historical lack of state action
regarding sustainable production and the support for local communities.

- Current and historical land-use:

The conditions prior to project initiation are the same as those identified in the baseline
scenario, that is, agricultural projects in planning or implementation stages for which deforestation
authorizations have been issued by or requested to the responsible environmental agency of
Amazonas state.

- Present and prior environmental conditions of the project area:

Based on spatial data from global climate mapping at a spatial resolution of 0.5°, the
predominant climate type identified in the project area was Af – Tropical wet climate, meaning it
doesn’t have a dry season.

Tropical climates exhibit consistently elevated temperatures throughout the year, particularly
at sea level and low elevations. Average temperatures remain at 18 °C (64.4 °F) or above for all
12 months, accompanied by generally abundant annual precipitation. Unlike regions with distinct
seasons, tropical climates lack a true winter.

In a tropical wet climate, precipitation levels remain consistently high, with an average of at
least 60 mm throughout every month. Typically found within a 10° latitude of the equator, this climate
type lacks natural seasons characterized by significant variations in temperature and moisture.

1.15. Compliance with Laws, Statutes and Other Regulatory

Frameworks
The Project proponent is committed to meet all applicable Brazilian laws and applicable
regulations. On this sense, BRC follow consultant lawyers to observe local laws and applicable
regulations. The following laws, statutes or regulatory frameworks are the most relevant to the
project activities. The presentation order will follow the governance level, from National laws to
municipality laws and other regulatory frameworks and follow chronology.

For all project activity instances, verified or under verification process, the Project proponent
is already committed to meet all applicable Brazilian laws and regulations applicable to worker rights,
as can be seen below. Furthermore, have informed all workers about their rights, before hiring as
its described in the Brazilians Labors Laws.
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1.15.1. Relevant Law and Regulations Related to Worker’s Rights

The Brazilian Constitution, Chapter II-Social Rights, Articles 7-11 which addressed: I)
Minimum wage, ii) Normal working hours, iii) Guidance on vacation and weekly leave iv) Guidance
on maternity and paternity leave v) Recognition of collective bargaining vi) Prohibition of
discrimination. In addition to the Constitution, there are two additional decrees related to Brazilian
labor laws.

Labor Federal Law (Consolidate of Working Laws (“CLT”)): Decree-Law N. º 5,452, of May
1st of 1943. This decree gives more clarification on the subjects: i) Hourly, daily, weekly, and monthly
work hours, ii) Employment of minors and women, iii) Establishes a minimum wage, iv) Worker
safety and safe working environments, v) Defines penalties for employer's non-compliance, vi)
Establishes a judicial work-related process for addressing all worker related issues. FEDERAL LAW
Nº 5,889, June 8th of 1973 (Establishes Regular Norms for Rural Workers). This is a complementary
law to the 1943 decree, once prior to 1973, rural workers did not have the same rights as urban
workers. In 1973, this law was established to specify the equality between urban and rural workers,
along with compensation for overtime.

Complementary Law 123/2006 of December 14th, 2006. Establishes the National Statute of
Microenterprise and Small Business; change devices of the Laws in 8,212 and 8,213, both dated
July 24th, 1991, of the Consolidation of Labor Laws - CLT, approved by Decree-Law no. 5,452 of 1st
of May 1943, of Law no. 10,189, of February 14th of 2001, of the Complementary Law in the 63, of
January 11th, 1990; and revokes the Laws in the 9,317 of the 5 th of December 1996, and 9,841 of
October 5th, 1999. Art. 3 For the purposes of this Complementary Law, are considered micro-
enterprises or companies small business company, simple society, the individual company of limited
liability and the entrepreneur who refers to art. 966 of the Law in 10,406 of the 10 th of January 2002
(Civil Code), duly registered in the Registry of Merchant Companies or in the Civil Registry of Legal
Entities.

1.15.2. Federal Legal Instruments

In a wide overview of legal aspects, the project observes the principles established in the
Federal Constitution, as per article 225, by contribution to ecologically well-balanced environment,
and article 224, paragraph 1 (I) and (III) by contribution to conservation and restoration of essential
ecological processes, while supporting the preservation of attributes beyond the legal environment
requirements.

The GPD is also encompassed by principles established in the National Environmental

Policy - Law No. 6,938 from August 31st, 1981, which declares the objectives of conservation,
improvement and recovery of environmental quality that is conducive to life, having among its
principles the protection of ecosystems with the conservation of relevant areas (article 2, item IV)
and the protection of areas threatened by degradation (item IX).

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Regarding the land use national policy, the most important regulatory framework is the
Forest Code, law 12,651, from May 2012. This law states not only the forest category that must be
conserved inside the private properties, but also the maximum area of native vegetation that can be
converted in other land uses for economic purposes. The GPD was assembled to promote
conservation in areas that in the absence of the project activities, would be legally deforested (20%
in Amazon biome, 65% in Cerrado) to accommodate commercial activities, as cattle rising and
agriculture, as per the article 12 of the Forest Code, law 12,651.

All PAIs were implemented in accordance with existing legal requirements, including those
assumed in the most plausible baseline scenario, as presented in section 3.5.

The project is also in straight line with the Federal Law no. 12,187, of December 29, 2009,
which instituted the National Climate Change Policy, the State Law 2 ,308 from October 2010 which
instituted the State System of Incentives for Environmental Services – SISA and the Incentive
Program for Environmental Services - ISA Carbon, the state Law no. 1,904, of June 5, 2007, which
instituted the Ecological Economic Zoning of the State of Acre - ZEE/AC and the guidelines of the
State Policy for the Valorization of Forest Environmental Assets.

The project is also in line with Law 14,119/21, which defines concepts, objectives, guidelines,
actions, and criteria for the implementation of the National Policy for Payment for Environmental
Services (PNPSA), institutes the National Register of Payment for Environmental Services
(CNPSA) and the Federal Program for Payment for Environmental Services (PFPSA) and
provides on payment contracts for environmental services.

According to the Law 14,119/21 carbon sequestration is considered an ecosystem service

with relevant benefits to society in terms of maintenance, recovery, or improvement of environmental
conditions (Art.2, § II) and the Federal Program for Payment for Environmental Services
(PFPSA) will promote actions of maintenance of areas covered by native vegetation that would be
subject to suppression authorization for alternative use of the soil (Art. 7, § VII).

The project is also based on the Federal Laws number 5,197, from January 3rd of 1967,
that regulates fauna protection and provides other provisions, and law number 9,605, from
February 12nd of 1998, that provides for criminal and administrative sanctions derived from the
environment's harmful conduct and activities, and other provisions.

Finally, despite not encompassing indigenous areas, or natural areas used for these people,
BRC has performed social engagement process and free, prior, and informed consent protocols with
riverine communities, as per the Convention no. 169 of the ILO and the United Nations
Declaration on the Rights of Indigenous People. This population participated in the project
assembling since its beginning, as will be presented in the Community section of CCB GPD and
complementary social reports.

1.15.3. Amazonas State Legal Instruments

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State Law number 1,532, from 1982 – regulation of the State Politics of Prevention and
Control of pollution, Improvement and Environment Recuperation, and of the Natural Resources
Protection.

State Law number 3,525, from 2010 - Provides the creation of the Council of Sustainable
Development of People and Traditional Communities of the Amazonas State – CDSPCT/AM, in the
organizational structure of the State Secretariat of the Environment and Sustainable Development.

State Law number 3,785, from 2012 - Provides for environmental licensing in the Amazon
State.

State Law number 4,222, from 2015 - Institutes the State Technical Register of Potentially
Polluting Activities or Users of Environmental Resources, member of the National Environmental
System - SISNAMA, the Environmental Control and Inspection Fee (TCFA/AM) in accordance with
Federal Law n. 6,938, of August 31, 1981, and its amendments, and gives other measures.

State Law number 4,457, from 2017 – Institutes the State Policy of Solid Waste in
Amazonas/AM and gives another providence.

Complementary Law number 187, from 2018 – Disciplines the execution of the article 220
of the State Constitution, that institutes the State Council of Environment of the Amazonas State
(CEMAAM) and dispose of the State Fund of Environment (FEMA) and gives other measures.

Ordinance number 41,863, from 2020 - This Decree establishes norms for the execution of
the State Policy on Solid Waste.

CERH-AM Normative Resolution number 001, from 2016 – The Internal Regulations of
the State Council of Water Resources are instituted in the form of the Annex to this Normative
Resolution.

Ordinary State Law number 5,695, from 2021 - Amends, as specified, Law No. 4,222, of
October 8, 2015, which "Institutes the State Technical Register of Potentially Polluting Activities or
Users of Environmental Resources, part of the National Environmental System - SISNAMA, the
Control Fee and Environmental Inspection (TCFA/AM) in accordance with Federal Law No. 6,938,
of August 31, 1981, and its amendments, and makes other provisions", and makes other provisions.

State Law number 5,755, from 2021 - Provides the reorganization of the Council for the
Sustainable Development of Traditional Peoples and Communities of the State of Amazonas,
established by Law No. 3,525, of July 15, 2010, and other measures.

State Law number 5,491, from 2021 - Amends the caput of art. 12, the sole paragraph of
art. 13, § 1 of art. 14 and sole paragraph of art. 15 of LAW No. 3,785, of July 24, 2012, which
"Provides for environmental licensing in the State of Amazonas, Revokes Law No. 3,219, of
December 28, 2007, and makes other provisions."

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Ordinary State Law number 6,014, from 2022 - Institutes an administrative term, intended
for analysis and decision regarding the granting or renewal of environmental licensing, in compliance
with Complementary Law No. 140/2011 and CONAMA Resolution No. 237/97.

State Law number 6,052, from 2022 – Recognizes the contribution of indigenous peoples
to the preservation of forests, culture, folklore, customs, legends, gastronomy, handicrafts, and
language.

1.16. Double Counting and Participation under Other GHG Programs

1.16.1. No Double Issuance

Is the project receiving or seeking credit for reductions and removals from a project activity
under another GHG program?

☐ Yes ☒ No

1.16.2. Registration in Other GHG Programs

Is the project registered or seeking registration under any other GHG programs?

☐ Yes ☒ No

1.16.3. Projects Rejected by Other GHG Programs

Has the project been rejected by any other GHG programs?

☐ Yes ☒ No

1.17. Double Claiming, Other Forms of Credit, and Scope 3 Emissions

1.17.1. No Double Claiming with Emissions Trading Programs or Binding Emission

Limits

Are project reductions and removals or project activities also included in an emissions trading
program or binding emission limit? See the VCS Program Definitions for definitions of emissions
trading program and binding emission limit.

☐ Yes ☒ No

1.17.2. No Double Claiming with Other Forms of Environmental Credit

Has the project activity sought, received, or is planning to receive credit from another GHG-
related environmental credit system? See the VCS Program Definitions for definition of GHG-related
environmental credit system.

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☐ Yes ☒ No

1.17.3. Supply Chain (Scope 3) Emissions

Do the project activities specified in Section 1.12 affect the emissions footprint of any
product(s) (goods or services) that are part of a supply chain?

☐ Yes ☒ No

1.18. Sustainable Development Contributions

1.18.1. Sustainable Development Contributions Activity Description

This GPD contributes mainly and directly to UN SDG 13 goal, which is focused on combating
and mitigating climate change and its impact. Furthermore, the GPD activities will comply with other
Sustainable Development Goals, such as UN SDG 1, which aims to decrease the proportion of
population living below the international poverty line, and the UN SDG 15, which is related to the
protection and the promotion of sustainable use of terrestrial ecosystems, sustainable forest
management, fighting desertification, halting, and reversing land degradation and halting
biodiversity loss. The maintenance of living forests, per se, helps to combat climate change, while
the social activities related to the project contribute to shrink the poverty at the territory, and as it
happens with the climate issue, by maintaining the forest alive, we contribute with biodiversity
sustainability.

Further than that, the existence of the project and its activities are a natural step towards
contributing to other Sustainable Development Goals, such as improving health and wellbeing,
improving educational outcomes and many other SDG issues, once they are all connected as a
huge web.

The GPD will also pass through validation stage of CCB standard, and some monitoring
parameters that are directly connected to the project activities will be implemented, especially the
goals 1, 13 and 15. It is necessary to highlight that the forest cover will be monitored year by year,
serving as an impact indicator to SDG 13. Furthermore, all the monitoring results will be reported
through the monitoring reports in both standards, VCS and CCB.

1.18.2. Sustainable Development Contributions Activity Monitoring

Project activities, focusing on forest conservation agreements with landowners and

supporting native vegetation cover, also integrate social initiatives like community training and local
employment. These efforts promote biodiversity conservation and reduce GHG emissions,
contributing to climate action (SDG 13). Socially, by providing education on sustainable practices
and supporting local economies, the project aims to alleviate poverty (SDG 1) and enhance
resilience against climate-related impacts. Activities align with national sustainable development
priorities by addressing environmental protection, poverty reduction, and climate change mitigation.

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Evidence of the project's SD contributions, including technical and financial details, is documented
as appendices in this report, covering the current monitoring period's activities.

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Table 10 - Sustainable Development Contributions

Row number

SDG target
Net impact on SDG
SDG indicator Current project contributions Contributions over project lifetime
indicator

The project intends to increase the

1.1.1 Proportion of
Implemented activities participants’ total daily income from 1.20
1) 1.1 population below the planned
to decrease USD/day to 2.57 USD/day, bringing them
international poverty line
above the international poverty line.

Traditionally the incidence of

Malaria increases through Lowered the malaria incidence per 1,000 by
3.3.3 Malaria incidence per Implemented activities
2) 3.2 deforestation, thus prevent it is distributing additional bed nets and
1,000 population to decrease
the main path to decrease conducted malaria prevention workshops.
disease incidence

By conserving 1000 ha of
tropical rainforest, Project has
Tons of greenhouse gas The project will prevent the release of more
Implemented activities prevented the release of more
3) 13.0 emissions avoided or than 28 million tons of CO2e into the
to increase than 724 thousand tons of CO2e
removed atmosphere during the lifetime.
into the atmosphere during the
monitoring period.

Proportion of the rural

population that have easy Implemented activities
5) 6.1 planned The project aims to provide potable water.
access to a safe water to increase
supply

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Row number

SDG target Net impact on SDG

SDG indicator Current project contributions Contributions over project lifetime
indicator

15.1.2 - Proportion of
By avoiding the deforestation of
important sites for
1000 ha of forest, the project The project will avoid the deforestation and
terrestrial and freshwater Implemented activities
6) 15.1 promoted habitat protection for protect 26,060.64 ha of tropical forests
biodiversity that are covered to increase
hundreds of terrestrial and through its lifetime.
by protected areas, by
freshwater species.
ecosystem type

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1.19. Additional Information Relevant to the Project

1.19.1. Leakage Management

Considering that the project activities will be focused on reducing GHG emissions caused by
planned deforestation, the leakage management plan will consider other private areas of the same
property as the GPD landowners.

1.19.2. Commercially Sensitive Information

For all project activity instances, already verified or under verification process, it is to be
considered as commercially sensitive information any contract signed between the PP and
landowners, trade, financial, commercial, scientific, technical, or other information, whose disclosure
could reasonably be expected to result in a material financial loss or gain, compromising the
contractual terms, deals or other negotiations stated by the project proponent.

It is also a sensitive information any information relates to internal policy decisions, financial,
commercial, scientific, technical that the public disclosure could reasonably be expected to
undermine or negatively affect the development and/or implementation of any project activity.

Information related to project social activity, the determination of the baseline scenario,
demonstration of additionality, and estimation and monitoring of GHG emission reductions (including
operational and capital expenditures) are not considered to be commercially sensitive and are
provided in the public versions of the project documents.

1.19.3. Further Information

Not applicable. No further information to be shared.

2 SAFEGUARDS AND STAKEHOLDER

ENGAGEMENT
2.1. Stakeholder Engagement and Consultation

2.1.1. Stakeholder Identification

BRC has a protocol to identify and engage stakeholders (see more on APPENDIX_V-
SOCIAL_ENGAGEMENT_PROTOCOL) and it is divided into four stages, being the first one the
Stakeholder Identification. This stage is by itself divided into three steps: 1) Territorial and
sociopolitical survey of project’s area; 2) Prior mapping of interested parts; and 3) Presentation visits
and recognition of interested actors.

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After following these steps, the BRC team analysis the proximity and relevance of the
stakeholders mapped using the Venn diagram tool to define who and which institution will be
participant of the project.

Table 11 describe the process used to identify stakeholders.

Table 11 – Stakeholder Identification

Describe the process(es) used to identify stakeholders likely

Stakeholder Identification
impacted by the project. List the stakeholders identified.

Legal or customary There are no communities inside the project area, which means
tenure/access rights there are no tenure conflict.

So far, the stakeholders mapped are from different spheres and

Stakeholder diversity and
groups, as indigenous people, traditional population, and
changes over time
institutions.

The project activities are going to impact the population’s live

through improvements of educational, health, productive, and
Expected changes in well-being
social system, including the maintenance of good life based on a
healthy ecosystem around.

Because of other carbon projects presence around the project’s

area (PAIs#1-2), to avoid double benefits to few communities, and
following an internal protocol, BRC is going to develop actions at
Location of stakeholders communities with some distance from project area, and the first
space mapped were the Indigenous Land of Coatá-Laranjal. But,
not just them, the few families living isolated just in front of the
project’s area will be benefited by the project activities.

Through the first approach to the population was possible to map

that the families who lives near by the project area uses other
Location of resources resources around, but they don’t access the project area, while the
population of the Indigenous Land uses the resources inside their
regulated territory.

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2.1.2. Stakeholder Consultation and Ongoing Communication

Table 12 describe the process used to Stakeholder Consultation.

Table 12 – Stakeholder Consultation

Date of
stakeholder 10 to 17 of July - 2023
consultation
Before to go to the territory, the BRC team contacted the indigenous institutions as
National Foundation of Indigenous Peoples - FUNAI and the Indigenous Health
Department - SESAI (the main institutions presented at the territory) to ask permission
to contact the residents of Indigenous Land of Coatá-Larnajal, and plan a properly visit
at the Indigenous Land, protocoling the projects intends, contacting and explaining the
Stakeholder
project before going to the communities. And because of that the excursions limited it’s
engagement
stopping by just to the central community, as requested by their leaders, to chat just
process
with their representants. With the traditional population resident near by the project
area, the approach was different, there wasn’t any institution to contact beforehand,
and they are not organized as the indigenous people, which made the BRC team to visit
one by one of the families to communicate the start of the project and starting the
social survey to map the potential activities to be developed.
Once there are no residents within the project area, the consent is attributed to the
landowner, following the property Brazilian law. In this sense, the communities and
families who is going to be benefited by the project activities do not need to respond a
Consultation
FPIC, they just need to be interested to participate, if provoked by the PP. It does not
outcome
mean that there are no explanations about the interests, potentials, and risks of the
project to them, on the contrary, BRC intends to be transparent and clear with it
intends on the region, the project, and the population.
BRC has its own protocol to keep a direct contact line between communities and the
company, through a WhatsApp system and a cell phone line. But, not just that, our
Ongoing team goes regularly to the territory to make a lot of different activities, as social
communication meetings, technical activities, and other demands, and the team always stops with the
residents and beneficiaries to keep them aware of any activities, and it is done with the
institutions as well present on the territory.
Despite the necessity of new visits to the territory, the BRC team has already taken
some inputs from the indigenous leaders, and the traditional population who lives
around the project’s area.

Stakeholder
Indigenous Land:
input
Support to improve educational infrastructure.
Development of sustainable productive chains (manioc flour, Brazilian nuts, Açaí,
Andiroba, Copaíba).
Foster the indigenous health system.

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Water quality.

Traditional communities (Localities):

Access to energy.
Water quality.
Development of sustainable productive chains (Andiroba, Copaíba).
Support to guarantee access to educational services.
Support to guarantee access to health services.

2.1.3. Free Prior and Informed Consent

Table 13 describe the process used during Free Prior and Informed Consent

Table 13 – Free Prior and Informed Consent

Inside the project area are no communities. It means that FPIC was not
necessary to apply, the consent to develop the project is only related to
Obtaining consent
the landowner. But, beside it, BRC has as practice to inform and consult
the residents of region around if they have any interest in participating in
the project, showing them the advantages, the risks, and the need to be
part of it.

As mentioned above, there is no need for FPIC’s application, the project

area is private property with no residents inside (except the landowner’s
employees). But all the contact made with communitarians in the region
Outcome of FPIC
are following the steps of transparency and clearness in a way to respect
their free wills and necessities. And to do it properly the PP is contacting
the institutions related to the region beforehand.

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2.1.4. Grievance Redress Procedure

Table 14 – Grievance Redress Procedure that will be implemented in the future.

The very first channel to any grievance and comments to the

Development process
project is the Verra’s website, where the project is available to
public comments.
Further than that, BRC has its own way to deal with conflicts
which can arise between the PP and the stakeholders. For it
there are two main tools: regular Public Meetings, where the
beneficiaries have a chance to show their opinion about the
project activities; and the BRC Direct Channel (APPENDIX_VI-
ALO_BRC_COMMUNICATION_FLOWCHART), a communicational
tool which the beneficiaries can contact the BRC team directly,
being responded in previewed period, as stipulated at BRC
procedures.
If these tools do not work the PP has another strategy, which
involve three steps: 1) the own BRC team goes to the territory to
have directly conversations with the ones involved in the
conflict; 2) the BRC makes an active search for appropriated
people who is able and legitime to mediate the conflict –
someone external to it; 3) in the last step, if necessary, the
Public Justice system is contacted to solve the problem in
juridical way.
Not developed yet.
Grievance redress
procedure

Table 15 – Grievances Received.

Grievances received Resolution and outcome

---
There were no grievances received till
now.

2.1.5. Public Comments

Table 16 – Received Public Comments.

Comments received Actions taken

There were no comments received till ---

now.

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2.2. Risks to Stakeholders and the Environment

Risks identified Mitigation or preventative measure taken

Any project that involves people has associated risks. However, it has not
Risks to stakeholder
No risk identified yet been properly defined by the BRC team, only with the development of
participation
the project will it be possible to measure the main risks.

Any project that involves people and working has associated risks.
However, it has not yet been properly defined by the BRC team, only with
Working conditions No risk identified
the development of the project will it be possible to measure the main
risks.

Any project that involves people, mainly women and girls, in a male
society, has associated risks. However, it has not yet been properly
Safety of women and girls No risk identified
defined by the BRC team, only with the development of the project will it
be possible to measure the main risks.

Any project that involves people, especially minorities and marginalized

Safety of minority and
groups, has associated risks. However, it has not yet been properly
marginalized groups, No risk identified
defined by the BRC team, only with the development of the project will it
including children
be possible to measure the main risks.

Pollutants (air, noise,

The project seeks to maintain an environment healthy and free of
discharges to water,
No risk identified pollution area, so the project has no identified risks to the environment
generation of waste, release
through its activities.
of hazardous materials)

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2.3. Respect for Human Rights and Equity

2.3.1. Labor and Work

Table 17 – Labor and Work Rights Assessment

BRC has its Code of Ethics and Ethics Committee (APPENDIX_VII-

ETHICS_AND_CONDUTE_CODE) to ensure that no type of discrimination, sexual
Discrimination and harassment or any other type of harassment will be tolerated by the company and its
sexual harassment workers. And, as already mentioned, the BRC has a Contact Channel between the
company and communities to guarantee a space for grievances of any kind of issue.
Demonstrate that no discrimination or sexual harassment has occurred or will occur.
The BRC’s management team has a multidisciplinary formation (APPENDIX_VIII-
REQUIRED_TECHNICAL_SKILLS) composed of forest engineers, environmental
engineers, biologists, and sociologists. And it has more than fifteen years of experience
Management in AFOLU carbon project, including methodological tools, community engagement,
experience biodiversity assessment, carbon measurement and monitoring, in addition PD and MR
elaboration.
The BRC's social staff has the skills necessary to implement and develop activities of
social engaging.
The BRC staff is made up of 39% women and 61% men, among the workers there are
Gender equity in gays and lesbians. BRC salaries follow a pre-established standard – a table, which
labor and work defines salaries based on the level and role that the professional occupies in the
company, not related with gender or any other kind of social differences.
As mentioned above, BRC has its Code of Ethics and Ethics Committee that governs the
Human trafficking, company's practices. This code is related to Brazilian laws, such as the Child and
forced labor, and Adolescent Statute and international agreements, such as the Convention of Forced
child labor Labour of ILO and others. This guide ensures internal and external controls in project
development.

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2.3.2. Human Rights

The PP has its own protocols to be applied to all its activities and relations. These documents
are based on national legislation as the Decree 7037 from December 2009, which regulates the
National Program of Human Rights, international conventions as ILO 169 (both regulations can be
observed on ANNEX_II-HUMAN_RIGHTS_LEGISLATION and other rules, regulations and accords
which Brazil is signatory. Further than that, BRC team is aware about social demands, and uses the
documents and guidelines created by social organizations and territories to implement any activity
in the ground, therefore, all the local consult protocols are respected and followed as demanded by
the population. Beyond that, there are yet the external audits which the project is under evaluation.

2.3.3. Indigenous Peoples and Cultural Heritage

As pointed in the topic above, BRC has as practice the respect of self-determination of the
people, what is directly related to cultural issues, in this sense any activity developed in the ground
must follow all international and national regulations, and to it the BRC must add the local demands
and cultural characteristics of each people. Beyond that, as already mentioned, before any contact
is made with Indigenous People, BRC follows its own protocol to contact the representative
institutions of these people.

2.3.4. Property Rights

In Table 18 below, the property rights associated with the PAIs are presented. These rights
delineate the privileges and responsibilities related to the ownership, management, and utilization
of resources within the scope of the project. The clarity and definition of these property rights are
paramount to ensuring the effective implementation of the project, providing the foundation for robust
and transparent governance. This set of property rights aims to promote operational efficiency,
sustainability, and equity in the development and execution of the project at hand.

Table 18 – Property Rights

The BRC AMAZONAS APD GROUPED PROJECT is starting with 02 properties owned by two
private or companies’ persons.
BRC has conducted a rigorous land tenure due diligence with the legal staff team and all the
proprieties meets the internal requirements and the VCS and CCB standards regarding to
Rights to proof the rights of the carbon credits.
territories and
It’s important to highlight that exists an internal check list that requires to the landowner a
resources
total of fifteen documents and each propriety that are part of a robust internal Due Diligence
regarding the land tenure and carbon rights. It has a specific legal report according to the
juridic feasibility, that are available on BRC’s database. The documents received by BRC from
the properties and both juridic and physical persons are shown on ANNEX_I-LAND_TENURE

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and ANNEX_III-LANDOWNERS. In the case of these two properties are no customary tenure or
demands to access the territory by the communitarians who lives around.
As the territories of the project are consolidated private property there are no conflicts
Respect for
between customary and right holders of the region. Anyway, the PP protocols, per se, require
property rights
attention and actions to preserve the property rights of the people who lives around.

2.3.5. Benefit Sharing

The description and Table 19 below encompass all the information about benefit sharing.

Table 19 – Benefit Sharing

Where the project impacts property

rights as described in Section 2.4.4 As shown above, there are no major questions about property
above, use the table below to describe rights.
the project’s benefit sharing
agreement.

2.4. Ecosystem Health

Table 20 depicts the risks identified for the ecosystem, with the current assessment indicating
no identified risks at this juncture. This absence of identified risks underscores the initial evaluation's
resilience, suggesting that, as of now, the ecosystem remains relatively stable and unthreatened.
Regular and thorough risk assessments will continue to be conducted to promptly identify and
address any potential challenges that may emerge, ensuring the ongoing health and sustainability
of the ecosystem under the project scope.

Table 20 – Ecosystem Risks Identification

Risks identified Mitigation or preventative measure taken

No risk was identified since all project
activities are designed to promote
Impacts on biodiversity and No risk
ecosystem and biodiversity conservation by
ecosystems identified
avoiding forest deforestation and
degradation.
No risk was identified since all project
activities are designed to promote
Soil degradation and soil No risk
ecosystem and biodiversity conservation by
erosion identified
avoiding forest deforestation and
degradation.
No risk was identified since the project
Water consumption and No risk
activities do not involve the consumption of
stress identified
high levels of water.

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No risk was identified since no project

No risk
Usage of fertilizers activities will require the use of any kind of
identified
fertilizers

2.4.1. Rare, Threatened, and Endangered species

Is the project located in or adjacent to habitats for rare, threatened, or endangered species?

☒ Yes ☐ No

Table 21 – Rare, Threatened, and Endangered Species Identification

Demonstrate that the project will not adversely impact

Species and habitat habitats for rare, threatened, or endangered species.
Species found within the project area that are
classified as threatened by the IUCN Red List
(EN – Endangered, CR – Critically
Endangered). For evidence, please refer to The project will not adversely impact habitats for rare,
the Fauna Survey reports available at threatened, or endangered species since all project
Appendix III - Biodiversity activities are designed to promote ecosystem and
Pteroglossus bitorquatus – EN biodiversity conservation by avoiding forest deforestation
Pteronura brasiliensis – EN and degradation.
Inia geoffrensis – EN
Sotalia fluviatilis – EN

2.4.2. Introduction of species

N/A; the project activities will not include planting or introducing any species.

2.4.3. Ecosystem conversion

N/A; the project does not align with ARR, ALM, WRC or ACoGS categories.

3 APPLICATION OF METHODOLOGY
3.1. Title and Reference of Methodology
The following list references the methodology, modules and tools that have been and are
going to be used in the project scope.

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Table 22 – Title and Reference of Methodology

Type
(methodology, Reference ID, if
Title Ver
tool or applicable
module).
Methodology VM0007 VM0007 REDD+ Methodology Framework (REDD+MF) 1.6
VMD0001 Estimation of carbon stocks in the above- and below 1.2
Module VMD0001
ground biomass in live tree and non-tree pools (CP-AB)
VMD0002 Estimation of carbon stocks in the dead wood pool
Module VMD0002 1.1
(CP-D)
Module VMD0003 VMD0003 Estimation of carbon stocks in the litter pool (CP-L) 1.1
VMD0004 Estimation of stocks in the soil organic carbon pool
Module VMD0004 1.1
(CP-S)
VMD0005 (CP-W) Estimation of carbon stocks in the long-term
Module VMD0005 1.2
wood products pool
Module VMD0011 VMD0011 Estimation of emissions from market-effects (LK-ME) 1.2
VMD0013 Estimation of greenhouse gas emissions from biomass
Module VMD0013 1.3
and peat burning (E–BPB),
Methods for monitoring of greenhouse gas emissions and
Module VMD0015 2.3
removals (M-REDD)
Module VMD0016 VMD0016 Methods for Stratification of the Project Area (X-STR) 1.3
VT0001 Tool for the demonstration and assessment of
Tool VT0001 additionality in VCS agriculture, forestry, and other land use 3.0
(AFOLU) project activities (T-ADD)
AFOLU Non-Permanence
Tool AFOLU Non-Permanence Risk Tool 4.2
Risk Tool
CDM Tool for testing
significance of GHG CDM Tool for testing significance of GHG emissions in A/R CDM
Tool 1.0
emissions in A/R CDM project activities (T-SIG)
project activities (T-SIG)

3.2. Applicability of Methodology

The list below references the methodology, modules and tools that have been and are going
to be used in the project scope, in addition to providing information on applicability conditions and
the respective justifications of compliance for each module, tool, or methodology.

Table 23 – Applicability of Methodology

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Methodology
Applicability condition Justification of compliance
ID
Land in the project area has qualified as forest for at Land classification was made by
VM0007
least the 10 years prior to the project start date. DETER/PRODES
Baseline deforestation and forest degradation in the
project area fall within one or more of the following Baseline deforestation and forest
categories: Unplanned deforestation (VCS category degradation in the project area falls
VM0007 AUDD); Planned deforestation/degradation (VCS under Planned
category APD); Degradation through extraction of deforestation/degradation (VCS category
wood for fuel (fuelwood and charcoal production) APD)
(VCS category AUDD)
VMD0001, The project aims to reduce non-tree
This module is applicable to all forest types and age
VMD0002 aboveground biomass by reducing
classes.
degradation.
Module applied on lands qualified as
This module is applicable to all forest types and age
VMD0003 forest for at least the 10 years prior to
classes
the project start date.
This module is applicable to non-organic soils under Project area is mainly composed of
VMD0004
all forest types and age classes. Latosols and Argisols.
This module is applicable to all cases where wood is
harvested for conversion to wood products for
VMD0005 commercial markets, for all forest types and age
classes.

This module is applicable for calculating market-

effects leakage from projects that are anticipated to
reduce levels of wood harvest substantially and
permanently. When project activities result in When project activities result in
reductions in wood harvest, it is likely that reductions in wood harvest, it is likely
production could shift to other areas of the country that production could shift to other areas
VMD0011 to compensate for the reduction, including activity of the country to compensate for the
shifting to forested peatland that is drained as a reduction, including activity shifting to
consequence of project implementation. This tool forested peatland that is drained as a
shall be used in countries where wood harvest consequence of project implementation.
happens on forested peatland regardless of the
absence of peatland within the project boundary.

