Vår standard

The carbon balance of land-based systems plays a fundamental role in climate change mitigation. According to the Intergovernmental Panel on Climate Change (IPCC) Sixth Assessment Report, terrestrial ecosystems currently act as a significant net carbon sink, absorbing CO₂ emissions from fossil fuels and industrial processes. Managed and natural forests account for most of this net removal, while deforestation and forest degradation result in substantial emissions. The report further emphasises that active and well-managed forests are essential to maintaining and strengthening this sink over time.

In managed forest systems, carbon is primarily stored in living biomass—trees—which also constitute the resource base for wood products such as sawlogs, pulpwood and bioenergy. Carbon storage is therefore not external to the production system but an integral component of forest management decisions. The level of carbon stock in forests is directly influenced by management choices regarding growth, thinning and harvest over long time horizons. As a result, the development of forest carbon stocks cannot be understood independently of the economic and operational logic of forestry.

Carbon Capture Company has developed the Carbon Forestry Standard as an overarching certification framework for additional carbon removals and their long-term storage in living tree biomass in actively and commercially managed forests available for wood supply. The standard establishes the common quality requirements, governance arrangements and certification procedures under which certification methodologies and country modules may be assessed and approved by Carbon Capture Company.

The standard has been developed primarily for Swedish forest conditions and forestry practice. Country modules for jurisdictions with comparable forest conditions and commercial management systems may be assessed and approved under the same framework. Each module shall demonstrate compliance with the standard and specify the adaptations required to address national legislation, forest data, growth models and forestry practice. Application in another jurisdiction requires explicit approval by Carbon Capture Company of the relevant methodology and country module.

Carbon Capture Company (CCC) owns and operates the certification scheme established under this standard. CCC develops and maintains the standard, approves methodologies and country modules, appoints independent assessors, takes certification decisions, issues certificates of compliance and carbon forestry sequestration units, and maintains the registry. Independent experts and certification bodies perform validation, verification and technical assessments and submit reports and attestation statements as the basis for CCC’s decisions.

CCC’s strategic objective is recognition by the European Commission as a certification scheme under Regulation (EU) 2024/3012 establishing the Carbon Removals and Carbon Farming Certification Framework (CRCF). The standard addresses quantification, additionality, long-term storage and sustainability, with the objective of meeting the applicable CRCF requirements. Recognition covering Improved Forest Management depends on the relevant delegated act entering into force and on successful completion of the required assessments. CCC has initiated preparatory work with Swedac concerning the scheme’s suitability for accreditation, with the objective of enabling certification bodies to obtain accreditation for the relevant scope.

In parallel, CCC is preparing for assessment by the Integrity Council for the Voluntary Carbon Market (ICVCM), seeking CCP-Eligible status for its crediting programme and CCP approval of the applicable methodologies, enabling eligible credits to carry the Core Carbon Principles label. Neither European Commission recognition nor ICVCM approval has yet been obtained. Current implementation provides operational evidence to support external assessment and continued development of the scheme. Any amendments required for recognition or approval shall be handled through CCC’s governance and document-control procedures.

A key feature of the standard is that it adopts a forward-looking and project-based approach, where carbon removals are assessed relative to a baseline representing economically rational forest management in the absence of carbon revenues. This reflects the fact that forest management decisions are inherently based on expectations about future growth, markets and management strategies, rather than historical averages.

Certified carbon removals under this standard are generated through changes in forest management that affect the allocation of biomass growth between harvest and standing stock. Carbon credits thus represent an additional product within the forest production system, alongside traditional forest products. The value of carbon credits influences management decisions in the same way as other forest products, thereby enabling a balanced optimisation between carbon storage and wood supply.

By providing a robust and operational framework for certifying forest-based carbon removals, the Carbon Forestry Standard supports the achievement of Union objectives under the Paris Agreement, including the collective goal of climate neutrality by 2050 as set out in Regulation (EU) 2021/1119 (the European Climate Law). It also contributes to the objectives of Regulation (EU) 2018/841 (the LULUCF Regulation), which establishes a Union target of 310 million tonnes of CO₂ equivalent in net removals by 2030.

At the same time, the standard recognises that forests play a dual role in the transition to a climate-neutral economy: they act both as carbon sinks and as a source of renewable raw materials and energy. As fossil carbon in materials such as oil and cement is phased out, the demand for renewable, bio-based carbon will increase. Ensuring a balanced development of forest carbon stocks and wood supply is therefore not only a climate issue, but also a matter of maintaining long-term economic welfare in a low-carbon society.

Why this standard is needed

This standard has been developed specifically for actively and commercially managed forests, where timber production remains a core management objective. Rotation-based forestry makes a substantial contribution to European wood supply, particularly in Sweden, Finland and the Baltic states. A carbon certification framework serving these forests must address growth, harvesting and regeneration as connected processes within a continuing forest production system.

The standard enables additional carbon removals to become a remunerated output of forestry, alongside timber and other forest products. Carbon revenues create an incentive to allocate part of an economically viable harvest potential to increasing standing forest capital, while active management maintains and strengthens long-term growth and productive capacity. The objective is to combine increased and sustained carbon storage with a secure and potentially growing supply of renewable raw materials to the bioeconomy.

