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The report examines the transition of voluntary carbon markets into the Paris Agreement era, specifically assessing how to prevent 'double counting' where emission reductions are claimed by both voluntary offsets and national targets. It identifies three potentially viable models—contribution claims, NDC crediting, and non-NDC crediting—and recommends focusing on challenging mitigation options and countries with ambitious Nationally Determined Contributions (NDCs) to maximize climate impact.

The Clean Air Task Force (CATF) submitted comments to the California Air Resources Board (ARB) arguing against reducing indirect land use change (ILUC) emissions estimates for biofuels. CATF contends that the GTAP model used by ARB undercounts emissions by ignoring water scarcity constraints, failing to distinguish between commercial and non-commercial forests, and using flawed yield improvement assumptions. Specifically, CATF cites research showing that accounting for irrigation constraints can increase land-based emissions by 27.5%. The document also highlights that climate-driven drought in the US Midwest may decelerate corn yields and that the current framework ignores nitrous oxide emissions from increased fertilizer use required to sustain yield growth.