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carbon pools within the project boundary, but project participants may choose not to account
for one or more carbon pools if they provide transparent and verifiable information showing
that the choice will not increase the expected net GHG removals. The general characteristics of
a baseline are contained in paragraphs 20 to 22 of the CDM A/R M&P.
Establishment of Baseline net GHG removals
The baseline GHG removals for a proposed A/R CDM project shall be established:
• By project participants in accordance with provisions for the use of approved and new
baseline methodologies (contained in decision 19/CP.9, the CDM A/R M&P and relevant
decisions of the COP/MOP);
• In a transparent and conservative manner regarding the choice of approaches, assumptions,
methodologies, parameters, data sources, key factors and additionality, and taking into
account uncertainty;
• On a project-specific basis;
• In the case of small scale A/R CDM project activities, in accordance with simplified
modalities and procedures developed for such activities;
• Taking into account relevant national and/or sectoral policies and circumstances, such as
historical land uses, practices and economic trends.
Carbon pools and baseline net GHG removals
In calculating the baseline GHG removals and/or actual GHG removals, project participants
may choose not to account for one or more carbon pools, and/or emissions of the GHGs
measured in CO 2 equivalents, while avoiding double counting. This is subject to the provision
of transparent and verifiable information that the choice will not increase the expected GHG
removals. Project participants shall otherwise account for all significant changes in carbon
pools and/or emissions of the GHGs measured in CO 2 equivalents by the sources that are
increased as a result of the implementation of the A/R project activity, while avoiding double
counting.
Baseline approaches
In choosing a baseline methodology for an A/R CDM project activity, project participants
shall select from among the following approaches the one deemed most appropriate for the
project activity, taking into account any guidance by the EB, and justify the appropriateness of
their choice:
• Existing or historical, as applicable, changes in carbon stocks in the carbon pools within the
project boundary;
• Changes in carbon stocks in the carbon pools within the project boundary from a land use
that represents an economically attractive course of action, taking into account barriers to
investment;
• Changes in carbon stocks in the pools within the project boundary from the most likely
land use at the time the project starts.
Section C.6. Assessment and demonstration of additionality
The concept of additionality in A/R CDM project activities is basically the same as that of the emission
reduction CDM. The concept of additionality in A/R CDM is defined in A/R CDM M&P as follows:
“The proposed A/R CDM project activity is additional if the actual net GHG removals by sinks are
increased above the sum of the changes in carbon stocks in the carbon pools within the project
boundary that would have occurred in the absence of the registered A/R CDM project activities.”
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