PCS TA 001 Biomass Burning Tool_v1.0

Document Control

Document identification

• Document code: PCS-TA-001

• Title: Biomass Burning Tool

• Scope: Quantification tool for estimating GHG emissions from biomass burning events and/or controlled burning activities, as applicable under PCS methodologies and monitoring requirements.

• Application: Used to quantify emissions and/or leakage deductions where biomass burning is relevant to the project boundary or monitoring period under applicable PCS methodologies.

Version history and change log

Table DC-1. Revision history

Version	Date	Status	Summary of changes	Prepared by	Approved by
v1.0	TBD	Draft	Release for public consultation	PCS	TBD

Superseded versions

No superseded versions for v1.0.

Governance note on versioning and archiving

Only the latest approved version of this tool shall be used for new project registrations and for quantification/verification of monitoring periods unless PCS specifies otherwise. Superseded versions shall be archived and retained for traceability and audit purposes, including for projects assessed under earlier versions where applicable, consistent with PCS governance rules.

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Chapter 1 - Introduction and Purpose

1

The PCS Biomass Burning Emissions Tool defines standardized procedures for quantifying greenhouse gas emissions resulting from the burning of biomass within Nature-Based Solutions project boundaries. Biomass burning can occur as part of planned management interventions, such as controlled burns or clearing operations, or as unplanned incidents, including accidental wildfires or illegal burning for land conversion. Because fire causes the rapid release of carbon stored in vegetation and detrital pools, and because it generates non-CO₂ gases such as methane and nitrous oxide, it must be accounted for consistently across all PCS-registered projects.

2

The intent of this tool is to provide a transparent and scientifically robust framework for calculating emissions from burning events, ensuring that project emission reductions or removals are not overstated. The tool is applicable to forestry, mangrove, agricultural, and other vegetated landscapes where the combustion of biomass results in measurable carbon losses. It aligns with the Intergovernmental Panel on Climate Change guidelines and integrates seamlessly with PCS methodologies that require the quantification of stock changes and non-CO₂ emissions.

3

This tool supports project developers, validation and verification bodies, and the PCS Secretariat by establishing consistent rules for identifying burning events, estimating available biomass, quantifying combustion, and converting emissions into CO₂-equivalent terms. It also establishes data and monitoring requirements so that all calculations can be independently verified. By standardizing estimation procedures across ecosystem types and project activities, this tool ensures that PCS upholds its objectives of environmental integrity, methodological clarity, and credible climate impact.

Chapter 2 - Scope and Applicability

1

This tool applies to all PCS Nature-Based Solutions projects in which the burning of biomass results in greenhouse gas emissions that must be quantified and reported. Burning events may occur intentionally as part of land or vegetation management, or unintentionally through accidents, climatic conditions, or unauthorized human activity. In every case where combustion leads to the loss of biomass carbon stocks or produces non-CO₂ gases, the tool must be used to determine the associated emissions.

2

The tool is applicable across a wide range of vegetated ecosystems, including forests, mangroves, shrublands, grasslands, agroforestry systems, and mixed land-use mosaics. Its applicability extends to both above-ground biomass and detrital pools such as deadwood and litter wherever these materials are consumed by fire and contribute measurably to emissions. The tool also applies when fire affects biomass that has accumulated due to storms, disease, windthrow, or natural mortality, provided that such material contributes to combustion and its emissions are attributable to a project-related or project-relevant event.

3

The tool covers controlled burning conducted by project proponents for land clearing, site preparation, habitat management, or fuel reduction. It also covers unplanned fires such as wildfires caused by drought, lightning, illegal clearing, negligence, or other accidental ignition sources. For unplanned fires, emissions must be quantified regardless of the cause unless the project can demonstrate definitively that the event is unrelated to project activities and falls outside the boundary of influence required for monitoring and reporting.

4

The following categories fall within the scope of this tool: controlled burns conducted in accordance with management plans; prescribed fires undertaken to maintain ecosystem functions; accidental fires occurring within the project boundary; burning of stacked or felled biomass as part of land clearing activities; and fires spreading into the project area from adjacent lands where the fire results in measurable carbon loss.

5

The tool does not apply to the burning of peat soils, which is addressed separately under PCS-TA-004. It also does not apply to fossil fuel combustion or industrial processes, which fall outside the boundaries of NBS methodologies. If a fire event includes both biomass and peat combustion, the project must use both tools while ensuring that emissions are not double-counted.