The forest management unit is a continuing production system comprising stands at different stages of development. Growth occurs throughout the system, while harvesting is concentrated in mature stands. As stands mature, their annual growth may no longer provide an adequate return on the capital represented by the standing timber. Harvesting at an appropriate stage releases that capital, supplies renewable raw materials and allows the establishment of a new generation of trees.

Regeneration also allows advances in forest management to be incorporated into the production system. Improved planting material, better establishment methods, site-adapted species choices and knowledge developed since the previous generation was established can increase the productive capacity and resilience of the replacement forest. Harvesting followed by successful regeneration is therefore an investment in the system’s future growth and carbon uptake. It can help maintain a high average growth rate across the holding over successive rotations.

Harvesting an individual mature stand does not in itself constitute a reversal of credited carbon storage under this standard. The relevant accounting boundary is the forest management unit as a whole. Where the required carbon stock is maintained across that unit, harvesting is part of the continuing growth, harvest and regeneration cycle. Verified additional increases in the unit’s carbon stock may generate carbon credits in accordance with the applicable methodology. Any reduction below the required carbon stock shall be assessed and addressed under the methodology’s reversal and liability rules.

Article 1 Definitions

For the purposes of this standard, the following definitions apply:

• ‘carbon removal’ means the anthropogenic removal of carbon from the atmosphere and its durable storage in living tree biomass;
• ‘activity’ means one or more practices or processes carried out by an operator, or a group of operators, resulting in a carbon removal from carbon forestry;
• ‘biogenic carbon pool’ means a pool of biogenic carbon as referred to in Regulation (EU) 2024/3012. Under this standard only living tree biomass is included; litter, dead wood, dead organic matter and carbon in mineral soils and organic soils are not included;
• ‘operator’ means any legal or natural person or public entity who operates or controls an activity, or to whom decisive economic power over the technical functioning of the activity has been delegated; in the case of a carbon forestry activity, ‘operator’ means a forest owner or manager as defined by national law, or a competent public entity;
• ‘group of operators’ means a legal entity that represents at least two operators and is responsible for ensuring that those operators comply with this standard;
• ‘activity year’ means the calendar year within the activity period for which carbon stock changes are quantified and verified for the purpose of issuing carbon forestry sequestration units;
• ‘activity period’ means the period during which management activities are implemented with the objective of increasing carbon stocks in living biomass relative to the baseline, and during which the activity generates a net carbon removal benefit, as determined in the applicable certification methodology. The activity period reflects the time horizon over which changes in forest management are expected to generate additional carbon removals and shall not be shorter than ten years;
• ‘monitoring period’ corresponds to the duration of the commitment undertaken by the operator to maintain the carbon stocks generated under the activity. This period defines the permanence obligation associated with issued carbon units. During the monitoring period, the operator shall ensure that the verified carbon stock, including any defined guarantee level, is maintained in accordance with the requirements set out in this standard and the applicable certification methodology;
• ‘carbon forestry’ means any practice or process, carried out over an activity period of at least ten years, related forest management and resulting in capture and storage of atmospheric carbon into a biogenic carbon pool;
• ‘certification scheme’ means the organisational framework for administering certification under this standard, including methodology approval, appointment and oversight of independent assessors, certification decisions, certificate issuance, credit issuance and registry management. CCC owns and operates the certification scheme and seeks recognition by the European Commission pursuant to Regulation (EU) 2024/3012;
• ‘certification body’ means an independent conformity assessment body appointed by CCC to conduct validation, verification and certification audits under this standard and the applicable methodology, holding the accreditation or official recognition required for the relevant scope. The body submits audit reports and attestation statements to CCC and does not take certification decisions or issue certificates of compliance or carbon forestry sequestration units. During the transitional phase, independent experts perform the assessment tasks specified in Article 7:2;
• ‘certification methodology’ refers to the specific approach, method, or set of procedures used to assess and certify compliance with the requirements of a certification scheme. It defines how the assessment and verification process will be conducted, including sampling methods, data collection techniques, analysis procedures, and criteria for evaluation. Certification methodologies are typically tailored to the specific context and requirements of the certification scheme they are associated with. They provide detailed guidance on how to implement the certification process effectively and ensure consistency and accuracy in certification outcomes.
• ‘country module’ means a jurisdiction-specific application of a certification methodology, approved by CCC, specifying the adaptations and requirements necessary to apply that methodology under the forest conditions, legislation, data sources, growth models and forestry practice of the relevant jurisdiction;
• ‘certification’ means CCC’s formal decision, based on independent assessment and documented internal review, that an activity complies with the applicable requirements of this standard and the approved certification methodology and country module, including the mandatory sustainability requirements;
• ‘certification audit’ means an audit carried out by a certification body;
• ‘re-certification audit’ means an independent audit providing evidence for CCC’s decision on whether certification shall be maintained, updated, suspended or withdrawn;
• ‘certificate of compliance’ means a document issued by CCC confirming its decision that an activity complies with the applicable requirements of this standard and the approved certification methodology and country module, based on independent audit reports and attestation statements and CCC’s documented assessment;
• ‘verification’ means the independent assessment of the net carbon removal benefit generated by an activity during an activity year or a longer period determined in accordance with Article 3;
• ‘verification statement’ means the document issued by the independent third party carrying out the verification, stating (a) the verified net carbon removal benefit for the activity year or longer period covered by the verification, (b) whether the commitment to maintain the carbon stock is being met, and (c) whether the mandatory sustainability requirements continue to be met and whether the co-benefit measures committed by the operator have been implemented, as specified in the applicable certification methodology. Where verification forms part of a re-certification audit, the independent re-certification audit report may also serve as the verification statement, provided that it explicitly includes the findings required under points (a) to (c);
• ‘reversal’ means the voluntary or involuntary release of carbon captured and stored by an activity back into the atmosphere;
• ‘carbon forestry sequestration unit’ means one metric tonne CO2 equivalent of certified net carbon removal benefit generated by a carbon forestry activity and registered by a certification scheme in its certification registry or, once established, in the Union registry referred to in Article 12 of Regulation (EU) 2024/3012. For the purposes of this standard, a carbon forestry sequestration unit corresponds to a carbon credit that may be issued, transferred and traded on a market;

