LULUCFregnskapets

LULUCF accounting, short for land use, land-use change and forestry accounting, refers to the accounting of greenhouse gas emissions and removals that arise from changes in land use and from forestry activities. It is a component of national greenhouse gas inventories and international climate reporting under the UN Framework Convention on Climate Change (UNFCCC) and, in many jurisdictions, forms a separate chapter within national climate policy. The sector covers activities and land categories such as forests, croplands, grasslands, wetlands, and settlements, and tracks changes in carbon stocks due to growth, harvest, deforestation, reforestation, soil carbon dynamics, and land management practices.

Measurement and methods follow guidelines developed by the Intergovernmental Panel on Climate Change (IPCC). Countries may use stock-change approaches, production approaches, or a combination, depending on data availability and policy choices. The accounting quantifies net emissions or removals of greenhouse gases, primarily carbon dioxide, but also including methane and nitrous oxide in soil and litter pools. Disturbances such as wildfires, pests, or drainage changes can alter stock trajectories and introduce uncertainties that policymakers seek to manage through reporting and revision cycles.

Policy relevance is significant because LULUCF can offset emissions from other sectors or, conversely, contribute net emissions, influencing a country’s overall climate target performance. Reporting is integrated into national inventories and submitted to international bodies, informing compliance, target setting, and policy design in forestry, agriculture, and land management. The LULUCF sector also intersects with biodiversity, land stewardship, and climate resilience initiatives.