6

This tool is mandatory whenever burning occurs within a monitoring period and results in a quantifiable change in carbon stocks or non-CO₂ emissions. If no burning occurs, the project must document this fact in the Monitoring Report. The applicability of the tool must therefore be evaluated during every monitoring cycle.

Chapter 3 - Key Concepts and Definitions

1

The estimation of emissions from biomass burning requires a clear understanding of the technical concepts that govern combustion processes, fuel characteristics, and greenhouse gas generation. This chapter introduces the fundamental terminology and conceptual framework that underpin the calculations presented in later chapters. These definitions ensure that project developers, auditors, and verifiers apply the tool consistently across ecosystems and burning conditions.

2

Biomass burning refers to the combustion of living or dead organic matter within the project area. Combustion results in the release of greenhouse gases and a reduction in biomass stocks. Burning events may vary substantially in intensity, duration, and ecological impact, yet they share the characteristic that a portion of the biomass pool is oxidized and converted to gaseous emissions. Fire behavior is influenced by fuel load, moisture content, vegetation structure, weather conditions, and human intervention. The tool addresses both planned and unplanned fires, recognizing that their emission consequences follow the same principles even if the origins differ.

3

Fuel load represents the mass of combustible biomass present in the area prior to the fire. It includes above-ground living biomass, deadwood, litter, coarse woody debris, and understory vegetation. The availability of these fuels determines the potential emissions from any burning event. The fuel load may be derived from field measurements, forest inventory data, or other methods approved under PCS methodologies. Fuel must be assessed in terms of dry matter because moisture content can significantly affect combustion efficiency.

4

Combustion completeness refers to the proportion of available biomass that is actually consumed by fire. It depends on fire type, severity, biomass condition, and meteorological circumstances. High-intensity fires typically consume a larger fraction of biomass, while low-intensity burns may leave a substantial portion of fuel unburned. Combustion completeness is essential to calculating emissions because only the biomass oxidized during the event will contribute to greenhouse gas release. This tool provides conservative default values for combustion completeness unless project-specific data are available.

5

Emission factors represent the average mass of a given greenhouse gas emitted per unit of biomass burned. They reflect the chemical composition of biomass and the combustion environment. Emission factors differ among gases such as carbon dioxide, methane, and nitrous oxide due to varying combustion pathways and oxidation states. The tool draws upon IPCC values and other scientifically accepted sources to provide standardized factors for different biomass types and fire conditions.

6

Burn severity describes the degree of biomass consumption and ecological impact associated with a fire. It influences both combustion completeness and emission factors. Severity may be assessed using field observations, remote sensing data, or evidence of vegetation and soil alteration. Low-severity burns may remove fine fuels without substantial canopy damage, whereas high-severity burns may consume most above-ground biomass and alter soil properties.

7

Area burned refers to the spatial extent of the combustion event. It must be measured or mapped using methods capable of distinguishing burned from unburned surfaces, such as field surveys, GPS data, drone imagery, or validated satellite products. Accurate delineation of burned area is essential for calculating total emissions.

8

Non-CO₂ gases such as methane and nitrous oxide represent important components of fire emissions because of their higher global warming potentials. These gases arise from incomplete combustion and nitrogen transformations during burning. Although carbon dioxide is typically the largest emission component, accurate accounting for methane and nitrous oxide is necessary to represent the full climate impact of the burning event.

9

Together, these concepts establish the analytical foundation for quantifying emissions from biomass burning. They provide the link between field observations, combustion dynamics, and greenhouse gas accounting, ensuring that emission estimates derived from this tool reflect scientifically credible and verifiable outcomes.

Chapter 4 - Parameters and Symbols

1

Accurate and transparent calculation of emissions from biomass burning requires the consistent use of defined parameters and symbols. This chapter establishes the terminology and notation used throughout the tool. Each parameter must be clearly documented in the Monitoring Report whenever it is applied. The definitions provided below ensure that all users interpret variables correctly and apply them in a manner that maintains scientific rigor and facilitates independent verification.