Article 2 Eligibility for certification

Carbon removals shall be eligible for certification under this standard where they meet all of the following conditions:

– they are generated from an activity that complies with the quality criteria set out in Articles 3 to 6;

– they are independently verified in accordance with Article 7;

– the operator or group of operators is not excluded from certification under Article 8 of Commission Implementing Regulation (EU) 2025/2358, including disclosure of current and past participation, within the preceding five years, in other certification schemes, as further specified in the applicable certification methodology.

Quality criteria

Article 3 Quantification

As a general rule, carbon removals shall be quantified for each activity year, reflecting the annual dynamics of forest growth and harvesting. Where data availability or monitoring constraints do not allow for annual quantification with sufficient accuracy, quantification and verification may cover more than one activity year, provided that this is justified in the applicable certification methodology and does not compromise the integrity of the quantification.

In the choice of methods relevant to the calculation of greenhouse gas emissions and removals, a conservative approach shall be applied, in line with the IPCC Guidelines for National Greenhouse Gas Inventories, where applicable. This implies that methods and assumptions shall be selected so that emissions are not underestimated and carbon removals are not overestimated.

Carbon removals generated by carbon forestry shall be quantified with a high level of accuracy in order to ensure environmental integrity and minimise uncertainty. Quantification shall, where feasible, be based on Tier 3 methodologies in accordance with the 2006 IPCC Guidelines and subsequent refinements. Monitoring shall be based on an appropriate combination of field measurements, remote sensing and modelling, as specified in the applicable certification methodology. The methodology shall make best use of available data sources, including national forest inventories, airborne laser scanning and digital forest management plans, and ensure consistency with national greenhouse gas inventories.

A carbon forestry activity shall demonstrate a net carbon removal benefit, quantified as the difference between carbon stock development under the activity and under the baseline scenario, adjusted for associated emissions:

Net carbon removal benefit = CRtotal – CRbaseline – GHGassociated > 0

where:

(a) CRtotal is the carbon stock development under the activity;
(b) CRbaseline is the carbon stock development under the baseline scenario;
(c) GHGassociated represents direct greenhouse gas emissions associated with silvicultural operations, including transport to the forest roadside.

Baseline approach

Baselines shall be activity-specific and forward-looking, reflecting expected forest development under economically rational forest management in the absence of carbon revenues. This approach recognises that forest management decisions are based on expectations of future growth, costs, prices and management objectives, rather than on historical averages alone. The baseline shall therefore represent a realistic and internally consistent management scenario under prevailing economic, regulatory and operational conditions.

Baselines shall be based on high-quality forest management plans and detailed stand-level data, including species composition, age, site productivity, stocking and applicable operational constraints. The baseline shall represent a realistic and internally consistent management strategy for the forest holding under prevailing economic and regulatory conditions.

The use of advanced digital tools, including geographic information systems, remote sensing, modelling and machine learning, shall be encouraged in order to improve accuracy and reduce administrative costs.

Baselines shall be periodically updated, at the beginning of each activity period, unless otherwise specified in the applicable certification methodology, to reflect updated forest data, revised management options and relevant changes in economic or regulatory conditions.

System boundary

Carbon removals shall, as a general rule, be assessed at the level of the forest management unit, corresponding to the entire forest holding under the control of the operator or group of operators.

This system boundary reflects the fact that forest management decisions are taken across the holding as a whole. Harvest levels, silvicultural treatments and standing volume are optimised across stands with different characteristics, and actions in one part of the holding directly influence management decisions in other parts. Assessing carbon removals at a smaller spatial scale would therefore risk internal leakage and would not accurately reflect real-world forest management.

In specific cases, a more limited system boundary may be applied where justified by the nature of the activity. This applies in particular to afforestation of land that has not previously been part of the actively managed forest holding, such as the conversion of abandoned agricultural land to forest.

In such cases, the activity may be assessed separately, provided that it can be demonstrated that:

• the activity area is clearly delineated and not part of an existing forest management unit;
• the activity does not result in displacement of harvesting or other management activities within the holding or to other areas under the control of the operator;
• the baseline and additionality assessment appropriately reflect the land-use change and its specific conditions.