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Methodology
Applicability condition Justification of compliance
ID
The GPD meets the applicability
This module is applicable to REDD project activities conditions of this module due the fact
with emissions from biomass burning and REDD- that it is characterized as a REDD project
WRC project activities with emissions from biomass and the VMD0013 is applicable to REDD
VMD0013 and/or peat burning. This module is also applicable project activities with emissions from
to RWE and ARR-RWE project activities with biomass burning. The GHG emissions
emissions from peat burning. from fires in the baseline and project
scenario will be calculated using this
module.
Some of the Grouped Project areas will
Emissions from logging may be omitted if it can be have logging operations and the GPD will
VMD0015 demonstrated the emissions are de minimis using analysis the GHG emissions significance,
tool T-SIG or Appendix 1 of REDD-MF if the emissions are de minimis,
according to the T-SIG, it will be omitted
If emissions from logging are not omitted as de In the GPD forest management areas
minimis, logging may only take place within forest that will not be omitted as de minimis,
VMD0015 management areas that possess and maintain a the areas will need to be certified against
Forest Stewardship Council (FSC) certificate for the FSC (Forest Stewardship Council)
years when the selective logging occurs. standard
Logging operations may only conduct selective This condition will be assessed since we
VMD0015 logging that maintains a land cover that meets the comply with the Forest Code, law 12,651,
definition of forest within the project boundary from May 2012

All trees cut for timber extraction during logging This condition will be assessed since we
VMD0015 operations must have a DBH greater than 30 cm comply with the Forest Code, law 12,651,
from May 2012
During logging operations, only the bole/log of the This condition will be assessed since we
VMD0015 felled tree may be removed. The top/crown of the comply with the Forest Code, law 12,651,
tree must remain within the forested area from May 2012
This condition will be assessed since we
The logging practices cannot include the piling
VMD0015 comply with the Forest Code, law 12,651,
and/or burning of logging slash
from May 2012
BRC team will be measuring and
Volume of timber harvested must be measured and
VMD0015 monitoring any king of degradation in the
monitored.
project area during the project’s lifetime

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Methodology
Applicability condition Justification of compliance
ID
This module is mandatory because the
For peatland rewetting and conservation project
different forest types existing in the
activities this module must be used to delineate
project area characterize different strata.
non-peat versus peat and to stratify the peat
The GPD used the aboveground biomass
according to peat depth and soil emission
stratification only for pre-deforestation
VMD0016 characteristics, unless it can be demonstrated that
forest classes, and all the strata are the
the expected emissions from the
same in the baseline and the project
soil organic carbon pool or change in the soil organic
scenario. The post-deforestation land
carbon pool in the project scenario is de
uses were not stratified, following this
minimis,
module requirements

3.3. Project Boundary

3.3.1. Geographical Boundaries

PAIs #1-2 are in the municipality of Borba in Amazonas. The properties total area is
137,291.25 ha, of which 26,060.64 ha (19%) has been delimited as the project area. The project
activity contains more than one discrete area of land. Spatial limits for the project area and properties
within the project scope are defined in the maps below.

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Figure 11 – Project and leakage boundaries. PAIs #1-2, spatial limits.

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Figure 12 – Historical deforestation of Legal Amazon, including Amazonas state. Field plot measurements within
PAIs #1-2.

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The table below lists the names of the project activity instances, their IDs, total land area and
landholder/user rights details.

Table 24 – PAIs spatial features

Property Property Project

ID SICAR number
name area area
PAI#01 Cabaça 82,785.19 15,449.60 AM-1300805-DADF.E560.9B8A.49CB.B9F3.ED82.6DB2.10FD

PAI#02 Pacova 54,506.10 10,611.04 AM-1300805-FD7C.784D.8E10.4DEE.8B55.9FEE.6B0C.2F6C

3.3.2 Temporal Boundaries

A historical reference period from 2013 to 2022 was used to define project eligibility, and
deforestation and forest degradation rates for ex-ante estimates of GHG emissions in the project
scenario, following VM0007 v1.7, section 5.2.1 and VMD0015 v2.2, section 2 criteria. The GPD
crediting period start and end date are defined in section 1.9. The baseline emissions are presented
in Table 56 for the first 10-year period after the project starting date in sections 4.1 and 4. 4.

3.3.3 Carbon Pools

Table 25 – Carbon pools.

Pool Included? Justification/Explanation

Aboveground tree Included Major carbon pool that will significantly

biomass decrease in the baseline scenario in the
case of deforestation or forest
degradation

Aboveground nontree Included Inclusion is optional per VMD0001 v1.2,

woody biomass section 04. Part of the forest types in the
project area are characterized by the
occurrence of bamboo, vines, and shrubs

Belowground tree Included Major carbon pool that will significantly

biomass decrease in the baseline scenario in the
case of deforestation or forest
degradation

Belowground nontree Included Inclusion is optional per VMD0001 v1.2,

vegetation section 04. Part of the forest types in the
project area are characterized by the
occurrence of bamboo, vines, and shrubs

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Pool Included? Justification/Explanation

Dead wood Included Inclusion is optional in the case stocks are

not greater in the baseline than in the
project scenario, per VMD0002 v1.1,
section 04.

Harvested wood Included Inclusion of the harvested wood pool as

products part of the project boundary is mandatory
when the process of the deforestation
involves timber harvesting for commercial
markets, as per VM0007 v1.7, table 04

Litter Included Inclusion is optional per VMD0003 v1.1,

section I.
Soil organic carbon Not included Inclusion is optional in the case stocks are
not greater in the baseline than in the
project scenario, per VM0004 v1.1.

A standard operational procedure for aboveground biomass, Litter and Dead Wood inventory
and field data collect was elaborated (APPENDIX_IX-CARBON_POOLS). The document is based
on VMD0001 v1.2, VMD0002 v1.1, VMD0003 v1.1, and VMD0005 v1.1 modules and shows all
steps, equations, default values and references for the estimates of all reservoirs considered. Wood
is harvested for conversion to wood products for commercial markets in the baseline case.

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3.3.4 Sources of GHG Emissions

Table 26 – Sources of GHG Emissions

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Source Gas Included? Justification/Explanation

CO2 Included Carbon stock decreases due to burning are

accounted as carbon stock change.

Burning of CH4 Included Fire is used as an instrument for converting the

forest to pasture or other land use in the baseline
woody N 2O Included scenario. In the process of legal forest
suppression, commercial wood is extracted, and
biomass
the remaining woody material is felled and burned
on site. Non-CO2 gases are expected to be
emitted due to woody biomass burning in the
baseline scenario.
Baseline

CO2 Excluded Carbon and non-CO2 emissions from harvesting

Combustion equipment, log transport, and primary forest
of fossil CH4 Excluded product manufacturing in the baseline scenario
can be conservatively excluded according to
fuels VM0007 v1.7, table 7.
N 2O Excluded

CO2 Excluded The use of fertilizers in the alternative land use

(pasture) is not a common practice in the
Use of Brazilian Biome Carbon and Non-CO2 emissions
CH4 Excluded
fertilizers from use of fertilizers in the baseline scenario can
be conservatively excluded according to VM0007
N 2O Excluded
v1.7, table 7.

CO2 Included Carbon stock decreases due to burning are

accounted as carbon stock change. Burning in the
project scenario occurs due to unplanned,
unavoidable deforestation, usually associated
with the cattle raising or agriculture activities
performed by family farmers (squatters) who live
Burning of
in the project area.
woody
Project

CH4 Included Fire is used by family farmers (squatters) who live

biomass
in the project area as an instrument for converting
N 2O Included the forest to pasture or other land uses in the
project scenario. Non-CO2 gases emitted from
woody biomass burning will be included if
unplanned, unavoidable deforestation occurs in
each monitoring period.

Combustion CO2 Excluded

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of fossil
CH4 Excluded Carbon and non-CO2 emissions from harvesting
fuels equipment, log transport, and primary forest
N 2O Excluded product manufacturing in the project scenario
shall be excluded as it was conservatively
excluded in the baseline scenario, following
VM0007 v1.7, table 7.

CO2 Excluded Carbon and non-CO2 emissions from use of

fertilizers shall be excluded in the project
Use of
CH4 Excluded scenario as it were conservatively excluded in
fertilizers the baseline scenario following VM0007 v1.7,
table 7
N 2O Excluded

3.4. Baseline Scenario

Baseline scenario was set according to VMD0006 v1.4 criteria. This module provides a
stepwise approach for estimating GHG emissions related to planned deforestation. In this section,
the annual area of land to be deforested will be calculated.

3.4.1. Agent of Planned Deforestation

The company M.I. INCORPORADORA LTDA (represented by Moacir Batista) and the family
group (Alvaro Abreu, Marcelo Abreu, Patrícia Abreu, and Paola Abreu) are identified as the agents
of planned deforestation in the baseline considering the current GPD scope (PAIs #1 and #2), which
is considered as the “simplest scenario” per VMD0006 v1.4, section 5.1.1.

3.4.2. Area of Deforestation

The area of deforestation (Aplanned,i) is defined according to an immediate site-specific

threat of deforestation, which is demonstrated by documentary proof of the following:

1) Legal permissibility for deforestation: according to the Federal Law n° 12,651/2012,

Art. 12 every rural property must maintain an area with native vegetation coverage,
as a “Legal Reserve”, without prejudice to the application of the rules on the
"Permanent Preservation Areas", observing minimum percentages in relation to the
property area. For properties located in the legal Amazon, in forested areas, this
percentage is equal to 80%. So, the legal permissibility for deforestation in the Legal
Amazon is 20% of a property at maximum.

2) Suitability of project area for conversion to alternative non-forest land use: a series
of operations in a GIS environment is performed to determine the project area
suitability for the baseline activity (Figure 13). Primary data about the properties is

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obtained on the Rural Environmental Registry System (SICAR). After that, areas
protected by law (legal reserve and permanent preservation areas) are excluded
from the property spatial limits. The information feature generated is later overlaid
with INPE data to exclude areas deforested until 10 years before the project start
date and degraded forests. Deforestation is considered based on PRODES project
data (GIS database), while forest degradation is mapped using DETER service data
from 2016 to 2020 (GIS database). Areas deforested in up to 10 years before the
GPD start date are disregarded to comply with the methodology applicability
conditions. Then, a visual classification is carried out based on high spatial resolution
images from Sentinel (2020), on a scale of 1: 10,000 (GIS database), to refine this
product and perform the classification accuracy assessment with an overall target
precision of 90%.

After this stage, using high resolution digital terrestrial topographic maps (SRTM)
areas with a slope greater than 25° were likewise excluded from the project area.
This specific threshold is determined by Brazilian legislation and serves to determine
protected areas. This topographic criterion is related to the forest ecological functions
(i.e.: avoid landslides) and, therefore, with the suitability for conversion to alternative
non-forest land use.

Then, the suitability of the project area for conversion to alternative non-forest land
use is assessed according to the soil and climate in the region. The soils are
identified from Thematic Vectorial Pedology base in the scale of 1:250,000
developed by IBGE (2021). Climate data were obtained from the nearest
meteorological stations in the INMET database (GIS database), located in the
municipality of Novo Aripuanã, Amazonas estate. Considering a 10-year historical
series, the mean temperatures are 24°C and 34.3°C. Regarding precipitation: the
rainiest month in Borba is February, with an average of 254 millimeters of rainfall.
The least rainy month in Borba is August, with an average of 57 millimeters of rainfall.
According with Baeta & Souza (1997) the best conditions to the cattle are in terms
of temperature in a range between 10-27°C and some studies show that the
precipitation is beneficial to the cattle while refreshing the animal's surface and
improving the meat productivity per animal Medeiros & Vieira (1997). The soils and
climate are considered appropriate for the activities provided for in the baseline
scenario in all PAIs, which is corroborated by the presence of cattle in the project
areas and surrounding properties.

Finally, access to relevant markets is assessed as the last relevant criterion for
suitability of the project area for conversion. This aspect is analyzed according to the
main economic activity in the region, the logistics network used for the production
flow and the existing production chains. Production in the project area (PAIs #1-2)
can be drained by the Madeira River.

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Figure 13 - Suitability of project area for baseline activity.

3) Government approval for deforestation to occur: the intention to deforest within the
project area is demonstrated by recent approval from relevant government
department for conversion of forest to an alternative land use or documentation that
a request for approval has been filed with the relevant government department for
permission to deforest and convert to alternative land use, following VMD0006 v1.4,
section 5.1.2 requirements. Each property under the GPD scope represents a PAI.
Each PAI has its specific related documents (APPENDIX_IV-
BASELINE_DEFORESTATION_PERMITS). The existence of these documents
represents an eligibility criterion for the inclusion of a new PAI in the scope of the
project throughout the project lifetime.

In general, deforestation permits are requested for areas smaller than 1000 ha in
Brazil. This common practice occurs because procedures are simplified for this
deforestation scale. The implementation of agricultural projects bigger than 1,000 ha
depends on the preparation of an environmental impact study (EIA) and the
respective environmental impact report (RIMA), to be submitted for approval by the
competent state agency, in compliance with the Federal requirements established in
the paragraph XVII, Art. .2 of CONAMA Resolution n ° 01 of January 23, 1986,

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amended by CONAMA Resolution n ° 11, of March 18, 1986. This common practice
is also influenced by the short validity period of a deforestation permit and the high
costs of the suppression operation, which also drives landowners to choose to
supress small patches of forest each year, rather than great areas.

4) Intention to deforest: the intention to deforest is demonstrated by the existence of

valid and verifiable land use management plan for deforesting the project area, called
Forestry Exploration Project (PEF, in Portuguese) (APPENDIX_IV-
BASELINE_DEFORESTATION_PERMITS). A PEF is necessary to request
deforestation authorization from the responsible government agency in each state.
The Brazilian environmental law establishes the general requirements for forest
suppression, leaving specific regulation to states. Protocols and documents can vary
between states and therefore between PAIs. The intention to deforest can also be
demonstrated by the history of deforestation in other lands of the same landowners
in the case of PAIs #1 and #2 (Fig. 12).

3.4.3. Rate of deforestation

The deforestation rates (D%planned,i) are defined according to valid verifiable plans
(APPENDIX_IV-BASELINE_DEFORESTATION_PERMITS These plans show the area to be
deforested in a spatially explicit manner and an associated execution schedule. The table below
presents the planned deforestation rates in each PAI in the baseline scenario, in accordance with
the exploration plans. The GPD baseline is therefore aligned with common practices in Brazil.

Table 27 – Planned Deforestation Rates

PAI# Name Annual deforestation rate (ha/yr)

1 Cabaça 277.74

2 Pacová 404.34

3.4.4. Likelihood of Deforestation

The likelihood of deforestation (L-Di) is set to be 100%, according to the VMD0006, v1.4,
section 5.1.4 criteria. The private properties (ANNEX_I-LAND_TENURE) under GDP scope are not
under government control and are not zoned for deforestation.

3.4.5. Risk of Abandonment

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The risk of abandonment is considered based on proxy areas by the same class of
deforestation agent in a 10-year interval. The map below shows the location of proxy areas around
PAIs and similarity with the forest types and climate Koppen classification. Proxy areas are in red
polygons around PAI#01 and PAI#02 in Amazonas with spatial similarity. The geographical proximity
of these private properties demonstrates similar forest types, Koppen's climate classes and
terrestrial and fluvial transportation networks. All proxies were selected in the geographic political
boundaries at municipality level, Borba- AM.

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Figure 14 – Vegetation on Proxy Areas

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Figure 15 – Climate on Proxy Areas

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Figure 16 – Slope on Proxy Areas

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Figure 17 – Soils on Proxy Areas

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The table below shows the similarity between proxy areas and of the proprieties where the
PAIs are located compare relative area in forest types and slope classes in each propriety and proxy
areas.

Table 28 – Forest types and slope classes similarity between proprieties where the PAIs are located and proxy .

Properties Proxy Areas

Soils Area Percentage Area Percentage
Latossolo Amarelo Distrófico (LAd) 133434.93 97% 330260.28 80%
Argissolo Vermelho-Amarelo Distrófico (PVAd) 0% 58074.20 14%
Espodossolo Ferrihumilúvicos Vértico (ESKo) 1914.80 1% 3184.88 1%
Gleissolo Háplico Ta Distrófico (GXvd) 0% 1610.09 0%
Gleissolo Háplico Ta Eutrófico (GXve) 1625.39 1% 9953.87 2%
Neossolo Flúvico Tb Distrófico (RYbd) 0% 11275.74 3%
Vegetation
Alluvial Dense Ombrophylous Forest (Da) 1296.96 1% 17497.09 4%
Dense Ombrophilous Forest (Db, Ds) 127733.45 93% 360475.00 87%
Open Ombrophylous Forest (As, Aa) 0% 24031.11 6%
Pionner formation with water influence (Pa) 8142.19 6% 8045.85 2%
Savana (Sp) 0% 2180.70 1%
Secondary Vegetation 0% 101.45 0%
Agriculture 0% 1962.70 0%
Climate
Tropical (Af) 137212.38 100% 252758.25 61%
Tropical (Am) 0% 164754.20 39%
Slope
Mountanious 4.52 0% 68.84 0%
Plan 10274.53 7% 50191.73 12%
Smooth Wavy 65308.60 48% 199534.10 48%
Steep 0% 0.56 0%
Strong wavy 5131.30 4% 20363.04 5%
Wavy 56493.70 41% 147356.36 35%

The figure below shows the land cover transitions and historical deforestation and
degradation in the period analyzed and allows us to conclude that the deforested areas are not
abandoned in the region. The maps illustrate the changes in land use and transitions between the
years 2011 and 2021, showcasing the expansion of deforestation in the area. Although some
adjacent properties have not yet shown signs of deforestation during this period, they represent the
new frontier of this activity in the region. Clear evidence of this trend is the deforestation event
adjacent to PAI#01 in 2022, which led to the emissions of the Project (Figure 10, Section 1.14.7).
This deforestation was subsequently mitigated through a collaborative agreement forged between
the landowner and adjacent stakeholders, demonstrating a proactive approach promoted thanks to
the existence of the Carbon Project.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Figure 18 – Mapbiomas land use and land cover transitions in proxy areas
 VCS Joint Project Description & Monitoring Report Template, v4.3

3.4.6. Annual Area of Deforestation

The annual area of deforestation in the baseline case is determined according to o VMD0006
v1.4 equation 5. See section 5.1.1 (“Deforestation and Baseline Scenario”) for details on the topic.

3.5. Additionality
GPD additionality was assessed according to VT0001 v3.0. This tool is adapted from the
CDM Tool for the demonstration and assessment of additionality in A/R CDM project activities and
provides a stepwise approach to demonstrate and assess additionality for AFOLU project activities.
The following sections present the results of each step.

3.5.1. Regulatory Surplus

1) Is the project registered or seeking registration in an UNFCCC Annex 1 or Non-Annex 1

country?
2) ☒ Annex 1 country ☐ Non-Annex 1 country
3) Are the project activities mandated by any law, statute, or other regulatory framework?
4) ☐ Yes ☒ No
5) If the project is located inside a Non-Annex 1 country and the project activities are
mandated by a law, statute, or other regulatory framework, are such laws, statutes, or
regulatory frameworks systematically enforced?
6) ☐ Yes ☒ No

3.5.2. Additionality Methods

3.5.2.1. Identification of alternative land use scenarios to the AFOLU project

activity
The deforestation frontier is advancing towards the state of Amazonas, expanding south
along the BR-230 and BR-319 highways. This deforestation originates in the micro-region in the east
of the state, known as the Madeira River Micro-region. This area covers the municipalities of Apuí,
Novo Aripuanã, Humaitá, Manicoré and, finally, Borba, where project areas are located. (Figure 19
– Observed deforestation during the periods 1988-2011 and 2012-2022.).

According to the National Institute for Space Research (INPE), deforestation in the state of
Amazonas has been steadily increasing every year, and the Rio Madeira micro-region is following
the same trend, as shown in Figure 19. This data highlights the micro-region's significant contribution
to deforestation in the state, which follows the same trend as deforestation in the forest, since it is
the front line of this problem, spreading to the rest of the state.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Figure 19 – Observed deforestation during the periods 1988-2011 and 2012-2022.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Based in the economic and political trends and the regional business as usual activity, three
credible alternative land use scenarios were identified for the project areas within each property
under this GPD (Outcome of VT0001 v3.0 sub-step 1a):

a. Forest cover maintenance of 20% of the property, where land use conversion is
allowed by law, i.e.: through conservation activities resulting from incentives other than the REDD
APD project.

b. Legal deforestation of 20% of the property (deforestation with permits), where the
land use conversion is allowed by law i.e.: forest suppression for pasture (cattle raising) and
agriculture.

c. Illegal deforestation of 20% of the property (deforestation without permits), where the
land use conversion is allowed by law i.e.: forest suppression for pasture (cattle raising) and
agriculture purposes or simply for real estate speculation.

The maintenance of forest cover without financial incentives (scenario “a”) is possible but
unlikely, due to direct costs of surveillance, wildfires, and the opportunity cost associated with the
property economic use where law allows forest suppression. In addition, the maintenance of the
rural property depends on the annual payment of a series of fees and taxes, which creates the need
to give some economic use to the property under the penalty of economic losses, or even the loss
of the property itself for agrarian reform initiatives.

The identified deforestation agent has a history of deforestation in other lands for economic
purposes, and valid and verifiable plans for deforesting the project area (APPENDIX_IX-
ADDITIONALITY), which makes scenario “b” realistic and credible.

Illegal deforestation is a common practice throughout the GPD geographic area (Amazonas),
which makes scenario “c” realistic and credible.

Scenarios "a" and "b" follow applicable laws and regulations in the country. Scenario "c"
presents illegal activities, resulting from systematic lack of enforcement of applicable laws and
regulations (Outcome of VT0001 v3.0 sub-step 1b). Recent studies published by different institutions
support the thesis that most deforestation observed in Brazil today is illegal (Azevedo et al., 2020;
Valdiones et al., 2019).

Scenario “b” is considered the most plausible baseline scenario because the land is expected
to be converted to non-forest land in the baseline case and the conversion is legally authorized and
documented, following VM0007 v1.6, table 01 decision tree criteria for project activity type.
VMD0006 v2.2, in its turn, presents a stepwise approach for the justification and determination of
scenario “b” (see section 3.4) (Outcome of VT0001 v3.0 sub-step 1c). All PAIs under the GPD refer
to areas that would be legally deforested for cattle raising or croplands in the absence of the REDD
project activity.
 VCS Joint Project Description & Monitoring Report Template, v4.3

The plausibility of the baseline scenario can be corroborated by the deforestation rates and
the progression of the cattle herd over the historical reference period of 2008-2022 in the Rio
Madeira micro-region. (Figure 20 - Deforestation and cattle herd in Rio Madeira micro-region and Borba (AM)
(2008 – 2022).).

Deforestation in this region also shows an increase in the number of cattle, thus
demonstrating the cycle of deforestation in the Amazon. This dynamic is evident in the municipality
of Borba, where the project areas are located. In 2022, there was a 155% increase in deforestation
compared to 2021, accompanied by a 19% increase in the number of cattle compared to the previous
year. When comparing this same relationship with the municipalities of the Madeira River micro-
region, where deforestation and head of cattle increased by 2.25 in both cases, it illustrates that in
Borba the pressure and conversion of deforested areas for livestock production is more accelerated
in relation to the region in which it is located. This data points directly to a correlation between the
increase in deforestation and the growth in cattle farming.

When analyzing the remaining forest in properties registered in SIGEF (Land Management
System of the Brazilian government), it was decided to select properties whose total area resembled
those participating in the project, respecting the mean and standard deviation of 65,000±40,000
hectares. Therefore, properties with areas ranging from 25,000 to 105,000 hectares were chosen,
considering the dimensions of the properties involved in the project. Based on this filter, a total of
118 properties in the state of Amazonas were selected for the evaluation of the percentage of
remaining forest. It was found that within this set, 76.2% of the properties exhibit some level of
deforestation. The average percentage of deforested area was 15.0±21.7%. Developing this
analysis for the microregion of the Madeira River, a set of 45 properties was identified. Of these,
94.0% showed some degree of deforestation, with an average percentage of deforestation in these
properties reaching 8.5±15.1%.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Figure 20 - Deforestation and cattle herd in Rio Madeira micro-region and Borba (AM) (2008 – 2022).
 VCS Joint Project Description & Monitoring Report Template, v4.3

3.5.2.2. Investment analysis

The proposed project activity is economically MORE attractive than any agriculture project,
and no financial benefits other than VCS related income are expected for the project proponent due
to the project implementation (see section 1.12). Even though, a financial analysis of the project
scenario and the baseline scenario can be found in APPENDIX_XI-INVESTMENT_ANALYSIS. The
tables below show summarized estimated costs associated with the VCS AFOLU project for the first
year (Table 29) and the baseline period (Table 30) (Outcome of VT0001 v3.0 sub- steps 2a, 2b).

Table 29 – Project’s Costs

Costs (1st year) USD

Administrative $ 97,226.45

Project activity implementation $ 17,487.16

Monitoring $ 24,216.33
Certification $ 42,704.08
Logistics $ 29,276.49
Sub total $ 168,206.43
Fees and taxes $ 215,409.01
Total $ 383,615.44

Table 30 – Project costs per year.

Costs (1st Baseline period) USD

Year 01 $ 383.615
Year 02 $ 483.548
Year 03 $ 468.517
Year 04 $ 442.823
Year 05 $ 457.553
Year 06 $ 496.465
Year 07 $ 457.862
Year 08 $ 474.529
Year 09 $ 491.767
 VCS Joint Project Description & Monitoring Report Template, v4.3

Costs (1st Baseline period) USD

Year 10 $ 564.302
Total $ 4.720.981

3.5.2.3. Barrier analysis

A barrier analysis was performed as an extension of investment analysis. The list below
shows the most relevant barriers that would prevent the implementation of the type of proposed
project activity without the revenue from the sale of VCUs (Outcome of VT0001 v3.0 sub-step 3a):

• Investment barriers: financial flows for the conservation of private areas are
insignificant in Brazil.

• Institutional barriers: lack of enforcement of forest or land-use-related legislation is

typical in the GPD geographic region.

• Barriers related to local tradition: local customs and market conditions favor cattle
raising as a livelihood for local communities.

• Barriers due to social conditions and land-use practices: widespread illegal

practices are well known in the GPD geographic region.

The identified barriers are not preventing the implementation of scenario “c”. On the contrary,
the lack of financial resources for conservation, effective public policies to reduce deforestation and
promote sustainable socioeconomic development, associated with the inherent difficulty of public
authorities in containing illegal activities drives unbridled and illegal deforestation in Brazil (Outcome
of VT0001 v3.0 sub-step 3b).

3.5.2.4. Common Practice Analysis

Currently in Brazil there are few legal, regulated, and operating mechanisms or policies
capable of effectively avoid legal deforestation within private properties. Common practice analysis
was hereby elaborated in consideration of three specific selected mechanisms/policies, the
Environmental Reserve Quota – CRA, the ecological ICMS and the REM program in the state of
Amazonas.

Despite being foreseen in the 2012 Brazilian forest code, CRAs mechanism was only
regulated in December 2018. Environmental Reserve Quotas are titles that represent an area
covered by native vegetation on a property with an “excess of Legal Reserve” that can be acquired
by landowners with a “deficit of Legal Reserve” in the same biome, to regularize the rural property.
One title represents 1 ha with preserved forest cover. As these titles can be commercialized, the
mechanism could be understood as an initiative like a REDD APD project, however, essential
differences between them can be noted. As CRAs can only be traded in the same biome and to
 VCS Joint Project Description & Monitoring Report Template, v4.3

specific stakeholders, the regulatory framework is different from the one relevant to carbon projects.
Furthermore, as the forest cover in the Amazon biome exceeds 80%, the demand for titles becomes
low, which results in low supply. This effect can be evidenced by the number of titles available on
the market. In a search conducted on the main CRAs transaction platform, only 111 properties were
found for the entire Amazon biome, offering their surplus of native vegetation remnants for “Legal
Reserve compensation” in other properties. Notwithstanding, the fact that they are offered in the
market does not mean that the transaction (or payment for the forest surplus) has been made. As a
result, it can be argued that the impacts of this mechanism are limited in the Amazon biome.
Furthermore, the CRA mechanism does not consider the forest carbon stocks, but only the forest
cover, therefore not serving the purpose of offsetting GHG emissions. Thus, it is concluded that,
despite being similar, the CRA mechanism presents essential distinctions in relation to carbon
projects.

3.6. Methodology Deviations

Not applicable. No methodological deviations have taken place nor are planned for this GPD.
If any deviations occur in the future, they will be described in the following Monitoring Reports.
 VCS Joint Project Description & Monitoring Report Template, v4.3

4 IMPLEMENTATION STATUS
4.1. Implementation Status of the Project Activity
During the monitoring period, BRCarbon measurement team has conducted forest and fauna
inventories at the first two project activity instances (PAIs). This involved trees measurements and
field surveys with camera traps and species identification.

In July 2023, the social team embarked on an initial visit to the territory to identify potential
communities for project activities and engage with stakeholders, including the Coatá-Laranjal
Indigenous Land leaders, families living around the properties, the National Foundation of
Indigenous Peoples (FUNAI), and the Indigenous Health Secretariat (SESAI). A follow-up visits in
January 2024 aimed to announce the audit and further understand the territory and its stakeholders.
Concurrently, the team surveyed nearby communities, pinpointing those suitable for socio-economic
diagnostics and initial social actions to bolster project security. Soon, the PP commits to
incorporating the CCB standard into the scope of this project to broaden the impact on both
communities and the biodiversity and climate influenced by project activities.

The geoprocessing team conducted a deforestation survey using DETER (INPE) data and
found deforestation occurring in PAI#01. This data was verified with Sentinel 2 satellite images and
went through details of the forest degradation process. Deforestation prior to the project start date
was deducted directly from the project area, whereas the deforestation after the project start date
was computed as project emissions totaling 58,887.51 tCO2e.

The outputs described represent verifiable targets for the first 10 years of the project,
considering their current scope and may vary over time, with the inclusion of new PAIs. This report
pertains to the first validation and verification period of the Amazonas APD grouped project, meaning
all previously mentioned project activities that are planned will continue to be carried out throughout
the project's entire lifetime.
 VCS Joint Project Description & Monitoring Report Template, v4.3

5 QUANTIFICATION OF ESTIMATED GHG

EMISSION REDUCTIONS AND
REMOVALS
5.1. Baseline Emissions
Baseline emissions are estimated according to VMD0006 v1.4. This module allows to
estimate GHG emissions related to planned deforestation on forest lands that are legally authorized
and documented to be converted to non-forest land. These areas would be deforested in the
absence of the REDD project activity and converted to pasture for cattle rising, as presented in the
Additionality section.

5.1.1. Deforestation in the baseline Scenario

The annual area of baseline planned deforestation (AAplanned,i,t) is calculated according to

VMD0006 BL-PL v1.4 equation 5:

𝐴𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 = (𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖 ∗ 𝐷%𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 ) ∗ 𝐿 − 𝐷𝑖

Where:

AAplanned,i,t, Annual area of baseline planned deforestation for stratum i at time t; ha.

D%planned,i,t Projected annual proportion of land that will be deforested in stratum i during
year t.

Aplanned,i, Total area of planned deforestation over the baseline period for stratum i; ha.

L-Di Likelihood of deforestation for stratum i; %.

The total area of planned deforestation over the first baseline period (A planned,i,t), in each PAI
(Table 31 - Total and annual area of planned deforestation over the baseline scenario in all PAIs (Table 14 from
Appendix II – “Calculus Table” - Consolidated Results).Table 31), is determined according to what is
recognized as an immediate site-specific threat of deforestation, which, in its turn, is a function of
the legal permissibility for deforestation, the suitability of the project area for conversion to alternative
non-forest land use, the government approval for deforestation and a management plan for
deforesting the project area. For a complete discussion over A planned,i,t determination, refer to section
3.4. The projected annual proportion of land that will be deforested in stratum i during year t.
(D%planned,i,t) is determined according to vegetation suppression authorizations issued by the
 VCS Joint Project Description & Monitoring Report Template, v4.3

competent environmental agencies in each state (APPENDIX_IV-

BASELINE_DEFORESTATION_PERMITS). These authorizations should be understood as
verifiable plans where the actual annual deforestation proportion is known and documented. As only
private areas are under the scope of this GPD, L-Di is set to be 100%, according to the VMD0006
v1.4 requirements.

Table 31 - Total and annual area of planned deforestation over the baseline scenario in all PAIs (Table 14 from
Appendix II – “Calculus Table” - Consolidated Results).

AAplaned,i,t
Year PAI#01 PAI#02 Total (ha)
Ds Db Total Ds Db Total
2023 500 0 500 0 500 500 1,000
2024 500 0 500 0 500 500 1,000
2025 500 0 500 0 500 500 1,000
2026 500 0 500 0 500 500 1,000
2027 500 0 500 0 500 500 1,000
2028 500 0 500 0 500 500 1,000
2029 500 0 500 0 500 500 1,000
2030 500 0 500 0 500 500 1,000
2031 500 0 500 0 500 500 1,000
2032 500 0 500 0 500 500 1,000

Aplaned,i,t 5,000 0 5,000 0 5,000 5,000 10,000

5.1.2. Carbon Stock Change per Reservoir in the Baseline Scenario

This section presents the expected changes in carbon stocks by reservoir in the baseline
scenario. Initial stocks are obtained by direct measurement, through field-based forest inventories,
while stocks in the post-deforestation categories are taken from peer reviewed literature. Initial
stocks are obtained by direct measurement, through field-based forest inventories, while stocks in
the post-deforestation categories are taken from peer reviewed literature.

5.1.1.1. Aboveground Tree Biomass

The baseline carbon stock change in aboveground tree biomass (ΔCAB_tree,i) is calculated
according to the difference between the forest carbon stock in aboveground tree biomass
(CAB_tree,bsl,i) and the post-deforestation carbon stock in aboveground tree biomass (C AB_tree,post,i),
according to VMD0006 v1.4, equation 6:

∆𝐶𝐴𝐵,𝑡𝑟𝑒𝑒,𝑖 = 𝐶𝐴𝐵,𝑡𝑟𝑒𝑒,𝑏𝑠𝑙,𝑖 − 𝐶𝐴𝐵,𝑡𝑟𝑒𝑒,𝑝𝑜𝑠𝑡,𝑖

 VCS Joint Project Description & Monitoring Report Template, v4.3

Where:

ΔCAB_tree,i Baseline carbon stock change in aboveground tree biomass in stratum i; t

CO2-e ha-1.

