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The document outlines a three-step process for developing performance indicators to track GHG mitigation policies: formulating a list of possible indicators, selecting a feasible subset based on six guiding principles, and establishing a data collection and monitoring plan. It categorizes indicators into five primary types—input, activity, intermediate effect, GHG effects, and non-GHG effects—to assess both the delivery of resources and the resulting environmental, social, and economic changes.

The document presents a methodology developed by the World Resources Institute and partners to standardize corporate GHG accounting for deforestation and land occupation. It addresses the inconsistency in current corporate reporting caused by the flexibility of existing frameworks like the GHG Protocol's Land Sector and Removals Guidance (LSRG). By using open, globally consistent spatial datasets, the methodology provides a common reference for emission factors across various crops and jurisdictions to improve transparency and comparability in scope 1 and scope 3 inventories.

The guidelines serve as a supplement to the Greenhouse Gas Protocol for Project Accounting, offering a program-neutral framework for project developers and program designers to account for GHG reductions and derive marginal grid emission factors.

The Global Farm Loss Tool (GFLT) is a measurement framework designed for growers of specialty crops to quantify food that reaches maturity but does not enter the human consumption supply chain. The guidance outlines methodologies for in-field sampling and direct weighing, as well as tracking losses in subsequent on-farm stages such as packinghouses, processing facilities, and storage. By categorizing losses as marketable, edible but not marketable, or spoiled, the tool helps growers and buyers identify operational efficiencies and secondary market opportunities. Additionally, the GFLT integrates calculations to estimate the associated greenhouse gas emissions and water use impacts of these losses, allowing users to track intensity reductions following interventions.