The certification framework addresses leakage at the level of the forest management unit under the control of the operator, ensuring that activities do not result in displacement of harvesting or management within the holding. Potential market leakage beyond the control of the operator is not attributed to individual projects, as such effects cannot be directly observed or robustly quantified at project level and depend on broader market dynamics and policy conditions. The treatment of such system-wide effects is considered a matter for Union-level policy design and shall be addressed, where relevant, through regulatory provisions under the CRCF. Notwithstanding this, applicable certification methodologies may apply a conservative precautionary deduction in respect of residual market leakage risk, reflecting the fact that this risk, while expected to be small, cannot be demonstrated to be zero. The specific deduction rate and its application are set out in the applicable certification methodology.

Article 4 Baseline and additionality

Additionality shall be assessed on the basis of the baseline established in accordance with Article 3. Any activity shall be additional. To that end, it shall meet both of the following criteria:

• it goes beyond national statutory requirements at the level of an individual operator;
• the incentive effect of the certification is needed for the activity to become financially viable.

Additionality shall be demonstrated through specific additionality tests in accordance with the applicable certification methodologies.

This shall reflect the fact that forest management decisions are inherently based on long-term economic considerations. Activities that increase carbon stocks, such as reduced harvesting intensity, extended rotations or modified thinning regimes, typically involve a cost or foregone revenue. The generation of carbon credits must therefore provide a sufficient economic incentive for such changes in management to be implemented.

Carbon removals in managed forests arise from deliberate management decisions affecting forest growth and/or the allocation of forest growth between harvest and standing stock. Additionality is therefore demonstrated where the presence of carbon revenue leads to a measurable shift in this allocation compared to the baseline scenario.

The demonstration of additionality shall be based on economically grounded methods, which may include financial analysis, comparison of management scenarios or other tests specified in the applicable certification methodology. The assessment shall demonstrate that the activity would not be implemented, or would not be implemented to the same extent, in the absence of carbon credit revenues.

The additionality assessment shall be consistent with the baseline definition and shall rely on the same underlying data, assumptions and system boundary, ensuring coherence and transparency in the certification process.

Article 5 Storage, monitoring and liability

An operator or group of operators shall demonstrate that an activity aims to store the carbon over the long-term. The certification methodologies shall promote the prolongation of the monitoring period of the relevant carbon forestry activities, aiming at ensuring the long-term storage in biomass of the CO2 captured and to provide financial incentives to carbon forestry operators over the long term. To this end, it is appropriate that the certification methodologies incentivise operators to prolong the monitoring period several times, with the aim of storing captured carbon for at least several decades.

All applicable certification methodologies shall include clearly defined and operational risk management and liability mechanisms, ensuring that any reversal of carbon stocks during the monitoring period is fully detected, accounted for and compensated in a manner that preserves environmental integrity.

An operator or group of operators shall comply with both of the following criteria:

• they shall be subject to rules of monitoring and mitigating any identified risks of reversal occurring during the monitoring period.
• they shall be liable to address any reversal of the carbon captured and stored by an activity, occurring during the monitoring period, through appropriate liability mechanisms as set out in the applicable certification methodologies.

The monitoring rules shall for carbon forestry be set out in accordance with the rules laid down in the applicable certification methodologies. The monitoring of removals shall be based on an appropriate combination of on-site measurements with remote sensing or modelling according to rules set out in the appropriate certification methodology. It shall make the best use of advanced technologies available making full use of already existing tools, and ensure consistency with the national GHG inventories.

The liability mechanisms shall for carbon forestry be set out and duly justified in the applicable certification methodology and include up-front insurance or collective buffers.

CCC monitors fulfilment of the commitment to maintain the carbon stock throughout the monitoring period on the basis of monitoring information and independent verification statements. Verification statements shall cover individual activity years or, where required by data quality, longer periods comprising consecutive activity years, in accordance with Article 3 and the applicable certification methodology.

The carbon removed and subsequently stored by a carbon removal activity shall be considered released to the atmosphere at the end of the monitoring period, unless that monitoring period is prolonged through a new certification of the activity. This provision applies for accounting purposes and does not imply a physical release of carbon.

Article 6 Sustainability

A carbon forestry activity shall at least generate co-benefits for the sustainability objective related to protection and restoration of biodiversity and ecosystems. An activity shall not significantly harm and may also generate co-benefits for one or more of, the following sustainability objectives:

• climate change mitigation beyond the net carbon removal benefit;
• climate change adaptation;
• sustainable use and protection of water and marine resources;
• transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;

In addition, carbon forestry activities during the activity period shall be designed and implemented in such a way that the long-term productive capacity of the forest is maintained or enhanced. Activities shall not result in a reduction of future forest growth potential at the level of the forest management unit. Where feasible, activities should contribute to increasing growth and resilience over time, thereby supporting both carbon storage and the sustainable supply of renewable forest-based raw materials.

This reflects the role of forests within the Union’s bioeconomy, where sustainably managed forests are expected to deliver both carbon removals and renewable biomass that can substitute fossil-based materials and energy carriers in line with Union policy objectives.

For the purposes of biodiversity, a carbon forestry project shall demonstrate compliance with the minimum sustainability requirements laid down in the applicable certification methodology. Compliance with PEFC or FSC may be used as a means of demonstration, but operators shall in all cases demonstrate alignment with the sustainability and “do no significant harm” principles as required under Regulation (EU) 2024/3012 and relevant Union environmental objectives.

