Carbon accounting and the climate politics of forestry

► We provide a model for the balanced and efficient use of forest resources in the climate change mitigation and adaptation framework based on methods for carbon accounting. ► We detail the importance of considering this model within the context of the current UNFCCC negotiation framework. ► We detail why this model is likely to help provide a more balanced use of available forest resources than current models and approaches. ► We illustrate and begin to define the current “incentive gap” in LULUCF carbon accounting practices. ► We propose a consistent strategy for future LULUCF carbon accounting practices that is currently not on the negotiating table.