ARTICLE 6.4 MECHANISM A6.4-SB009-A02 Recommendation Activities involving removals under the Article 6.4 mechanism Version: 01.0 A6.4-SB009-A02 Recommendation: Activities involving removals under the Article 6.4 mechanism Version: 01.0 TABLE OF CONTENTS Page 1. PROCEDURAL BACKGROUND ............................................................................ 3 2. CONTEXT OF REMOVALS UNDER THIS GUIDANCE .......................................... 3 3. REQUIREMENTS .................................................................................................... 4 3.1. Monitoring .................................................................................................... 4 3.2. Post-crediting period monitoring, reporting, and remediation of reversals ...................................................................................................... 5 3.3. Reporting ..................................................................................................... 6 3.4. Accounting for removals .............................................................................. 7 3.5. Methodologies applicable for the crediting period ........................................ 7 3.6. Addressing reversals ................................................................................... 7 3.6.1. Reversal risk assessment ........................................................... 7 3.6.2. Post reversal actions ................................................................... 8 3.6.3. Addressing reversal risk and reversals ....................................... 10 3.7. Avoidance of leakage................................................................................... 11 3.8. Avoidance of other negative environmental and social impacts ................... 12 3.9. Host Party roles ........................................................................................... 12 2 of 13 A6.4-SB009-A02 Recommendation: Activities involving removals under the Article 6.4 mechanism Version: 01.0 1. Procedural background 1. The Conference of the Parties serving as the meeting of the Parties to the Paris Agreement (CMA), by its decision 3/CMA.3 “Rules, modalities and procedures for the mechanism established by Article 6, paragraph 4, of the Paris Agreement”, paragraph 6(c), requested the Supervisory Body of the mechanism established by Article 6, paragraph 4, of the Paris Agreement (Article 6.4 mechanism) to elaborate and further develop, on the basis of the rules, modalities and procedures of the Article 6.4 mechanism (RMP), recommendations on activities involving removals, including appropriate monitoring, reporting, accounting for removals and crediting periods, addressing reversals, avoidance of leakage, and avoidance of other negative environmental and social impacts, in addition to the activities referred to in chapter V of the RMP (Article 6, paragraph 4, activity cycle), to be considered at its fourth session (November 2022). 1 2. In response to this request, the Supervisory Body agreed on the recommendations on activities involving removals under the Article 6.4 mechanism contained in the annex to the addendum of its annual report to the CMA at its fourth session2. 3. The CMA, by its decision 7/CMA.4, paragraphs 19 and 20, invited Parties and admitted observer organizations to submit, via the submission portal, by 15 March 2023, their views on activities involving removals and requested the Supervisory Body to consider the views of Parties and observers in elaborating and further developing recommendations on activities involving removals, while taking into account the mandate provided to the Supervisory Body contained in paragraph 24(a)(ix) of the RMP, and considering broader inputs from stakeholders provided in a structured public consultation process. 4. This document is prepared for the consideration of the Supervisory Body with a view to facilitate its work to make recommendations to the CMA in response to the CMA mandate mentioned in paragraph 3 above. 2. Context of removals under this guidance 2.1 Context 5. Relevant extracts from the Intergovernmental Panel on Climate Change (IPCC) Sixth Assessment Report (AR6) Working Group III (WGIII) definitions of activities involving removals include the following: (a) Anthropogenic removals as the withdrawal of greenhouse gases (GHGs) from the atmosphere as a result of deliberate human activities.