Certification

Article 7:1 Certification methodologies

An operator or a group of operators shall apply a certification methodology and, where applicable, a country module approved by CCC for the relevant activity and jurisdiction. These shall specify how the requirements of Articles 3 to 6 are fulfilled. CCC shall maintain a publicly available list of approved methodologies and country modules, including their geographical scope and applicable versions. Approval for one jurisdiction does not establish approval for another. Methodologies, country modules and amendments shall be assessed and approved in accordance with CCC’s governance procedures.

An operator or group of operators shall apply to CCC for certification and submit an activity plan and monitoring plan in accordance with the applicable methodology and country module. The assessment shall establish whether the activity meets the requirements of this standard and the methodology and country module applied by the operator, including the requirements for additional carbon removals in commercially managed forests.

During the transitional phase, CCC shall appoint competent independent third-party experts to perform the necessary validation, verification and technical assessments in accordance with Article 7:2. CCC may also accept existing reports, attestations or official records from independent third parties, including public authorities, as evidence for the matters they substantiate. Their independence, relevance, scope and reliability shall be assessed and documented. Any matters not adequately covered by such evidence shall be subject to additional independent assessment. Following the appointment of certification bodies, those bodies shall perform the assigned independent assessment tasks in accordance with Article 7:2 and may use existing third-party evidence subject to the same evidential requirements.

The appointed assessors shall submit reports and attestation statements documenting their findings, conclusions and any identified non-conformities. Where several assessors contribute, their respective responsibilities and the evidence covered by each assessment shall be clearly identified.

A designated person within CCC shall compile an assessment report drawing together the independent findings and supporting evidence. The report shall document compliance with the applicable requirements, identify any outstanding non-conformities or evidence gaps and provide a reasoned recommendation to approve or reject the application for certification.

A different competent and authorised person within CCC, who has not participated in the assessment of the application or preparation of the assessment report, shall take the formal decision to approve or reject certification. The decision and its reasons shall be documented. Certification shall not be approved while non-conformities preventing certification remain unresolved.

Following approval, CCC shall issue the certificate of compliance. CCC shall publish the certificate and the independent audit report in its certification registry. Where necessary to protect commercially sensitive information, a summary of the audit report may be published. Where the assessment relies on several independent reports and existing third-party records, CCC shall publish an assessment summary identifying the evidence relied upon and the basis for its decision, subject to the same confidentiality requirements.

The net carbon removal benefit shall be independently verified once the relevant harvest and management data have been compiled. Verification shall cover each individual activity year where the available data allow sufficient accuracy. Where sufficient accuracy requires a longer period, verification shall cover consecutive activity years in accordance with Article 3 and the applicable certification methodology. Verification may be performed by one or several appointed assessors, each attesting the matters within its competence. Their verification statements shall identify the verified quantity, the evidence considered and any qualifications or non-conformities. Where verification forms part of a re-certification audit, the audit report may serve as the verification statement if it includes all required verification findings.

CCC shall review the verification evidence and decide the quantity eligible for issuance. CCC alone shall authorise and issue carbon forestry sequestration units. Issuance shall reflect the operator’s requested share of eligible removals and shall not exceed the verified quantity eligible under the applicable methodology, after all required deductions, buffer allocations and other adjustments.

Re-certification audits shall be carried out at the end of the activity period and the monitoring period, whenever new national laser scanning data becomes available, or more frequently as specified in the applicable methodology. Additional audits may be triggered by significant updates to forest inventories, forest management plans or other underlying data supported by sufficiently reliable and transparent evidence.

Following a re-certification audit, the appointed assessors shall submit their audit reports and attestation statements to CCC. CCC shall apply the same separation between assessment-report preparation and formal decision-making as for initial certification. CCC shall decide whether certification is to be maintained, updated, suspended or withdrawn and shall issue any corresponding certificate of compliance. The certificate and the independent audit report, or an appropriately justified public summary, shall be published in the registry.

Operators shall provide the appointed assessors and CCC with access to the activity premises, data and documentation necessary for assessment and decision-making. Detailed requirements for competence, authorisation, decision-making, record retention and appeals shall be established in CCC’s governance procedures.

The certification methodologies under this standard aim to:

• ensure the robustness and transparency of carbon removals in managed forests;
• promote the protection and restoration of biodiversity and ecosystems;
• support the long-term economic viability and competitiveness of commercial forestry in the jurisdictions where the standard is applied;
• ensure that carbon forestry activities do not result in a reduction of long-term forest growth potential at the level of the forest management unit, and, where feasible, contribute to maintaining or enhancing forest growth and resilience over time;
• minimise the administrative and financial burden for operators, particularly for small-scale operators, keep the certification process as simple as possible, and easy to use;
• ensure that cases of reversal are addressed through appropriate liability mechanisms such as collective buffers or up-front insurance mechanisms and as a last resort direct cancellation of units.