2

Parameters used in this tool represent measurable or derived quantities that describe the conditions of the burning event, the characteristics of the fuel, and the emission behavior of combusted biomass. These include the spatial extent of the burn, the mass of available biomass prior to combustion, the proportion of that biomass consumed by fire, and the emission factors associated with different gases. Parameters describing the chemical conversion of gases into carbon dioxide equivalent terms are also included.

3

Some parameters may be determined through direct field measurement, remote sensing, forest inventory data, or laboratory analysis. Where direct measurement is not feasible, default values provided in Annex A may be applied, provided they result in conservative estimates and are appropriate for the vegetation and fire conditions. The Monitoring Report must clearly identify whether measured or default values were used.

4

The table below lists all symbols used in the tool, along with their descriptions, units, and any relevant notes regarding their proper application.

Table 1. Parameters and Symbols Used in PCS-TA-001

Symbol	Description	Units	Notes
A	Area burned	ha	Mapped or measured extent of combustion
MB	Biomass available for burning	t dry matter/ha	Includes living and dead biomass pools exposed to fire
MB_AGB	Above-ground biomass available for burning	t dry matter/ha	Derived from field plots or inventory data
MB_dead	Deadwood biomass available for burning	t dry matter/ha	Includes standing and fallen deadwood
MB_litter	Litter and fine-fuel biomass available for burning	t dry matter/ha	May be estimated from sample plots
CF	Combustion completeness	Fraction	Proportion of fuel consumed; varies by fire type
Fuel_cons	Total fuel consumed during fire	t dry matter	Calculated as A × MB × CF
EF_CO2	Emission factor for CO₂	kg/t dry matter	Default values provided in Annex A
EF_CH4	Emission factor for CH₄	kg/t dry matter	Depends on combustion efficiency
EF_N2O	Emission factor for N₂O	kg/t dry matter	Related to nitrogen content of biomass
GWP_CO2	Global warming potential of CO₂	tCO₂e/t CO₂	Equals 1 under standard 100-year GWP
GWP_CH4	Global warming potential of CH₄	tCO₂e/t CH₄	IPCC default = 28 unless specified otherwise
GWP_N2O	Global warming potential of N₂O	tCO₂e/t N₂O	IPCC default = 265 unless updated
E_CO2	Emissions of CO₂	tCO₂e	Product of fuel consumed, EF, and GWP
E_CH4	Emissions of CH₄	tCO₂e	Calculated separately for each gas
E_N2O	Emissions of N₂O	tCO₂e	idem
E_total	Total emissions	tCO₂e	Sum of gas-specific emissions
C_frac	Carbon fraction of biomass	Fraction	Used to estimate direct carbon loss
C_loss	Carbon stock loss from burning	tC	Represents loss from biomass pools

Chapter 5 - Calculation Procedures

1

This chapter describes the methodology for quantifying greenhouse gas emissions arising from the burning of biomass within a PCS project boundary. The calculation procedures follow a logical sequence that begins with the determination of the area burned, continues through the estimation of available fuel and the fraction combusted, and concludes with gas-specific emission estimates expressed in carbon dioxide equivalent terms. All calculations must be performed in a transparent and replicable manner, using field measurements, validated data sources, or default parameters provided in this tool.

2

The total emissions from a burning event are determined by combining the amount of biomass consumed with emission factors for carbon dioxide, methane, and nitrous oxide. The estimation process also accounts for direct carbon stock loss associated with the removal of biomass that otherwise would have contributed to carbon storage under the project scenario. Although carbon dioxide emissions from burning are often dominant in mass, methane and nitrous oxide contribute disproportionately to total radiative forcing due to their higher global warming potentials. The calculation framework therefore incorporates each gas individually before expressing results in unified tCO₂e units.

5.1 Determining Biomass Available for Burning

1

The mass of biomass available for burning must be quantified for each vegetation type affected by the fire. This includes living above-ground biomass, deadwood, litter, fine fuels, and understory vegetation. Biomass must be expressed on a dry matter basis because combustion behavior depends on moisture content. The available biomass may be estimated from permanent sample plots, forest inventory data, remote sensing models calibrated to field measurements, or other methods approved under PCS methodologies.

2

Where separate biomass pools are measured, the total available biomass is the sum of each component:

MB_total = MB_AGB + MB_dead + MB_litter

All biomass values must be representative of conditions at the time of burning and must reflect the vegetation type, fuel structure, and ecological condition of the burned area.

