Land use, land-use change and forestry (LULUCF) is defined by the United Nations Climate Change Secretariat as a "greenhouse gas inventory sector that covers emissions and removals of greenhouse gases resulting from direct human-induced land use, land-use change and forestry activities."
LULUCF has impacts on the global carbon cycle and as such, these activities can add or remove carbon dioxide (or, more generally, carbon) from the atmosphere, influencing climate. LULUCF has been the subject of two major reports by the Intergovernmental Panel on Climate Change (IPCC). Additionally, land use is of critical importance for biodiversity.
Land-use change can be a factor in CO2 (carbon dioxide) atmospheric concentration, and is thus a contributor to global climate change. IPCC estimates that land-use change (e.g. conversion of forest into agricultural land) contributes a net 1.6 ± 0.8 Gt carbon per year to the atmosphere. For comparison, the major source of CO2, namely emissions from fossil fuel combustion and cement production amount to 6.3 ± 0.6 Gt carbon per year.
This decision sets out the rules that govern how with emission reduction commitments (so-called Annex 1 Parties) account for changes in carbon stocks in land use, land-use change and forestry. It is mandatory for Annex 1 Parties to account for changes in carbons stocks resulting from deforestation, reforestation and afforestation (B Article 3.3) and voluntary to account for emissions from forest management, cropland management, grazing land management and revegetation (B. Article 3.4).