Net carbon stock losses of previously reported removals
Measurement answer
What this metric measures
Reports net carbon stock losses from removals previously reported by the company in the year those losses occur, with traceability to the affected removal and storage boundary.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- The reporting year in which the carbon stock losses occur.
- Aggregation
- Net carbon stock losses occurring during the reporting year, linked to removals previously reported by the company.
- Pillar
- Environmental
- Topic
- Carbon removals and permanence
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Carbon stocks associated with removals previously reported by the company; the disclosure must identify the applicable storage pool, removal activity or project, and inventory or monitoring boundary.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Measurement AuthoritySource evidence
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Defines Measurement
- Mapping outcome
- Direct Evidence
- Source locator
- Page 71, Requirement 23: Permanence for removals
- Measurement Authority3f32913865e9d15dac25
GHG Protocol
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 71, Requirement 23: Permanence for removals
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- The reporting year in which the carbon stock losses occur.
Unit meaning: Each field uses its source-defined unit and retains the applicable scope, category, land-sector method and boundary.
Table fields and units
- reporting year
- previously reported removal reference
- removal activity or project
- storage pool and carbon pool
- net carbon stock loss
- spatial and inventory or monitoring boundary
- loss classification
- method and uncertainty notes
Published dimensions
- storage pool
- removal activity or project
- carbon pool
- spatial boundary
- traceability level
- uncertainty
- permanence
- inventory or monitoring boundary
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. Requirement 23 explicitly requires companies to account for and report this annual outcome. It is a separately reportable permanence result rather than an emission factor, calculation operand, or optional method context. The source does not prescribe a single unit or formula, so publication is retained as a structured disclosure with field-level quantity units and required boundary and method disclosures.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 27 August 2026
Land Sector and Removals Standard
- Publisher
- GHG Protocol
- Edition
- Version 1.1, published 30 June 2026; effective 1 January 2027
- Locator
- Page 71, Requirement 23: Permanence for removals
Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Net carbon stock losses of previously reported removals”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Land Sector and Removals Standard, Version 1.1, published 30 June 2026; effective 1 January 2027.
- Report the accounting method used to determine net carbon stock losses and identify any included gains, recoveries, or offsets used in determining the reported net amount.
- Disclose the unit used for each reported quantity and any gas-to-CO2e characterization or conversion method, where applicable.
- Identify the previously reported removal record, removal activity or project, storage pool, carbon pool, and spatial boundary to which each loss relates.
- Disclose the timing of the loss, the reporting year in which it is recognized, uncertainty treatment, monitoring status, and whether the event is classified as a physical inventory loss or a reversal.
- Explain any changes in boundary, monitoring, traceability, or permanence assumptions that affect comparability with the originally reported removal.
Record-specific limitations
- The cited requirement does not prescribe a reporting unit, calculation formula, or detailed netting method.
- This metric is limited to losses of carbon stocks associated with previously reported removals and must not be used to report unrelated land-management emissions, biogenic-product emissions, avoided emissions, GHG credits, or general forestry outcomes.
- A physical stored-carbon loss within the inventory boundary must remain distinguishable from a reversal caused by loss of the relevant pool boundary or monitoring.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.