CAB_tree,bsl,i Forest carbon stock in aboveground tree biomass in stratum i; t CO2-e ha-1.

CAB_tree,post,i Post-deforestation carbon stock in aboveground tree biomass in stratum i; t

CO2-e ha-1.

i 1, 2, 3, …M strata.

Table 32 - Baseline carbon stock change in aboveground tree biomass (t CO2-e ha-1). (Table 15 from Appendix II
– “Calculus Table” - Consolidated Results).

Stratum (i) CAB_tree,bsl,i CAB_tree,post,i ΔCAB_tree,i

Ds 514,20 0,1 514,09
Db 493,15 0,1 493,04

Forest carbon stock in aboveground tree biomass (C AB_tree,bsl,i) is estimated through field
measurements in sample fixed area plots employing representative random sampling per strata,
following VMD0001 v1.2 requirements. Post-deforestation carbon stock in aboveground tree
biomass (CAB_tree,post,i) is taken from peer reviewed literature (Silva Neto et al., 2012). For more
information about the sampling design, allometric equations adopted and associated SOPs, refer to
APPENDIX_IX-CARBON_POOLS.

5.1.1.2. Belowground Tree Biomass

The baseline carbon stock change in belowground tree biomass (ΔCBB_tree,i) is calculated
according to the difference between the forest carbon stock in belowground tree (C BB_tree,bsl,i) and
the post-deforestation carbon stock in belowground tree biomass (C BB_tree,post,i), according to
VMD0006 v1.4, equation 8:

∆𝐶𝐵𝐵,𝑡𝑟𝑒𝑒,𝑖 = 𝐶𝐵𝐵,𝑡𝑟𝑒𝑒,𝑏𝑠𝑙,𝑖 − 𝐶𝐵𝐵,𝑡𝑟𝑒𝑒,𝑝𝑜𝑠𝑡,𝑖

Where:
 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCBB_tree,i Baseline carbon stock change in belowground tree

biomass in stratum i; t CO2-e ha-1.

CBB_tree,bsl,i Forest carbon stock in belowground tree biomass in stratum i; t CO2-

e ha-1.
CBB_tree,post,i Post-deforestation carbon stock in belowground tree
biomass in stratum i; t CO2-e ha-1.
i 1, 2, 3, …M strata.

Table 33 - Baseline carbon stock change in belowground tree biomass (t CO2-e ha-1). (Table 16 from Appendix II
– “Calculus Table” - Consolidated Results).

Stratum (i) CBB_tree,bsl,i CBB_tree,post,i ΔCBB_tree,i

0.02 159.38
Ds 159.40
0.02 159.38
0.02 152.85
Db 152.88
0.02 152.85
Forest carbon stock in belowground tree biomass (C BB_tree,bsl,i) is calculated through root-to-
shoot ratios taken from peer reviewed literature (Nogueira et al., 2008). Post-deforestation carbon
stock in belowground tree biomass (C BB_tree,post,i) is taken from peer reviewed literature (Silva Neto
et al., 2012).

5.1.1.3. Aboveground Non-Tree Biomass

The baseline carbon stock change in aboveground non-tree biomass (ΔCAB_non-tree,i) is
calculated according to the difference between the forest carbon stock in aboveground non-tree
biomass in stratum I (C AB_non-tree,bsl,i) and the post-deforestation carbon stock in aboveground non-
tree biomass in stratum I (C AB_non-tree,post,i), according to VMD0006 v1.4, equation7:

∆𝐶𝐴𝐵,𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑖 = 𝐶𝐴𝐵,𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑏𝑠𝑙,𝑖 − 𝐶𝐴𝐵,𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑝𝑜𝑠𝑡,𝑖

Where:

ΔCAB_non-tree,i Baseline carbon stock change in aboveground non-tree biomass in

stratum i; tCO2-e ha-1

CAB_non-tree,bsl,i Forest carbon stock in aboveground non-tree vegetation in stratum i;

tCO2-e ha-1.

CAB_non-tree,post,i Post-deforestation carbon stock in aboveground non-tree vegetation in

stratum i; tCO2-e ha-1.

i 1, 2, 3, …M strata.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Table 34 - Baseline carbon stock change in aboveground non-tree biomass (t CO2-e ha-1). (Table 17 from
Appendix II – “Calculus Table” - Consolidated Results).

Stratum (i) CAB_non-tree,bsl,i CAB_non-tree,post,i ΔCAB_non-tree,i

Ds 27.25 15.00 12.26
Db 26.14 15.00 11.14
Forest carbon stock in aboveground non-tree biomass (CAB_non-tree,bsl,i) is estimated according
to peer reviewed literature (Nogueira et al., 2008). Palms and vines are considered to represent
1.9% and 3.4% of the aboveground tree biomass in dense tropical forests, respectively, and 8.6%
and 10.7% of the aboveground tree biomass in open tropical forests, respectively. Post-
deforestation carbon stock in aboveground tree biomass (C AB_non-tree,post,i) is taken from peer
reviewed literature (Silva Neto et al., 2012).

5.1.1.4. Belowground Non-Tree Biomass

The baseline carbon stock change in belowground non-tree biomass (ΔCBB_non-tree,i) is
calculated according to the difference between the forest carbon stock in belowground non-tree
(CBB_non-tree,bsl,i) and the post-deforestation carbon stock in belowground non-tree biomass (CBB_non-
tree,post,i), according to VMD0006 v1.4, equation 9:

∆𝐶𝐵𝐵,𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑖 = 𝐶𝐵𝐵,𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑏𝑠𝑙,𝑖 − 𝐶𝐵𝐵,𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑝𝑜𝑠𝑡,𝑖

Where:

ΔCBB_non-tree,i Baseline carbon stock change in belowground non-tree

biomass in stratum i; t CO2-e ha-1.

CBB_non-tree,bsl,i Forest carbon stock in belowground non-tree biomass in

stratum i t CO2- e ha-1.

CBB_non-tree,post,i Post-deforestation carbon stock in belowground tree biomass

in stratum i; t CO2-e ha-1.

i 1, 2, 3, …M strata.

Table 35 - Baseline carbon stock change in belowground non-tree biomass (t CO2-e ha-1). (Table 18 from
Appendix II – “Calculus Table” - Consolidated Results).

Stratum (i) CBB_non-tree,bsl,i CBB_non-tree,post,i ΔCBB_non-tree,i

Ds 5.45 3.00 2.45
Db 5.23 3.00 2.23
 VCS Joint Project Description & Monitoring Report Template, v4.3

Forest carbon stock in belowground non-tree biomass (CBB_tree,bsl,i) is calculated through root-
to-shoot ratios taken from peer reviewed literature (IPCC 2006, VMD0001, CP-AB). Post-
deforestation carbon stock in belowground tree biomass (C BB_non-tree,post,i) is taken from peer
reviewed literature (Silva Neto et al., 2012).

5.1.1.5. Deadwood
The baseline carbon stock change in deadwood (ΔCDW,i) is calculated according to the
difference between the fdesorest carbon stock in deadwood (CDW,i) and the post-deforestation carbon
stock in deadwood (C DW,post,i), according to VMD0006 v1.4 equation 10:

∆𝐶𝐷𝑊,𝑖 = 𝐶𝐷𝑊,𝑏𝑠𝑙,𝑖 − 𝐶𝐷𝑊,𝑝𝑜𝑠𝑡,𝑖

Where:

ΔCDW,i Baseline carbon stock change in dead wood in stratum i; t CO2-e ha-1.

CDW,bsl,i Forest carbon stock in dead wood in stratum i; t CO2-e ha-1.

CDW,post,i Post-deforestation carbon stock in dead wood in stratum i; t CO2-e ha-1.

i 1, 2, 3, …M strata.

Table 36 - Baseline carbon stock change in deadwood (t CO2-e ha-1). (Table 19 from Appendix II – “Calculus
Table” - Consolidated Results).

Stratum (i) CDW,bsl,i CDW,post,i ΔCDW,i

Ds 8.19 - 8.19
Db 15.35 - 15.35
Forest carbon stock in dead wood (C DW,bsl,i) is estimated based on field measurements of
fixed area plots, considering standing dead trees and lying dead wood, according to VMD0002 v1.1
criteria. Post-deforestation carbon stock in deadwood (C DW,post,i) is set as zero as the project area is
expected to be systematically burned every year in the baseline scenario. For more information
about the sampling design, allometric equations adopted and associated SOPs, refer to
APPENDIX_IX-CARBON_POOLS.

5.1.1.6. Litter
 VCS Joint Project Description & Monitoring Report Template, v4.3

The baseline carbon stock change in litter (ΔCLI,i) is calculated according to the difference
between the forest carbon stock in litter (C LI,i) and the post-deforestation carbon stock in litter in
stratum I (CLI,post,i), according to VMD0006 v1.4 equation 11:

∆𝐶𝐿𝐼,𝑖 = 𝐶𝐿𝐼,𝑏𝑠𝑙,𝑖 − 𝐶𝐿𝐼,𝑝𝑜𝑠𝑡,𝑖

Where:

ΔCLI,i Baseline carbon stock change in litter in stratum i; t CO2-e ha-1.

CLI,bsl,i Forest carbon stock in litter in stratum i; t CO2-e ha-1.

CLI,post,i Post-deforestation carbon stock in litter in stratum i; t CO2-e ha-1.

i 1, 2, 3, …M strata.

Table 37 - Baseline carbon stock change in litter (t CO2-e ha-1). (Table 20 from Appendix II – “Calculus Table” -
Consolidated Results).

Stratum (i) CLI,bsl,i CLI,post,i ΔCLI,i

Ds 8.88 - 8.88
Db 8.88 - 8.88

Forest carbon stock in litter (C LI,bsl,i) is estimated based on field measurements of fixed area
plots, according to VMD0003 v1.1 criteria. Post-deforestation carbon stock in litter (C LI,post,i) is set
as zero as the project area is expected to be systematically burned every year in the baseline
scenario. For more information about the sampling design, allometric equations adopted and
associated SOPs, refer to APPENDIX_IX-CARBON_POOLS.

5.1.1.7. Soil Organic Carbon

The baseline carbon stock change in soil organic carbon (ΔSOC,i) is calculated according to
the difference between the forest carbon stock in soil organic (C SOC,bsl,i) and the post- deforestation
carbon stock in soil organic carbon (C SOC,PD-BSL,i), according to VMD0006 v1.4, equation 12:

∆𝐶𝑆𝑂𝐶,𝑖 = 𝐶𝑆𝑂𝐶,𝑏𝑠𝑙,𝑖 − 𝐶𝑆𝑂𝐶,𝑃𝐷−𝐵𝑆𝐿,𝑖

Where:

ΔCSOC,i Baseline carbon stock change in soil organic carbon in stratum i; t

CO2- e ha-1.
 VCS Joint Project Description & Monitoring Report Template, v4.3

CSOC,bsl,i Forest carbon stock in soil organic carbon in stratum i; t CO2-e ha-
1.

CSOC,PD-BSL,i Post-deforestation carbon stock in soil organic carbon in stratum i; t

CO2- e ha-1.

i 1, 2, 3, …M strata.

Table 38 - Baseline carbon stock change in soil organic carbon (t CO2-e ha-1) (Table 21 from Appendix II –
“Calculus Table” - Consolidated Results).

Stratum (i) CSOC,bsl,i CSOC,PD-BSL,i ΔCSOC,i

Ds 132.48 119.23 13.25
Db 196.86 177.17 19.69
Forest carbon stock in soil organic carbon (C SOC,bsl,i) is estimated based on field
measurements of fixed area plots, according to VMD0004 v1.1 criteria. Post-deforestation carbon
stock in soil organic carbon (C SOC,PD-BSL,i,) is assumed to be the long-term average stocks on the
land following deforestation, and calculated based on land-use factors according to VMD0004 v1.1
criteria. For more information about the sampling design, allometric equations adopted and
associated SOPs, refer to APPENDIX_IX-CARBON_POOLS.

5.1.1.8. Wood Products

Baseline carbon stock change in wood products (C WP,i) is calculated through direct volume
extraction estimation, according to VMD0005 v1.2 equation 2:

𝐶𝑊𝑃,𝑖 = ∑ 𝐶𝑋𝐵,𝑡𝑦,𝑖 ∗ (1 − 𝑊𝑊𝑡𝑦 )

𝑡𝑦=𝑠,𝑤,𝑜𝑖𝑟,𝑝,𝑜

Where:

CWP,i Carbon stock entering the wood products pool from stratum i; t CO2-e ha-1.

CXB,ty,i Mean stock of extracted biomass carbon by class of wood product ty from
stratum i; t CO2-e ha-1.

WWty Wood waste. The fraction immediately emitted through mill inefficiency by
class of wood product ty; dimensionless.
 VCS Joint Project Description & Monitoring Report Template, v4.3

ty Wood product class – defined here as sawnwood (s), wood-based panels

(w), other industrial roundwood (oir), paper and paper board (p), and other
(o).

i 1, 2, 3, …M strata.

The wood waste (WWty) is taken from peer reviewed literature (Veríssimo et al. 1992). The
mean stock of extracted biomass carbon by class of wood product (C XB,ty,i) is calculated according
to VMD0005 v1.2 equation 1:

𝑆
1 44
𝐶𝑋𝐵,𝑡𝑦,𝑖 = ∗ ∑ 𝑉𝑒𝑥,𝑡𝑦,𝑗,𝑖 ∗ 𝐷𝑗 ∗ 𝐶𝐹𝑗 ∗
𝐴𝑖 12
𝑗=1

Where:

CXB,ty,i Mean stock of extracted biomass carbon by class of wood product ty from
stratum i; tCO2-e ha-1.

Ai Total area of stratum i; ha.

Vex,ty,j Volume of timber extracted from within stratum i (does not include slash left
onsite) by species j and wood product class ty; m3.

Dj Mean wood density of species j; t d.m.m-3.

CF Carbon fraction; Dimensionless.

j 1, 2, 3, … S tree species

ty Wood product class – defined here as sawnwood (s), wood-based panels

(w), other industrial roundwood (oir), paper and paper board (p), and other
(o).
 VCS Joint Project Description & Monitoring Report Template, v4.3

44/12 Ratio of molecular weight of CO2 to carbon, t CO2-e t C-1.

Total area (Ai) equal to the project area (A planned,i,). The volume of timber extracted (V ex,ty,j) is
taken from pre-exploratory inventories or forest exploration plans (APPENDIX_IV-
BASELINE_DEFORESTATION_PERMITS). The mean wood density (Dj) is taken from peer
reviewed literature (Reyes et al., 1992). Carbon fraction of biomass is taken from peer reviewed
literature (Zanne et al., 2009).

The carbon entering the wood products pool at the time of deforestation that is expected to
be emitted over 100-years (CWP100,i) is calculated according to VMD0005 v1.2 equation 3:

𝐶𝑊𝑃100,𝑖 = 𝐶𝑊𝑃,𝑖 − 𝐶𝑊𝑃,𝑖 ∗ (1 − 𝑆𝐿𝐹𝑝) ∗ (1 − 0𝑓𝑝)

Where:

CWP100,i Carbon stock entering the wood products pool at the time of
deforestation that is expected to be emitted over 100-years from
stratum i; t CO2-e ha-1.

CWP,i Carbon stock entering wood products pool at time of deforestation

from stratum i; t CO2- e ha-1.

SLFty Fraction of wood products that will be emitted to the atmosphere

within 5 years of timber harvest by class of wood product ty;
dimensionless.

OFty Fraction of wood products that will be emitted to the atmosphere

between 5 and 100 years of timber harvest by class of wood
product ty; dimensionless.

ty Wood product class – defined here as sawnwood (s), wood-based

panels (w), other industrial roundwood (oir), paper and paper board
(p), and other (o).

i 1, 2, 3, …M strata.

Table 39 - Carbon stocks in the long-term wood products pool. (Table 22 from Appendix II – “Calculus Table” -
Consolidated Results).

PAI Stratum (i) CWP,i CWP100,i

PAI#01 Ds 0 0
 VCS Joint Project Description & Monitoring Report Template, v4.3

Db
Ds 0
PAIs #02 0
Db 0

The fraction of wood products that will be emitted to the atmosphere within 5 years (SLFt y)
and between 5 and 100 years (OFt y) of timber harvest is taken from peer reviewed literature (Brown
et al. 1998).

5.1.3. Carbon Stock Change in All Pools in the Baseline Scenario

The net carbon stock changes in all pools in the baseline (ΔCBSL,i,t) is calculated according
to the following equation 13 from VMD0006 v1.4:

∆𝐶𝐵𝑆𝐿,𝑖,𝑡 = 𝐴𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 ∗ (∆𝐶𝐴𝐵𝑡𝑟𝑒𝑒 ,𝑖 − ∆𝐶𝑊𝑃,𝑖 + ∆𝐶𝐴𝐵𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑖 + ∆𝐶𝐿𝐼,𝑖 )

𝑡
+ (∑ 𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 ) ∗ (∆𝐶𝐵𝐵𝑡𝑟𝑒𝑒 ,𝑖 + ∆𝐶𝐵𝐵𝑛𝑜𝑛−𝑡𝑟𝑒𝑒,𝑖 + ∆𝐶𝐷𝑊,𝑖 )
𝑡=10
1 𝑡 1
∗ ( ) + (∑ 𝐴𝐴𝑢𝑛𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 ) ∗ (𝐶𝑊𝑃100,𝑖 + ∆𝐶𝑆𝑂𝐶,𝑖 ) ∗ ( )
10 𝑡=20 20

Where:

ΔCBSL,i,t Sum of the baseline carbon stock change in all terrestrial pools in
stratum i in year t, t CO2-e.

AAplanned,i,t Annual area of baseline planned deforestation for stratum i in year

t; ha.

CWP100,i Carbon stock entering the wood products pool at the time of
deforestation that is expected to be emitted over 100-years from
stratum i; t CO2-e ha-1.

ΔCAB_tree,i Baseline carbon stock change in aboveground tree biomass in

stratum i; t CO2-e ha-1.

ΔCBB_tree,i Baseline carbon stock change in belowground tree biomass in

stratum i; t CO2-e ha-1.

ΔCAB_non-tree,i Baseline carbon stock change in aboveground non-tree biomass in

stratum i; tCO2-e ha-1.
 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCBB_non-tree,i Baseline carbon stock change in belowground non-tree biomass

in stratum i; tCO2-e ha-1.

ΔCWP,i Baseline carbon stock change in wood products in stratum i; tCO2-

e ha-1.

ΔCDW,i Baseline carbon stock change in dead wood in stratum i; tCO2-e

ha-1.

ΔCLI,i Baseline carbon stock change in litter in stratum i tCO2-e ha-1.

ΔCSOC,i Baseline carbon stock change in soil organic carbon in stratum i;

tCO2-e ha-1.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the projected start of the project

activity.

Table 40 - Net carbon stock changes in all pools in the baseline period in all PAIs (t CO2-e) . (Table 23 from
Appendix II – “Calculus Table” - Consolidated Results).

ΔCBSL,i,t ΔCBSL,i,t
Year
PAI#01 PAI#02 Total Cumulative
2023 276.443 265.544 541.987 541.987
2024 285.275 274.557 559.833 1.101.819
2025 294.107 283.571 577.679 1.679.498
2026 302.940 292.585 595.525 2.275.022
2027 311.772 301.599 613.371 2.888.393
2028 320.604 310.612 631.217 3.519.610
2029 329.437 319.626 649.063 4.168.672
2030 338.269 328.640 666.909 4.835.581
2031 347.101 337.654 684.755 5.520.336
2032 355.933 346.667 702.601 6.222.936

5.1.4. Non-CO2 Emissions in the Baseline Scenario

The greenhouse gas emissions as a result of deforestation activities within the project
boundary is estimated according to VMD0006 v1.4 equation 15:

𝐺𝐻𝐺𝐵𝑆𝐿,𝐸,𝑖,𝑡 = 𝐸𝐹𝐶,𝑖,𝑡 + 𝐸𝐵𝑖𝑜𝑚𝑎𝑠𝑠𝐵𝑢𝑟𝑛,𝑖,𝑡 + 𝑁2 𝑂𝑑𝑖𝑟𝑒𝑐𝑡−𝑁,𝑖,𝑡

 VCS Joint Project Description & Monitoring Report Template, v4.3

Where:

GHGBSL,E Greenhouse gas emissions as a result deforestation activities

within the project boundary in the stratum i in year t; t CO2-e.

EFC,i,t Net CO2e emission from fossil fuel combustion in stratum i in

year t; t CO2-e.

EBiomassBurn,i,t Non-CO2 emissions due to biomass burning in stratum i in year t;

t CO2- e.

N2Odirect-N,i,t Direct N2O emission as a result of nitrogen application on the

alternative land use within the project boundary in stratum i in
year t; t CO2-e.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the REDD VCS

project activity.

Net CO2e emission from fossil fuel combustion (E FC,i,t) and nitrogen application (N 2Odirect-N,i,t)
in the baseline scenario are conservatively excluded (see section 3.3.4).

Non-CO2 emissions due to biomass burning (E BiomassBurn,i,t) are calculated according to

VMD0013 v1.3, equation 1:

𝐸𝑏𝑖𝑜𝑚𝑎𝑠𝑠𝑏𝑢𝑟𝑛,𝑖,𝑡 = ∑ (((𝐴𝑏𝑢𝑟𝑛,𝑖,𝑡 ∗ 𝐵𝑖,𝑡 ∗ 𝐶𝑂𝑀𝐹𝑖 ∗ 𝐺𝑔,𝑖 ) ∗ 10−3 ) ∗ 𝐺𝑊𝑃𝑔 )

𝑔=1

Where:

Ebiomassburn,i,t Greenhouse gas emissions due to biomass burning in stratum i in

year t of each GHG (CO2, CH4, N2O) (t CO2e).

Aburn,i,t Area burnt for stratum i in year t (ha).

Bi,t Average aboveground biomass stock before burning stratum i,

year (t d.m.ha-1).

COMFi Combustion factor for stratum i (unitless).

 VCS Joint Project Description & Monitoring Report Template, v4.3

Gg,i Emission factor for stratum i for gas g (kg t-1 d.m. burnt).

GWPg Global warming potential for gas g (t CO2/t gas g).

g 1, 2, 3 ...G greenhouse gases including carbon dioxide1, methane

and nitrous oxide (unitless).

i 1, 2, 3 …M strata (unitless).

t 1, 2, 3, …t* time elapsed since the start of the project activity (years).

The area burnt (A burn,i,t) equal to annual area of baseline planned deforestation in the
baseline case (AAplanned,i,t). Combustion and emission factors are default values taken by IPCC
(2006). Global warming potential is a default factor from the latest IPCC assessment report.

The average aboveground biomass stock before burning is calculated according to

VMD0013 v1.3, equation 2 2:

𝐵𝑖,𝑡 = (𝐶𝐴𝐵𝑡𝑟𝑒𝑒 ,𝑖,𝑡 + 𝐶𝐷𝑊𝑖,𝑡 + 𝐶𝐿𝐼,𝑖,𝑡 ) ∗ 12⁄44 ∗ (1⁄𝐶𝐹 )

Where:

Bi,t Average aboveground biomass stock before burning for stratum i,

year t (tonnes d.m. ha-1).

CAB_tree,i,t Carbon stock in aboveground biomass in trees in stratum i in year t (t

CO2e ha-1).

CAB_non- Carbon stock in aboveground biomass in non-trees in stratum i in year t

(t CO2e ha-1).
tree,i,t

CDWi,t Carbon stock in dead wood for stratum i in year t (t CO2e ha-1).

CLI,i,t Carbon stock in litter for stratum i in year t (t CO2e ha-1).

12/44 Inverse ratio of molecular weight of CO2 to carbon (t CO2e t C-1).

2 Adjusted to reflect methodological deviation.

 VCS Joint Project Description & Monitoring Report Template, v4.3

CF Carbon fraction of biomass (t C t-1 d.m).

i 1, 2, 3 …M strata (unitless).

t 1, 2, 3, … t* time elapsed since the start of the project activity (years).

Table 41 - Non-CO2 emissions in the baseline case. (Table 24 from Appendix II – “Calculus Table” - Consolidated
Results).

Year PAI#01 PAI#02 GHGBSL,E

Ds Db Ds Db
2023 500 - - 500 35,021
2024 500 - - 500 35,021
2025 500 - - 500 35,021
2026 500 - - 500 35,021
2027 500 - - 500 35,021
2028 500 - - 500 35,021
2029 500 - - 500 35,021
2030 500 - - 500 35,021
2031 500 - - 500 35,021
2032 500 - - 500 35,021

5.1.5. Net GHG emissions in the Baseline Scenario

The baseline net GHG emissions for planned deforestation is determined according to
VMD0006 BL-PL v1.4 equation 1:

𝑡∗ 𝑀

∆𝐶𝐵𝑆𝐿,𝑝𝑙𝑎𝑛𝑛𝑒𝑑 = ∑ ∑(∆𝐶𝐵𝑆𝐿,𝑖,𝑡 + 𝐺𝐻𝐺𝐵𝑆𝐿−𝐸,𝑖,𝑡 )

𝑡=1 𝑖=1

Where:

ΔCBSL,planned Net greenhouse gas emissions in the baseline from

planned deforestation up to year t*; t CO2-e.
 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCBSL,i,t Net carbon stock changes in all pools in the baseline stratum i in
year t; t CO2-e.

GHGBSL-E,i,t Greenhouse gas emissions as a result of deforestation activities

within the project boundary in the baseline stratum i in year t; t
CO2-e yr-1.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the projected start of the project

activity.

Table 42 - Net GHG emissions in the baseline from planned deforestation in the baseline period in all PAIs (t CO2 -
e). (Table 25 from Appendix II – “Calculus Table” - Consolidated Results).

ΔCBSL,planned ΔCBSL,planned ΔCBSL,planned

Year
PAI#01 PAI#02 Total Cumulative
2023 294.192 282.816 577.008 577.008
2024 303.024 291.830 594.854 1.171.861
2025 311.856 300.843 612.700 1.784.561
2026 320.689 309.857 630.546 2.415.107
2027 329.521 318.871 648.392 3.063.498
2028 338.353 327.885 666.238 3.729.736
2029 347.185 336.898 684.084 4.413.820
2030 356.018 345.912 701.930 5.115.750
2031 364.850 354.926 719.776 5.835.525
2032 373.682 363.939 737.622 6.573.147

5.2. Project Emissions

Project GHG emissions will be considered according to VMD0015 v2.3. Ex-ante estimates
are made considering deforestation and forest degradation projections for the project area. Ex-post
estimates are based on monitored data throughout the project lifetime.

5.2.1. Deforestation in the Project Scenario

The area of recorded deforestation is obtained from PRODES project (GIS database).
Deforestation projections were made as a function of the historical deforestation rate observed in
 VCS Joint Project Description & Monitoring Report Template, v4.3

the project area between 2013 and 2022, for ex-ante estimates. Deforestation in the project area
will be monitored ex-post according to PRODES data.

Table 43 - Projected deforestation in the project area (ex-ante) (ha). (Table 26 from Appendix II – “Calculus Table”
- Consolidated Results).

ADefPA,u,i,t

Year PAI#01 PAI#02

Ds Db Ds Db

2023 1.5 1.5 0 0

2024 1.5 1.5 0 0
2025 1.5 1.5 0 0
2026 1.5 1.5 0 0
2027 1.5 1.5 0 0
2028 1.5 1.5 0 0
2029 1.5 1.5 0 0
2030 1.5 1.5 0 0
2031 1.5 1.5 0 0
2032 1.5 1.5 0 0
Net carbon stock changes in all pools in the project case is calculated according to VMD0015
v2.3, equation 05:

∆𝐶𝑝𝑜𝑜𝑙𝑠,𝐷𝑒𝑓,𝑖,𝑡 = 𝐶𝐵𝑆𝐿,𝑖 − 𝐶𝑃,𝑝𝑜𝑠𝑡,𝑖 − 𝐶𝑊𝑃,𝑖

Where:

ΔCpools,Def,u,i,t Net carbon stock changes in all pools as a result of deforestation in the
project case in land use u in stratum i at time t; t CO2-e ha-1.

CBSL,i Carbon stock in all pools in the baseline case in stratum i; t CO2-e ha-1.

CP,post,u,i Carbon stock in all pools in post-deforestation land use u in stratum i; t

CO2- e ha-1.

CWP,i Carbon stock sequestered in wood products28 from harvests in stratum i;

t CO2-e ha-1.
u 1, 2, 3, … U post-deforestation land uses.

i 1, 2, 3, … M strata.

t 1, 2, 3, … t* years elapsed since the start of the REDD project activity.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Carbon stocks in all pools before (C BSL,i) and after (CP,post,u,i) the deforestation event are
estimated as part of the procedures used to set up the baseline and remain fixed until the first
baseline revalidation. Carbon stock sequestered in wood products (C WP,i) is set as zero in the project
scenario in ex-ante estimates and will be monitored ex-post, based on post exploration reports.

Table 44 - Net carbon stock changes in all pools in the project case (ex-ante) (t CO2-e ha-1) (Table 27 from
Appendix II – “Calculus Table” - Consolidated Results).

Stratum (i) CBSL,i CP,post,u,i CWP,i ΔCpools,Def,u,i,t

Ds 855,85 195,30 0,00 660,55

Db 898,48 122,38 0,00 776,10

Net carbon stock change as a result of deforestation in the project area in the project case
is calculated according to VMD0015 v2.3, equation 03:

∆𝐶𝑃,𝐷𝑒𝑓𝑃𝐴,𝑖,𝑡 = ∑(𝐴𝐷𝑒𝑓𝑃𝐴,𝑢,𝑖,𝑡 ∗ ∆𝐶𝑝𝑜𝑜𝑙𝑠,𝐷𝑒𝑓,𝑢,𝑖,𝑡 )

𝑢=1

Where:

ΔCP,DefPA,i,t Net carbon stock change as a result of deforestation in the project case in the
project area in stratum i at time t; t CO2-e.

ADefPA,u,i,t Area of recorded deforestation in the project area stratum i converted to land
use u at time t; ha.

ΔCpools,Def,u,i,t Net carbon stock changes in all pools in the project case in land use u in
stratum i at time t; t CO2-e ha-1.

u 1,2,3, U post-deforestation land uses.

i 1, 2, 3 …M strata.

t 1, 2, 3, …t* years elapsed since the start of the REDD project activity.

Table 45 - Net carbon stock change as a result of deforestation in the project case (ex-ante) (t CO2-e) (Table 28
from Appendix II – “Calculus Table” - Consolidated Results).

ΔCP,DefPA,i,t ΔCP,DefPA,i,t ΔCP,DefPA,i,t

Year
PAI#01 PAI#02 Total Cumulative
2023 2.153 - 2.153 2.153
 VCS Joint Project Description & Monitoring Report Template, v4.3

2024 2.153 - 2.153 4.305

2025 2.153 - 2.153 6.458
2026 2.153 - 2.153 8.610
2027 2.153 - 2.153 10.763
2028 2.153 - 2.153 12.915
2029 2.153 - 2.153 15.068
2030 2.153 - 2.153 17.220
2031 2.153 - 2.153 19.373
2032 2.153 - 2.153 21.525

5.2.2. Forest Degradation in the Project Scenario

GHG emissions related to forest degradation are considered in function of timber, fuelwood
and charcoal collection and selective logging activity in the project area in the project case,
according to VMD0015 v2.3, equation 07:

∆𝐶𝑃,𝐷𝑒𝑔,𝑖,𝑡 = ∆𝐶𝑃,𝐷𝑒𝑔𝑊,𝑖,𝑡 + ∆𝐶𝑃,𝑆𝑒𝑙𝐿𝑜𝑔,𝑖,𝑡

Where:

ΔCP,Deg,i,t Net carbon stock change as a result of degradation in the

project area in the project case in stratum i in year t; t CO2-e.

ΔCP,DegW,i,t Net carbon stock change as a result of degradation through

extraction of trees for illegal timber or fuelwood and charcoal in
the project area in the project case in stratum i in year t; t CO2-
e.

ΔCP,SelLog,i,t Net carbon stock change as a result of degradation through

selective logging of FSC certified forest management areas in
the project area in the project case in stratum i in year t; t CO2-
e.

i 1, 2, 3, …M strata.

1, 2, 3, …t* years elapsed since the start of the project activity.

t

5.2.2.1. Timber, Fuelwood and Charcoal Collection in the Project Scenario

There is no forecast for Timber, Fuelwood, and Charcoal Collection. The owner does not
intend to carry out forest management in the area, and no community use of these products has
 VCS Joint Project Description & Monitoring Report Template, v4.3

been identified within the project areas during the social surveys. However, using temporal satellite
images was possibly to identify some degradation events and predict potential emissions in the base
scenario, according to VMD0015 v2.2, equation 08:

𝐶𝐷𝑒𝑔𝑊,𝑖,𝑡
∆𝐶𝑃,𝐷𝑒𝑔𝑊,𝑖,𝑡 = 𝐴𝐷𝑒𝑔𝑊,𝑖 ∗
𝐴𝑃𝑖
Where:

ΔCP,DegW,i,t Net carbon stock changes as a result of degradation in stratum i

in the project area in year t; t CO2-e.

ADegW,i Area potentially impacted by degradation processes in stratum i;

ha.

CDegW,i,t Biomass carbon of trees cut and removed through degradation

process from plots measured in stratum i in year t; t CO2-e.

APi Total area of degradation sample plots in stratum i; ha.

i 1, 2, 3, …M strata.

1, 2, 3, …t* years elapsed since the start of the project activity.

t

Table 46 - Net carbon stock change as a result of degradation in the project case (ex-ante) (t CO2-e) (Table 29
from Appendix II – “Calculus Table” - Consolidated Results).

