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Page 8 of 23                                                  Chaib et al. Carbon Footprints 2026, 5, 23





               The reference region was defined by selecting Quilombola territories and agrarian-reform settlements whose
               land-use systems, tenure and governance arrangements are comparable to Curiaú and that meet the
               methodology’s minimum robustness criteria: at least ten units and a total forest area in 2022 of at least fifty
               times Curiaú’s 2022 forest area. To exclude extreme outliers in terms of scale, only units whose natural forest
               area in 2022 lay between the 5th and 95th percentiles of the distribution across all candidates were retained,
               thereby removing very small and very large units while maintaining a coherent sample. The resulting
               reference region is used to characterize deforestation dynamics in mosaics dominated by smallholder and
               traditional communities.


               For each unit in the reference region, the forest area in 2022 and the area of pixels that transitioned from
               natural forest in 2022 to anthropic classes in 2023 were computed. For this study, only a single annual
               transition, the 2022-2023 forest-to-anthropic change, was considered as an annual deforestation rate. For
               each reference unit, an annual deforestation proportion was calculated as the ratio between 2022-2023
               deforestation area and 2022 forest area. These proportions were summarized across the reference region,
               separately for Quilombola territories and settlements, and an overall reference deforestation rate for
               smallholder-dominated mosaics was derived as an area-weighted mean, using each unit’s 2022 natural-forest
               area as the weighting factor.


               To ensure the integrity of the dynamic baseline, an independent accuracy assessment was conducted through
               10-metre land-cover maps. A probability-based stratified random sample of reference points was drawn
               across the project area and the reference region, with strata defined by mapped class (natural forest and
               anthropic use) and spatial domain (Curiaú and the external reference units). The sample size was chosen to
               meet the minimum requirements  for each stratum and to allow estimation of user’s accuracy with
                                             [42]
               reasonably narrow confidence intervals. Each sample point was visually interpreted using multi-temporal
               Sentinel-2 MSI Level-2A imagery at 10-metre resolution from the 2022 baseline year, to verify consistency
               with the annual land-use and land-cover classification used in the study. Class-specific confusion matrices
               were constructed to estimate user’s accuracy for map validation, and were used to support a conservative
               accuracy-based adjustment following Olofsson et al.  and IPCC guidance , together with the overall
                                                                                 [30]
                                                             [29]
               accuracy of the map. Unbiased adjusted area estimates were then obtained by applying the overall map
               accuracy level to the nominal 2022-2023 deforestation areas in both Curiaú and the reference region. The
               numerical results of the accuracy assessment and the magnitude of the adjustments are reported in the
               section "RESULTS".

               These procedures yield a dynamic “micro-jurisdictional” baseline. Activity data are derived from externally
               produced land-cover maps, corrected using probability-based accuracy assessment and design-based area
               estimators, and summarized for a locality-matched reference region rather than generated through
               counterfactual modelling. For contextual purposes, the resulting baseline structure was qualitatively
               compared with other consolidated REDD+ frameworks currently applied in the voluntary carbon market.


               Estimation of potential credits and climate-resilience analysis
               Potential avoided deforestation is quantified as the difference between the dynamic baseline deforestation
               within Curiaú and a project scenario in which deforestation is avoided. For the year applied, avoided
               deforestation area is converted into avoided CO  equivalent (CO e) emissions using carbon-stock factors
                                                                       2
                                                         2
               from the latest Brazilian Forest Reference Emission Level (FREL)  for the forest type corresponding to
                                                                        [51]
               Curiaú in the official Instituto Brasileiro de Geografia e Estatística (IBGE, the Brazilian national statistical
               and geographic agency), vegetation map. Leakage deductions and other conservative adjustments are then
               applied, using parameter values that fall within the range typically adopted by major REDD+ standards in the
               voluntary carbon market, in order to obtain conservative estimates of net emission reductions that could, in
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