Climate accounting
LULUCF
Definition
LULUCF (land use, land-use change and forestry) is a greenhouse gas inventory sector under the UNFCCC covering anthropogenic emissions by sources and removals by sinks resulting from land use, land-use change and forestry activities, reported using IPCC methodologies such as the 2006 IPCC Guidelines. Under the Kyoto Protocol it had distinct accounting rules (Articles 3.3 and 3.4); under the Convention, Annex I Parties report it annually as part of national inventories.
References
Overview
What it means
The sector captures carbon stock changes in forests, cropland, grassland, wetlands and settlements — deforestation adds emissions while afforestation and forest growth create removals. Accounting choices (such as "managed land" proxies) strongly affect reported totals.
How it is used
Countries report LULUCF in national GHG inventories and count eligible removals toward climate targets; it underpins REDD+, forest-reference levels and land-sector contributions to NDCs.
Why it matters
The land sector can swing between a major emission source and a major sink; credible LULUCF accounting determines whether forest and land pledges deliver real atmospheric benefit.