The certification methodologies shall include the following elements, taking into consideration the specificities for different activities:

• type of activity and description of the practices and processes covered, including its project period and monitoring period;
• rules for identifying all carbon removal sinks and GHG emission sources referred to in Article 3;
• rules for calculating the baseline referred to in Article 3;
• rules for calculating the total carbon removals referred to in Article 3;
• rules for calculating GHGassociated emissions referred to in Article 3;
• rules for updating the project-specific baseline referred to in Article 3;
• rules to address uncertainties in a conservative manner in the quantification of carbon removals referred to in Article 3;
• rules on leakage, including any deduction applied in respect of market leakage referred to in Article 3;
• rules to carry out the specific additionality tests referred to in Article 4;
• rules on monitoring and mitigation of any risk of release of the stored carbon referred to in Article 5;
• rules on appropriate liability mechanisms referred to in Article 5, including rules on the risk of failure of the relevant liability mechanism;
• rules on the minimum sustainability requirements referred to in Article 6;
• rules on the monitoring and reporting of the co-benefits referred to in Article 6.

Article 7:2 Certification bodies

Participation in the scheme is voluntary and is intended to remain voluntary following recognition under CRCF. CCC currently operates in a transitional phase pending CRCF recognition and the establishment of the corresponding accreditation arrangements. During this transitional phase, independent experts appointed by CCC perform validation, verification and technical assessments. Their competence, impartiality and freedom from conflicts of interest shall be assessed and documented before appointment. Each expert shall have the expertise required for the assigned tasks, including, as relevant, forestry, forest inventory, baseline assessment, carbon accounting and sustainability assessment. Existing independent third-party evidence may be used as specified in Article 7:1.

Independent experts and certification bodies submit audit reports and attestation statements to CCC. They do not take certification decisions or issue certificates of compliance or carbon forestry sequestration units. CCC retains these responsibilities throughout the operation of the scheme, including following the appointment of accredited or officially recognised certification bodies.

Until such bodies have been appointed, references in this standard to certification bodies shall be understood as references to the independent experts appointed for the assessment tasks concerned. These appointments do not constitute accreditation or recognition by a public authority.

CCC shall pursue assessment of the scheme’s suitability for accreditation by the relevant national accreditation body and the appointment of certification bodies accredited or officially recognised for the relevant scope. Certification under CRCF shall commence only when the necessary scheme recognition and certification-body arrangements are in place.

Certification bodies appointed under this standard shall:
(a) demonstrate competence to perform the assigned validation, verification and audit tasks;
(b) be accredited by a national accreditation body or recognised by a competent authority for the relevant scope, as applicable;
(c) be legally and financially independent from the operators and groups of operators they assess;
(d) exercise impartiality, objectivity and independent professional judgement; and
(e) demonstrate the sector-specific expertise necessary for the methodologies and country modules concerned.

Neither independent experts nor certification bodies shall validate or verify their own work. They shall not undertake independent assessments of activities for which they have provided project development or commercial advisory services, or where other interests could compromise their impartiality. Remuneration shall not depend on approval of certification or the quantity of credits issued.

A certification body may engage experts for specified assessment tasks but retains responsibility for their work and for the audit reports and attestation statements issued under its authority. Experts appointed during the transitional phase may subsequently be engaged by, or form part of, a certification body, provided that all applicable competence and impartiality requirements are met.

CCC shall publish and keep up to date a list of appointed independent experts and certification bodies, identifying their roles and appointment scopes. For certification bodies, the list shall identify the applicable accreditation or official recognition, its scope and the responsible accreditation body or competent authority. Appointments under the transitional arrangements shall be clearly distinguished from accredited or officially recognised appointments.

Carbon Capture Credits – Registry

Carbon Capture Company has established a registry for carbon removals to make publicly available the information related to the certification process, in an accessible way, containing the information listed below. The registry uses electronic templates, to make publicly accessible in a secure way the information related to the certification process, including the certificates of compliance and updated certificates of compliance, to enable the tracing of the quantity of certified units and avoid double counting. The registry is financed by fixed fees payable by operators, proportionate to the number of carbon credits issued, to sufficiently contribute covering the annual operating costs of establishment and management of the registry, such as those for staff or IT tools.

Using the unique credit number and code, the following information can be traced to each Carbon Capture Company certified carbon credit:

• Name and type of project to capture carbon dioxide by creating a forest carbon sink, including the name and contact details of the operator or group of operators;
• Geographical location of the carbon sink;
• Activity year (vintage) of the credit;
• Permanence of the carbon removed (years);
• Information that the credit is ex-post;
• Sequestered carbon expressed as CO2 equivalents;
• Name and version of the certification methodology, including reference to the applicable methodology for calculating net carbon removal;
• Carbon Capture Company name, address and logo;
• Place and date of issue of the certificate.

Carbon Capture Company certifies the quantity and quality of carbon removals recorded in the registry, acting as an independent guarantor of the accuracy of this information. Certification by Carbon Capture Company does not in itself constitute a marketing claim or environmental declaration regarding a specific carbon forestry sequestration unit. Any claim made by an operator, broker or buyer in relation to a certified unit shall not exceed what has been certified. The specific rules governing permissible claims are set out in the Credit Description Standard.

Governance

The governance of the scheme is designed to ensure a clear separation between rule-setting, technical assessment and project implementation. Carbon Capture Company does not act as an operator and does not carry out forest management activities. Certification is based on a distributed model of independent functions, where key elements of the certification process are performed by external actors with demonstrated competence in forestry, forest inventory and carbon accounting.