ΔCP,DegW,i,t ΔCP,DegW,i,t ΔCP,DegW,i,t

Year
PAI#01 PAI#02 Total Cumulative
2023 - - - -
2024 - - - -
2025 - - - -
2026 - - - -
2027 - - - -
2028 - - - -
2029 - - - -
2030 - - - -
2031 - - - -
2032 - - - -
 VCS Joint Project Description & Monitoring Report Template, v4.3

5.2.2.2. Selective Logging in the Project Scenario

GHG emissions due to selective logging in the project scenario are set as zero in ex-ante
estimates and monitored ex-post, based on post exploration reports. Ex-post estimates are made
based on the GHG emissions arising in the logging gap, logging infrastructure and the carbon
stock in wood products pool, according to VMD0015 v2.3, equation 09:

Where:

∆𝐶𝑃,𝑆𝑒𝑙𝐿𝑜𝑔,𝑖,𝑡 = ∑(𝐶𝐿𝐺,𝑖,𝑡 + 𝐶𝐿𝑅,𝑖,𝑡 − 𝐶𝑊𝑃,𝑖,𝑡 )

𝑡=1

ΔCP,SelLog,i,t Net carbon stock change as a result of degradation through selective

logging of FSC certified forest management areas in the project area
in the project case in stratum i in year t; t CO2-e.

CLG,i,t Actual net project emissions arising in the logging gap in stratum i in
year t; t CO2-e.

CLR,i,t Actual net project emissions arising from logging infrastructure in

stratum i in year t; t CO2-e.

CWP i,t Carbon stock in wood products pool from stratum i, in year t; tCO2-e.

t 1, 2, 3, …t years elapsed since the start of the project activity.

5.2.2.4.1. GHG emissions arising from the logging gap

Emissions arising in the logging gap are calculated according to VMD0015 v2.3, equation10:
𝑧
44
𝐶𝐿𝐺,𝑖,𝑡 = ∑(𝐶𝐸𝑋𝑇,𝑧,𝑖,𝑡 + (𝐿𝐷𝐹𝑧,𝑖 ∗ 𝑉𝐸𝑋𝑇,𝑧,𝑖,𝑡 ∗ ))
12
𝑧=1

Where:

CLG,i,t Actual net project emissions arising in the logging gap, in

stratum i in year t; t CO2-e.
 VCS Joint Project Description & Monitoring Report Template, v4.3

CEXT, z,i,t Biomass carbon stock of timber extracted within the project
boundary for logging stratum z, in stratum i in year t; t CO2-e.

LDFz,i Logging damage factor for logging stratum z, in stratum i; t C m -

3.

VEXT,z,i,t Volume extracted from logging stratum z, in stratum i in year t;

m3 .

Z 1, 2, 3, …Z logging strata.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t years elapsed since the start of the project activity.

Logging damage factor value used is default according to VMD0015 v2.3, step 02.
Volume extracted from logging is taken from post exploration reports.

The biomass of the total volume extracted from within each logging stratum is calculated
according to VMD0015 v2.3, equation 11:

𝑆
44
𝐶𝐸𝑋𝑇,𝑧,𝑖,𝑡 = ∑(𝑉𝐸𝑋𝑇,𝑗,𝑧,𝑖,𝑡 ∗ 𝐷𝑗 ∗ 𝐶𝐹𝑗 ∗ )
12
𝑗=1

Where:

CEXT,z,i,t Biomass carbon stock of timber extracted within the project boundary for
logging stratum z, in stratum i in year t; t CO2-e.

VEXT,j,z,i,t The volume of timber extracted of species j for logging stratum z, in

stratum i in year t; m3.

Dj Basic wood density of species j; t d.m.m-3.

CFj Carbon fraction of biomass for tree species j; t C t-1 d.m.

 VCS Joint Project Description & Monitoring Report Template, v4.3

The volume of timber extracted of all species is taken from post exploration reports. Basic
wood density of all species is taken from the tropical wood density database (Fearnside et al.,1997).
Carbon fraction of biomass for tree species is default according to IPCC (2006).

5.2.2.4.2. GHG emissions arising through the logging infrastructure

Emissions arising through logging infrastructure are calculated according to VMD0015 v2.2,
equation 12:

𝐶𝐿𝑅,𝑖,𝑡 = ∆𝐶𝑆𝐾𝐼𝐷,𝑖,𝑡 + ∆𝐶𝑅𝑂𝐴𝐷,𝑖,𝑡 + ∆𝐶𝐷𝐸𝐶𝐾𝑆,𝑖,𝑡

Where:

CLR,i,t Actual net project emissions arising from logging infrastructure

in stratum i in year t; t CO2-e.

ΔCSKID,i,t Change in carbon stock resulting from skid trail creation in stratum i in
year t; tCO2-e.

ΔCROAD,i,t Change in carbon stock resulting from logging road creation in stratum
i in year; t CO2-e.

ΔCDECKS,i,t Change in carbon stock resulting from logging deck creation in stratum
i in year t; t CO2-e.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t years elapsed since the start of the project activity.

5.2.2.2.2.1. GHG emissions arising from skid trail creation

GHG emissions from the creation of skid trails is estimated by multiplying the total length of
skid trails created and a skid trail emission factor, according to VMD0015 v2.3, equation 13:

∆𝐶𝑆𝐾𝐼𝐷,𝑖,𝑡 = 𝐿𝑆𝐾𝐼𝐷,𝑖,𝑡 ∗ 𝑆𝐾𝑖

Where:

ΔCSKID,i,t Change in carbon stock resulting from skid trail creation in stratum i in
year t; t CO2-e.

LSKID,i,t Length of skid trails in stratum i in year t; m.

 VCS Joint Project Description & Monitoring Report Template, v4.3

SKi Skid trail emissions factor (Average emissions resulting from dead wood
created in the process of skid trail creation per length of skid trail) in
stratum i; t CO2-e m-1.

t 1, 2, 3, …t* years elapsed since the start of the project activity.

The length of skid trails is taken from forest exploration maps. These maps contain
information about all felled trees, primary and secondary roads, and skid trails. Skid trail emissions
factor is calculated according to VMD0015 v2.2, equation 14:

1
𝑆𝐾𝑖 = (𝐶𝑑𝑒𝑠𝑡,𝑖 + ∆𝐶𝑆𝑂𝐶,𝑠𝑘,𝑖 ) ∗ ∗ 𝑊𝑆𝐾𝐼𝐷
10,000
Where:

SKi Skid trail emission factor (Average emissions resulting from dead wood
created in the process of skid trail creation per length of skid trail) in
stratum i; t t CO2-e m-1.

Cdest,i Mean live carbon stock of trees and non-tree biomass assumed to be
killed per unit area in creation of skid trail in stratum i; t CO2-e ha-1.

ΔCSOC_sk,i Carbon stock change in organic carbon resulting from skid trail creation
in stratum i; t CO2-e ha-1.

WSKID Mean width of skid trails in stratum i; m.

Mean live carbon stock of trees and non-tree biomass assumed to be killed is calculated
taking in consideration the average carbon stock of trees below the maximum diameter tree3 that
can be within the path of a skid trail, following VMD0015 v2.2, step 02 criteria, and equation 15:

3 The maximum diameter tree is considered in function of inventory data for that annual production unit.
 VCS Joint Project Description & Monitoring Report Template, v4.3

𝐶𝑑𝑒𝑠𝑡,𝑖 = 𝐶𝐴𝐵𝑡𝑟𝑒𝑒 ,𝑖 + 𝐶𝐵𝐵𝑡𝑟𝑒𝑒 ,𝑖 + 𝐶𝐴𝐵𝑛𝑜𝑛 −𝑡𝑟𝑒𝑒,𝑖 + 𝐶𝐵𝐵𝑛𝑜𝑛 −𝑡𝑟𝑒𝑒,𝑖

𝑑𝑒𝑠𝑡 𝑑𝑒𝑠𝑡

Where:

Cdest, i Mean live carbon stock of trees and non-tree biomass assumed
to be killed per unit area in creation of skid trail in stratum i; t CO2-
e ha-1.

CAB_tree_dest,i Carbon stock in aboveground tree biomass assumed to be killed

per unit area resulting from the creation of the skid trail in stratum
i; t CO2-e ha-1.

CBB_tree_dest,i Carbon stock in belowground tree biomass assumed to be killed

per unit area resulting from the creation of the skid trail in stratum
i; t CO2-e ha-1.

CAB_non-tree,i Carbon stock in aboveground non-tree biomass in stratum i; t

CO2-e ha-1.

CBB_non-tree,i Carbon stock in belowground non-tree biomass in stratum i; t

CO2-e ha-1.

1/10,000 Conversion of units from hectares to m 2.

i 1, 2, 3, …M strata.

Mean width of skid trails is determined in function of the machinery used at the project site.
This value will vary among PAIs.

Carbon stock change in organic carbon resulting from skid trail creation is calculated
according to VMD0015 v2.3, equation 09:

∆𝐶𝑆𝑂𝐶𝑠𝑘 ,𝑖 = 𝐶𝑆𝑂𝐶,𝑖,𝑡=0 − (𝐶𝑆𝑂𝐶,𝑖,𝑡=0 ∗ 𝐹𝐿𝑈 ∗ 𝐹𝑀𝐺 ∗ 𝐹𝑖 )

Where:

ΔCSOC_sk,i Carbon stock change in soil organic carbon resulting from skid trail
creation in stratum i; t CO2-e ha-1.
 VCS Joint Project Description & Monitoring Report Template, v4.3

CSOC,i,t=0 Mean carbon stock in soil organic carbon for stratum i, in year t=0; t
CO2e ha-1.

FLU Land use factor after conversion; dimensionless.

FMG Management factor after conversion; dimensionless.

Fi Input factor after conversion; dimensionless.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the projected start of the project

activity.

Initial mean carbon stock in soil organic carbon is measured in laboratory through primary
data collected in the field, following VMD0004 v1.1 criteria (APPENDIX_IX-CARBON_POOLS.).
Land use, management and input factors are default values given by IPCC (2006).

5.2.2.2.2.2. GHG emissions resulting from roads creation

GHG emissions resulting from the creation of roads are calculated according to VMD0015
v2.3, equation 17:

∆𝐶𝑅𝑂𝐴𝐷,𝑖,𝑡 = 𝐴𝑅𝑂𝐴𝐷,𝑖,𝑡 ∗ 𝐶𝐵𝑆𝐿,𝑖

Where:

ΔCROAD,i,t Change in carbon stock resulting from logging road creation in stratum
i in year t; t CO2-e.

AROAD,i,t Area of roads in stratum i in year t; ha.

CBSL,i Carbon stock in all pools in the baseline case in stratum i; t CO2-e ha-
1.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the project activity.

Area of roads is taken from post exploration reports and post-harvest maps that are based
on measurements made on GIS environment. Carbon stock in all pools in the baseline case are
estimated as part of the baseline procedures.
 VCS Joint Project Description & Monitoring Report Template, v4.3

5.2.2.2.2.3. GHG emissions resulting from logging decks creation

GHG emissions resulting from the creation of logging decks are calculated according to
VMD0015 v2.3, equation 18:

∆𝐶𝐷𝐸𝐶𝐾𝑆,𝑖,𝑡 = 𝐴𝐷𝐸𝐶𝐾𝑆,𝑖,𝑡 ∗ 𝐶𝐵𝑆𝐿,𝑖

Where:

ΔCDECKS,i,t Change in carbon stock resulting from logging deck creation in

stratum i in year t; t CO2-e.

ADECKS,i,t Area of logging decks in stratum i in year t; ha.

CBSL,i Carbon stock in all pools in the baseline case in stratum i; t CO2-e
ha-1.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the project activity.

The area of logging decks is taken from post exploration reports and post-harvest maps that
are based on field measurements. Carbon stock in all pools in the baseline case are estimated as
part of the baseline procedures.

5.2.3. Natural Disturbance in the Project Scenario

Natural disturbance projections are made as a function of the historical wildfires rate
observed in the project area between 2018 and 2022, for ex-ante estimates. The area of recorded
wildfires is obtained from DETER service (GIS database).

Table 47 - Area potentially impacted by natural disturbances (wildfire) (ex-ante) (ha) (Table 30 from Appendix II –
“Calculus Table” - Consolidated Results).

ADistPA,q,i,t
Year PAI#01 PAI#02
Ds Db Ds Db
2023 0 0 0 0
2024 0 0 0 0
2025 0 0 0 0
2026 0 0 0 0
2027 0 0 0 0
2028 0 0 0 0
2029 0 0 0 0
 VCS Joint Project Description & Monitoring Report Template, v4.3

2030 0 0 0 0
2031 0 0 0 0

For ex-post estimates, the area impacted by natural disturbance is measured according to
DETER database and verified at the field with direct observations. The area impacted by natural
disturbance is proportionally reduced to reflect previous firewood/charcoal extraction, in ex-post
estimates, according to VMD0015 v2.3, equation 19:

𝐹𝐺𝐵𝑆𝐿,𝑖,𝑡 ∗ 𝐷𝑚𝑛 44
𝐷𝑒𝑔𝑟𝑎𝑑𝑎𝑡𝑖𝑜𝑛𝐷𝑖𝑠𝑡𝑢𝑟𝑏𝑎𝑛𝑐𝑒𝑅𝑒𝑑𝑢𝑐𝑡𝑖𝑜𝑛𝐹𝑎𝑐𝑡𝑜𝑟 = (( ) ∗ 𝐶𝐹 ∗ )/(𝐴𝑖 ∗ 𝐶𝐵𝑆𝐿,𝑖 )
0,9 12
Where:

DDRF Factor by which A dist,q,i,t is reduced to reflect the impact of the baseline
degradation on available stocks for reduction due to disturbance;
dimensionless.

FGBSL,i,t Average volume of fuelwood gathered in the project area in the baseline
scenario in stratum i in year t; m3.

Dmn Mean wood density of species harvested for fuelwood or charcoal

production; t d.m.m-3.
CF Carbon fraction of dry matter; t C t d.m.-1.

Ai Area of stratum i; ha.

CBSL,i Carbon stock in all pools in the baseline in stratum i; t CO2-e ha-1.

i 1, 2, 3, … M strata.

t 1, 2, 3, … t* years elapsed since the projected start of the project activity.

The average volume of fuelwood gathered in the project area is estimated based on a
Participatory Rural Appraisal (PRA). Basic wood density of all species is taken from the tropical
wood density database (Fearnside et al., 1997). Carbon fraction of biomass for dry matter is default
according to IPCC (2006). Carbon stock in all pools in the baseline is calculated according to
baseline procedures.

In the case the natural disturbance monitored is also related to wildfires, the area of natural
disturbance is equal to the sum of the areas of all burn scars perceived in an annual basis, following
VMD0015 v2.3, equations 22 and 21, respectively presented:

𝐴𝑏𝑢𝑟𝑛,𝑞,𝑖,𝑡 = 𝐴𝐷𝑖𝑠𝑃𝐴,𝑞,𝑖,𝑡
 VCS Joint Project Description & Monitoring Report Template, v4.3

𝐴𝑏𝑢𝑟𝑛,𝑞,𝑖,𝑡 = ∑ 𝐴𝑏𝑢𝑟𝑛,𝑞,𝑖,𝑡
𝑞=1

Where:

ADistPA,q,i,t Area impacted by natural disturbance in post-natural disturbance

stratum q in stratum i, in year t; ha.

Aburn,q,i,t Area burnt in post-natural disturbance stratum q in stratum i, in year t;

ha.

q 1, 2, 3, …q post-natural disturbance strata where the natural

disturbance included fire.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the project activity.

Wildfires are measured according to ∆NBR 4 spectral index and verified with high spatial
resolution satellite imagery from Sentinel, along with ground verifications. GHG emissions from fires
are calculated according to VMD0013 v1.3.

Net carbon stock changes in pools as a result of natural disturbance is calculated according
to VMD0015 v2.3, equation 23:

∆𝐶𝑃,𝐷𝑖𝑠𝑡,𝑞,𝑖,𝑡 = 𝐶𝐵𝑆𝐿,𝑖 − 𝐶𝑃,𝐷𝑖𝑠𝑡,𝑞,𝑖 − 𝐶𝑊𝑃,𝑞,𝑖

Where:

ΔCP,Dist,q,i,t Net carbon stock changes in pools as a result of natural disturbance in the
project case in post-natural disturbance stratum q in stratum i in year t; t
CO2-e ha-1.

CBSL,i Carbon stock in all pools in the baseline case in stratum i; t CO2-e ha-1.

4 Normalized Burn Index.

 VCS Joint Project Description & Monitoring Report Template, v4.3

CP,Dist,q,i Carbon stock in pools in post-natural disturbance strata q in stratum i; t

CO2-e ha-1.

CWP,q,i Carbon stock sequestered in wood products from harvests following

natural disturbance in post-natural disturbance stratum q, in stratum i; t
CO2-e ha-1.

q 1, 2, 3, …q post-natural disturbance strata.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the project activity.

Table 48 - Net carbon stock changes in all pools as a result of natural disturbance in the project case (ex -ante) (t
CO2-e ha-1) (Table 31 from Appendix II – “Calculus Table” - Consolidated Results).

Stratum
CBSL,i CP,Dist,q,i,t CWP,q,i ΔCp,dist,q,i,t
(i)
Ds 855.85 256.76 0 599.10
Db 898.48 269.54 0 628.94

Carbon stock in all pools in the baseline case is calculated as part of the procedures to
estimate baseline GHG emissions. Carbon stock in pools in post-natural disturbance strata is
measured following a standard operational procedure for biomass inventory (APPENDIX_IX-
CARBON_POOLS.), which is based on VMD0001 v1.2, VMD0002 v1.1, VMD0003 v1.1 and
VMD0004 v1.1 criteria. Carbon stock sequestered in wood products from harvests following natural
disturbance in post-natural disturbance stratum is calculated according to VMD0005 v1.2 in the case
of use of wood from the stratum where the disturbances of natural cause occurred. Carbon stock
changes in all pools as a result of natural disturbance is calculated according to VMD0015 v2.3,
equation 24:

𝐶𝑃,𝐷𝑖𝑠𝑡,𝑞,𝑖 = 𝐶𝐴𝐵𝑡𝑟𝑒𝑒 ,𝑖 + 𝐶𝐵𝐵𝑡𝑟𝑒𝑒 ,𝑖 + 𝐶𝐴𝐵𝑛𝑜𝑛 −𝑡𝑟𝑒𝑒,𝑖 + 𝐶𝐵𝐵𝑛𝑜𝑛 −𝑡𝑟𝑒𝑒,𝑖 + 𝐶𝐷𝑊,𝑖 + 𝐶𝑆𝑂𝐶,𝑖

Where:

CP,Dist,q,i Carbon stock in all pools in post-natural disturbance q in baseline

stratum i; t CO2-e ha-1.

CAB_tree,i Carbon stock in aboveground tree biomass in stratum i; t CO2-e ha-1.

 VCS Joint Project Description & Monitoring Report Template, v4.3

CBB_tree,i Carbon stock in belowground tree biomass in stratum i; t CO2-e ha-1.

CAB_non- Carbon stock in aboveground non-tree vegetation in stratum i; t CO2-e

ha-1.
tree,i

CBB_non-tree,i Carbon stock in belowground non-tree vegetation in stratum i; t CO2-e

ha-1.

CDW,i Carbon stock in dead wood in stratum i; t CO2-e ha-1.

CLI,i Carbon stock in litter in stratum i; t CO2-e ha-1.

CSOC,i Mean stock in soil organic carbon in stratum i; t CO2-e ha-1.

q 1, 2, 3, …Q post-natural disturbance strata.

i 1, 2, 3, …M strata.

Herbaceous non-tree vegetation is considered as de minimis in all instances, following

VMD0015 v2.3 step 02 criteria.

GHG emissions resulted from areas undergoing natural disturbance are calculated according
to VMD0015 v2.3, equation 20:

∆𝐶𝑃,𝐷𝑖𝑠𝑡𝑃𝐴,𝑖,𝑡 = ∑(𝐴𝐷𝑖𝑠𝑡𝑃𝐴,𝑞,𝑖,𝑡 ∗ ∆𝐶𝑃,𝐷𝑖𝑠𝑡,𝑞,𝑖,𝑡 )

𝑞=1

Where:

ΔCP,DistPA,i,t Net carbon stock change as a result of natural disturbance in the

project case in the project area in stratum i in year t; t CO2-e.

ADistPA,q,i,t Area impacted by natural disturbance in post-natural disturbance

stratum q in stratum i, in year t; ha.
 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCP,Dist,q,i,t Net carbon stock changes in pools as a result of natural disturbance

in post-natural disturbance stratum q in stratum i in year t; t CO2-e ha-
1.

q 1, 2, 3, …Q post-natural disturbance strata.

i 1, 2, 3, …M strata.

Table 49 - Net carbon stock change in all pools as a result of natural disturbances in the project case (ex -ante) (t
CO2-e ha-1). (Table 32 from Appendix II – “Calculus Table” - Consolidated Results).

ΔCP,DistPA,i,t ΔCP,DistPA,i,t ΔCP,DistPA,i,t

Year
PAI#01 PAI#02 Total Cumulative
2023 0 0 0 0
2024 0 0 0 0
2025 0 0 0 0
2026 0 0 0 0
2027 0 0 0 0
2028 0 0 0 0
2029 0 0 0 0
2030 0 0 0 0
2031 0 0 0 0
2032 0 0 0 0

5.2.4. Non-CO 2 Emissions in the Project Scenario

Non-CO2 emissions occurring within the project boundary will be calculated according to
VMD0015 v2.3 equation 30.

𝐺𝐻𝐺𝑃,𝐸,𝑖,𝑡 = 𝐸𝐹𝐶,𝑖,𝑡 + 𝐸𝐵𝑖𝑜𝑚𝑎𝑠𝑠𝐵𝑢𝑟𝑛,𝑖,𝑡 + 𝑁2 𝑂𝑑𝑖𝑟𝑒𝑐𝑡−𝑁,𝑖,𝑡

Where:
 VCS Joint Project Description & Monitoring Report Template, v4.3

GHGP,E,i,t Greenhouse gas emissions as a result of deforestation activities

within the project area in the project case in stratum i in year t; t
CO2-e.

EFC,i,t Emission from fossil fuel combustion in stratum i within the project
area in year t; t CO2-e.

EBiomassBurn,i,t Non-CO2 emissions due to biomass burning in stratum i in year t; t

CO2- e.

N2Odirect-N,i,t Direct N2O emission as a result of nitrogen application on the

alternative land use in stratum i within the project area in year t; t
CO2-e.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the REDD VCS project
activity.

GHG emissions from fossil fuels and nitrogen application were conservatively excluded
following VM0007 v1.7, table 06, criteria. Non-CO2 emissions due to biomass burning are calculated
according to VMD0013 v1.3, equation 1:

𝐸𝐵𝑖𝑜𝑚𝑎𝑠𝑠𝐵𝑢𝑟𝑛 = ∑ (((𝐴𝑏𝑢𝑟𝑛,𝑖,𝑡 ∗ 𝐵𝑖,𝑡 ∗ 𝐶𝑂𝑀𝐹𝑖 ∗ 𝐺𝑔,𝑖 ) ∗ 10−3 ) 𝐺𝑊𝑃𝑔 )

𝑔=1

Where:

Ebiomassburn,i,t Greenhouse gas emissions due to biomass burning in stratum i in

year t of each GHG (CO2, CH4, N2O) (t CO2e).

Aburn,i,t Area burnt for stratum i in year t (ha).

Bi,t Average aboveground biomass stock before burning stratum i,

year (t d.m. ha-1).
 VCS Joint Project Description & Monitoring Report Template, v4.3

COMFi Combustion factor for stratum i (unitless).

Gg,i Emission factor for stratum i for gas g (kg t-1 d.m. burnt).

GWPg Global warming potential for gas g (t CO2/t gas g).

g 1, 2, 3 ...G greenhouse gases including carbon dioxide1, methane

and nitrous oxide (unitless).

i 1, 2, 3 …M strata (unitless).

t 1, 2, 3, …t* time elapsed since the start of the project activity (years).

In ex-ante estimates, the area burnt (A burn,i,t) equal to deforestation in project case (A DefPA,u,i,t),
plus natural disturbances area (A DistPA,q,i,t). Combustion and emission factors are default values
taken by IPCC (2006). Global warming potential is a default factor from the latest IPCC assessment
report.

In ex-post estimates, the area burnt is measured according to ∆NBR 31 spectral index and
verified with high spatial resolution satellite imagery from Sentinel, along with ground verifications.
Combustion and emission factors are default values taken by IPCC (2006). Global warming potential
is a default factor from the latest IPCC assessment report.

The average aboveground biomass stock before burning is calculated according to

VMD0013 v1.2, equation 2:

12
𝐵𝑖,𝑡 = (𝐶𝐴𝐵𝑡𝑟𝑒𝑒 ,𝑖,𝑡 + 𝐶𝐷𝑊𝑖,𝑡 + 𝐶𝐿𝐼,𝑖,𝑡 ) ∗ ∗ (1⁄𝐶𝐹 )
44

Where:

Bi,t Average aboveground biomass stock before burning for

stratum i, year t (tonnes d.m. ha-1).
 VCS Joint Project Description & Monitoring Report Template, v4.3

CAB_tree,i,t Carbon stock in aboveground biomass in trees in stratum i

in year t (t CO2e ha-1).

CDWi,t Carbon stock in dead wood for stratum i in year t (t CO2e ha-1).

CLI,i,t Carbon stock in litter for stratum i in year t (t CO2e ha-1).

12/44 Inverse ratio of molecular weight of CO2 to carbon (t CO2e t C-1).

CF Carbon fraction of biomass (t C t-1 d.m.).

i 1, 2, 3 …M strata (unitless).

t 1, 2, 3, …t* time elapsed since the start of the project activity (years).

Carbon stocks in aboveground biomass in trees, dead wood and litter are determined
following baseline procedures and are fixed throughout the initial baseline period (10 years). Carbon
fraction is a default value taken by IPCC (2006).

Table 50 - Non-CO2 emissions in the project case (ex-ante) (t CO2-e). (Table 33 from Appendix II – “Calculus
Table” - Consolidated Results).

Aburn,i,t
Year PAI#01 PAI#02 GHGBSL,E
Ds Db Ds Db
2023 0.0 0.0 0.0 0.0 0.0
2024 0.0 0.0 0.0 0.0 0.0
2025 0.0 0.0 0.0 0.0 0.0
2026 0.0 0.0 0.0 0.0 0.0
2027 0.0 0.0 0.0 0.0 0.0
2028 0.0 0.0 0.0 0.0 0.0
2029 0.0 0.0 0.0 0.0 0.0
2030 0.0 0.0 0.0 0.0 0.0
2031 0.0 0.0 0.0 0.0 0.0
2032 0.0 0.0 0.0 0.0 0.0

5.2.5. Net GHG emissions in the Project Scenario

The net GHG emissions in the project case is equal to the sum of stock changes due to
deforestation and forest degradation plus the total GHG emissions minus any eligible forest carbon
stock enhancement, according to VMD0015 v2.3, equation 01:
 VCS Joint Project Description & Monitoring Report Template, v4.3

𝑡∗ 𝑀
∆𝐶𝑊𝑃𝑆−𝑅𝐸𝐷𝐷 = ∑ ∑ (∆𝐶𝑃,𝐷𝑒𝑓𝑃𝐴,𝑖,𝑡 + ∆𝐶𝑃,𝐷𝑒𝑔,𝑖,𝑡 + ∆𝐶𝑃,𝐷𝑖𝑠𝑡𝑃𝐴,𝑖,𝑡 + 𝐺𝐻𝐺𝑃−𝐸,𝑖,𝑡 − ∆𝐶𝑃,𝐸𝑛ℎ,𝑖,𝑡 )
𝑡=1 𝑖=1

Where:

ΔCWPS-REDD Net GHG emissions in the REDD project scenario up to year t*; t CO2-
e.

ΔCP,DefPA,i,t Net carbon stock change as a result of deforestation in the project

area in the project case in stratum i in year t; t CO2-e.

ΔCP,Deg,i,t Net carbon stock change as a result of degradation in the project area
in the project case in stratum i in year t; t CO2-e.

ΔCP,DistPA,i,t Net carbon stock change as a result of natural disturbance in the

project area in the project case in stratum i in year t; t CO2-e.

GHGP-E,i,t Greenhouse gas emissions as a result of deforestation and

degradation activities within the project area in the project case in
stratum i in year t; t CO2-e.

ΔCP,Enh,i,t Net carbon stock change as a result of forest growth and

sequestration during the project in areas projected to be deforested in
the baseline2 in stratum i in year t; t CO2-e.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the start of the project activity.

Carbon stock enhancement is conservatively assumed to be zero in all strata, following

VMD0015 v2.3 step 02 criteria.

Table 51 - Net GHG emissions in the REDD project scenario (ex-ante) (t CO2-e). (Table 34 from Appendix II –
“Calculus Table” - Consolidated Results).
 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCWPS-REDD ΔCWPS-REDD ΔCWPS-REDD

Year
PAI#01 PAI#02 Total Cumulative
2023 2.152,51 - 2.153 2.153
2024 2.152,51 - 2.153 4.305
2025 2.152,51 - 2.153 6.458
2026 2.152,51 - 2.153 8.610
2027 2.152,51 - 2.153 10.763
2028 2.152,51 - 2.153 12.915
2029 2.152,51 - 2.153 15.068
2030 2.152,51 - 2.153 17.220
2031 2.152,51 - 2.153 19.373
2032 2.152,51 - 2.153 21.525

5.3. Leakage Emissions

The Leakage Emissions in the context of a REDD+ project refer to the unintended
consequences of the project that lead to increased emissions outside the project boundaries.
REDD+ projects are designed to mitigate emissions by preventing deforestation and degradation.
Leakage in this context typically involves activities that might be displaced to other areas due to the
implementation of the REDD+ project, resulting in increased emissions in those areas. The
methodologies may include the use of emission factors, baseline scenarios, and leakage factors to
estimate the likelihood and magnitude of emissions that could occur outside the project boundaries.

5.3.1. Leakage (ex-ante)

GHG emissions due to leakage are based on activity shifting and market-effects leakage
throughout the project lifetime. Leakage emissions are determined according to VM0007 v1.7
section 8.4.2 equation 45:

∆𝐶𝐿𝐾−𝑅𝐸𝐷𝐷 = ∆𝐶𝐿𝐾−𝐴𝑆,𝑝𝑙𝑎𝑛𝑛𝑒𝑑 + ∆𝐶𝐿𝐾−𝑀𝐸

Where:

ΔCLK-REDD Net GHG emissions due to leakage from the REDD project
activity up to year t* (t CO2e).

5 Adjusted to reflect project scope.

 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCLK-AS,planned Net GHG emissions due to activity shifting leakage for projects
preventing planned deforestation up to year t* – from Module LK-
ASP (t CO2e).

ΔCLK-ME Net GHG emissions due to market-effects leakage up to year t*

– from Module LK-ME (t CO2e).

Table 52 - Net GHG emissions due to leakage from the REDD project activity (t CO2-e). (Table 35 from Appendix
II – “Calculus Table” - Consolidated Results).

ΔCLK-
Year ΔCLK-ME ΔCLK-REDD
AS,planned

2023 0 - -
2024 0 - -
2025 0 - -
2026 0 - -
2027 0 - -
2028 0 - -
2029 0 - -
2030 0 - -
2031 0 - -
2032 0 - -

5.3.2. Activity Shifting Leakage

GHG leakage emissions due to activity shifting from forest lands that are legally authorized
and documented to be converted to non-forest land are estimated following VMD0009 v1.3 criteria.

All PAIs in this GDP will use the procedure presented in VMD0009 v1.3, part 01, in the case
where a specific deforestation agent has been identified.

GHG emissions due to leakage are defined according to VMD0009 v1.3, equation 01:

𝑡∗ 𝑀
∆𝐶𝐿𝐾−𝐴𝑆,𝑝𝑙𝑎𝑛𝑛𝑒𝑑 = ∑ ∑ (𝐿𝐾𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 ∗ ∆𝐶𝐵𝑆𝐿,𝑖 ) + 𝐺𝐻𝐺𝐿𝐾,𝐸,𝑖,𝑡
𝑡=1 𝑖=1

Where:
 VCS Joint Project Description & Monitoring Report Template, v4.3

ΔCLK-AS,planned Net greenhouse gas emissions due to activity shifting

leakage for projects preventing planned deforestation up to year
t* (t CO2e).

LKAplanned,i,t The area of activity shifting leakage in stratum i in year t (ha).

ΔCBSL,i Net carbon stock changes in all pre-deforestation pools in

baseline stratum i (t CO2e ha-1).

GHGLK,E,i,t Greenhouse gas emissions as a result of leakage of

avoiding deforestation activities in stratum i in year t (t CO 2e).

i 1, 2, 3, …M strata (unitless).

t 1, 2, 3, …t* time elapsed since the start of the project activity

(years).

Potential activity shifting is estimated based on the total area of deforestation across all the
lands managed by the identified deforestation agent (including the projected baseline deforestation
within the project boundaries). The predicted deforestation within the project boundary is subtracted
from the deforestation across all the land managed by the deforestation agent. This subtraction
gives the expected deforestation if no leakage occurs. If this expected deforestation is subtracted
from the total area of monitored deforestation in the leakage belt the result is the area of leaked
deforestation.

In this sense the leakage belt is defined as the total legally sanctionable deforestation area
managed by the deforestation agent outside the project boundary. The area of activity shifting
leakage can be understood as a subset of the leakage belt or the whole leakage belt, which will vary
depending on the case.

The area of activity shifting leakage is determined according to VMD0009 v1.3, equation 06:

𝐿𝐾𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 = 𝐴𝑑𝑒𝑓𝐿𝐾,𝑖,𝑡 − 𝑁𝑒𝑤𝑅𝑖,𝑡

Where:

LKAplanned,i,t The area of activity shifting leakage in stratum i in year t (ha).