5.2 Estimating Combustion Completeness

1

Combustion completeness represents the proportion of the available biomass consumed by fire. It is determined by burn severity, fuel type, and environmental conditions. Combustion completeness may be estimated from field observations, severity indices, or post-fire assessments of remaining biomass. Where such data are not available, default values provided in Annex A must be applied to ensure conservativeness.

The mass of fuel actually combusted is calculated as:

Fuel_consumed = MB_total × CF

This value represents the quantity of biomass oxidized during the burning event and forms the basis for calculating greenhouse gas emissions.

5.3 Calculating Emissions of Individual Gases

1

Emissions of each gas are calculated by multiplying the fuel consumed by the gas-specific emission factor and then converting the result to carbon dioxide equivalent units using the global warming potential for the gas. For each gas i, the emissions are calculated as:

E_i = A × Fuel_consumed × EF_i × GWP_i / 1000

where the division by 1000 converts kilograms to tonnes.

Emissions must be calculated separately for CO₂, CH₄, and N₂O. Emission factors must correspond to the vegetation type and fire behavior, and all values must be sourced either from measured data or from the defaults in Annex A.

5.4 Aggregating Total Emissions

1

The total greenhouse gas emissions from the burning event are the sum of gas-specific emissions expressed in tonnes of CO₂ equivalent:

E_total = E_CO2 + E_CH4 + E_N2O

This value represents the direct greenhouse gas emissions attributable to the burning event.

5.5 Estimating Carbon Stock Loss in Biomass Pools

1

In addition to the release of non-CO₂ gases, burning results in a loss of carbon stored in the biomass itself. This loss must be quantified separately because it influences the carbon stock accounting framework described in PCS methodologies. Carbon loss from biomass is estimated using the carbon fraction of dry biomass:

C_loss = A × MB_total × CF × C_frac

This calculation provides the immediate carbon loss from burned biomass pools, independent of the non-CO₂ gases accounted for above. The carbon stock loss must be deducted from the relevant biomass pool in the Monitoring Report for the corresponding monitoring period.

5.6 Fire-Induced Transfers Between Biomass Pools

1

Some fires may not fully combust biomass but instead convert portions of standing biomass into deadwood or partially charred material. When such transfers occur, the project must quantify the change in state but must not double count emissions. The amount of biomass that is not combusted but remains as deadwood must be added to the deadwood pool and treated under the relevant methodology. Only biomass oxidized through combustion is counted under this tool.

2

The transfer of biomass must be estimated conservatively. If uncertainty exists regarding the proportion converted to deadwood versus consumed by fire, the higher combustion completeness must be selected to avoid underestimating emissions.

5.7 Vegetation Regrowth After Burning

1

Although regrowth may occur following a fire event, it must not be used to reduce calculated emissions from burning. The tool quantifies immediate emissions only. Regrowth is accounted for separately as part of the project scenario in PCS methodologies and must not offset emissions from burning within the same monitoring period.

5.8 Multiple Burning Events Within a Monitoring Period

1

If multiple fires occur in different parts of the project area within a single monitoring period, emissions must be calculated for each event separately and aggregated. If the same area burns more than once during a monitoring period, the calculation must reflect the reduced biomass available for subsequent burns. In such cases, the Monitoring Report must clearly document how residual biomass was estimated after the first event.

5.9 Summary Equation

1

The complete calculation of burning emissions can be summarized in the following expression:

E_total = Σ_i [A × MB_total × CF × EF_i × GWP_i / 1000]

with i representing CO₂, CH₄, and N₂O.

This equation must be reported in the Monitoring Report, along with all parameter values and evidence supporting their selection.

Chapter 6 - Data and Measurement Requirements

1

Reliable estimation of emissions from biomass burning depends on the availability of accurate, well-documented data describing the fire event, vegetation characteristics, and biomass conditions at the time of combustion. The purpose of this chapter is to define the minimum data required to apply the tool and to ensure that all inputs to the calculation procedures meet PCS standards of transparency, traceability, and scientific credibility.

2

The project must provide sufficient information to quantify the extent of burning, the mass of biomass consumed, and the resulting emissions of carbon dioxide, methane, and nitrous oxide. The information must be specific to each burning event and must reflect the actual ecological and structural conditions of the affected area. The Monitoring Report must clearly document all data sources, measurement methods, assumptions, and any deviations from standard procedures.