Validation and verification activities are carried out by independent external experts who are not part of Carbon Capture Company and who exercise independent professional judgement. These experts are engaged within the framework of the certification scheme but operate under defined requirements for impartiality, competence and objectivity. Key technical components are performed by specialised independent actors, including field measurements and forest inventory data collection forming the basis for forest management plans, baseline modelling and periodic reassessment, validation and verification of project performance, and independent verification of harvest data. This structure ensures that critical elements of the certification process are separated and subject to independent assessment and cross-checking, thereby reducing the risk of bias and ensuring the credibility of certified carbon removals.

The scheme currently operates with independent experts appointed by CCC and is being developed towards assessment by accredited or officially recognised certification bodies, as described in Article 7:2. Independent assessors provide reports and attestation statements, and existing independent third-party evidence may be accepted in accordance with Article 7:1. A designated person within CCC compiles the assessment report. A different competent and authorised person within CCC, who has not participated in the assessment or preparation of that report, takes the formal certification decision. CCC retains responsibility for issuing certificates of compliance and carbon forestry sequestration units. This allocation of responsibilities applies throughout the operation of the scheme.

In addition to the distributed model of independent technical functions, Carbon Capture Company engages independent third-party assurance providers to review key elements of the certification scheme. In particular, the certification registry and core aspects of the certification process are subject to external review by an independent assurance provider (currently PricewaterhouseCoopers, PwC). This external assurance supports the robustness, traceability and consistency of the system, particularly with regard to the integrity of issued carbon units and the reliability of registry operations. The role of the assurance provider is complementary to, and does not replace, the role of accredited certification bodies as defined under Regulation (EU) 2024/3012.

Carbon Capture Company has established and maintains a structured system for transparency, internal control, and the handling of complaints and appeals as an integral part of the certification scheme. The scheme ensures an appropriate level of transparency to enable public trust and scrutiny. The Carbon Forestry Standard, including its methodologies and governance structure, is made publicly available. General information on certified projects and aggregated data on issued carbon units are disclosed in a manner that allows stakeholders to understand the functioning and outcomes of the system, while commercially sensitive information is handled in accordance with applicable confidentiality requirements.

A formal procedure for complaints and appeals is implemented and maintained. Complaints may be submitted by any stakeholder, including operators, contracted experts or third parties. Upon receipt, each complaint is registered, acknowledged within a defined timeframe, and subject to an initial assessment to determine whether it falls within the scope of the certification scheme. Complaints within scope are investigated through a structured process that includes review of relevant documentation and, where necessary, consultation with involved parties or independent technical assessment. The investigation is carried out by a person or function independent of the activity being assessed. Based on the outcome of the investigation, a decision is made regarding whether the complaint is upheld or rejected, and where non-conformities are identified, appropriate corrective actions are defined and implemented. The outcome is communicated to the complainant within a defined timeframe. Appeals against certification decisions are handled separately from the original decision-making process to ensure objectivity and impartiality. All complaints and appeals are documented and tracked until closure.

The certification scheme applies a structured approach to the identification, classification and management of non-conformities to ensure the consistent and correct application of the standard and methodology. Non-conformities may be identified through validation and verification activities, internal reviews, monitoring processes or complaints. Each non-conformity is documented and classified according to its severity. Minor non-conformities are deviations that do not materially affect certification outcomes but require correction. Major non-conformities may affect the reliability of certification and must be resolved before certification can be maintained. Critical non-conformities compromise the validity of certification and may result in suspension or withdrawal. Corrective actions are defined with clear responsibilities and timelines, and their implementation is monitored. Certification is only granted or maintained once relevant non-conformities have been adequately addressed. Where non-conformities affect previously issued carbon units, appropriate measures are taken to maintain environmental integrity, including adjustment, cancellation or compensation of affected units.

The certification scheme operates a registry that ensures full traceability of carbon units throughout their lifecycle. Each carbon credit is assigned a unique identifier, and all relevant information relating to issuance, transfer, cancellation and retirement is recorded. The registry shall prevent duplicate issuance and duplicate use of units. Each unit may be issued only once, may be transferred between accounts with a complete transaction history, and shall not be transferred or used again following retirement or cancellation. All transactions are recorded in a manner that provides a complete and auditable history. Registry operations are subject to independent external review, including by the independent assurance provider, to ensure their robustness and integrity. The system is designed to be compatible with the future Union registry under the CRCF.

The certification scheme maintains an internal control system to ensure the consistent and correct application of the standard and methodology. This includes documented procedures, independent review of key decisions, and systematic handling of non-conformities. All data, assumptions and decisions are documented and traceable, and an audit trail is maintained for all certification steps, allowing independent review of how results have been derived. The internal control system is complemented by periodic independent reviews carried out by external assurance providers, focusing on key elements such as registry management and certification procedures.

The certification scheme is subject to continuous improvement to ensure alignment with evolving regulatory requirements, scientific developments and operational experience. Information from monitoring, verification, complaints, non-conformities and external assurance is systematically used to improve procedures, methodologies and governance.

This governance framework supports transparent and accountable certification under the Carbon Forestry Standard and provides a basis for external assessment against applicable CRCF and ICVCM requirements. References to those frameworks describe the scheme’s development objectives and do not imply that recognition or approval has already been granted.