NewRi,t New calculated forest clearance by the baseline agent of

the planned deforestation in stratum i in year t where no
leakage is occurring (ha).
 VCS Joint Project Description & Monitoring Report Template, v4.3

AdefLK,i,t The total area of monitored deforestation by the baseline

agent of the planned deforestation in stratum i in year t
(ha).

i 1, 2, 3, … M strata (unitless).

t 1, 2, 3, … t* time elapsed since the start of the project activity (years).

New calculated forest clearance by the baseline agent of the planned deforestation can be
calculated according VMD0009 v1.3, equation 04 or 05, respectively presented below:

𝑁𝑒𝑤𝑅𝑖,𝑡 = (𝐷%𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡,𝑂𝑃 ∗ 𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑂𝑃 )

Where:

NewRi,t New calculated forest clearance in stratum i in year t by the

baseline agent of the planned deforestation where no leakage
is occurring (ha).

D%planned,i,t,OP Projected annual proportion of land that will be deforested

outside the project boundary in stratum i in year t (percent).

Aplanned,i,OP Total area of planned deforestation outside the project boundary

over the baseline period for stratum i (ha).

i 1, 2, 3, …M strata (unitless).

𝑁𝑒𝑤𝑅𝑖,𝑡 = 𝑊𝑜𝑃𝑅𝑖,𝑡 − (𝐷%𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖,𝑡 ∗ 𝐴𝑝𝑙𝑎𝑛𝑛𝑒𝑑,𝑖 )

Where:

NewRi,t New calculated forest clearance in stratum i in year t by the

baseline agent of the planned deforestation where no leakage is
occurring (ha).

WoPRi,t Deforestation by the baseline agent of the planned deforestation

in stratum i in year t in the absence of the project (ha).
 VCS Joint Project Description & Monitoring Report Template, v4.3

D%planned,i,t Projected annual proportion of land that will be deforested in

project stratum i in year t (percent).

Aplanned,i Total area of planned deforestation over the baseline period for project
stratum I (ha).

i 1, 2, 3, …M strata (unitless).

t 1, 2, 3, …t* time elapsed since the projected start of the project

activity (years).

Equation 04 is used when an identified deforestation agent has made public a business plan
or similar documentation containing data suited for estimating a conversion rate over the baseline
period. Equation 05 is used when the conversion rate must be estimated. In the case of equation
05 is used, the projected annual proportion of land that will be deforested is the same used to set
the baseline, while the deforestation provoked by the identified deforestation agent is calculated by
VMD0009 v1.3, equation 01 or 02, respectively presented below:

𝑊𝑜𝑃𝑅𝑖,𝑡 = 𝑎 + 𝑏 ∗ 𝑡
Where:

WoPRi,t Deforestation by the baseline agent of the planned deforestation in the

absence of the project in stratum i in year t (ha).

a Estimated intercept of the regression line (ha).

b Slope of the linear regression (ha yr-1).

t 1, 2, 3, …t* time elapsed since the projected start of the project activity
(years).

𝑎𝑔
𝐻𝑖𝑠𝑡𝐻𝑎𝑖,𝑎𝑔
𝑊𝑜𝑃𝑅𝑖,𝑡 = ∑
5
𝑎𝑔=1

Where:
 VCS Joint Project Description & Monitoring Report Template, v4.3

WoPRi,t Deforestation by the baseline agent of the planned deforestation in the

absence in stratum i in year t (ha). Note that the same area of
deforestation will be applied for each year of the baseline period.

HistHai,ag Number of hectares of forest cleared by the baseline agent of the

planned deforestation in the five years prior to project implementation
in stratum i by agent ag within the country (ha).

i 1, 2, 3, …M strata (unitless).

ag 1, 2, 3, ...agents of deforestation (unitless).

t 1, 2, 3, … t* time elapsed since the projected start of the project activity

(years).

Equation 01 is used when the results of the analysis must produce a statistically significant
regression with a p≤0.05 and an adjusted r2 of ≥0.75. The regression is calculated based on the
deforested by the deforestation agent each year over the previous five years within the country.
Where no statistically significant regression can be found, equation 02 is used.

GHG emissions as a result of leakage of avoiding deforestation activities is calculated

according to by VMD0009 v1.3, equation 07:

𝐺𝐻𝐺𝐿𝐾,𝐸,𝑖,𝑡 = 𝐸𝐵𝑖𝑜𝑚𝑎𝑠𝑠𝐵𝑢𝑟𝑛 + 𝑁2 𝑂𝑑𝑖𝑟𝑒𝑐𝑡−𝑁,𝑖,𝑡

Where:

GHGLK,E,i,t Greenhouse gas emissions as a result of leakage of

avoiding deforestation activities in stratum i in year t (t CO2e).

Ebiomassburn,i,t Non-CO2 emissions due to biomass burning in stratum i in year

t (t CO2e).

N2Odirect-N,i,t Direct N2O emission as a result of nitrogen application on the

alternative land use in stratum i in year t (t CO2e).

i 1, 2, 3, …M strata (unitless).

t 1, 2, 3 …t* time elapsed since the start of the project activity (years).
 VCS Joint Project Description & Monitoring Report Template, v4.3

Non-CO2 emissions due to biomass burning in the area of activity shifting leakage is
calculated according to same procedures used to estimate baseline GHG emissions due to biomass
burning. Non-CO2 emissions due to nitrogen application are not part of the project scope.

Considering the current project scope, A defLK,i,t will always be zero, as there are no forested
areas subject to legal suppression across all the lands managed by the identified deforestation agent
disregarding the project boundary (see section 1.19.1). In this sense, GHG emissions due to activity
shifting for avoiding planned deforestation are set to zero in ex-ante and ex-post estimates.

5.3.3. Market Effects Leakage

GHG emissions from market effects are calculated according to VMD0011 v1.2 equation 1:

∆𝐶𝐿𝐾−𝑀𝐸 = 𝐿𝐾𝑀𝑎𝑟𝑘𝑒𝑡𝐸𝑓𝑓𝑒𝑐𝑡𝑠,𝑡𝑖𝑚𝑏𝑒𝑟 + 𝐿𝐾𝑀𝑎𝑟𝑘𝑒𝑡𝐸𝑓𝑓𝑒𝑐𝑡𝑠,𝐹𝑊/𝐶

Where:

ΔCLK-ME Net greenhouse gas emissions due to market- effects leakage; t CO2-e.

LKMarketEffects,timber Total GHG emissions due to market- effects leakage through decreased
timber harvest; t CO2-e.
LKMarketEffects,FW/C Total GHG emissions due to market leakage through decreased harvest
of fuelwood and charcoal sold into regional and/or national markets; t
CO2-e.

Market-Effects Leakage Through Decreased Timber Harvest is estimated according to

VMD0011 v1.2 equation 2:

𝐿𝐾𝑀𝑎𝑟𝑘𝑒𝑡𝐸𝑓𝑓𝑒𝑐𝑡𝑠,𝑡𝑖𝑚𝑏𝑒𝑟 = ∑(𝐿𝐹𝑀𝐸 ∗ 𝐴𝐿 𝑇,𝑖 )

𝑖=1

Where:

LKMarketEffects,timber Total GHG emissions due to market- effects leakage through decreased
timber harvest; t CO2-e.
 VCS Joint Project Description & Monitoring Report Template, v4.3

LFME Leakage factor for market-effects calculations; dimensionless.

ALT,i Summed emissions from timber harvest in stratum i in the baseline case
potentially displaced through implementation of carbon project; t CO2-e.

i 1, 2, 3, … M strata.

The leakage factor for market-effects calculations is 0,2. The table below compares the
values of PMPi and PMLFT in different forest typologies by state in the legal Amazon. It is possible
to conclude that a higher proportion of the total biomass of commercial species is merchantable in
the displacement forest than in the project forests. In this sense a smaller area would have to be
harvested and lower emissions would result.

Summed emissions from timber harvest potentially displaced through implementation of

carbon project is estimated according to VMD0011 v1.2 equation 3:

𝐴𝐿 𝑇,𝑖 = ∑(𝐶𝐵𝑆𝐿,𝑋𝐵𝑇,𝑖,𝑡 )
𝑡=1

Where:

ALT,i Summed emissions from timber harvest in stratum i in the

baseline case potentially displaced through implementation of
carbon project; t CO2-e.

CBSL,XBT,i,t Carbon emission due to displaced timber harvests in the baseline

scenario in stratum i in time t; t CO2-e.

i 1, 2, 3, … M strata.

Carbon emission due to displaced timber harvests in the baseline scenario is calculated
according to VMD0011 v1.2 equation 4:

44
𝐶𝐵𝑆𝐿,𝑋𝐵𝑇,𝑖,𝑡 = ([𝑉𝐵𝑆𝐿,𝑋𝐸,𝑖,𝑡 ∗ 𝐷𝑚𝑛 ∗ 𝐶𝐹] + [𝑉𝐵𝑆𝐿,𝑋𝐸,𝑖,𝑡 ∗ 𝐿𝐷𝐹] + [𝑉𝐵𝑆𝐿,𝑋𝐸,𝑖,𝑡 ∗ 𝐿𝐼𝐹]) ∗
12

Where:
 VCS Joint Project Description & Monitoring Report Template, v4.3

CBSL,XBT,i,t Carbon emission due to timber harvests in the baseline scenario in

stratum i at time t; t CO2-e.

VBSL,EX,i,t Volume of timber projected to be extracted from within the project

boundary during the baseline in stratum i at time t; m 3.

Dmn Mean wood density of commercially harvested species; t d.m.m-3.

The value must be the same as that used in the module CP-W if
this pool is included in the baseline.

CF Carbon fraction of biomass for commercially harvested species j; t

C t d.m.-1. The value must be the same as that used in the module
CP-W if this pool is included in the baseline.

LDF Logging damage factor; t C m-3 (default 0.53 t C m-3 for broadleaf
and mixed forests; 0.25 t C m -3 for coniferous forests).

LIF Logging infrastructure factor; t C m-3 (default 0.29 t C m-3).

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the projected start of the REDD

project activity.

Market Effects Leakage Through Decreased Harvest of Fuelwood and Charcoal Sold into
Regional and/or National Markets are calculated according to VMD0011 v1.2 equation 5:

𝐿𝐾𝑀𝑎𝑟𝑘𝑒𝑡𝐸𝑓𝑓𝑒𝑐𝑡𝑠,𝐹𝑊/𝐶 = ∑(𝐿𝐹𝑀𝐸 ∗ 𝐴𝐿𝐹𝑊 )

,𝑖
𝐶
𝑖=1

Where:

LKMarketEffects,FW/C Total GHG emissions due to market leakage through decreased

harvest of fuelwood and charcoal sold into regional and/or national
markets; t CO2-e.

LFME Leakage factor for market effects calculations; dimensionless.

ALFW/C,i Summed emissions from fuelwood/charcoal harvests in stratum i in

the baseline case potentially displaced through implementation of
carbon; t CO2-e.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Summed emissions from fuelwood/charcoal harvests in the baseline case potentially

displaced through project implementation is calculated according to VMD0011 v1.2 equation 6:

𝐴𝐿𝐹𝑊 = ∑ 𝐶𝐵𝑆𝐿,𝑋𝐵𝐹𝑊𝐶,𝑖,𝑡
,𝑖
𝐶
𝑡=1

Where:

ALFW/C,i Summed emissions from fuelwood/charcoal harvests in stratum i in

the baseline case potentially displaced through implementation of
carbon; tCO2-e.

CBSL,XBFWC,t Carbon emission due to displaced fuelwood/charcoal harvests in

stratum i in the baseline scenario at time t; t CO 2-e.

Ai The area of stratum i in which harvesting of fuelwood and/or

production of charcoal is anticipated in the baseline scenario; ha.

i 1, 2, 3, …M strata.

t 1, 2, 3, …t* years elapsed since the projected start of the REDD

project activity.

Carbon emission due to displaced fuelwood/charcoal harvests in the baseline scenario is

calculated according to VMD0011 v1.2 equation 7:

44
𝐶𝐵𝑆𝐿,𝑋𝐵𝑊𝐹𝐶,𝑖 = [(𝐹𝐺𝐵𝑆𝐿,𝑖,𝑡 ∗ 𝐷𝑚𝑛 ∗ 𝐶𝐹) − (𝐹𝐺𝑃,𝑖,𝑡 ∗ 𝐷𝑚𝑛 ∗ 𝐶𝐹)] ∗
12

Where:

CBSL,XBFWC,i,t Likely carbon emission due to displaced fuelwood/charcoal

harvests in the baseline scenario in stratum i at time t; t CO 2-e

FGBSL,t Average projected annual volume of fuelwood to be gathered in the

project area in the baseline scenario in stratum i at time t; m 3 yr-1
 VCS Joint Project Description & Monitoring Report Template, v4.3

FGP,i,t Volume of fuelwood gathered in the project area and in areas

designated by the project for leakage prevention (i.e. fuelwood
plantations) according to monitoring results in stratum i at time t;
m3.yr- 1.

Dmn Mean wood density of commercially harvested species; t d.m.m-3.

CF Carbon fraction of biomass for commercially harvested species j;

t C t-1 d.m.

i 1, 2, 3, …MB strata in the baseline scenario.

t 1, 2, 3, …t* years elapsed since the projected start of the REDD

project activity.

Table 53 - Net greenhouse gas emissions due to market- effects leakage (t CO2-e). (Table 37 from Appendix II –
“Calculus Table” - Consolidated Results)

Year VBSL,EX,i,t FGBSL,t LKMarketEffects,timber LKMarketEffects,FW/C ΔCLK-ME

2023 22,300 5,000 - - -
2024 22,300 5,000 - - -
2025 22,300 5,000 - - -
2026 22,300 5,000 - - -
2027 22,300 5,000 - - -
2028 22,300 5,000 - - -
2029 22,300 5,000 - - -
2030 22,300 5,000 - - -
2031 22,300 5,000 - - -
2032 22,300 5,000 - - -

5.4. Estimated GHG Emission Reductions and Carbon Dioxide

Removals
Net GHG emission reduction estimates are based in VM0007 v1.7 equation 2:

𝑁𝐸𝑅𝑅𝐸𝐷𝐷 = ∆𝐶𝐵𝑆𝐿−𝑅𝐸𝐷𝐷 − ∆𝐶𝑊𝑃𝑆−𝑅𝐸𝐷𝐷 − ∆𝐶𝐿𝐾−𝑅𝐸𝐷𝐷

Where:
 VCS Joint Project Description & Monitoring Report Template, v4.3

NERREDD Total net GHG emission reductions of the REDD project activity up
to year t (t CO2e).

ΔCBSL-REDD Net GHG emissions in the REDD baseline scenario up to year t* (t

CO2e).

ΔCWPS-REDD Net GHG emissions in the REDD project scenario up to year t* -

from Module M-REDD (t CO2e).

ΔCLK-REDD Net GHG emissions due to leakage from the REDD project activity
up to year t*(t CO2e).

Specific procedures for the quantification of the net GHG emissions in the REDD baseline
scenario, the net GHG emissions in the REDD project scenario and GHG emissions due to leakage
can be found in sections 6.1, 6.2 and 6.3, respectively.

Table 54 - Total net GHG emission reductions of the REDD project activity (t CO2e) (ex-ante). (Table 38 from
Appendix II – “Calculus Table” - Consolidated Results)

Estimated project Estimated net GHG

Estimated baseline Estimated leakage
emissions or emission reductions or
emissions or removals emissions (tCO2e)
removals removals
Year
(tCO2e) (tCO2e) (tCO2e)
ΔCLK-REDD
ΔCBSL-REDD ΔCWPS-REDD NERREDD
2023 577.008 2.153 - 574.855,09
2024 594.854 2.153 - 592.701
2025 612.700 2.153 - 610.547
2026 630.546 2.153 - 628.393
2027 648.392 2.153 - 646.239
2028 666.238 2.153 - 664.085
2029 684.084 2.153 - 681.931
2030 701.930 2.153 - 699.777
2031 719.776 2.153 - 717.623
2032 737.622 2.153 - 735.469
Total 6.573.147 21.525 - 6.551.622

5.4.1. Calculation of AFOLU Pooled Buffer Account Contribution

The number of credits to be held in the AFOLU pooled buffer account is determined as a
percentage of the total carbon stock benefits. For this project, this is equal to the net GHG emissions
in the baseline minus the net emissions in the project case. Leakage emissions do not factor into
the buffer calculations. Buffer is calculated through the new Verra’s platform (Project Hub), and the
calculations commonly employed are presented below:
 VCS Joint Project Description & Monitoring Report Template, v4.3

𝑡∗ 𝑀

(∆𝐶𝐵𝑆𝐿,𝑃𝑙𝑎𝑛𝑛𝑒𝑑 − ∑ ∑(𝐸𝐹𝐶,𝑖,𝑡 + 𝑁2 𝑂𝑑𝑖𝑟𝑒𝑐𝑡,𝑖,𝑡 )) −

𝑡=1 𝑖=1
𝐵𝑢𝑓𝑓𝑒𝑟𝑃𝑙𝑎𝑛𝑛𝑒𝑑 = 𝑡∗ 𝑀 ∗ 𝐵𝑢𝑓𝑓𝑒𝑟%
(∆𝐶𝑃,𝑃𝑙𝑎𝑛𝑛𝑒𝑑 − ∑ ∑(𝐸𝐹𝐶,𝑖,𝑡 + 𝑁2 𝑂𝑑𝑖𝑟𝑒𝑐𝑡,𝑖,𝑡 )
( 𝑡=1 𝑖=1 )

Where:

BufferPlanned Buffer withholding for avoiding planned deforestation

project activities; t CO2e.

ΔCBSL,planned Net greenhouse gas emissions in the baseline from

planned deforestation up to year t*; t CO 2-e.

EFC,i,t Net CO2e emission from fossil fuel combustion in

stratum i in year t; t CO2-e.

N2Odirect i,t Direct N2O emission as a result of nitrogen application

on the alternative land use within the project boundary in
stratum i in year t; t CO2-e.

Buffer% Buffer withholding percentage (percent).

Buffer withholding percentage is calculated according to AFOLU Non-Permanence Risk Tool

v4.2 (ANNEX_IV-NON-PERMANENCE_RISK_TOOL_V4.2). The overall non-permanence risk
rating is presented in the table below:

Table 55 - Overall Risk Ratting. (Table from ANNEX_IV-NON-PERMANENCE_RISK_TOOL_V4.2)

Risk Category Rating

a) Internal Risk 0

b) External Risk 6

c) Natural Risk 3.5

Overall Risk Ratting (a + b 12

+ c)

5.4.2. Uncertainty Analysis

 VCS Joint Project Description & Monitoring Report Template, v4.3

VMD0017 v2.2 is used to perform an uncertainty analysis under the GPD scope. This module
combines uncertainty information and conservative estimates and produces an overall uncertainty
estimate of the total net GHG emission reductions. The estimated cumulative net anthropogenic
GHG emission reductions will be adjusted at each point in time to account for uncertainty as
indicated in Module X-UNC. Module X-UNC calculates an adjusted value for NERREDD+ for any
point in time.

Uncertainty in baseline estimations were estimated through an assessment of deforestation

rates, stocks in carbon pools and carbon stock changes.

The uncertainty in baseline rate of deforestation is set as zero (UncertaintyBSL,RATE = 0), as

the deforestation rates are based on actual deforestation plans, following VMD0017 v2.2, section
5.1.1 criteria.

Uncertainty in the combined carbon stocks and greenhouse gas sources in the REDD
baseline scenario is estimated according to VMD0017 v2.2 equation 5:

√∑𝑀
𝑖=1(𝑈𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆,𝑖 ∗ 𝐸𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆,𝑖 )
2

𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆 =
∑𝑀
𝑖=1 𝐸𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆,𝑖

Where:

UncertaintyREDD-BSL,SS Total uncertainty in the combined carbon stocks and

greenhouse gas sources in the REDD baseline scenario
(%).

UREDD-BSL,SS,i Percentage uncertainty in the combined carbon stocks and

greenhouse gas sources in stratum i in the REDD baseline
scenario (%).

EREDD-BSL,SS,t,i Sum of combined carbon stocks and GHG sources in the

REDD baseline scenario (t CO2-e).

i 1, 2, 3, … M strata (unitless).

The percentage uncertainty in the combined carbon stocks and greenhouse gas sources
were calculated as the 95% confidence interval half width as a percentage of the mean.

Total Uncertainty in REDD baseline scenario is estimated according to VMD0017 v2.2

equation 6:
 VCS Joint Project Description & Monitoring Report Template, v4.3

𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑡∗ = √𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝐵𝑆𝐿,𝑅𝐴𝑇𝐸,𝑡 2 + 𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆 2

Where:

UncertaintyREDD-BSL,t* Cumulative uncertainty in REDD baseline scenario up to year

t* (%).

UncertaintyREDD-BSL,RATE,t* Cumulative uncertainty in the baseline rate of deforestation up

to year t (%).

UncertaintyREDD-BSL,SS Total uncertainty in the combined carbon stocks and

greenhouse gas sources in the REDD baseline scenario (%).

t 1, 2, 3, … t* time elapsed since the start of the project activity

(years).

As UncertaintyREDD-BSL,RATE,t* is set to be zero, Uncertainty REDD-BSL,t* is equal to

UncertaintyREDD-BSL,SS. The uncertainty in REDD project scenario is estimated according to VMD0017
v2.2 equation 13:

√∑𝑀
𝑖=1(𝑈𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆,𝑖 ∗ 𝐸𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆,𝑖 )
2

𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆 =
∑𝑀
𝑖=1 𝐸𝑅𝐸𝐷𝐷−𝐵𝑆𝐿,𝑆𝑆,𝑖

Where:

UncertaintyREDD-WPS Total uncertainty in the REDD project scenario (%).

UREDD-WPS,SS,i Percentage uncertainty in the combined carbon stocks and

greenhouse gas sources in stratum i in the REDD project
scenario (%).

EREDD-WPS,SS,t,i Sum of combined carbon stocks and GHG sources multiplied

by the area of stratum i (Ai) in the REDD project scenario (t
CO2e).

i 1, 2, 3, … M strata (unitless).
 VCS Joint Project Description & Monitoring Report Template, v4.3

Where no ex post (re-)measurements of carbon pools or GHG sources have been made,
uncertainty from these sources is already included in Uncertainty REDD-BSL,t* and UncertaintyREDD-WPS
is set to zero.

The total error in the REDD+ project activity is therefore calculated by VMD0017 v2.2
equation 216.

1
𝑁𝐸𝑅𝑅𝐸𝐷𝐷+𝐸𝑅𝑅𝑂𝑅 = √(𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝑅𝐸𝐷𝐷𝐵𝑆𝐿 ,𝑡∗ ∗ ∆𝐶𝐵𝑆𝐿−𝑅𝐸𝐷𝐷,𝑡∗ )2 + (𝑈𝑛𝑐𝑒𝑟𝑡𝑎𝑖𝑛𝑡𝑦𝑅𝐸𝐷𝐷𝑊𝑃𝑆 ∗ ∆𝐶𝑊𝑃𝑆−𝑅𝐸𝐷𝐷,𝑡∗ )2 ∗ ( )
∆𝐶𝐵𝑆𝐿−𝑅𝐸𝐷𝐷,𝑡∗ + ∆𝐶𝑊𝑃𝑆−𝑅𝐸𝐷𝐷,𝑡∗

Where:

NERREDD+_ERROR Cumulative uncertainty for the REDD+ project activities up to

year t* (%).

UncertaintyREDD_BSL,t* Cumulative uncertainty in REDD baseline scenario up to year t

(%).

UncertaintyREDD_WPS Total uncertainty in the REDD project scenario (%).

∆CBSL-REDD,t* Net GHG emissions in the REDD baseline scenario up to year

t* (t CO2e).

∆CWPS-REDD,t* Net GHG emissions in the REDD project scenario up to year t*

(t CO2e).

t 1, 2, 3, … t* time elapsed since the project start (year).

Deductions are made in the case total error in the REDD+ project activity exceeds 15% of
NERREDD at the 95% confidence level according to VMD0017 v2.2 equation 21 7:

𝐴𝑑𝑗𝑢𝑠𝑡𝑒𝑑_𝑁𝐸𝑅𝑅𝐸𝐷𝐷+ = 𝑁𝐸𝑅𝑅𝐸𝐷𝐷 ∗ (100% − 𝑁𝐸𝑅𝑅𝐸𝐷𝐷+𝐸𝑅𝑅𝑂𝑅 + 15%)

Where:

Adjusted_NERREDD+ Total net GHG emission reductions of the REDD+ project activities up
to year t*adjusted to account for uncertainty (t CO2e).

6 Here suitable not to show values related to WRC project activities, which were not included in the scope of this project.
7 Here suitable not to show factors related to ARR or WRC project activities, which were not included in the scope of this project.
 VCS Joint Project Description & Monitoring Report Template, v4.3

NERREDD Total net GHG emission reductions of the REDD project

activity up to year t* (tCO2e).

NERREDD+_ERROR Cumulative uncertainty for the REDD+ (REDD and WRC) project
activities up to year t* (%).

Table 56 - Total net GHG emission reductions of the REDD+ project activities up to year t*adjusted to account for
uncertainty (t CO2e) (ex-ante). (Table 40 from Appendix II – “Calculus Table” - Consolidated Results)

Year NERREDD NERREDD+_ERROR Adjusted_NERREDD+

2023 574.855 28.154 574.855
2024 592.701 29.025 592.701
2025 610.547 29.896 610.547
2026 628.393 30.766 628.393
2027 646.239 31.637 646.239
2028 664.085 32.508 664.085
2029 681.931 33.379 681.931
2030 699.777 34.249 699.777
2031 717.623 35.120 717.623
2032 735.469 35.991 735.469
Total 6.551.622 320.725 6.551.622

5.4.3. Calculation of Verified Carbon Units

Total number of Verified Carbon Units (VCUs) generated by the project activity
implementation is estimated (ex-ante) according to VM0007 v1.7 equations 18 and 198:

𝑉𝐶𝑈𝑡 = 𝐴𝑑𝑗𝑢𝑠𝑡𝑒𝑑_𝑁𝐸𝑅𝑅𝐸𝐷𝐷+ − 𝐵𝑢𝑓𝑓𝑒𝑟𝑃𝑙𝑎𝑛𝑛𝑒𝑑

Where:

VCUt Number of Verified Carbon Units at year t = t2 - t1 (VCU).

Adjusted_NERREDD+ Total net GHG emission reductions of the REDD+ project activity up
adjusted to account for uncertainty (t CO2e).

BufferPlanned Buffer withholding for avoiding planned deforestation project activities

(t CO2e).

8 Here suitable to reflect ex-ante estimates.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Table 57 - Number of Verified Carbon Units (VCU) (ex-ante). (Table 41 from Appendix II – “Calculus Table” -
Consolidated Results)

Year Adjusted_NERREDD+ BufferPlanned VCUt

2023 574.855 68.983 505.872

2024 592.701 71.124 521.577
2025 610.547 73.266 537.281
2026 628.393 75.407 552.986
2027 646.239 77.549 568.690
2028 664.085 79.690 584.395
2029 681.931 81.832 600.099
2030 699.777 83.973 615.804
2031 717.623 86.115 631.509
2032 735.469 88.256 647.213
Total 6.551.622 786.195 5.765.427

To estimate the number of Verified Carbon Units (VCUs) for the monitoring period T = t 2- t1,
was used the following equation:

𝑉𝐶𝑈𝑡 = (𝐴𝑑𝑗𝑢𝑠𝑡𝑒𝑑_𝑁𝐸𝑅𝑅𝐸𝐷𝐷+,𝑡2 − 𝐴𝑑𝑗𝑢𝑠𝑡𝑒𝑑_𝑁𝐸𝑅𝑅𝐸𝐷𝐷+,𝑡1 ) − 𝐵𝑢𝑓𝑓𝑒𝑟𝑇𝑜𝑡𝑎𝑙

Where:

VCUt Number of Verified Carbon Units at year t = t2 - t1 (VCU).

Adjusted_NERREDD+,t2 Total net GHG emission reductions of the REDD+ project activity up
to year t2 and adjusted to account for uncertainty (t CO2e).

Adjusted_NERREDD+,t1 Total net GHG emission reductions of the REDD+ project activity up
toyear t1 and adjusted to account for uncertainty (t CO2e).

BufferTotal Total permanence risk buffer withholding (t CO2e).

Table 59 below describes all emission estimations for the project baseline period, including
any buffer pool allocation.

Table 58 - Estimated Total Verified Carbon Units (VCUs) during baseline period (ex-ante)

Vintage Estimated
Estimated Estimated Estimated Estimated Estimated Estimated
period reduction
baseline project leakage buffer pool removal total VCU
VCUs (tCO2e)
 VCS Joint Project Description & Monitoring Report Template, v4.3

emissions emissions emissions allocation VCUs issuance

(tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e)

21-Jul- 577.008 2.153 - 68.983 574.855 0 505.872

2023 to
31-Dec-
2023
594.854 2.153 - 71.124 592.701 0 521.577
01-Jan-
2024 to
31-Dec-
2024
01-Jan- 612.700 2.153 - 73.266 610.547 0 537.281
2025 to
DD-MMM-
2025
01-Jan- 630.546 2.153 - 75.407 628.393 0 552.986
2026 to
31-Dec-
2026
01-Jan- 648.392 2.153 - 77.549 646.239 0 568.690
2027 to
31-Dec-
2027
01-Jan- 666.238 2.153 - 79.690 664.085 0 584.395
2028 to
31-Dec-
2028
01-Jan- 684.084 2.153 - 81.832 681.931 0 600.099
2029 to
31-Dec-
2029
01-Jan- 701.930 2.153 - 83.973 699.777 0 615.804
2030 to
31-Dec-
2030
01-Jan- 719.776 2.153 - 86.115 717.623 0 631.509
2031 to
31-Dec-
2031
01-Jan- 737.622 2.153 - 88.256 735.469 0 647.213
2032 to
31-Dec-
2032
6.573.147 21.525 - 786.195 6.551.622 0 5.765.427
Total
 VCS Joint Project Description & Monitoring Report Template, v4.3

6 MONITORING
6.1. Data and Parameters Available at Validation

Data / Parameter AAplanned,i,t

Data unit ha

Description Annual area of baseline planned deforestation for stratum i in year

t.

Source of data Calculated based on VMD0006 v1.4 equation 5.

Value applied: See the values applied in table 31.

Justification of choice of Estimated based on total area of planned deforestation over the
data or description of baseline period for stratum I (A planned,i), the projected annual
measurement methods
proportion of land that will be deforested in stratum i during year
and procedures applied
t (D%planned,i,t) and the Likelihood of deforestation for stratum I (L-
Di) according to VMD0006 v1.4 equation 5.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter Aplanned,i

Data unit Ha

Description Total area of planned deforestation over the fixed baseline period
for stratum i.

Source of data Remote Sensing data.

See values in table 31.

Value applied:
 VCS Joint Project Description & Monitoring Report Template, v4.3

Justification of choice of Determined according to what is recognized as an immediate site-

data or description of specific threat of deforestation, which, in its turn, is a function of
measurement methods
the legal permissibility for deforestation, the suitability of the
and procedures applied
project area for conversion to alternative non-forest land use, the
government approval for deforestation and a management plan
for deforesting the project area. See section 3.4 for a complete
description of measurement methods and procedures applied.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter D%planned,i,t

Data unit % year-1

Description Projected annual proportion of land that will be deforested in

stratum i at year t.

Source of data Data obtained from forestry exploration plans submitted to the
environmental agency responsible for issuing permits for
vegetation suppression in each state.

Value applied: See the values applied in table 27.

Justification of choice of Where a valid verifiable plan exists for rate at which deforestation
data or description of is projected to occur, this rate must be used, according to
measurement methods
VMD0006 v1.4, section 5.1.3 criteria.
and procedures applied

Purpose of Data Determination of baseline scenario.

Comments -

Data / Parameter L-Di

Data unit %

Description Likelihood of deforestation in stratum i.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Analysis of Land Tenure.

Value applied: 100%

Justification of choice of L-Di is equal to 100% for all planned deforestation areas that are
data or description of not both under Government control and zoned for deforestation,
measurement methods
according to VMD0006 v1.4, section 5.1.4.
and procedures applied

Purpose of Data Determination of baseline scenario.

Comments -

Data / Parameter ΔCAB_tree,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in aboveground tree biomass in

stratum i; t CO2-e ha-1.

Source of data Calculated based on VMD0006 v1.4 equation 6.

Value applied: See the values applied in table 32.

Justification of choice of Estimated based on the forest carbon stock in aboveground tree
data or description of biomass in stratum I (CAB_tree,bsl,i) and the post-deforestation
measurement methods
carbon stock in aboveground tree biomass in stratum I
and procedures applied
(CAB_tree,post,i), according to VMD0006 v1.4 equation 6.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCBB_tree,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in belowground tree biomass in

stratum i.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Calculated based on VMD0006 v1.4 equation 8.

Value applied: See the values applied in table 33.

Justification of choice of Estimated based on the forest carbon stock in aboveground tree
data or description of biomass in stratum I (CAB_tree,bsl,i) and the post-deforestation
measurement methods
carbon stock in aboveground tree biomass in stratum I
and procedures applied
(CAB_tree,post,i); according to VMD0006 v1.4 equation 8.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCAB_non-tree,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in aboveground non-tree biomass

in stratum i.

Source of data Calculated based on VMD0006 v1.4 equation 7.

Value applied: See the values applied in table 34.

Justification of choice of Estimated based on forest carbon stock in aboveground non-tree

data or description of vegetation in stratum (CAB_non-tree,bsl,i) and Post-deforestation
measurement methods
carbon stock in aboveground non-tree vegetation in stratum i
and procedures applied
(CAB_non-tree,post,i); according to VMD0006 v1.4 equation 7.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCBB_non-tree,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in belowground non-tree biomass

in stratum i.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Calculated based on VMD0006 v1.4 equation 9

Value applied: See the values applied in table 35.

