Draft guideline: Accounting for carbon removals from tree plantings

This draft Accounting for Carbon Removals From Tree Plantings Guideline (draft guideline) is for entities seeking to include carbon removals from tree plantings within a Climate Active carbon account. A carbon account typically measures sources of greenhouse gas emissions only. This draft guideline explains how an entity can also measure carbon removals from sequestration activities (i.e. eligible tree plantings) within their emissions boundary, without the creation of offset units, a process known as insetting.

The draft guideline is published here to provide information about changes that have been made to it since its previous version, which has been informed by the feedback that we received through public consultation. Public consultation and engagement was completed in late 2022 and early 2023 and the input from many organisations is acknowledged.

Please be aware that this draft guideline is not in effect under Climate Active and is not to be used at this time - it is an updated draft only.

The draft guideline must not be used in isolation. Entities seeking to account for carbon removals from tree plantings must also account for land use and land use change emissions. The Climate Active Land and Agricultural Emissions Guideline (currently under development) details how to account for emissions from land and agricultural based activities. These guidelines must be used together to account for both carbon removals and emissions sources.

The Department is currently undertaking consultation on proposed updates to the program to help shape Climate Active’s future direction in the context of a changing landscape for credible voluntary climate action (the ‘Program Direction Consultation 2023’). Some of the draft guideline’s potential policy positions and technical settings may be impacted by broader proposals considered as part of the Program Direction Consultation 2023. The draft guideline will be updated where appropriate for consistency with any outcomes from the Program Direction Consultation 2023.