The Nature of Forest Carbon Stocks

Carbon removals generated under this standard are based on increases in carbon stocks in living tree biomass within actively managed forest systems. While certification and monitoring are conducted over defined time periods, this does not imply that the underlying carbon storage is inherently temporary. The duration of activity and monitoring periods relates to certification and accounting rules and does not imply a limitation on the physical persistence of carbon stocks, which may be maintained over longer time horizons under continued active forest management.

In managed forests, the growing stock represents a form of biological capital. This capital generates a continuous return in the form of annual growth. Under normal conditions of sustainable forest management, harvesting does not exceed growth over time. As a result, an increased level of growing stock can be maintained over long time horizons, provided that forest management remains economically viable and continues to be actively applied.

Carbon credits issued under this standard therefore reflect verified increases in carbon stocks over a defined project and monitoring period. The duration of the activity and monitoring period is a feature of the certification and accounting framework, not a limitation of the physical persistence of the carbon stock itself.

The certification scheme addresses the risk of reversals through monitoring, risk mitigation and liability mechanisms, as set out in the applicable certification methodologies. These mechanisms are designed to ensure that any loss of carbon stocks during the monitoring period is appropriately addressed, thereby safeguarding the environmental integrity of certified carbon removals.

This standard does not recognise passive non-management or the absence of active forest management as a valid carbon forestry activity at the level of the forest management unit. Carbon removals must result from deliberate and verifiable changes in forest management practices that influence the development of carbon stocks over time. Activities based solely on refraining from management or allowing unmanaged biomass accumulation do not meet the requirements of this standard, as they do not ensure a reliable basis for long-term carbon storage and may, over time, lead to reduced growth, increased disturbance risk and diminished capacity to sustain carbon removals, as well as undermine the long-term productive capacity of the forest and its role in supplying renewable raw materials.

However, this does not preclude the designation of limited areas within the forest management unit for nature conservation and biodiversity enhancement purposes, including areas managed through active habitat management or, where appropriate, free development. Such areas may aim to protect, restore or enhance existing natural values and ecological functions, provided that they are consistent with applicable sustainability requirements and do not compromise the overall integrity, additionality and performance of the carbon forestry activity.

Uncertainty and Conservative Quantification

Carbon removals certified under this standard shall be quantified with a high level of accuracy and in a manner that minimises uncertainty. Quantification shall be based on forest management plans of high quality, supported by field measurements, remote sensing data and scientifically validated growth and yield models. The methodology shall make best use of advanced available tools while maintaining consistency with national greenhouse gas inventories and applicable IPCC guidance.

All quantification shall follow a conservative approach so that carbon removals are not overestimated and associated greenhouse gas emissions are not underestimated. Where uncertainty cannot be eliminated, it shall be addressed in a manner that preserves environmental integrity.

The applicable certification methodology shall include rules for identifying, assessing and documenting relevant sources of uncertainty, including uncertainties related to forest inventory data, model assumptions, remote sensing inputs, growth estimates and reassessment of carbon stocks over time. Where uncertainty exceeds defined thresholds, appropriate conservative adjustments shall be applied to the quantified carbon removals before carbon units are issued.

Such adjustments may take the form of deductions from the estimated net carbon removal benefit or other conservative corrections specified in the methodology. The rules for such adjustments shall be transparent, reproducible and proportionate to the significance of the uncertainty identified.

Uncertainty shall also be considered when updating baselines, reassessing project performance and determining the number of carbon units eligible for issuance. The objective is to ensure that only carbon removals supported by sufficiently robust evidence are certified and registered.

Through this approach, the certification scheme ensures that quantified carbon removals represent a prudent and credible estimate of the climate benefit generated by the activity, in line with the requirements of Regulation (EU) 2024/3012 and the principles of conservative accounting.

Conflict of Interest and Independence

Carbon Capture Company has established and maintains rules and procedures to identify, prevent and manage conflicts of interest within the certification scheme. The purpose of these rules is to ensure that all certification-related decisions and technical assessments are taken in an impartial, objective and credible manner.

All persons and organisations involved in validation, verification, baseline modelling, reassessment, data collection, registry management or other certification-related functions shall be free from commercial, financial or organisational interests that could compromise, or be perceived to compromise, their independence. This applies both to internal functions of the certification scheme and to contracted external experts.

Before being engaged, all external experts and organisations performing certification-related functions shall declare any actual, potential or perceived conflicts of interest. Such declarations shall be documented and reviewed by the certification scheme. Where a conflict of interest is identified, the person or organisation concerned shall not participate in the relevant activity unless the conflict has been demonstrably mitigated in a manner that preserves independence and impartiality.

In particular, no person or organisation involved in project development, commercial advisory services to the operator, or financial arrangements directly linked to the outcome or volume of certified carbon units shall carry out validation, verification, baseline modelling or other independent technical assessments for the same activity. Remuneration arrangements for contracted experts shall be structured so that they do not create incentives to overestimate carbon removals or otherwise influence technical judgement.

These requirements form part of the certification scheme’s internal control system and are subject to periodic review. Through this approach, the certification scheme ensures that all critical functions are exercised with independence and in the public interest, in line with the integrity objectives of Regulation (EU) 2024/3012.