Justification of choice of Estimated based on forest carbon stock in belowground non-tree

data or description of vegetation in stratum (CBB_nontree,bsl,i) and post-deforestation
measurement methods
carbon stock in belowground non-tree vegetation in stratum i
and procedures applied
(CBB_nontree,post,i), according to VMD0006 v1.4 equation 9.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCDW,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in dead wood in stratum i.

Source of data Calculated based on VMD0006 v1.4 equation 10.

Value applied: See the values applied in table 36.

Justification of choice of Estimated based on forest carbon stock in deadwood in stratum

data or description of (CDW,bsl,i) and post-deforestation carbon stock in deadwood in
measurement methods
stratum i (CDW,post,i), according to VMD0006 v1.4 equation 10.
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCLI,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in litter in stratum i.

Source of data Calculated based on VMD0006 v1.4 equation 11.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Value applied: See the values applied in table 37.

Justification of choice of Estimated based on forest carbon stock in litter in stratum (C LI,bsl,i)
data or description of and post-deforestation carbon stock in litter in stratum i (C LI,post,i),
measurement methods
according to VMD0006 v1.4 equation 11.
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCSOC,i

Data unit t CO2e.ha-1

Description Baseline carbon stock change in soil organic carbon in stratum i.

Source of data Calculated based on VMD0006 v1.4 equation 12.

Value applied: See the values applied in table 38.

Justification of choice of Estimated based on forest carbon stock in soil organic carbon in
data or description of stratum (CSOC,bsl,i) and post-deforestation carbon stock in soil
measurement methods
organic carbon in stratum i (C SOC,PD-BSL,i), according to VMD0006
and procedures applied
v1.4 equation 12.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CAB_tree,i

Data unit t CO2e.ha-1

Description Carbon stock in aboveground biomass in trees in the baseline in

stratum i

Source of data Forest inventory with field data and direct measurement. The
mean carbon stock in aboveground tree biomass per unit area per
 VCS Joint Project Description & Monitoring Report Template, v4.3

stratum is estimated using sample fixed area plots and regional

allometric equation for tree component.

Value applied: See the values applied in table 32.

Justification of choice of Forestry Inventory is performed according to VMD0001 v1.2 and

data or description of VMD0016 v1.3 criteria.
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CBB_tree,i

Data unit t CO2e.ha-1

Description Carbon stock in belowground biomass in trees in the baseline in

stratum i

Source of data Calculated based on VMD0001 v1.2, equation 5.

Value applied: See the values applied in table 33.

Justification of choice of Calculated from carbon stock in aboveground biomass in trees in

data or description of the baseline in stratum i (C AB_tree,i) and root to shoot ratios (R),
measurement methods
according to VMD0001 v1.2, equation 5.
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter R

Data unit Dimensionless

Description Root to shoot ratio appropriate to forest type.

Source of data Nogueira (2008).

 VCS Joint Project Description & Monitoring Report Template, v4.3

Value applied: Dense forest = 0.31; Open forest = 0.1

Justification of choice of Eco-region-specific root to shoot ratio is used for accuracy.

data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CAB_nontree,i,

Data unit t CO2e.ha-1

Description Carbon stock in aboveground non-tree vegetation in the baseline

in stratum i. Non-tree vegetation includes palms and vines. Trees
with DBH lower than 10cm and shrubs were not considered.

Source of data Estimated based on carbon stock in aboveground biomass in trees

in the baseline in stratum i (C AB_tree,i) and previously published data
(Nogueira et al., 2008), following VMD0001 v1.2, section 4, part
5 criteria.

Value applied: See the values applied in table 34.

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments Values applied represents the percentage of the carbon stock in

aboveground biomass in trees in the baseline in stratum I, found
by Nogueira et al. (2008) for the same forest types in the same
region.

Data / Parameter CBB_nontree,i,

Data unit t CO2e.ha-1

 VCS Joint Project Description & Monitoring Report Template, v4.3

Description Carbon stock in belowground non-tree vegetation in the baseline

in stratum i. Non-tree vegetation includes palms and vines. Trees
with DBH lower than 10cm and shrubs were not considered.

Source of data Calculated based on VMD0001 v1.2, equation 13.

Value applied: See the values applied in table 35.

Justification of choice of Calculated from carbon stock in aboveground non-tree biomass in

data or description of the baseline in stratum i (CAB_nontree,i) and root to shoot ratios (R),
measurement methods
according to VMD0001 v1.2, equation 13.
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CDW,i,

Data unit t CO2e.ha-1

Description Carbon stock in dead wood in the baseline in stratum i.

Source of data Calculated based on VMD0002 v1.1, equation 9.

Value applied: See the values applied intable 36.

Justification of choice of Calculated from biomass of standing dead wood in stratum i

data or description of (BSDWi), biomass of lying dead wood in stratum (BLD Wi) and carbon
measurement methods
fraction of dry matter in dead wood (CFdw), according to VMD0002
and procedures applied
v1.1, equation 9.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CLI,i

Data unit t CO2e.ha-1

 VCS Joint Project Description & Monitoring Report Template, v4.3

Description Carbon stock in litter in the baseline in stratum i

Source of data Calculated based on VMD0003 v1.1, equation 1.

Value applied: See the values applied in table 37.

Justification of choice of Calculated from of litter in sample plot sp in stratum I (B LI,sp,i),

data or description of carbon fraction (CF) and total area of all sample plots in stratum i
measurement methods
according to VMD0003 v1.1, equation 1.
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CSOC,i

Data unit t CO2e.ha-1

Description Mean carbon stock in soil organic carbon in the baseline in

stratum i.

Source of data Calculated based on VMD0004 v1.1, equation 2.

Value applied: See the values applied in table 38.

Justification of choice of Calculated from soil organic carbon of the sample in sample plot
data or description of sp, stratum i; determined in the laboratory in g C/100 g soil (fine
measurement methods
fraction <2 mm) (CSOCsample,sp,i), bulk density of fine (<2 mm)
and procedures applied
fraction of mineral soil in sample plot sp, stratum i; determined in
the laboratory in g fine fraction cm-3 total sample volume
(BDsample,sp,i) and depth to which soil sample is collected in sample
plot sp in stratum I (Depsample,sp,i), according to VMD0004 v1.1,
equation 2.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter Cwp,i

 VCS Joint Project Description & Monitoring Report Template, v4.3

Data unit t CO2e.ha-1

Description Baseline carbon stock change in in wood products in stratum i

Source of data Calculated based on VMD0005 v1.2 equation 2

Value applied: See the values applied in table 39.

Justification of choice of Estimated based on mean stock of extracted biomass carbon by

data or description of class of wood product ty from stratum I (C XB,ty,i) and the wood waste
measurement methods
(the fraction immediately emitted through mill inefficiency by class
and procedures applied
of wood product) (WWty), according to VMD0005 v1.2 equation 2.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CXB,ty,i

Data unit t CO2e.ha-1

Description Mean stock of extracted biomass carbon by class of wood product

ty from stratum i.

Source of data Calculated based on VMD0005 v1.2 equation 1.

Value applied: PAI#1: 16,23; PAI#2: 16,23

Justification of choice of Estimated based on volume of timber extracted from stratum i

data or description of (does not include slash left onsite) by species j and wood product
measurement methods
class ty (Vex,ty,j), mean wood density of species j (D j), carbon
and procedures applied
fraction (CF) and the total area of stratum (A i), according to
VMD0005 v1.2 equation 1.

Purpose of Data Calculation of baseline emissions.

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter Dj

Data unit t d.m.m-3.

Description Mean wood density of species j.

Source of data Wood Density Tropical Database.

Value applied: Fearnside et al., 1997.

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CF

Data unit Dimensionless

Description Carbon fraction

Source of data Carbon Fraction (CF), default value from IPCC 2006

Value applied: 0.47

Justification of choice of Default factor calculated by Brazilian central Amazon.

data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter SLFty

 VCS Joint Project Description & Monitoring Report Template, v4.3

Data unit Dimensionless

Description Fraction of wood products that will be emitted to the atmosphere

within 5 years of timber harvest by class of wood product ty.

Source of data Winjun et al., 1998

Value applied: 0.2

Justification of choice of Default value suggested by VMD0005 v1.2.

data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter OFty

Data unit Dimensionless

Description Fraction of wood products that will be emitted to the atmosphere

between 5 and 100 years of timber harvest by class of wood
product ty; dimensionless.

Source of data Winjun et al., 1998.

Value applied: 0.8

Justification of choice of Default value suggested by Winjun et al., 1998.

data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CWP100,i

 VCS Joint Project Description & Monitoring Report Template, v4.3

Data unit t CO2-e ha-1

Description Carbon stock entering the wood products pool at the time of
deforestation that is expected to be emitted over 100-years from
stratum i.

Source of data Calculated based on VMD0005 v1.2 equation 3.

Value applied: See the values applied in table 39.

Justification of choice of Estimated base on carbon stock entering wood products pool at
data or description of time of deforestation from stratum I (C WP,i), fraction of wood
measurement methods
products that will be emitted to the atmosphere within 5 years of
and procedures applied
timber harvest by class of wood product ty (SLF ty), and Fraction of
wood products that will be emitted to the atmosphere between 5
and 100 years of timber harvest by class of wood product ty (OF ty).

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter CAB_tree,post,i

Data unit t CO2e.ha-1

Description Post-deforestation carbon stock in aboveground tree biomass in

stratum i.

Source of data Secondary data from peer-reviewed literature (Silva Neto et al.,
2012).

Value applied: See the values applied in table 32.

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter CAB_non-tree,post,i

Data unit t CO2e.ha-1

Description Post-deforestation carbon stock in aboveground non-tree biomass

in stratum i.

Source of data Secondary data from peer-reviewed literature (Silva Neto et al.,
2012).

Value applied: See the values applied in table 34.

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments

Data / Parameter CBB_non-tree,post,i

Data unit t CO2e.ha-1

Description Post-deforestation carbon stock in belowground non-tree biomass

in stratum i.

Source of data Secondary data from peer-reviewed literature (Silva Neto et al.,
2012).

Value applied: See the values applied in table 35.

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter CDW,post,i

Data unit t CO2e.ha-1

Description Post-deforestation carbon stock in dead wood in stratum i.

Source of data -

Value applied: 0

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions

Comments -

Data / Parameter CLI,post,i

Data unit t CO2e.ha-1

Description Post-deforestation carbon stock in litter in stratum i.

Source of data -

Value applied: 0

Justification of choice of -
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions

Comments -

Data / Parameter CSOC,PD-BSL,i

 VCS Joint Project Description & Monitoring Report Template, v4.3

Data unit t CO2-e ha-1

Description Mean post-deforestation stock in soil organic carbon in the post

deforestation stratum i

Source of data See the values applied in table 38.

Value applied: Calculated based on VMD0004 v1.1, equation 3.

Justification of choice of Calculated from mean carbon stock in soil organic carbon for
data or description of stratum I (CSOC,i,t=0), land use factor before conversion (FLU),
measurement methods
management factor before conversion (FMG) and input factor
and procedures applied
before, according to VMD0004 v1.1, equation 3.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter GHGBSL-E,i,t

Data unit t CO2e.yr-1

Description Greenhouse gas emissions as a result of deforestation activities

within the project boundary in the baseline stratum i in year t.

Source of data Calculated based on VMD0006 v1.4 equation 15.

Value applied: See the values applied in table 41.

Justification of choice of Calculated based on the non-CO2 emissions due to biomass

data or description of burning in stratum i in year t (EBiomassBurn,i,t), according to
measurement methods
VMD0006 v1.4 equation 15.
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments Net CO2e emission from fossil fuel combustion in stratum i in year
t (EFC,i,t) and direct N2O emission as a result of nitrogen
application on the alternative land use within the project boundary
in stratum i in year t (N2Odirect-N,i,t) are conservatvelly excluded
from the project scope and the calculation of the baseline
estimates following VM0007 v1.6 section 5.4 criteria.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter EBiomassBurn,i,t

Data unit t CO2e

Description Greenhouse gas emissions due to biomass burning in stratum i in

year t of each GHG (CO2, CH4, N2O).

Source of data Calculated based on VMD0013 v1.3 equation 1.

Value applied: See the values applied in table 42.

Justification of choice of Calculated based on area burnt for stratum i in year t (A burn,i,t),
data or description of average aboveground biomass stock before burning stratum i, in
measurement methods
year t (Bi,t), combustion factor for stratum i (unitless) (COMF i),
and procedures applied
emission factor for stratum i for gas g (Gg ,i) and the Global
warming potential for gas g (GWPg), according to VMD0013 v1.3
equation 1. .

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter Aburn,i,t

Data unit ha

Description Area burnt for stratum i in year t.

Source of data Equal to AAplanned,i,t in the baseline case.

Value applied: See the values applied in table 50.

Justification of choice of For the calculation of baseline emissions, the burned area is
data or description of considered equivalent to the annual deforested area, assuming
measurement methods
that all deforestation is preceded by a fire to clear the land in the
and procedures applied
baseline case.

Purpose of Data Calculation of baseline emissions.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Comments -

Data / Parameter Bi,t

Data unit tonnes d.m. ha-1

Description Average aboveground biomass stock before burning for stratum i,

year t.

Source of data Calculated based on VMD0013 v1.3 equation 2.

Value applied: PAI#1 - PAI #1 - PAI #2 - PAI #2 -

Ds Db Ds Db

324,11 300,36 251,45 268,88

Justification of choice of Calculated based on carbon stock in aboveground biomass in

data or description of trees in stratum i in year t (C AB_tree,i,t), Carbon stock in dead wood
measurement methods
for stratum i in year t (CDWi,t), Carbon stock in litter for stratum i in
and procedures applied
year t (CLI,i,t) and Carbon fraction of biomass (CF), according to
VMD0013 v1.3 equation 2.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter COMFi

Data unit Dimensionless

Description Combustion factor for stratum i .

Source of data IPCC (2006)

Value applied: 0.45

Justification of choice of Default values in Table 2.6 of IPCC, 2006.

data or description of
measurement methods
and procedures applied
 VCS Joint Project Description & Monitoring Report Template, v4.3

Purpose of Data Calculation of baseline emissions.

Comments The combustion factor is a measure of the proportion of the fuel

that is actually combusted, which varies as a function of the size
and architecture of the fuel load (i.e., a smaller proportion of large,
coarse fuel such as tree stems will be burnt compared to fine
fuels, such as grass leaves), the moisture content of the fuel and
the type of fire (i.e., intensity and rate of spread).

Data / Parameter Gg,i

Data unit kg t-1 d.m. burnt

Description Emission factor for stratum i for gas g

Source of data IPCC (2006)

Value applied: CH4=6.8; N2O=0.2

Justification of choice of Default values in Table 2.6 of IPCC, 2006

data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments Defaults can be found in Volume 4, Chapter 2, of the IPCC 2006

Inventory Guidelines in table 2.5 (see Appendix 8: emission factors
for various types of burning for CH 4 and N2O).

Data / Parameter GWPg

Data unit Dimensionless

Description Global warming potential for gas g.

Source of data Fifth Assessment Report (AR5) IPCC (2006)

Value applied: CH4=28; N2O=265

 VCS Joint Project Description & Monitoring Report Template, v4.3

Justification of choice of Default factor from the latest IPCC Assessment Report.
data or description of
measurement methods
and procedures applied

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCBSL,i,t

Data unit t CO2e

Description Net carbon stock changes in all pools in the baseline stratum i in
year t.

Source of data Calculated based on VMD0006 v1.4 equation 1.

Value applied: See the values applied in table 40.

Justification of choice of Estimated based on the annual area of baseline planned

data or description of deforestation for stratum i in year t (AAplanned,i,t), the baseline
measurement methods
carbon stock change in aboveground tree biomass in stratum I
and procedures applied
(ΔCAB_tree,i), the baseline carbon stock change in belowground tree
biomass in stratum I (ΔCBB_tree,i), the baseline carbon stock change
in aboveground non-tree biomass in stratum (ΔC AB_non-tree,i), the
baseline carbon stock change in belowground non-tree biomass in
stratum I (ΔCBB_non-tree,i), the baseline carbon stock change in wood
products in stratum I (ΔCWP,i), the baseline carbon stock change in
dead wood in stratum I (ΔCDW,i), the baseline carbon stock change
in litter in stratum I (ΔC LI,i) and the baseline carbon stock change
in soil organic carbon in stratum I, according to VMD0006 v1.4
equation 4.

Purpose of Data Calculation of baseline emissions.

Comments -

Data / Parameter ΔCBSL,planned

 VCS Joint Project Description & Monitoring Report Template, v4.3

Data unit t CO2e

Description Net greenhouse gas emissions in the baseline from planned

deforestation.

Source of data Calculated based on VMD0006 v1.4 equation 1.

Value applied: See the values applied in table 42.

Justification of choice of Estimated based on the net carbon stock changes in all pools in
data or description of the baseline (ΔCBSL,i,t) and GHG emissions as a result of
measurement methods
deforestation activities within the project boundary in the baseline
and procedures applied
stratum i in year t (GHGBSL-E,i,t), according to equation 1 from
VMD0006 v1.4.

Purpose of Data Calculation of baseline emissions.

Comments -

6.2. Data and Parameters Monitored

Data / Parameter ADefPA,i,u,t

Data unit ha

Description Area of recorded deforestation in the project area in stratum I

converted to land use u in year t.

Source of data Remote sensing imagery (Sentinel 2, Landsat 8), PRODES and
DETER database.

Description of Annual deforestation is measured in GIS using remote sensing

measurement methods techniques and reported with spatial explicit data by raster and
and procedures applied
shapefile evidence.

Frequency of Annual
monitoring/recording
 VCS Joint Project Description & Monitoring Report Template, v4.3

Ex-ante: See the values applied in table 43.

Value applied:
Ex-post: See the values applied in table 66.

Monitoring equipment Landsat 8 OLI, Sentinel MSI

QA/QC procedures Accuracy assessment of PRODES classification was performed by

applied comparing the forest and deforestation class of the land cover
map for 2022 with a set of 200 points stratified by class and
randomly distributed over the reference region. The reference
data used for this step comes from the visual interpretation of high
spatial resolution image. The global accuracy of the mapping for
the different classes of land cover presented values above 99%
for all three classes in each year analyzed. The overall accuracy of
the forest cover reference map (2022) was 97%. See more details
in the APPENDIX_XII-FOREST_BENCHMARK_CLASSIFICATION.

Purpose of data Calculation of project emissions

Calculation method Classified images with information about the area of annual
deforestation in Brazil are downloaded from PRODES websites
and clipped with the project area spatial limits. Images from
Sentinel are downloaded from ESA or Google Earth Engine.

Comments -

Data / Parameter CP,post,u,i

Data unit t CO2-e

Description Carbon stock in all pools in post-deforestation land use u in

stratum i.

Source of data Calculated according to VMD0015 v2.2, equation 06

Description of Calculated based on carbon stock in aboveground tree biomass in

measurement methods stratum I (CAB_tree,i), carbon stock in belowground tree biomass in
and procedures applied
stratum I (CBB_tree,i), carbon stock in aboveground non-tree
vegetation in stratum (C AB_non-tree,i), carbon stock in belowground
non-tree vegetation in stratum I (C BB_non-tree,i), carbon stock in dead
wood in stratum I (CDW,i), carbon stock in litter in stratum I (CLI,i),
mean post-deforestation stock in soil organic carbon in the post
 VCS Joint Project Description & Monitoring Report Template, v4.3

deforestation stratum I (CSOC,PD-BSL,i), according to VMD0015 v2.2,

equation 06.

Frequency of 10 years (in each baseline revalidation)

monitoring/recording

Value applied: Ex-ante: See the values applied in table 44.

Ex-post: For this monitoring period the same value applied in the
ex-ante, see table 44.

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 05.

Comments -

Data / Parameter CWP,i

Data unit t CO2-e ha-1

Description Carbon stock sequestered in wood products from harvests in

stratum i

Source of data Post exploratory reports

Description of See section 4.1.2.8.

measurement methods
and procedures applied

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -
 VCS Joint Project Description & Monitoring Report Template, v4.3

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 05.

Comments

Data / Parameter ΔCpools,Def,u,i,t

Data unit t CO2-e

Description Net carbon stock changes in all pools as a result of deforestation

in the project case in land use u in stratum i at time t.

Source of data Calculated according to VMD0015 v2.2, equation 05.

Description of Calculated based on carbon stock in all pools in the baseline case
measurement methods in stratum I (CBSL,i), carbon stock in all pools in post-deforestation
and procedures applied
land use u in stratum I (CP,post,u,i) and carbon stock sequestered in
wood products from harvests in stratum I (C WP,i), according to
VMD0015 v2.2, equation 05.

Frequency of 10 years (in each baseline revalidation)

monitoring/recording

Value applied: Ex-ante: See the values applied in table 44.

Ex-post: equal to ex ante, see the values applied in table 44.

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 05.

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter ΔCP,DefPA,i,t

Data unit t CO2-e

Description Net carbon stock change as a result of deforestation in the project

case in the project area in stratum i at time t.

Source of data Calculated according to VMD0015 v2.2, equation 03

Description of Calculated based on the area of recorded deforestation in the

measurement methods project area stratum i converted to land use u at time t (A DefPA,u,i,t)
and procedures applied
and the net carbon stock changes in all pools in the project case
in land use u in stratum i at time t (ΔC pools,Def,u,i,t), according to
VMD0015 v2.2, equation 03.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 45.

Ex-post: See the values applied in table 67.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 03.

Comments -

Data / Parameter ADegW,i

Data unit ha

Description Area potentially impacted by degradation processes in stratum i

Source of data Measured

 VCS Joint Project Description & Monitoring Report Template, v4.3

Description of The area subject to degradation is delineated based on an access

measurement methods buffer from all access points, such as roads and rivers or
and procedures applied
previously cleared areas, to the project area, with a width equal to
the distance of degradation penetration.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: N/A

Ex-post: N/A

Monitoring equipment DETER data, Remote Sensing data (Sentinel), GIS software’s and
field survey.

QA/QC procedures Orbital imaging steps will be supervised by a professional with

applied more than ten years of experience remote sensing in tropical
forests. In addition, field survey will be adopted to effect and
guarantee quality imaging at extremely high spatial resolution. All
Digital Image Processing (PDI) steps will be internally rechecked.
The orbital imaging results will be compared with data collected in
the field for validation, where such quality assurance and control
procedures will be led by forest inventory specialists from the BRC
team (see Appendix 07).

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 08.

Comments Ex-ante estimates of net carbon stock changes as a result of

degradation in stratum i in the project area in year t (ΔC P,DegW,i,t)
were made based on participatory rural appraisals (PRA), though
the number of families and the average consumption of wood.

Data / Parameter CDegW,i,t

Data unit t CO2-e.ha-1

Description Biomass carbon of trees cut and removed through degradation

process from plots measured in stratum i in year t.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Estimated through diameter of stumps directly measured in the

field.

Description of The diameter of all tree stumps is measured and conservatively

measurement methods assumed to be the same as the DBH. The above and below ground
and procedures applied
carbon stock of each harvested tree are estimated using the same
allometric regression equation and root to shoot ratio used for
estimating the carbon pool in trees in the baseline scenario

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 46.

Ex-post: See the values applied in table 70.

Monitoring equipment Diameter tape.

QA/QC procedures See SOP for biomass inventory (Appendix 07).

applied

Purpose of data Calculation of project emissions.

Calculation method Calculated through allometric equation used for estimating the
carbon pool in trees in the baseline scenario.

Comments Ex-ante estimates were made based on PRAs, which considered

the amount of wood used for firewood, construction of houses and
boats per family.

Data / Parameter APi

Data unit ha

Description Total area of degradation sample plots in stratum i.

Source of data Ground measurement.

Description of Sampling plots covering 3% of A degWi

measurement methods
and procedures applied
 VCS Joint Project Description & Monitoring Report Template, v4.3

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 13.83

Ex-post: 58.16 (PAI#2-5)

Monitoring equipment Tape measure, GPS.

QA/QC procedures See SOP for biomass inventory (Appendix 07).

applied

Purpose of data Calculation of project emissions.

Calculation method Fixed area plots covering 3% of the ADegW,I in the monitoring period.

Comments -

Data / Parameter ΔCP,DegW,i,t

Data unit t CO2-e

Description Net carbon stock changes as a result of degradation in stratum i

in the project area in year t.

Source of data Calculated according to VMD0015 v2.2, equation 08.

Description of Calculated based on area potentially impacted by degradation

measurement methods processes in stratum I (ADegW,i) and biomass carbon of trees cut
and procedures applied
and removed through degradation process from plots measured
in stratum i in year t (CDegW,i,t) and total area of degradation sample
plots in stratum I (APi), according to VMD0015 v2.2, equation 08.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: See the values applied in table 46.

Ex-post: See the values applied in table 71.

Monitoring equipment N/A

 VCS Joint Project Description & Monitoring Report Template, v4.3

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 08.

Comments -

Data / Parameter ΔCP,SelLog,i,t

Data unit t CO2-e

Description Net carbon stock change as a result of degradation through

selective logging of FSC certified forest management areas in the
project area in the project case in stratum i in year t.

Source of data Calculated according to VMD0015 v2.2, equation 09.

Description of Calculated based on actual net project emissions arising in the

measurement methods logging gap in stratum i in year t (C LG,i,t), actual net project
and procedures applied
emissions arising from logging infrastructure in stratum i in year t
(CLR,i,t) and the carbon stock in wood products pool from stratum
i, in year t (CWPi,t), according to VMD0015 v2.2, equation 09.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method See section 4.2

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter CLG,i,t

Data unit t CO2-e

Description Actual net project emissions arising in the logging gap, in stratum
i in year t;

Source of data Calculated according to VMD0015 v2.2, equation 10

Description of Calculated based on biomass carbon stock of timber extracted

measurement methods within the project boundary for logging stratum z, in stratum i in
and procedures applied
year t (CEXT, z,i,t), logging damage factor for logging stratum z, in
stratum I (LDFz,i) and volume extracted from logging stratum z, in
stratum i in year t (VEXT,z,i,t), according to VMD0015 v2.2, equation
10.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method See VMD0015 v2.2, equation 10 at section 4.2.

Comments -

Data / Parameter CEXT,z,i,t

Data unit t CO2-e

Description Biomass carbon stock of timber extracted within the project

boundary for logging stratum z, in stratum i in year t.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Calculated according to VMD0015 v2.2, equation 11.

Description of Calculated based on the volume of timber extracted of species j

measurement methods for logging stratum z, in stratum i in year t (V EXT,j,z,i,t), the basic wood
and procedures applied
density of species j (D j) and the carbon fraction of biomass (CF),
according to VMD0015 v2.2, equation 11.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method The volume of timber extracted of all species is taken from annual
operating plan. Basic wood density of all species is taken from the
tropical wood density database (Annex 12). Carbon fraction of
biomass for tree species is default according to IPCC (2006). See
VMD0015 v2.2, equation 11 at section 4.2.

Comments -

Data / Parameter LDFz,i

Data unit t C m-3

Description Logging damage factor for logging stratum z, in stratum i

Source of data VMD0015 v2.2

Description of Default data

measurement methods
and procedures applied

Frequency of -
monitoring/recording
 VCS Joint Project Description & Monitoring Report Template, v4.3

Value applied: 0.67

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -

Data / Parameter VEXT,z,i,t

Data unit m3

Description Volume extracted from logging stratum z, in stratum i in year t.

Source of data Post exploration reports.

Description of -
measurement methods
and procedures applied

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter CLR,i,t

Data unit t CO2-e

Description Actual net project emissions arising from logging infrastructure in

stratum i in year t.

Source of data Calculated according to VMD0015 v2.2, equation 12.

Description of Calculated based on change in carbon stock resulting from skid

measurement methods trail creation in stratum i in year t (ΔC SKID,i,t), Change in carbon
and procedures applied
stock resulting from logging road creation in stratum i in year
(ΔCROAD,i,t) and the Change in carbon stock resulting from logging
deck creation in stratum i in year t (ΔC DECKS,i,t), according to
VMD0015 v2.2, equation 12

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method See VMD0015 v2.2, equation 12 at section 4.2.

Comments -

Data / Parameter ΔCSKID,i,t

Data unit t CO2-e

Description Change in carbon stock resulting from skid trail creation in

stratum i in year t.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Calculated according to VMD0015 v2.2, equation 13.

Description of Calculated based on the Length of skid trails in stratum i in year t

measurement methods (LSKID,i,t) and the Skid trail emissions factor (Average emissions
and procedures applied
resulting from dead wood created in the process of skid trail
creation per length of skid trail) in stratum I (SK i), based on
VMD0015 v2.2, equation 13.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method The length of skid trails is taken from forest exploration maps.
These maps contain information about all felled trees, primary,
secondary and skid trails. Skid trail emissions factor is calculated
according to VMD0015 v2.2, equations 14. See VMD0015 v2.2,
equation 13 and 14 at section 4.2.

Comments -

Data / Parameter LSKID,i,t

Data unit m

Description Length of skid trails in stratum i in year t.

Source of data Forest exploration maps and associated GIS files.

Description of Measured in GIS.

measurement methods
and procedures applied
 VCS Joint Project Description & Monitoring Report Template, v4.3

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments Forest exploration maps contain information about all felled trees,
primary and secondary roads, and skid trails.

Data / Parameter SK,i

Data unit t CO2-e.m-1

Description Skid trail emission factor (Average emissions resulting from dead
wood created in the process of skid trail creation per length of skid
trail) in stratum i.

Source of data Calculated according to VMD0015 v2.2, equation 14

Description of Calculated based on mean live carbon stock of trees and non-tree
measurement methods biomass assumed to be killed per unit area in creation of skid trail
and procedures applied
in stratum I (Cdest, i), the carbon stock change in organic carbon
resulting from skid trail creation in stratum I (ΔC SOC_sk,i) and the
Mean width of skid trails in stratum I (W SKID) according to
VMD0015 v2.2, equation 14.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0
 VCS Joint Project Description & Monitoring Report Template, v4.3

Monitoring equipment -

QA/QC procedures N/A

applied

Purpose of data Calculation of project emissions

Calculation method -

Comments Mean live carbon stock of trees and non-tree biomass assumed to
be killed is calculated taking in consideration the average carbon
stock of trees below the maximum diameter tree that can be
within the path of a skid trail, following VMD0015 v2.2, step 02
criteria, and equation 15. Mean width of skid trails is determined
in function of the machinery used at the project site. This value
will vary among PAIs. See VMD0015 v2.2, equation 14 and 15 at
section 4.2.

Data / Parameter Cdest, i

Data unit t CO2-e

Description Mean live carbon stock of trees and non-tree biomass assumed to
be killed per unit area in creation of skid trail in stratum i.

Source of data Calculated according to VMD0015 v2.2, equation 15.

Description of Calculated based on Carbon stock in aboveground tree biomass

measurement methods assumed to be killed per unit area resulting from the creation of
and procedures applied
the skid trail in stratum I (C AB_tree_dest,i), carbon stock in
belowground tree biomass assumed to be killed per unit area
resulting from the creation of the skid trail in stratum I
(CBB_tree_dest,i), Carbon stock in aboveground non-tree biomass in
stratum I (CAB_non-tree,i) and the Carbon stock in belowground non-
tree biomass in stratum I (C BB_non-tree,i), based on VMD0015 v2.2,
equation 15.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

 VCS Joint Project Description & Monitoring Report Template, v4.3

Ex-post:0

Monitoring equipment N/A

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Mean live carbon stock of trees and non-tree biomass assumed to
be killed is calculated taking in consideration the average carbon
stock of trees below the maximum diameter tree that can be
within the path of a skid trail, following VMD0015 v2.2, step 02
criteria, and equation 15. See VMD0015 v2.2, equation 14 and
15 at section 4.2.

Comments -

Data / Parameter ΔCSOC_sk,i

Data unit t CO2-e

Description Carbon stock change in soil organic carbon resulting from skid
trail creation in stratum i

Source of data Calculated according to VMD0015 v2.2, equation 09

Description of Calculated based on mean carbon stock in soil organic carbon for
measurement methods stratum i, in year t=0 (CSOC,i,t=0), the Land use factor after
and procedures applied
conversion; dimensionless (FLU), the management factor after
conversion (FMG) and the Input factor after conversion (FI),
according to VMD0015 v2.2, equation 09.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -
 VCS Joint Project Description & Monitoring Report Template, v4.3

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method Initial mean carbon stock in soil organic carbon is measured in
laboratory through primary data collected in the field, following
VMD0004 v1.0 criteria (see appendix 07 – SOP). Land use,
management and input factors are default value given by IPCC
(2006). See VMD0015 v2.2, equation 09 at section 4.2.

Comments -

Data / Parameter Wskid

Data unit m

Description Mean width of skid trails in stratum i

Source of data Based on the Skidder type model.

Description of Interview with the responsible for the forest management

measurement methods operations at the PAI.
and procedures applied

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter ΔCSOC_sk,i

Data unit t CO2-e ha-1

Description Carbon stock change in soil organic carbon resulting from skid
trail creation in stratum i.

Source of data Calculated according to VMD0015 v2.2, equation 09.

Description of Estimates are made based on Mean carbon stock in soil organic
measurement methods carbon for stratum I (CSOC,i,t=0),Land use factor after conversion
and procedures applied
(FLU),Management factor after conversion (FMG), and Input factor
after conversion (FI), according to VMD0015 v2.2, equation 09.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method Calculated according to VMD0015 v2.2, equation 09.

Comments -

Data / Parameter FLU

Data unit Dimensionless

Description Land use factor after conversion.

Source of data IPCC, (2006).