6.1 Burn Extent and Location

1

The area burned must be identified and delineated with clear spatial boundaries. Burn extent may be determined using field observations, GPS mapping, drone imagery, or remote sensing products capable of detecting burned surfaces. The selected approach must be appropriate for the scale and accessibility of the project area.

2

If remote sensing is used, the project must describe the processing method, imagery source, resolution, and interpretation criteria. In all cases, the mapped burn area must be presented as a GIS layer and submitted with the Monitoring Report.

6.2 Vegetation Type and Fuel Classification

1

The project must identify the vegetation type affected by fire, including species composition, structural characteristics, and ecological condition. Fuel classification must distinguish between living biomass, deadwood, fine fuels, and litter where these pools contribute materially to emissions. The vegetation classification must match the stratification used in the project scenario to ensure consistency in biomass estimation.

6.3 Pre-Burn Biomass Estimates

1

Biomass available for burning must reflect conditions immediately prior to the combustion event. Field plots, forest inventory data, or remote sensing-derived biomass layers may be used. If combustion affects multiple strata, biomass values must be determined separately for each stratum and weighted by the burned area within that stratum.

2

Biomass estimates must be expressed on a dry matter basis. If moisture content adjustments are required, the project must use either measured values or scientifically supported conversion factors.

6.4 Post-Burn Assessment

1

A post-burn assessment must be conducted to determine burn severity and to confirm the extent of fuel consumed. This may involve visual inspection, photographic evidence, ground transects, or remote sensing imagery. When possible, remaining biomass should be measured or estimated to validate assumptions related to combustion completeness.

2

Where direct observation is not feasible due to access limitations or safety concerns, the project must document the reasons and provide alternate evidence of fire behavior.

6.5 Emission Factors and Combustion Completeness Values

1

Emission factors must be selected from Annex A unless measured emission factors for the vegetation type exist and are validated by peer-reviewed literature. Combustion completeness values must reflect observed fire severity, fuel type, and environmental conditions. All selected factors must be documented clearly, including the rationale for their selection.

6.6 Meteorological and Environmental Conditions

1

Weather and environmental data relevant to fire behavior must be recorded or sourced from credible meteorological stations or validated datasets. Information such as wind speed, humidity, and temperature may be required to contextualize burn severity or justify combustion completeness assumptions. Hydrological conditions may be particularly important in mangrove or wetland fires, where water saturation influences fuel availability and combustion efficiency.

6.7 Evidence Supporting Fire Origin

1

The project must record all available evidence regarding the cause of the burning event, including whether it was intentional, accidental, illegal, or naturally occurring. This documentation is necessary not only for completeness but also when assessing leakage or risk implications under PCS governance rules.

6.8 Data Quality and Traceability

1

All data used in calculations must be archived in a manner that allows independent reviewers to trace values back to their source. Field logs, GPS files, imagery, laboratory results, and data processing steps must be retained. Any assumptions, interpolations, or adjustments must be justified and documented.

2

The Monitoring Report must provide a complete record of how each value used in Section 5 was derived. In cases where data gaps occur, the project must explain how missing information was addressed while preserving conservativeness.

Chapter 7 - Monitoring Requirements

1

Monitoring is required to ensure that emissions from biomass burning are quantified accurately and consistently during each monitoring period. The project must implement a monitoring system capable of detecting burning events, characterizing their extent, and collecting the data necessary to apply the calculation procedures defined in this tool. All monitoring activities must follow PCS monitoring standards and must be documented in full.

7.1 Monitoring of Burned Area

1

The project must monitor the project area for the occurrence of fire events throughout the monitoring period. When a fire is detected, the burned area must be mapped using field surveys, GPS tracking, drone imagery, or validated satellite products. The mapped area must reflect the actual burn extent and must be submitted as a geospatial file. Monitoring frequency must be sufficient to ensure timely detection of fires, especially during dry seasons or periods of elevated fire risk.

7.2 Monitoring of Biomass Stocks Prior to Burning

1

Pre-burn biomass must be monitored using permanent sample plots, forest inventory data, or remote sensing layers calibrated to the project area. These data must align with the biomass estimation procedures required by the PCS methodology applicable to the project type. Biomass monitoring must be updated at appropriate intervals to ensure that estimates reflect the vegetation condition at the time of the burning event.

