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The report finds that REDD+ projects under Verra's methodologies systematically over-credit their climate benefits due to inflated baselines, underestimated leakage, and exaggerated forest carbon stocks. It further argues that social safeguards are often treated as a 'check-box activity,' failing to protect vulnerable forest communities from displacement and rights violations. The authors conclude that REDD+ is ill-suited for generating carbon offsets and recommend a shift toward a contributions-based approach and rights-based safeguards.