Babarmahal, Kathmandu.
Forest reference levels (FRLs) apply only to activities for reducing emissions from deforestation and forest degradation, whereas FRLs apply also to “Plus” activities related to the conservation, sustainable management of forests and enhancement. FR(E)Ls are the benchmarks for assessing the performance of forest-related mitigation activities allowing countries to measure, report, and verify emission reductions and removals resulting from their mitigation efforts. Forest reference levels are expressed as tons of CO2 equivalent per year for a reference period against which the emissions and removals from a results period will be compared.