 VCS Joint Project Description & Monitoring Report Template, v4.3

Description of Default value.

measurement methods
and procedures applied

Frequency of -
monitoring/recording

Value applied: Grasslands: See the applicable values in table 6.2 of the Volume
4, Chp 6, IPCC (2006);

Croplands: See the applicable values in tables 5.5 and 5.10 of the
Volume 4, Chp 5, IPCC (2006);

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -

Data / Parameter FMG

Data unit Dimensionless

Description Management factor after conversion.

Source of data IPCC, (2006).

Description of Default value.

measurement methods
and procedures applied

Frequency of -
monitoring/recording

Value applied: Grasslands: See the applicable values in table 6.2 of the Volume
4, Chp 6, IPCC (2006);

Croplands: See the applicable values in tables 5.5 and 5.10 of the
Volume 4, Chp 5, IPCC (2006);
 VCS Joint Project Description & Monitoring Report Template, v4.3

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -

Data / Parameter FI

Data unit Dimensionless

Description Input factor after conversion.

Source of data IPCC, (2006).

Description of Default value.

measurement methods
and procedures applied

Frequency of -
monitoring/recording

Value applied: Grasslands: See the applicable values in table 6.2 of the Volume
4, Chp 6, IPCC (2006);

Croplands: See the applicable values in tables 5.5 and 5.10 of the
Volume 4, Chp 5, IPCC (2006);

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter ΔCROAD,i,t

Data unit t CO2-e

Description Change in carbon stock resulting from logging road creation in

stratum i in year t

Source of data Calculated according to VMD0015 v2.2, equation 17

Description of Calculated based on the area of roads in stratum i in year t

measurement methods (AROAD,i,t) and the carbon stock in all pools in the baseline case in
and procedures applied
stratum I (CBSL,i), according to VMD0015 v2.2, equation 17.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Area of roads is taken from post-harvest assessment reports and
post-harvest maps that are based on field measurements. Carbon
stock in all pools in the baseline case are estimated as part of the
baseline procedures. See VMD0015 v2.2, equation 17 at section
4.2.

Comments -

Data / Parameter AROAD,i,t

Data unit ha

Description Area of roads in stratum i in year t.

Source of data Post exploration reports and associated GIS files.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Description of Measured in GIS.

measurement methods
and procedures applied

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post:0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -

Data / Parameter ΔCDECKS,i,t

Data unit t CO2-e

Description Change in carbon stock resulting from logging deck creation in

stratum i in year t.

Source of data Calculated according to VMD0015 v2.2, equation 18.

Description of Calculated based on the area of logging decks in stratum i in year

measurement methods t (ADECKS,i,t) and the carbon stock in all pools in the baseline case
and procedures applied
in stratum I (CBSL,i) according to VMD0015 v2.2, equation 18.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -
 VCS Joint Project Description & Monitoring Report Template, v4.3

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Area of logging decks is taken from post-harvest assessment

reports and post-harvest maps that are based on field
measurements. Carbon stock in all pools in the baseline case are
estimated as part of the baseline procedures. See VMD0015 v2.2,
equation 17 at section 4.2.

Comments -

Data / Parameter ADECKS,i,t

Data unit ha

Description Area of logging decks in stratum i in year t.

Source of data Post exploration reports and post-harvest maps.

Description of Area of logging decks is taken from post exploration reports and
measurement methods post-harvest maps that are based on field measurements.
and procedures applied

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method -

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter ADistPA,q,i,t

Data unit ha

Description Area impacted by natural disturbance in the project stratum i

converted to natural disturbance stratum q in year t; ha

Source of data Remote Sensing imagery combined with ground verification

Description of Measured in a GIS environment through the DETER database,

measurement methods NBR analysis in Google Earth Engine and verified in the field using
and procedures applied
direct observation on site.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 47.

Ex-post: See the values applied in table 83.

Monitoring equipment Remote sensing data, DETER database, field collection and GIS
software’s

QA/QC procedures Orbital imaging steps will be supervised by a professional with

applied more than ten years of experience remote sensing in tropical
forests. In addition, field surveys will be adopted to effect and
guarantee quality imaging at extremely high spatial resolution. All
Digital Image Processing (PDI) steps will be internally rechecked.
The orbital imaging results will be compared with data collected in
the field for validation, where such quality assurance and control
procedures will be led by forest inventory specialists from the BRC
team (see Appendix 07).

Purpose of data Calculation of project emissions.

Calculation method Spatially explicit information on forest degradation is downloaded

from the DETER database and clipped with the spatial boundaries
of the project area. A field incursion is carried out mapping the
forest canopy and the forest floor surface. Forest gaps are
identified based on mapping results and georeferenced.
Investigation through direct observation of the mapped sites is
 VCS Joint Project Description & Monitoring Report Template, v4.3

carried out to conclude whether the area in question has been

affected by any natural source of degradation.

Comments -

Data / Parameter DDRF (Degradation Disturbance Reduction Factor)

Data unit dimensionless

Description Factor by which Adist,q,i,t is reduced to reflect the impact of the

baseline degradation on available stocks for reduction due to
disturbance

Source of data Calculated according to VMD0015 v2.2, equation 19

Description of Calculated based on the average volume of fuelwood gathered in

measurement methods the project area in the baseline scenario in stratum i in year t
and procedures applied
(FGBSL,i,t), the mean wood density of species harvested for
fuelwood or charcoal production (D mn), the carbon fraction of dry
matter (CF), the area of stratum I (A i) and the carbon stock in all
pools in the baseline in stratum I (C BSL,i), according to VMD0015
v2.2, equation 19.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Average volume of fuelwood gathered in the project area is

estimated based on a Participatory Rural Appraisal (PRA). Basic
wood density of all species is taken from the tropical wood density
 VCS Joint Project Description & Monitoring Report Template, v4.3

database (annex 12). Carbon fraction of biomass for dry matter is

default according to IPCC (2006). Carbon stock in all pools in the
baseline is calculated according to baseline procedures. The area
impacted by natural disturbance is proportionally reduced to
reflect previous firewood/charcoal extraction, according to
VMD0015 v2.2, equation 19. See VMD0015 v2.2, equations 19
and 20 at section 4.2.

Comments -

Data / Parameter Aburn,i,t

Data unit ha

Description Area burnt for stratum i in year t.

Source of data Equal to ADistPA,q,i,t + ADefPA,i,u,t in the project case.

Description of For the calculation of project emissions, the burned area is

measurement methods considered equivalent to burn scars monitored plus annual
and procedures applied
deforested area monitored, assuming that all deforestation is
preceded by a fire to clear the land in the project case.

Frequency of Annual.
monitoring/recording

Value applied: Ex-ante: See the values applied in table 50.

Ex-post: See the values applied in table 63.

Monitoring equipment NBR analysis in Google Earth Engine.

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method -

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter CP,Dist,q,i

Data unit t CO2-e ha-1

Description Carbon stock in all pools in post-natural disturbance q in baseline

stratum i.

Source of data Calculated according to VMD0015 v2.2, equation 24.

Description of Calculated based on the carbon stock in aboveground tree

measurement methods biomass in stratum I (CAB_tree,i), carbon stock in belowground tree
and procedures applied
biomass in stratum I (C BB_tree,i), carbon stock in aboveground non-
tree vegetation in stratum I (C AB_non-tree,i), carbon stock in
belowground non-tree vegetation in stratum I (CBB_non-tree,i), carbon
stock in dead wood in stratum I (C DW,i), carbon stock in litter in
stratum I (CLI,i), mean stock in soil organic carbon in stratum I
(CSOC,i), according to VMD0015 v2.2, equation 24.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: Coefficient of biomass loss 0.1-0.5, according with

Alencar et al. 2006

Ex-post: Coefficient of biomass loss 0.1-0.5, according with

Alencar et al. 2006

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Carbon stock in pools in post-natural disturbance strata is

measured following a standard operational procedure for biomass
inventory (appendix 07), which is based on VMD0001 v1.1,
VMD0002 v1.0, VMD0003 v1.0 and VMD0004 v1.0 criteria.
Carbon stock sequestered in wood products from harvests
following natural disturbance in post-natural disturbance stratum
is calculated according to VMD0005 v1.1 in the case of use of
wood from the stratum where the disturbances of natural cause
occurred. See VMD0015 v2.2, equation 24 at section 4.2.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Comments

Data / Parameter ΔCP,Dist,q,i,t

Data unit t CO2-e ha-1

Description Net carbon stock changes in pools as a result of natural

disturbance in the project case in post-natural disturbance
stratum q in stratum i in year t.

Source of data Calculated according to VMD0015 v2.2, equation 23.

Description of Calculated based on the carbon stock in all pools in the baseline
measurement methods case in stratum I (CBSL,i), carbon stock in pools in post-natural
and procedures applied
disturbance strata q in stratum I (CP,Dist,q,i) and carbon stock
sequestered in wood products from harvests following natural
disturbance in post-natural disturbance stratum q, in stratum I
(CDist, WP,q,i), according to VMD0015 v2.2, equation 23.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: tables 48.

Ex-post: table 84.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Carbon stock in all pools in the baseline case is calculated as part
of the procedures to estimate baseline GHG emissions. Carbon
stock in pools in post-natural disturbance strata is measured
following a standard operational procedure for biomass inventory
(appendix 07), which is based on VMD0001 v1.1, VMD0002 v1.0,
VMD0003 v1.0 and VMD0004 v1.0 criteria. Carbon stock
sequestered in wood products from harvests following natural
disturbance in post-natural disturbance stratum is calculated
according to VMD0005 v1.1 in the case of use of wood from the
 VCS Joint Project Description & Monitoring Report Template, v4.3

stratum where the disturbances of natural cause occurred. See

VMD0015 v2.2, equation 23 at section 4.2.

Comments -

Data / Parameter ΔCP,DistPA,i,t

Data unit t CO2-e

Description Net carbon stock change as a result of natural disturbance in the

project case in the project area in stratum i in year t.

Source of data Calculated according to VMD0015 v2.2, equation 20.

Description of Estimated based on the Area impacted by natural disturbance in

measurement methods post-natural disturbance stratum q in stratum i, in year t
and procedures applied
(ADistPA,q,i,t), and the net carbon stock changes in pools as a result
of natural disturbance in post-natural disturbance stratum q in
stratum i in year t (ΔC P,Dist,q,i,t),according to VMD0015 v2.2,
equation 20.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 49.

Ex-post: See the values applied in table 84.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions

Calculation method Calculated according to VMD0015 v2.2, equation 20.

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter GHGP,E,i,t

Data unit t CO2e.yr-1

Description Greenhouse gas emissions as a result of deforestation activities

within the within the project area in the project case stratum i in
year t.

Source of data Calculated based on VMD0006 v1.4 equation 30.

Description of Calculated based on the non-CO2 emissions due to biomass

measurement methods burning in stratum i in year t (EBiomassBurn,i,t), according to VMD0006
and procedures applied
v1.4 equation 15.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: There is no deforestation recorded, so the values applied for ex-
ante and ex-post are set as 0.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method Calculated based on VMD0006 v1.4 equation 30.

Comments Net CO2e emission from fossil fuel combustion in stratum i in year
t (EFC,i,t) and direct N2O emission as a result of nitrogen application
on the alternative land use within the project boundary in stratum
i in year t (N2Odirect-N,i,t) are conservatively excluded from the
project scope and the calculation of the baseline estimates
following VM0007 v1.6 section 5.4 criteria.

Data / Parameter EBiomassBurn,i,t

Data unit t CO2e

Description Greenhouse gas emissions due to biomass burning in stratum i in

year t of each GHG (CO 2, CH4, N2O)
 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Calculated based on VMD0013 v1.3 equation 1.

Description of Calculated based on area burnt for stratum i in year t (A burn,i,t),

measurement methods average aboveground biomass stock before burning stratum i, in
and procedures applied
year t (Bi,t), combustion factor for stratum i (unitless) (COMF i),
emission factor for stratum i for gas g (Gg ,i) and the Global
warming potential for gas g (GWPg), according to VMD0013 v1.3
equation 1.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 50.

Ex-post: See the values monitored in table 87.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of project emissions.

Calculation method Calculated based on VMD0013 v1.3 equation 1.

Comments -

Data / Parameter ∆CWPS-REDD

Data unit t CO2-e

Description Net GHG emissions in the REDD project scenario up to year t.

Source of data Calculated according to VMD0015 v2.2, equation 01.

Description of Calculated based on net carbon stock change as a result of

measurement methods deforestation in the project area in the project case in stratum i in
and procedures applied
year t (ΔCP,DefPA,i,t), Net carbon stock change as a result of
degradation in the project area in the project case in stratum i in
year t (ΔCP,Deg,i,t), Net carbon stock change as a result of natural
disturbance in the project area in the project case in stratum i in
year t (ΔCP,DistPA,i,t) and Greenhouse gas emissions as a result of
deforestation and degradation activities within the project area in
 VCS Joint Project Description & Monitoring Report Template, v4.3

the project case in stratum i in year t (GHG P-E,i,t), according to

VMD0015 v2.2, equation 01.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 51.

Ex-post: See the values applied in table 74.

Monitoring equipment N/A

QA/QC procedures BRC GHG information system and controls associated with the
applied project and its monitoring. This information system rules the
process for obtaining, recording, compiling and analyzing data and
information important for quantifying and reporting GHG
emissions and removals relevant for the project (including
leakage) and baseline scenario (see Appendix 15).

Purpose of data Calculation of project emissions

Calculation method See VMD0015 v2.2, equation 01.

Comments -

Data / Parameter ΔCLK-REDD

Data unit t CO2e

Description Net GHG emissions due to leakage from the REDD project activity
up to year t*

Source of data Calculated according to VMD0007 v1.6 equation 4.

Description of Calculated based on net GHG emissions due to activity shifting

measurement methods leakage for projects preventing planned deforestation up to year t
and procedures applied
(ΔCLK-AS,planned), and the Net GHG emissions due to market-effects
leakage up to year t*( ΔC LK-ME), according to VMD0007 v1.6
equation 4.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Value applied: Ex-ante: See the values applied in table 52.

Ex-post: See the values applied in table 88.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage.

Calculation method Calculated according to VMD0007 v1.6 equation 4.

Comments -

Data / Parameter ΔCLK-AS,planned

Data unit t CO2e

Description Net GHG emissions due to activity shifting leakage for projects
preventing planned deforestation up to year t*

Source of data Calculated according to VMD0009 v1.3, equation 01.

Description of Calculated based on the area of activity shifting leakage in

measurement methods stratum i in year t (LKAplanned,i,t), the net carbon stock changes
and procedures applied
in all pre-deforestation pools in baseline stratum I, (ΔCBSL,i) and
the Greenhouse gas emissions as a result of leakage of avoiding
deforestation activities in stratum i in year t (GHG LK,E,i,t), according
to VMD0009 v1.3, equation 01.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 52.

Ex-post: See the values applied in table 88.

Monitoring equipment -
 VCS Joint Project Description & Monitoring Report Template, v4.3

QA/QC procedures -
applied

Purpose of data Calculation of leakage.

Calculation method Calculated according to VMD0009 v1.3, equation 01.

Comments -

Data / Parameter LKAplanned,i,t

Data unit ha

Description The area of activity shifting leakage in stratum i in year t.

Source of data Calculated according to VMD0009 v1.3, equation 06.

Description of Calculated according to the total area of monitored deforestation

measurement methods by the baseline agent of the planned deforestation in stratum i in
and procedures applied
year t (AdefLK,i,t), and the New calculated forest clearance by the
baseline agent of the planned deforestation in stratum i in year t
where no leakage is occurring (NewR i,t).

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 52.

Ex-post: See the values applied in table 88.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage.

Calculation method Calculated according to VMD0009 v1.3, equation 06.

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter AdefLK,i,t

Data unit ha

Description The total area of monitored deforestation by the baseline agent of

the planned deforestation in stratum i in year t.

Source of data Remote sensing imagery (Sentinel 2, Landsat 8), PRODES

database.

Description of Annual deforestation is measured in GIS using remote sensing

measurement methods techniques and reported with spatial explicit data by raster and
and procedures applied
shapefile. evidence.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: See the values applied in table 52.

Ex-post: See the values applied in table 89.

Monitoring equipment Landsat 8 OLI, Sentinel MSI.

QA/QC procedures Accuracy assessment of PRODES classification was performed by

applied comparing each class of the land cover map from the reference
period (2011 and 2020) with a set of XX points randomly
distributed over the reference region for each year. The reference
data used for this step comes from the visual interpretation of high
spatial resolution images available in Google Earth. The global
accuracy of the mapping for the different classes of land cover
presented values above XX% for all three classes in each year
analyzed. The overall accuracy of the forest cover reference map
(2020) was XX%. See more details in the Appendix 13.

Purpose of data Calculation of leakage.

Calculation method Classified images with information about the area of annual
deforestation in Brazil are downloaded from PRODES websites
and clipped with the project area spatial limits. Images from
Sentinel are downloaded from ESA.

Comments -
 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter NewRi,t

Data unit ha

Description New calculated forest clearance by the baseline agent of the

planned deforestation in stratum i in year t where no leakage is
occurring.

Source of data Calculated according to VMD0009 v1.3, equation 04 or 05.

Description of Calculated based on projected annual proportion of land that will

measurement methods be deforested outside the project boundary in stratum i in year t
and procedures applied
(D%planned,i,t,OP), and Total area of planned deforestation outside
the project boundary over the baseline period for stratum I
(Aplanned,i,OP), according to equation 04 or based on Deforestation
by the baseline agent of the planned deforestation in stratum i in
year t in the absence of the project (WoPR i,t), projected annual
proportion of land that will be deforested in project stratum i in
year t (D%planned,i,t), and Total area of planned deforestation over
the baseline period for project stratum I (A planned,i).

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage.

Calculation method Calculated according to VMD0009 v1.3, equation 04 or 05.

Comments Equation 04 is used when an identified deforestation agent has

made public a business plan or similar documentation containing
data suited for estimating a conversion rate over the baseline
period. Equation 05 is used when the conversion rate must be
estimated. In the case of equation 05 is used, the projected
annual proportion of land that will be deforested is the same used
to set the baseline, while the deforestation provoked by the
 VCS Joint Project Description & Monitoring Report Template, v4.3

identified deforestation agent is calculated by VMD0009 v1.3,

equation 01 or 02.

Data / Parameter D%planned,i,t,OP

Data unit %

Description Projected annual proportion of land that will be deforested outside

the project boundary in stratum i in year t.

Source of data Deforestation permits for areas outside the project boundary.

Description of Defined in deforestation permits.

measurement methods
and procedures applied

Frequency of N/A
monitoring/recording

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures N/A

applied

Purpose of data Calculation of leakage.

Calculation method N/A

Comments This parameter is used when an identified deforestation agent has

made public a business plan or similar documentation containing
data suited for estimating a conversion rate over the baseline
period in areas outside the project boundary.

Data / Parameter Aplanned,i,OP

Data unit ha
 VCS Joint Project Description & Monitoring Report Template, v4.3

Description Total area of planned deforestation outside the project boundary

over the baseline period for stratum i

Source of data Deforestation permits for areas outside the project boundary.

Description of Defined in deforestation permits.

measurement methods
and procedures applied

Frequency of N/A
monitoring/recording

Value applied: Ex-ante: 0

Ex-post: 0

Monitoring equipment N/A

QA/QC procedures N/A

applied

Purpose of data Calculation of leakage.

Calculation method N/A

Comments This parameter is used when an identified deforestation agent has

made public a business plan or similar documentation containing
data suited for estimating a conversion rate over the baseline
period in areas outside the project boundary.

Data / Parameter WoPRi,t

Data unit ha

Description Deforestation by the baseline agent of the planned deforestation

in the absence of the project in stratum i in year t.

Source of data Calculated according to VMD0009 v1.3, equation 01 or 02.

Description of Projected based on linear regression according to VMD0009 v1.3

measurement methods equation 01 or based on number of hectares of forest cleared by
and procedures applied
the baseline agent of the planned deforestation in the five years
 VCS Joint Project Description & Monitoring Report Template, v4.3

prior to project implementation in stratum i by agent ag within the

country (HistHai,ag), according to VMD0009 v1.3 equation 02.

Frequency of Annual
monitoring/recording

Value applied: N/A

Monitoring equipment N/A

QA/QC procedures N/A

applied

Purpose of data Calculation of leakage.

Calculation method Equation 01 is used when the results of the analysis must produce
a statistically significant regression with a p≤0.05 and an adjusted
r2 of ≥0.75. The regression is calculated based on the deforested
by the deforestation agent each year over the previous five years
within the country. Where no statistically significant regression
can be found, equation 02 is used

Comments -

Data / Parameter HistHai,ag

Data unit ha

Description Number of hectares of forest cleared by the baseline agent of the

planned deforestation in the five years prior to project
implementation in stratum i by agent ag within the country

Source of data Remote sensing imagery (Sentinel 2, Landsat 8), PRODES

database.

Description of Annual deforestation is measured in GIS using remote sensing

measurement methods techniques and reported with spatial explicit data by raster and
and procedures applied
shapefile. evidence.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: 0

 VCS Joint Project Description & Monitoring Report Template, v4.3

Ex-post: 0

Monitoring equipment Landsat 8 OLI, Sentinel MSI.

QA/QC procedures Accuracy assessment of PRODES classification was performed by

applied comparing each class of the land cover map from the reference
period (2011 and 2020) with a set of 200 points randomly
distributed over the reference region for each year. The reference
data used for this step comes from the visual interpretation of high
spatial resolution images available in Google Earth. The global
accuracy of the mapping for the different classes of land cover
presented values above XX% for all three classes in each year
analyzed. The overall accuracy of the forest cover reference map
(2020) was 95,5%. See more details in the Appendix 13.

Purpose of data Calculation of leakage.

Calculation method Classified images with information about the area of annual
deforestation in Brazil are downloaded from PRODES websites
and clipped with the project area spatial limits. Images from
Sentinel are downloaded from ESA.

Comments -

Data / Parameter GHGLK,E,i,t

Data unit t CO2e

Description Greenhouse gas emissions as a result of leakage of avoiding

deforestation activities in stratum i in year t.

Source of data Calculated according to VMD0009 v1.3, equation 07.

Description of Calculated based on Non-CO2 emissions due to biomass burning

measurement methods in stratum i in year t (Ebiomassburn,i,t), according to VMD0009 v1.3,
and procedures applied
equation 07.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: 0

Ex-post: 0
 VCS Joint Project Description & Monitoring Report Template, v4.3

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage

Calculation method Calculated according to VMD0009 v1.3, equation 07

Comments -

Data / Parameter ΔCLK-ME

Data unit t CO2-e

Description Net greenhouse gas emissions due to market- effects leakage

Source of data Calculated according to VMD0011 v1.0 equation 1.

Description of Calculated based on Total GHG emissions due to market- effects

measurement methods leakage through decreased timber harvest (LK MarketEffects,timber),
and procedures applied
and Total GHG emissions due to market leakage through
decreased harvest of fuelwood and charcoal sold into regional
and/or national markets (LK MarketEffects,FW/C),according to
VMD0011 v1.0 equation 1.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: See the values applied in table 53.

Ex-post: See the values applied in table 91.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage

Calculation method Calculated according to VMD0011 v1.0 equation 1.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Comments -

Data / Parameter LKMarketEffects,timber

Data unit t CO2-e

Description Total GHG emissions due to market- effects leakage through

decreased timber harvest

Source of data Calculated according to VMD0011 v1.0 equation 2

Description of Calculated according to leakage factor for market-effects

measurement methods calculations (LFME) and summed emissions from timber harvest in
and procedures applied
stratum i in the baseline case potentially displaced through
implementation of carbon project (ALT, i), according to VMD0011
v1.0 equation 2.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: See the values applied in table 53.

Ex-post: See the values applied in table 91.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage

Calculation method Calculated according to VMD0011 v1.0 equation 2

Comments -

Data / Parameter LFME

Data unit Dimensionless

Description Leakage factor for market-effects calculations.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Source of data Default data from VMD0011 v1.0

Description of A comparison between the proportion of total biomass in

measurement methods commercial species that is merchantable (PMP i) and the mean
and procedures applied
proportion of total biomass that is merchantable for each forest
type (PMLFT) was performed based on the wood volume to be
extracted in PAIs #01 and #02 and the wood volume found by the
RADAMBRASIL project for all types of forest existing in the project
area in all states of Amazonia Legal.

Frequency of Annual
monitoring/recording

Value applied: 0.2

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage

Calculation method See Appendix 05.

Comments -

Data / Parameter PMPi

Data unit m3

Description Total volume in commercial species that is merchantable.

Source of data Pre-exploratory inventories/Forest Exploration Plans.

Description of Commercial species volume was evaluated in both PAIs for all
measurement methods trees with DBH above 30cm.
and procedures applied

Frequency of -
monitoring/recording

Value applied: PAI#01: 17 (commercial timber) / 03 (fuelwood, charcoal)

PAI#02: 28 (commercial timber) / 7.2 (fuelwood, charcoal)

 VCS Joint Project Description & Monitoring Report Template, v4.3

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data -

Calculation method See Appendix 03 and 05.

Comments -

Data / Parameter LDF

Data unit t C m-3

Description Logging damage factor.

Source of data Default value provided by VMD0011 v1.0.

Description of -
measurement methods
and procedures applied

Frequency of -
monitoring/recording

Value applied: 0.53

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage.

Calculation method -

Comments See VMD0011 v1.0 equation 4.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Data / Parameter LIF

Data unit t C m-3

Description Logging infrastructure factor.

Source of data Default value provided by VMD0011 v1.0.

Description of -
measurement methods
and procedures applied

Frequency of -
monitoring/recording

Value applied: 0.29

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage.

Calculation method -

Comments See VMD0011 v1.0 equation 4.

Data / Parameter LKMarketEffects,FW/C

Data unit t CO2-e

Description Total GHG emissions due to market leakage through decreased

harvest of fuelwood and charcoal sold into regional and/or
national markets

Source of data Calculated according to VMD0011 v1.2 equation 6.

Description of Calculated based on Leakage factor for market effects

measurement methods calculations (LFME), the fuelwood/charcoal leakage management
and procedures applied
adjustment factor (dimensionless) (LKFCMAF), and the summed
emissions from fuelwood/charcoal harvests in stratum i in the
 VCS Joint Project Description & Monitoring Report Template, v4.3

baseline case potentially displaced through implementation of

carbon (ALFW/C,i), according to VMD0011 v1.2 equation 6.

Frequency of Annual
monitoring/recording

Value applied: Ex-ante: See the values applied in table 53.

Ex-post: See the values applied in table 91.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of leakage

Calculation method Calculated according to VMD0011 v1.2 equation 6.

Comments -

Data / Parameter NERREDD

Data unit t CO2e

Description Total net GHG emission reductions of the REDD project activity up
to year t (t CO2e).

Source of data Calculated according to VM0007 v1.7 equation 2.

Description of Calculated based on the net GHG emissions in the REDD baseline
measurement methods scenario up to year t (ΔCBSL-REDD), the net GHG emissions in the
and procedures applied
REDD project scenario up to year t (ΔC WPS-REDD) and the net GHG
emissions due to leakage from the REDD project activity up to year
t (ΔCLK-REDD), according to VM0007 v1.7 equation 2.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 56.

Ex-post: See the values applied in table 92.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of VCUs

Calculation method According to VM0007 v1.7 equation 2.

Comments -

Data / Parameter BufferPlanned

Data unit t CO2e

Description Buffer withholding for avoiding planned deforestation project

activities

Source of data Calculated according to VM0007 v1.7 equation 14.

Description of Calculated based on the net greenhouse gas emissions in the

measurement methods baseline from planned deforestation up to year t (ΔC BSL,planned), the
and procedures applied
emission from fossil fuel combustion in stratum i in year t (EFC,i,t),
the Direct N2O emission as a result of nitrogen application on the
alternative land use within the project boundary in stratum i in
year t (N2Odirect-i,t), and the buffer withholding percentage
(Buffer%), according to VM0007 v1.7 equation 14.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex- ante: See the values applied in table 57.

Ex-post: See the values applied in table 95.

Monitoring equipment -

QA/QC procedures -
applied
 VCS Joint Project Description & Monitoring Report Template, v4.3

Purpose of data Calculation of VCUs

Calculation method Calculated according to VM0007 v1.7 equation 14.

Comments See details in Appendix IV.

Data / Parameter UncertaintyREDD-BSL,SS

Data unit %

Description Total uncertainty in the combined carbon stocks and greenhouse

gas sources in the REDD baseline scenario

Source of data Calculated according to VMD0017 v2.2 equation 5.

Description of Calculated based on the percentage uncertainty in the combined

measurement methods carbon stocks and greenhouse gas sources in stratum i in the
and procedures applied
REDD baseline scenario (UREDD-BSL,SS,i), and the sum of combined
carbon stocks and GHG sources in the REDD baseline scenario
(EREDD-BSL,SS,t,i),according to VMD0017 v2.2 equation 5.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 56.

Ex-post: See the values applied in table 94.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of VCUs

Calculation method Calculated according to VMD0017 v2.2 equation 5.

Comments Uncertainty in baseline rate of deforestation is set as zero

(UncertaintyREDD-BSL,RATE = 0), as the deforestation rates are based
on actual deforestation plans, following VMD0017 v2.2, section
5.1.1 criteria. In this sense UncertaintyREDD-BSL,SS equals to
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cumulative uncertainty in REDD baseline scenario up to year t

(UncertaintyREDD-BSL,t*).

Data / Parameter UncertaintyREDD-WPS

Data unit %

Description Total uncertainty in the REDD project scenario

Source of data Calculated according to VMD0017 v2.2 equation 13.

Description of Calculated according to the percentage uncertainty in the

measurement methods combined carbon stocks and greenhouse gas sources in stratum
and procedures applied
i in the REDD project scenario (U REDD-WPS,SS,i) and the sum of
combined carbon stocks and GHG sources multiplied by the area
of stratum i (Ai) in the REDD project scenario (E REDD-WPS,SS,t,i),
according to VMD0017 v2.2 equation 13.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 56.

Ex-post: See the values applied in table 94.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of VCUs.

Calculation method Calculated according to VMD0017 v2.2 equation 13.

Comments -

Data / Parameter NERREDD+_ERROR

Data unit %
 VCS Joint Project Description & Monitoring Report Template, v4.3

Description Cumulative uncertainty for the REDD+ project activities up to year

t

Source of data Calculated according to VMD0017 v2.2 equation 21

Description of Calculated based on Cumulative uncertainty in REDD baseline

measurement methods scenario up to year t (Uncertainty REDD_BSL,t), the total uncertainty in
and procedures applied
the REDD project scenario (Uncertainty REDD_WPS), the Net GHG
emissions in the REDD baseline scenario up to year t (∆C BSL-REDD,t),
and the Net GHG emissions in the REDD project scenario up to
year t (∆CWPS-REDD,t), according to VMD0017 v2.2 equation 21

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years

Value applied: Ex-ante: See the values applied in table 56.

Ex-post: See the values applied in table 94.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of VCUs

Calculation method Calculated according to VMD0017 v2.2 equation 21

Comments -

Data / Parameter Adjusted_NERREDD+

Data unit %

Description Total net GHG emission reductions of the REDD+ project activities
up to year t* adjusted to account for uncertainty

Source of data Calculated according to VMD0017 v2.2 equation 21

Description of Calculated based on the total net GHG emission reductions of the
measurement methods REDD project activity up to year t (NER REDD), and the cumulative
and procedures applied
 VCS Joint Project Description & Monitoring Report Template, v4.3

uncertainty for the REDD+ project activities up to year t

(NERREDD+_ERROR).

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 56.

Ex-post: See the values applied in table 94.

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of VCUs.

Calculation method Calculated according to VMD0017 v2.2 equation 21.

Comments -

Data / Parameter VCUt

Data unit VCU

Description Number of Verified Carbon Units at year t* or t2 - t1

Source of data Calculated according to VMD0017 v2.2 equation 19.

Description of Calculated based on the total net GHG emission reductions of the
measurement methods REDD+ project activity up adjusted to account for uncertainty
and procedures applied
(Adjusted_NERREDD+), and the total permanence risk buffer
withholding (BufferPlanned), according to VMD0017 v2.2 equation
19.

Frequency of Before every verification event with a minimum frequency of 05

monitoring/recording years.

Value applied: Ex-ante: See the values applied in table 57.

Ex-post: See the values applied in table 95.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Monitoring equipment -

QA/QC procedures -
applied

Purpose of data Calculation of VCUs

Calculation method Calculated according to VMD0017 v2.2 equation19.

Comments -

6.3. Monitoring Plan

Project implementation will be monitored considering project activities. This GPD presents a
series of previously established potential project activities, some of them are under development
yet, based on beneficiary’s interests. Project activities may vary between instances according to
mapped needs. BRC commits to improve the project activities by including the CCB standard in the
near future, reinforcing the impacts caused on climate, communities and biodiversity on the project
region.

6.3.1. Monitoring of Project Implementation

The below provides relevant information for this task. The BRC will be responsible for
implementing the project activity and monitoring it. Implementation of specific project activities may
be carried out by external consultants operating under the supervision of the BRC. The digital files
will be stored in the BRC database.

Table 59 – Project Activities.

Standardized
Project
Project Axis Benefits Technical description of the monitoring task
Activity
Category

Articulation with public authorities to support programs and

activities organized by public institutions to improve the health
Community Health Advocacy assistance to the communities the BRC is working with. It will
be recorded based on numbers of reunions between parts, and
it will be presented in periodic monitoring reports.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Standardized
Project
Project Axis Benefits Technical description of the monitoring task
Activity
Category

Support to improve infrastructure and covering of health

Infrastructure
campaigns. It will be recorded based on numbers infrastructure
Community Health and
installed or renovated, and in numbers of attendances, and it
campaigns
will be presented in periodic monitoring reports.