7.3 Monitoring of Post-Burn Conditions

1

Following a fire event, the project must assess the site to determine burn severity and to confirm the proportion of biomass consumed. This assessment may include observation of char levels, measurement of residual biomass in sample plots, photographic documentation, or interpretation of post-fire remote sensing data. Where direct access is limited, remote sensing imagery may be used, provided the interpretation method is documented.

7.4 Monitoring of Fuel Characteristics

1

Fuel characteristics relevant to combustion completeness and emission factors must be monitored or documented. This includes the composition of biomass pools present in the burned area, the structure of understory vegetation, and the condition of deadwood or litter. When fuel composition changes significantly over time, monitoring data must be updated to reflect current conditions.

7.5 Monitoring of Meteorological and Environmental Conditions

1

The project must monitor meteorological conditions that influence fire behavior when such data are available. These include temperature, wind speed, and relative humidity. Environmental conditions, such as soil moisture or inundation patterns in mangrove systems, must also be observed if they materially affect combustion. This information is required to justify combustion completeness and severity classifications.

7.6 Monitoring of Fire Origin and Context

1

The project must document the circumstances surrounding each burning event. This includes identifying whether the fire was deliberate, accidental, natural, or unlawful. When the origin cannot be determined with certainty, all available evidence must be reported. Documenting fire origin supports governance analysis, leakage assessment, and the interpretation of risk.

7.7 Monitoring Frequency

1

Monitoring frequency must be adequate to ensure the detection and documentation of burning events throughout the monitoring period. At a minimum, the project must monitor burn risk during fire-prone seasons and conduct periodic inspections during other times of the year. Remote sensing products with sufficient temporal resolution may be used to supplement field monitoring.

7.8 Documentation and Archiving

1

All monitoring data must be recorded and archived in a manner that allows complete traceability. Field logs, geospatial files, remote sensing imagery, photographs, and any derived datasets must be stored securely and retained for verification. The project must ensure that monitoring results feed directly into the calculation procedures outlined in Chapter 5 and into the Monitoring Report submitted to PCS.

Chapter 8 - Uncertainty and Conservativeness

1

Uncertainty arises in biomass burning emission estimates due to variation in biomass measurements, fuel characteristics, combustion completeness, emission factors, and mapped burn extent. The purpose of this chapter is to ensure that uncertainty is identified, addressed, and treated conservatively so that emission estimates do not understate actual emissions.

8.1 Sources of Uncertainty

1

Uncertainty may originate from several components of the burning emissions calculation. Variability in pre-burn biomass estimates, measurement limitations of field data, or classification errors in remote sensing products influence the accuracy of the biomass available for burning. Combustion completeness introduces uncertainty because fire behavior varies with fuel condition, moisture levels, and burn severity. Emission factors contain inherent uncertainty as they are based on experimental averages rather than site-specific measurements. Uncertainty may also arise from estimating the spatial extent of burned areas, particularly when cloud cover, canopy structure, or access limitations affect detection.

8.2 Quantifying Uncertainty

1

Where feasible, the project must quantify uncertainty associated with biomass estimates using sampling statistics from field plots or through variance analysis of remote sensing-derived biomass layers. For burn extent, uncertainty must be minimized by using the most accurate data source available and cross-verifying spatial boundaries through multiple methods when possible. Combustion completeness and emission factor uncertainty may be addressed by selecting the most conservative values from Annex A. When uncertainty cannot be quantified directly, the project must adopt conservative assumptions consistent with PCS requirements.

8.3 Conservativeness in Parameter Selection

1

Conservativeness must guide the selection of all parameters used in emission calculations. When a range of combustion completeness values is available for a particular vegetation type, the highest value must be selected to avoid underestimating emissions. When emission factors vary by fuel condition or fire type, the factor resulting in the highest emission estimate must be used unless project-specific measurements demonstrate otherwise. If mapped burn extent is uncertain due to image limitations, the upper-bound estimate of affected area must be applied.

8.4 Treatment of Missing or Incomplete Data

1

If direct measurements cannot be obtained, the project must use default values provided in Annex A or apply scientifically credible substitutes that result in conservative emissions estimates. Missing data may not be used as a justification for omitting burning emissions. When data gaps occur, they must be documented and conservative assumptions applied. Any deviations from standard procedures must be justified in the Monitoring Report.

