> For the complete documentation index, see [llms.txt](https://documentation.carbonregistry.com/documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://documentation.carbonregistry.com/documentation/icr-program/public-consultation/methodologies/2026/m-icr015-v2.2.md).

# M-ICR015 V2.2

## Impact Improved Forest Management (IIFM)

### Methodology developer

[Pina Earth](https://www.carbonregistry.com/directory/5cf71332-d15c-48fe-aef3-debbeb05ed89)

### Sectoral scope

14. Afforestation and reforestation

### Status

Under development

### Current Stage:

Under development

### ID:

[M-ICR015](https://www.carbonregistry.com/methodologies/m-icr-015)

### Summary:

M-ICR015 – Impact Improved Forest Management (IIFM) is a methodology developed by Pina Earth for quantifying, monitoring, and verifying GHG emission reductions and removal enhancements from improved forest management activities in temperate and boreal forests.

The methodology compares a climate optimized project scenario with a conservative, dynamic baseline scenario representing forest management that would likely occur in the absence of the project. The baseline approach uses project specific forest inventory data, yield tables, treatment group classification, sustainable best-practice harvest rates, historical calibration, and regional common practice calibration.

M-ICR015 applies a country module structure. Projects are eligible only in jurisdictions with an applicable ICR-approved country module, which provides country specific parameters, data sources, treatment group procedures, and monitoring requirements. The current consultation package includes country modules for Austria and Switzerland.

Additionality is demonstrated through a multi-level approach aligned with ICR Additionality Specifications v1.0, including GHG emission additionality, statutory additionality, barrier analysis, and financial additionality. Policy additionality is addressed where applicable through the relevant country module.

The methodology quantifies results ex post based on monitored forest data and operational records. GHG emission reductions and removal enhancements are calculated as differences in carbon stock changes between the baseline and project scenarios, adjusted for leakage and project emissions. The methodology includes procedures for activity shifting and market leakage, permanence risk assessment, non-permanence event treatment, monitoring, verification, and allocation between GHG emission reductions and removal enhancements.

M-ICR015 was previously made available for public consultation in October–November 2025. Following that consultation and further review under the ICR methodology approval process, the methodology developer submitted an updated version. ICR is therefore initiating a new public consultation to allow stakeholders to review and comment on the revised methodology before it proceeds to validation and further ICR review.

***

## Documentation and public consultation

{% tabs %}
{% tab title="Methodology Summary" %}
[M-ICR015](https://www.carbonregistry.com/methodologies/m-icr-015)
{% endtab %}

{% tab title="Methodology Description" %}

#### Methodology description 

{% file src="/files/zeMx134QZlYhNccymL0N" %}

{% endtab %}

{% tab title="Methodology Validation Report" %}
Not yet validated
{% endtab %}

{% tab title="Public Consultation" %}

#### Public consultation 30. June 2026 - 30. July 2026

<https://forms.gle/Qwqp2mo8zEPpE2E1A>&#x20;
{% endtab %}

{% tab title="Webinar" %}
{% embed url="<https://youtu.be/edW8aaKxPwQ?si=iSGjENRhSOt15MUl>" %}
{% endtab %}
{% endtabs %}