The aim of this document is to support countries seeking to develop a REDD+ Forest Reference Emission Level and/or Forest Reference Level (FREL/FRL) under the United Nations Framework Convention on Climate Change (UNFCCC). The document provides a structural overview of UNFCCC decisions related to FREL/FRLs, summarizing the guidance provided through these decisions and translating it into elements countries need to consider in a FREL/FRL submission to the UNFCCC.

The analysis of historical data and national circumstances may provide the country with a better understanding of drivers of deforestation and forest degradation, information which not only informs Forest Reference Level construction and may also inform the process of a National Strategy or Action Plan.