8.5 Documentation of Uncertainty Treatment

1

The Monitoring Report must clearly describe how uncertainty was evaluated and how conservativeness was applied in the selection of parameters, emission factors, and mapped burn extents. When uncertainty is quantified, the project must present supporting calculations or statistical outputs. When uncertainty cannot be quantified, the project must describe the rationale for conservative decisions and demonstrate how they uphold PCS integrity requirements. All assumptions must be transparent, replicable, and aligned with PCS methodological principles.

Chapter 9 - Reporting Requirements

1

Projects must report all burning events and related emission estimates in a manner that enables transparent review and independent verification. Reporting must follow the structure outlined in this chapter and must include sufficient detail to demonstrate that the calculation procedures, data sources, and assumptions applied are consistent with this tool and with PCS monitoring and verification rules.

9.1 Description of Burning Events

1

The Monitoring Report must provide a narrative description of each burning event during the monitoring period. This includes the date or estimated time of occurrence, the observed conditions before and after the burn, and the ecological or management context in which the event occurred. When the origin of the fire is known, the report must identify whether the event was intentional, accidental, natural, or unlawful.

9.2 Burned Area Mapping and Spatial Documentation

1

The project must provide maps showing the delineated burned area for each event. Maps must be supported by GIS shapefiles or equivalent geospatial data. The report must describe the method used to identify and map the burned area, including imagery sources, processing steps, field verification (if conducted), and any uncertainties affecting the spatial boundary. When multiple strata are affected, the burned area must be reported separately for each stratum.

9.3 Biomass Data and Fuel Load Documentation

1

The project must report pre-burn biomass estimates for each stratum affected by fire. The report must describe the data sources used, including plot measurements, inventory records, or remote sensing products. When multiple biomass pools contribute significantly to fire emissions, the report must present the values for each pool and the method used to derive total biomass available for burning.

2

Moisture content adjustments, if applied, must be described. Any deviations from the biomass estimation procedures required by the applicable PCS methodology must be justified.

9.4 Combustion Completeness and Burn Severity

1

The project must report the combustion completeness value applied and describe the evidence supporting this selection. This may include field observations, burn severity assessments, visual indicators, or remote sensing interpretation. If a default value from Annex A is used, the report must confirm its applicability to the vegetation type and fire conditions.

9.5 Emission Factors and Gas Calculation Inputs

1

All emission factors used for CO₂, CH₄, and N₂O must be reported clearly, along with their source. When default values from Annex A are applied, this must be stated explicitly. When project-specific values are used, the supporting justification and scientific references must be provided. Global warming potential values must also be reported along with the version of IPCC guidelines used.

9.6 Emission Calculation Results

1

The Monitoring Report must present the calculated emissions for each gas and the total emissions in tonnes of CO₂ equivalent. Calculations must be shown in sufficient detail to allow replication by a verification body. For multi-stratum burns or multiple events within the same monitoring period, results must be presented separately before aggregation.

2

A summary table should consolidate the final emission estimates, including all parameter values applied.

9.7 Carbon Stock Loss Reporting

1

In addition to gaseous emissions, the project must report carbon stock losses associated with the combustion of biomass pools. The method used to determine carbon fraction values must be described, and the resulting carbon loss must be reported by stratum. Carbon stock losses must align with the biomass accounting rules of the applicable PCS methodology.

9.8 Uncertainty and Conservativeness Summary

1

The report must summarize sources of uncertainty affecting the emission estimate and describe how conservativeness was applied in selecting parameters, emission factors, combustion completeness values, and spatial boundaries. Any data gaps, assumptions, or constraints encountered during monitoring must be disclosed.

9.9 Supporting Evidence and Archival Materials

1

The Monitoring Report must provide or reference all documentation supporting the emission estimates. This includes:

• Field logs

• GPS data and geospatial files

• Photographs and remote sensing images

• Biomass datasets and calculation sheets

• Any laboratory or analytical results

All supporting materials must be archived and made available to the validation or verification body upon request.

Annex A - Default Parameters And Values

This annex provides default values for combustion completeness, emission factors, biomass characteristics, and global warming potentials. These values must be used unless project-specific measurements are available and justified.

All defaults are conservative, aligned with IPCC (2006 + 2019 Refinement), adapted for PCS vegetation classes.