Articulation with public authorities to support programs and

activities organized by public institutions to improve the
Community Education Advocacy educational quality in the communities the BRC is working with.
It will be recorded based on numbers of reunions between
parts, and it will be presented in periodic monitoring reports.

Support to improve infrastructure and school equipment. It will

Infrastructure be recorded based on numbers of infrastructure installed or
Community Education and renovated and through numbers of equipment donated and
equipment installed, and it will be presented in periodic monitoring
reports.

Fostering the schools in its demands, as themes related to

biodiversity, environmental issues, natural conservation,
Community Education Lectures climate change, and what shows up. It will be recorded based
on numbers of lectures promoted and of participants, and it
will be presented in periodic monitoring reports.

Potability analysis, artesian well and other strategies (to be

mapped) will be implemented to guarantee access to quality
Access to
Community Water water. It will be recorded based on numbers of families
clean water
accessing the new good, and it will be presented in periodic
monitoring reports.

BRC is going to hire community members to work in the field. It

will be done, usually, on a daily paid basis to specific services
(field guide, forestry worker, forestry inventory worker,
Community Employment Jobs
bricklayer, carpenter, etc). It will be recorded based on
numbers of workers hired during a year period, and it will be
presented in periodic monitoring reports.

Under-
Community Well-being Under-development
development

Under-
Community Training Under-development
development

Under-
Community Livelihoods Under-development
development
 VCS Joint Project Description & Monitoring Report Template, v4.3

6.3.2. Monitoring of Actual Carbon Stock Changes, GHG emissions and Leakage

This monitoring task will follow VMD00015 v2.2 criteria, which provides methods for
monitoring ex post emissions and removals of GHGs, due to deforestation, forest degradation,
natural disturbances and carbon stock enhancement in the project area and leakage belt. The
monitoring of actual carbon stock changes and GHG emissions is performed in tree steps:

6.3.3. Selection and Analyses of Sources of Land-Use and Land-Cover (LU/LC)

Change Data

This project uses different GIS sources to assess changes in land use and land cover in the
project area and leakage belt. To compose the initial data for the monitoring process, a set of
deforestation and degradation alerts is used. For the annual quantification of the change in land use
from the Forest class to the non-Forest class, the Brazilian Amazon Forest Satellite Monitoring
Program (PRODES) is used, under the responsibility of the National Institute for Space Research
(INPE). To quantify the change in land use continuously on a weekly scale, as well as degradation
activities, the Real-Time Deforestation Detection System (DETER) is used, also under the
responsibility of INPE (INPE, 2019; Assis et al. 2019).

As a complementary alert system, the Global Forest Watch integrated monitoring system is
used, consisting of three alert systems: GLAD (Hansen et al., 2016), GLAD-S2 (Pickens et al., 2020)
and RADD (Reiche et al. 2021). Another system used is MapBiomas Alerta (MapBiomas Alerta
Project, 2023), a compilation of data from several providers (e.g. INPE, IMAZON, University of
Maryland, among others) validated with high-resolution images.

Fire degradation is also monitored using the Fire Information for Resource Management
System (FIRMS), under the responsibility of NASA (National Aeronautics and Space Administration).
This data distributes real-time active fire information from the Visible Infrared Imaging Radiometer
Suite (VIIRS) aboard the S-NPP and NOAA20 satellites (Schroeder et al. 2014). These detections
are stored weekly and intersected in the Project Areas and Leak Belt. It is very important to note
that this data provides fire alerts that allow us to monitor but does not allow us to quantify the area
degraded by fire, it only indicates burning activity within a radius of 375 meters. Therefore, using
satellite images from DETER data, the area of forest fires within the monitored areas is quantified.
In this context, the fire area to be reduced in the biomass stock is measured.

Cartographic information is made available openly and free of charge on the web and is
downloaded, stored, and organized. Furthermore, to control and guarantee the quality of initial data
alerts, we validate deforestation polygons with visual interpretation using satellite images. The
satellite images used to validate the initial data are obtained via Google Earth Engine, distributed
by the responsible agencies with correction and normalization processing to extract surface
reflectance data. The set of images used is composed of images from the Sentinel 2 satellites (MSI
sensor, Multispectral Instrument), Landsat 9 (OLI-2 sensor, Operational Land Imager 2) and monthly
 VCS Joint Project Description & Monitoring Report Template, v4.3

mosaics from Planet NICFI (Norway's International Climate and Forests Initiative Satellite Data
Program). The use of SAR (Synthetic Aperture Radar) images from Sentinel 1 is in the process of
being implemented. Images from the CBERS 4A satellite (WFI sensor, Wide Field Camera), obtained
from the INPE image catalogue, are also used.

6.3.4. Processing LU/LC Change Data

The monitoring system is structured to collect and process data from different sources, such
as INPE, FIRMS, GFW and MAPBIOMAS, using the R language. After processing, the data is
crossed with the monitored properties and stored. Alert validation occurs weekly, using satellite
images manipulated via Google Earth Engine. The results are documented in partial, monthly and
annual reports, which include georeferencing, quantification and visual validation of deforestation
polygons (Figure 1).
 VCS Joint Project Description & Monitoring Report Template, v4.3

Figure 21. Flowchart of the monitoring system’s technical procedures

 VCS Joint Project Description & Monitoring Report Template, v4.3

6.3.4.1. Post-Processing and Accuracy Assessment

PRODES project data will be used annually to monitor land use changes on all lands
managed by the identified deforestation agent (including the project area and lands outside the
project boundaries). Forest cover reference maps will be generated and updated as soon as the
data is released by INPE.

Data from DETER services will be used weekly to evaluate deforestation and forest
degradation alerts (ADegW,I, ADistPA,i,t, Aburn,i,t). Alerts of deforestation and forest degradation
will be verified with visual analysis using satellite images. If deforestation is confirmed in the visual
assessment and by PRODES data, they will be used to estimate GHG emissions due to
deforestation in the project area (ADefPA,i,u,t) or activity transfer leakage (ADefLK,i, u,t) in the
project scenario. If DETER data is not confirmed by PRODES, but is verified with visual analysis
using satellite images, it will be used to update forest cover reference maps and therefore also
counted as deforestation in the project area or transfer leakage of activities in the project scenario .
DETER data has high temporal resolution and lower spatial resolution than PRODES data, which
makes it suitable for generating deforestation alerts, which can be used to guide rapid BRC
responses. Likewise, Global Forest Watch alerts are used for this purpose and with a better spatial
resolution (10 m). The degraded forests detected up to the project start date were disregarded by
the BRC when preparing the first forest benchmark map.

A confusion matrix was generated comparing each land cover map class for the year 2022.
A set of 200 random points distributed by the reference region was generated, with 100 points for
each map class: forest and deforestation (non-Forest). The evaluation of each point was carried out
by photointerpretation using images from Satellite, being classified as ground-truth points to
generate the confusion matrix. The global accuracy found for the reference map was 97.0% for both
classes in 2022, as shown in Table 60. See APPENDIX_XII-
FOREST_BENCHMARK_CLASSIFICATION for details.

Table 60 - Confusion matrix of benchmark map for year 2022.

Users Accuracy
Class Forest Deforestation Total Geral

Forest 98 2 100 98.0

No-forest 3 97 100 97.0
Total Geral 101 99 200
Producer accuracy 6.7 99.9 Global Accuracy

97.0
 VCS Joint Project Description & Monitoring Report Template, v4.3

Project Area

PRODES/INPE data
• Overlay monthly with the project area

DETER/INPE data
• Overlay monthly with the project area

Sentinel Satellital images

• Overlay annualy with the project area

Update of the forest cover

benchmark
Figure 22 – Monitoring steps flowchart.

6.3.4.2. Interpretation and Analyses

PRODES project data will be used to monitor project area deforestation (ADefPA,i,u,t) and
activity shifting leakage (ADefLK,i,u,t) in the project case. Net carbon stock change as a result of
deforestation in the project case in the project area and leakage belt will be calculated taking in
consideration the net carbon stock changes in all pools in the project case (ΔCpools,Def,u,i,t),
according to VMD0015 v2.2 equations 03 to 06 (see section 5.2) and VMD0009 v1.3 equations 01
to 07 (see section 5.3).

DETER services data and direct observation will be used to monitor forest degradation
(ADegW,I, ADistPA,i,t, Aburn,i,t) in the project case. Net carbon stock change as a result of
degradation in the project area in the project case will be calculating taking in consideration the
extraction of trees for illegal timber or fuelwood and charcoal (ΔCP,DegW,i,t) and selective logging
of FSC certified forest management areas (ΔCP,SelLog,i,t), according to VMD0015 v2.2 equations
07 to 18 (see section 5.2).

An initial participatory rural appraisal (PRA) of the communities inside and surrounding the
project area was performed to determine if there was the potential for illegal extraction of trees to
occur. Considering GPD initial scope, it remained characterized that there are no families living
inside the project area, or on project vicinity, exploring the forest for timber and fuel wood, what shall
be considered as a not impact activity driven by subsistence purposes. No timber or fuel wood
 VCS Joint Project Description & Monitoring Report Template, v4.3

economic activity was perceived by BRC. In this sense, BRC will assume that extraction of trees for
timber or fuelwood is not present at the project area. Rather than making a PRA every two years,
BRC will monitor the forest degraded area annually considering the protocols established in this
monitoring plan. This constitutes a methodology deviation which leads to more accurate and
conservative estimates since significance of timber and fuel wood extraction GHG related emissions
will always be tested. This methodology deviation was reported in section 3.6. The degradation
penetration is determined through field verifications. These techniques allow us to map forest gaps
and draw the buffer area based on the access points. The biomass carbon of trees cut and removed
through degradation process (CDegW,i,t) will be monitored through direct measure in sample plots
installed for this purpose before each verification event and with a minimum frequency of 05 years.

In the case FSC certified forest management operation is happening at a specific PAI, the
volume of timber extracted (VEXT,j,z,i,t), the length and width of skid trails in stratum (LSKID,i,t,
WSKID), the area of roads and logging decks (AROAD,i,t, ADECKS,i,t) will be taken from annual
operating plans, exploration authorizations and post exploration reports.

According to common practice in Amazonia, it is assumed that fire is used for land clearing
after deforestation in the project area, in the baseline and project scenarios. Non-CO2 emissions
due to biomass burning are considered according to VMD00015 v2.2 equation 30 and VMD0013
v1.2, equation 01 and 02 (see section 5.2).

6.3.4.3. Documentation
The monitoring report will bring relevant information on the time series of data on land use-
change, and GHG emissions in the monitoring report, considering data sources and processing
protocols, data classification and accuracy assessment, following VMD0015 v2.2. Digital files will
be stored in BRC database. Hard copies will be archived at BRC headquarters.

6.3.5. Estimation of Ex-post Net Carbon Stock Changes and GHG Emissions

Ex-post estimates are performed according to the methodological procedures described in

section 4. The technical description of the monitoring task and an overview of data collection
procedures are described in section 5. All data to be collected is described in section 5, 6.1 and 6.2.
Sections 6.1 and 6.2 also bring information on the applicable quality control and quality assurance
procedures.

6.3.6. Revising the Baseline for Future Project Crediting Periods

The baseline will be updated considering the methodological procedures described in section
3.4 after 10 years of the project start date.
 VCS Joint Project Description & Monitoring Report Template, v4.3

7 QUANTIFICATION OF GHG EMISSION

REDUCTIONS AND REMOVALS
7.1. Data and Parameters Monitored
The first monitoring period spans the end of the dry season and the onset of the wet season
period of 2023 in the Amazon biome, which encompasses the period that’s occurs the most
significative quantity of deforestation due the process of slash and burn (dry season). So, for the
first vintage (2023) the monitoring period of the Amazonas APD Grouped Project is from 21st July
st
2023 to 31 December 2023, for more information’s please section 1.10.

Data / Parameter ADefPA,i,u,t

Data unit ha

Description Area of recorded deforestation in the project area in stratum I

converted to land use u in year t.

Value applied: Table 66.

Comments -

Data / Parameter ADegW,i

Data unit Ha

Description Area potentially impacted by degradation processes in stratum i

Value applied: Table 69.

Comments -

Data / Parameter CDegW,i,t

Data unit t CO2-e.ha-1

Description Biomass carbon of trees cut and removed through degradation

process from plots measured in stratum i in year t.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Value applied: Table 70.

Comments -

Data / Parameter APi

Data unit ha

Description Total area of degradation sample plots in stratum i.

Value applied:

PAI APi
#1 0,00000001
#2 0

Comments

Data / Parameter VEXT,z,i,t

Data unit m3

Description Volume extracted from logging stratum z, in stratum i in year t.

Value applied: 0

Comments -

Data / Parameter LSKID,i,t

Data unit m

Description Length of skid trails in stratum i in year t.

Value applied: 0
 VCS Joint Project Description & Monitoring Report Template, v4.3

Comments -

Data / Parameter Wskid

Data unit m

Description Mean width of skid trails in stratum i

Value applied: 0

Comments -

Data / Parameter AROAD,i,t

Data unit ha

Description Area of roads in stratum i in year t.

Value applied: 0

Comments -

Data / Parameter ADECKS,i,t

Data unit ha

Description Area of logging decks in stratum i in year t.

Value applied: 0

Comments -

Data / Parameter ADistPA,q,i,t

Data unit ha
 VCS Joint Project Description & Monitoring Report Template, v4.3

Description Area impacted by natural disturbance in the project stratum i

converted to natural disturbance stratum q in year t; ha

Value applied: Table 83.

Comments -

Data / Parameter Aburn,i,t

Data unit ha

Description Area burnt for stratum i in year t.

Value applied: Table 63.

Comments Equal to ADistPA,q,i,t + ADefPA,i,u,t in the project case.

Data / Parameter AdefLK,i,t

Data unit ha

Description The total area of monitored deforestation by the baseline agent of

the planned deforestation in stratum i in year t.

Value applied: 0

Comments -

7.2. Baseline Emissions

Baseline emissions are estimated according to VMD0006 v1.4, as part of the procedures
used to set the project baseline. A complete overview of the procedures used to set the baseline can
be found in section 5.1.

The annual area of baseline planned deforestation (AA planed,i,t) is calculated according to
VMD0006 BL-PL v1.4 equation 5. The table below shows the annual area of planned deforestation
over the baseline scenario in all PAIs for the first monitoring period:
 VCS Joint Project Description & Monitoring Report Template, v4.3

Table 61 - Total and annual area of planned deforestation over the baseline scenario in all PAIs in the first
monitoring period.

AAplaned,i,t
Year PAI#01 PAI#02
Ds Db Ds Db
2023 500.00 0.00 0.00 500.00
Aplaned,i,t 5,000.00 5000.00

The baseline carbon stock change in aboveground tree biomass, belowground tree biomass,
aboveground non-tree biomass, belowground non-tree biomass, deadwood, litter, soil organic
carbon and wood products are fixed throughout the first baseline period and can be found on tables
35, 36, 37, 38, 39, 40, 41, 42 respectively.

The net carbon stock changes in all pools in the baseline (ΔCBSL,i,t) is calculated according to
equation 13 from VMD0006 v1.4. The table below shows the net carbon stock changes in all pools
in the baseline in all PAIs for the first monitoring period:

Table 62 - Net carbon stock changes in all pools in the baseline period in all PAIs (t CO2-e) in the first monitoring
period.

ΔCBSL,i,t ΔCBSL,i,t
Year
PAI#01 PAI#02 Total
2023 276.442,79 265.543,73 541.986,52

The greenhouse gas emissions as a result of deforestation activities within the project
boundary are estimated according to VMD0006 v1.4 equation 15 and VMD0013 v1.3, equations 1
and 2. The table below shows the greenhouse gas emissions as a result of deforestation activities
within the project boundary in all PAIs for the first monitoring period. For all purposes, the annual
area of planned deforestation (AA planed,i,t) is considered as burned (A burn,i,t) for GHG emission
estimates in the baseline scenario.

Table 63 - Non-CO2 emissions in the baseline case in all PAIs (t CO2-e) in the first monitoring period.

Aburn,i,t
Year PAI#01 PAI#02 GHGBSL,E
Ds Db Ds Db
2023 500 - - 500 35,021
 VCS Joint Project Description & Monitoring Report Template, v4.3

The baseline net GHG emissions for planned deforestation is determined according to
VMD0006 BL-PL v1.4 equation 1. The table below shows the net carbon stock changes in all pools
in the baseline in all PAIs for the first monitoring period:

Table 64 - Net GHG emissions in the baseline from planned deforestation in the baseline period in all PAIs in the
first monitoring period (t CO2-e).

ΔCBSL,planned ΔCBSL,planned
Year
PAI#01 PAI#02 Total
2023 303.024,03 291.829,60 594.853,63

7.3. Project Emissions

The net GHG emissions in the project case is equal to the sum of stock changes due to
deforestation and forest degradation plus the total GHG emissions minus any eligible forest carbon
stock enhancement, according to VMD0015 v2.3, equation 01 (see section 5.2.5). Data monitored
during the first monitoring period is presented in the table below.

Table 65 - Net GHG emissions in the REDD project scenario up to year t* (t CO2-e) (ex-post).

Year PAI Stratum (i) ΔCP,DefPA,i,t ΔCP,Deg,i,t ΔCP,DistPA,i,t GHGP-E,i,t ΔCP,Enh,i,t ΔCWPS-REDD
Ds 58.887,51 - - - - 58.887,51
#01
Db - - - - - -
2023
Ds - - - - - -
#02
Db - - - - - -
Carbon stock enhancement is conservatively assumed to be zero in all strata, following
VMD0015 v2.3 step 02 criteria.

7.3.1. Deforestation Monitored

The area of recorded deforestation was measured through DETER data and visual
interpretation of high spatial resolution satellite imagery from Sentinel instead of classified images
from PRODES project, during the first monitoring period, because PRODES data was still not
available for the first monitoring period by the time this monitoring report was issued (see more
details on APPENDIX_XIII-MR1_DEFORESTATION_REPORT). This was treated as a deviation
from the monitoring plan and should take place only during the first monitoring event. Deforestation
monitored during the first monitoring period is presented in the table below.
 VCS Joint Project Description & Monitoring Report Template, v4.3

Table 66: Deforestation monitored in the project area in the first monitoring period (ex -post) (ha).

ADefPA,u,i,t
Year PAI#01 PAI#02
Ds Db Ds Db
2023 81.96 0.00 0.00 0.00
The net carbon stock change as a result of deforestation in the project area in the project
case is calculated according to VMD0015 v2.3, equation 03. The table below presents the net carbon
stock change as a result of deforestation in the project area in the project case in the first monitoring
period:

Table 67: Net carbon stock change as a result of deforestation in the project case in the first monitoring period (ex -
post) (t CO2-e).

Year ΔCP,DefPA,i,t ΔCP,DefPA,i,t ΔCP,DefPA,i,t

PAI#01 PAI#02 Total Cumulative

2023 58.887,51 - 58.887,51 58.887,51

7.3.2. Forest Degradation Monitored

GHG emissions related to forest degradation were considered in function of timber, fuelwood
and charcoal collection and selective logging activity in the project area in the project case,
according to VMD0015 v2.3, equation 07 (see section 5.2.2). Data calculated for the first monitoring
period is presented in the table below.

Table 68: Net carbon stock change as a result of degradation in the project area in the project case in stratum i in
year t; (t CO2-e) (ex-post).

Stratum (i)
Year PAI ΔCP,DegW,i,t ΔCP,SelLog,i,t ΔCP,Deg,i,t

Ds 0 0 0
#01
2023 Db 0 0 0
Ds 0 0 0
#02
Db 0 0 0

7.3.2.1. Timber, Fuelwood and Charcoal Collection Monitored

There is no forecast for Timber, Fuelwood, and Charcoal Collection. The owner does not
intend to carry out forest management in the area, and no community use of these products has
been identified within the project areas during the social surveys. Net carbon stock changes as a
 VCS Joint Project Description & Monitoring Report Template, v4.3

result of degradation (ΔCP,DegW,i,t) was calculated according to VMD0015 v2.3, equation 08 and
determined insignificant based on T-SIG (APPENDIX_XII-
FOREST_BENCHMARK_CLASSIFICATION).

Table 69: Area potentially impacted by degradation processes in stratum i in the first monitoring period (ex - post) (t
CO2-e).

ADegW,i
Year
PAI#01 PAI#02
Ds Db Ds Db
2023 0 0 0 0

Table 70: Biomass carbon of trees cut and removed through degradation process from plots measured in stratum i
in year t in the first monitoring period (ex-post) (t CO2-e).

CDegW,i,t
Year
PAI#01 PAI#02
Ds Db Ds Db
2023 0 0 0 0

Table 71: Net carbon stock change as a result of degradation in the project case in the first monitoring period (ex-
post) (t CO2-e).

ΔCP,DegW,i,t ΔCP,DegW,i,t ΔCP,DegW,i,t

Year
PAI#01 PAI#02 Total Cumulative

2023 0 0 0 0

7.3.2.2. Selective Logging Monitored

GHG emissions due to selective logging in the project scenario were zero. No forest
management operations were held in the project area in the first monitoring period. Ex-post
estimates are made based on the GHG emissions arising in the logging gap, logging infrastructure
and the carbon stock in wood products pool, according to VMD0015 v2.3, equation 09 (see section
5.2.2.2). During the initial monitoring period, selective logging was absent; however, as the grouped
project expands, a reassessment of the imperative for such data will be undertaken.

7.3.3. Natural Disturbance Monitored

The area impacted by natural disturbance (A DistPA,q,i,t) is measured according to DETER

database associated with direct observations. The area impacted by natural disturbance is
proportionally reduced to reflect previous firewood/charcoal extraction (DDRF), in ex-post estimates,
 VCS Joint Project Description & Monitoring Report Template, v4.3

according to VMD0015 v2.3, equation 19 (see section 5.2.3). In the case the natural disturbance
monitored is also related to wildfires, the area of natural disturbance is equal to the sum of the areas
of all burn scars perceived in an annual basis, following VMD0015 v2.3, equations 22 and 21. Data
monitored for the first monitoring period are presented in the table below.

Table 72: Area impacted by natural disturbances (ex post) (ha).

ADistPA,q,i,t
Year DDRF
PAI#01 PAI#02
Ds Db Ds Db
2023 0 0 0 0 0
Carbon stock changes in all pools as a result of natural disturbance (C P,Dist,q,i) is calculated
according to VMD0015 v2.3, equation 24. Data monitored for the first monitoring period are
presented in table 32.

Net carbon stock changes in pools as a result of natural disturbance is calculated according
to VMD0015 v2.3, equation 23. Data calculated for the first monitoring period are presented in table
32.

GHG emissions resulting from areas undergoing natural disturbance are calculated
according to VMD0015 v2.3, equation 20. Data calculated for the first monitoring period is presented
in the table below.

Table 73 - Net carbon stock change as a result of natural disturbance in the project case in the project area in
stratum i in year t (t CO2-e ha-1) (ex post).

Stratum
Year PAI ADistPA,q,i, ΔCP,Dist,q,i,t ΔCP,DistPA,i,t
(i)
t
Ds - 599,10 -
#01
Db - 628,94 -
2023
Ds - 599,10 -
#02
Db - 628,94 -

7.3.4. Non-CO2 Emissions Monitored

Burn scars from wildfires (A burn,q,i,t) are measured according to ∆NBR (Normalized Burn
Index) spectral index and verified with high spatial resolution satellite imagery from Sentinel, along
with ground verifications (see section 5.2.4). Data monitored for the first monitoring period are
presented in the table below.

Data monitored for the first monitoring period are presented in the table below.

Table 74 - Area impacted by wildfires (ex post) (ha).

 VCS Joint Project Description & Monitoring Report Template, v4.3

Aburn,q,i,t

Year DDRF

PAI#01 PAI#02
Ds Db Ds Db
2023 0 0 0 0

The average aboveground biomass stock before burning (Bi,t) is calculated according to
VMD0013 v1.3, equation 2 (see section 5.2.4). Data monitored for the first monitoring period are
presented in the table below.

Table 75 - Average aboveground biomass stock before burning for stratum i, year t (tons d.m.ha -1).

Stratum
Year PAI Bi,t
(i)
Ds 324,11
#01
2023 Db 300,36
Ds 251,45
#02
Db 268,88

Non-CO2 emissions due to biomass burning are calculated according to VMD0013 v1.3,
equation 1 (see section 5.2.4). Data calculated for the first monitoring period is presented in the
table below.

Table 76 - Greenhouse gas emissions due to biomass burning in stratum i in year t of each GHG (CO2, CH4,
N2O) (t CO2e).

Stratum (i)
Year PAI Aburn,i,t Bi,t COMFi Ebiomassburn,i,t

Ds 0,00 324,11 0,45 0,00

#01
Db 0,00 300,36 0,45 0,00
2023 Ds 0,00 251,45 0,45 0,00
#02
Db 0,00 268,88 0,45 0,00

GHG emissions from fossil fuels and nitrogen application were conservatively excluded
following VM0007 v1.7, table 06, criteria. Non-CO2 emissions due to biomass burning in stratum i
in year t (EBiomassBurn,i,t) is equal to Greenhouse gas emissions as a result of deforestation activities
within the project area in the project case in stratum i in year t (GHG P,E,i,t).
 VCS Joint Project Description & Monitoring Report Template, v4.3

7.4. Leakage Emissions

GHG emissions due to leakage are based on activity shifting and market-effects leakage
throughout the project lifetime. Leakage emissions are determined according to VM0007 v1.7
section 8.4.2 equation 49 (see report section 5.3). Data calculated for the first monitoring period is
presented in the table below.

Table 77 – Leakage Emissions

Year ΔCLK-AS,planned ΔCLK-ME ΔCLK-REDD

2023 0 0 0

7.4.1. Activity Shifting Leakage

Net greenhouse gas emissions due to activity shifting leakage (ΔCLK-AS,planned) is zero in
the first monitoring period as there are no forested areas subject to legal suppression across all the
lands managed by the identified deforestation agent disregarding the project boundary (see section
3.4). Methodologically speaking, deforestation by the identified agent of the planned deforestation
in the absence of the project (WoPRi,t) is equal to the total area of planned deforestation over the
baseline period for project (A planned,i) times the projected annual proportion of land that will be
deforested (D%planned,i,t), what makes the new calculated forest clearance by the baseline agent of
the planned deforestation where no leakage is occurring (NewRi,t) and the total area of monitored
deforestation by the baseline agent of the planned deforestation (AdefLK,i,t) to be set as zero (see
section 5.3.1).

New calculated forest clearance by the baseline agent of the planned deforestation was
calculated according VMD0009 v1.3, equation 05. The area of activity shifting leakage is determined
according to VMD0009 v1.3, equation 06.

7.4.2. Market Effects Leakage

Leakage factor for market-effects calculations (LFME) is calculated according to VMD0011

v1.2 criteria (see section 5.3.2).

Carbon emission due to displaced timber harvests in the baseline scenario (CBSL,XBT,i,t) is
calculated according to VMD0011 v1.2 equation 5. Summed emissions from timber harvest
potentially displaced through implementation of carbon project (ALT,i) are estimated according to
VMD0011 v1.2 equation 4. Market-Effects Leakage Through Decreased Timber Harvest
(LKMarketEffects,timber) is estimated according to VMD0011 v1.2 equation 2.

9 Adjusted to reflect to project scope.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Carbon emission due to displaced fuelwood/charcoal harvests in the baseline scenario is

calculated according to VMD0011 v1.2 equation 7. Summed emissions from fuelwood/charcoal
harvests in the baseline case potentially displaced through project implementation (ALFW/C,i) is
calculated according to VMD0011 v1.2 equation 8. Market Effects Leakage Through Decreased
Harvest of Fuelwood and Charcoal Sold into Regional and/or National Markets
(LKMarketEffects,FW/C) are calculated according to VMD0011 v1.2 equation 5.

GHG emissions from market effects (ΔCLK-ME) are calculated according to VMD0011 v1.2
equation 1Valeu Silvio, Data calculated for the first monitoring period is presented in the table below.

Table 78 - Net greenhouse gas emissions due to market- effects leakage (t CO2-e) (ex post)

Year VBSL,EX,i,t FGBSL,t LKMarketEffects,timber LKMarketEffects,FW/C ΔCLK-ME

2023 22,300.00 5,000.00 0 0 0

7.5. GHG Emission Reductions and Carbon Dioxide Removals

7.5.1. Total Net GHG Emission Reduction

Net GHG emission reduction estimates are based in VM0007 v1.7 equation 2 (see section
5.4). Data calculated for the first monitoring period is presented in the table below.

Table 79 - Total net GHG emission reductions of the REDD project activity (t CO2e) (ex-post).

Net GHG
Baseline Project Leakage emission
Year emissions or emissions or emissions reductions
removals removals
or removals
ΔCBSL-REDD ΔCWPS-REDD ΔCLK-REDD NERREDD
2023 594.853,63 58.887,51 - 535.966,12
TOTAL 594.853,63 58.887,51 - 535.966,12

7.5.2. Calculation of AFOLU Pooled Buffer Account Contribution

Buffer is calculated through the new verra platform (Project Hub) and calculator, (see section
5.4.1). Buffer withholding percentage is calculated according to AFOLU Non-Permanence Risk Tool
v4.2 available at Verra’s Project Hub (ANNEX_IV-NON-PERMANENCE_RISK_TOOL_V4.2). The
overall non-permanence risk rating is presented in the table below:
 VCS Joint Project Description & Monitoring Report Template, v4.3

Table 80 - Overall Risk Ratting for the first monitoring period.

Risk Category Rating

a) Internal Risk 0

b) External Risk 6

c) Natural Risk 3.5

Overall Risk Ratting (a + b + c) 12

7.5.3. Uncertainty Analysis

The uncertainty in baseline rate of deforestation is set as zero (UncertaintyBSL,RATE = 0),

as the deforestation rates are based on actual deforestation plans, following VMD0017 v2.2, section
5.1.1 criteria. Uncertainty in the combined carbon stocks and greenhouse gas sources in the REDD
baseline scenario is estimated according to VMD0017 v2.2 equation 5. The percentage uncertainty
in the combined carbon stocks and greenhouse gas sources were calculated as the 95% confidence
interval half width as a percentage of the mean (APPENDIX_XII-
FOREST_BENCHMARK_CLASSIFICATION). Total Uncertainty in REDD baseline scenario is
estimated according to VMD0017 v2.2 equation 6. The uncertainty in REDD project scenario is
estimated according to VMD0017 v2.2 equation 13. The total error in the REDD+ project activity is
therefore calculated by VMD0017 v2.2 equation 21 10. Deductions are made in the case total error
in the REDD+ project activity exceeds 15% of NERREDD at the 95% confidence level according to
VMD0017 v2.2 equation 2111 (see section 5.4.3). Data calculated for the first monitoring period is
presented in the table below.

Table 81 - Total net GHG emission reductions of the REDD+ project activities up to year t*adjusted to account for
uncertainty (t CO2e) (ex-post).

Year NERREDD NERREDD+_ERROR Adjusted_NERREDD+

2021 535.966,12 29.024,81 535.966,12
Total 535.966,12 29.024,81 535.966,12

10 Here suitable not to show values related to WRC project activities, which were not included in the scope of this project.
11Here suitable not to show factors related to ARR or WRC project activities, which were not included in the scope of this
project.
 VCS Joint Project Description & Monitoring Report Template, v4.3

7.5.4. Calculation of Verified Carbon Units

Total number of Verified Carbon Units (VCUs) generated by the project activity
implementation is estimated (ex-ante) according to VM0007 v1.7 equation1912 (see section 5.4.4).
Data calculated for the first monitoring period is presented in the table below.

Table 82 - Number of Verified Carbon Units (VCU) (ex-post).

Year Adjusted_NERREDD+ BufferPlanned VCUt

2021 535.966,12 64.315,93 471.650
Total 535.966,12 64.315,93 471.650

Table 83 – Non-permanence Risk Rating

State the non-permanence risk rating (%) 12%

Has the non-permanence risk report been ☒ Yes ☐ No
attached as either an appendix or a separate
document?
For ARR and IFM projects with harvesting, Not applicable
state, in tCO2ethe Long-term Average (LTA).
Has the LTA been updated based on ☐ Yes ☐ No
monitored data, if applicable? If no, provide justification.
State, in tCO2e, the expected total GHG 5.765.427 tCO2e
benefit to date
If a loss occurred (including a loss event or
reversal), state the amount of tCO 2e lost:

Table 84 – Emissions (ex-post) from the project.

Vintage Baseline Project Leakage Buffer pool Reduction Removals Total VCU
period emissions emissions emissions allocation s VCUs VCUs issuance
(tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e)

21-July- 748,586.2 58,887.51 19,454.22 82,763.85 670,244.5 0 587,481

2023 to 3 0
31-Dec-
2023

12 Here suitable to reflect ex-ante estimates.

 VCS Joint Project Description & Monitoring Report Template, v4.3

Vintage Baseline Project Leakage Buffer pool Reduction Removals Total VCU
period emissions emissions emissions allocation s VCUs VCUs issuance
(tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e) (tCO2e)

748,586.2 58,887.51 19,454.22 82,763.85 670,244.5 0 587,481

3 0
Total

Table 85 – Differences in reduction/removals from ex-ante and ex-post.

Vintage period Ex-ante Achieved Percent Explanation for the

estimated reductions/ difference difference
reductions/ removals
removals
21-July-2023 553,988 535.966,12 -3.36%
to 31-Dec-
2023
Total 553,988 535.966,12 -3.36%
 VCS Joint Project Description & Monitoring Report Template, v4.3

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 VCS Joint Project Description & Monitoring Report Template, v4.3

NOGUEIRA, Euler Melo et al. Estimates of forest biomass in the Brazilian Amazon: New allometric
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Projeto MapBiomas Alerta - Sistema de Validação e Refinamento de Alertas de Desmatamento com

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