A.1 Combustion Completeness (CF)

Table A-1. Default Combustion Completeness Values

Vegetation / Fuel Type	CF (fraction)	Notes
Dense forest	0.45	Lower consumption due to structural moisture
Open woodland	0.60	Moderate fuel continuity
Shrubland / scrub	0.70	Higher consumption of fine fuels
Grassland	0.80	Rapid combustion of continuous fine fuels
Litter and fine fuels	0.90	Near-complete combustion
Mangrove biomass	0.50	High moisture, mixed woody-fine fuels

A.2 Emission Factors (EF)

Table A-2. Default Emission Factors for Biomass Burning

Gas	EF (kg gas per tonne dry matter)	Source
CO₂	1,620	IPCC 2019 Refinement
CH₄	6.80	IPCC 2019 Refinement
N₂O	0.20	IPCC 2019 Refinement

A.3 Global Warming Potentials (GWP100)

Table A-3. Default GWP Values

Gas	GWP100
CO₂	1
CH₄	28
N₂O	265

A.4 Carbon Fraction Values

Table A-4. Carbon Fraction of Dry Biomass

Biomass Type	Carbon Fraction
Above-ground biomass	0.47
Deadwood	0.47
Litter	0.40–0.45
Mangrove biomass	0.48

Annex B - Worked Calculation Examples

This annex provides numerical examples demonstrating how the calculation procedures in Chapter 5 are applied.

B.1 Example 1 - Forest Understory Burn

Inputs

• Burned area: 10 ha

• Biomass available (MB): 18 t/ha

• Combustion completeness (CF): 0.60

• Emission factors: defaults

• GWP values: defaults

Step 1: Fuel consumed Fuel = MB × CF × A = 18 × 0.60 × 10 = 108 t dry matter

Step 2: Gas-specific emissions CO₂ = 108 × 1,620 / 1000 = 175.0 tCO₂ CH₄ = 108 × 6.8 × 28 / 1000 = 20.6 tCO₂e N₂O = 108 × 0.20 × 265 / 1000 = 5.7 tCO₂e

Step 3: Total emissions Total = 175.0 + 20.6 + 5.7 = 201.3 tCO₂e

B.2 Example 2 - Mangrove Crown Fire

Inputs

• Burned area: 4 ha

• MB: 32 t/ha

• CF: 0.50

Fuel = 4 × 32 × 0.50 = 64 t dry matter

CO₂ = 64 × 1,620 / 1000 = 103.7 tCO₂ CH₄ = 64 × 6.8 × 28 / 1000 = 12.2 tCO₂e N₂O = 64 × 0.20 × 265 / 1000 = 3.4 tCO₂e

Total = 119.3 tCO₂e

B.3 Example 3 - Stratified Burn

If two strata burn:

• Stratum A: 6 ha × 20 t/ha × CF 0.45

• Stratum B: 3 ha × 12 t/ha × CF 0.60

Each must be calculated separately, then aggregated. This ensures alignment with PCS stratified accounting.

Annex C - Data Recording Templates

These templates must be completed for every fire event.

C.1 Burn Area Mapping Template

Burn ID	Date	Stratum	Area Burned (ha)	Mapping Method	GIS File Reference

C.2 Biomass Data Template

Stratum	Biomass Source	AGB (t/ha)	Deadwood (t/ha)	Litter (t/ha)	Total MB (t/ha)

C.3 Combustion Completeness Template

Stratum	Burn Severity Evidence	CF Value Applied	Justification

C.4 Emission Calculation Table

Gas	EF	GWP	Emissions (t gas)	Emissions (tCO₂e)

Annex D - Burn Severity Classification Guidance

This annex provides non-prescriptive guidance to ensure consistency in assigning combustion completeness values.

D.1 Burn Severity Classes

Table D-1. Burn Severity Indicators

Severity Class	Description	Typical CF
Low	Surface fuels burned, canopy intact	0.30–0.50
Moderate	Partial canopy scorch, significant fuel consumption	0.50–0.65
High	Full canopy burn, deep fuel consumption	0.65–0.90

The chosen severity class must correspond to field or remote sensing evidence.

D.2 Acceptable Evidence Sources

• Ground photographs

• Char height measurements

• Satellite-derived burn severity indices (e.g., dNBR)

• Post-fire plot surveys

Documentation must support the selected combustion completeness value.