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Chaib et al. Carbon Footprints 2026, 5, 23                                       Page 13 of 23





               external pressures. Such results align with recent evidence that carbon losses derived from the edge effect
               induced by fragmentation affect 97% of global forest . By deriving the baseline solely from recent
                                                               [62]
               transitions from natural forest to anthropic use in structurally similar territories and adjusting for
               classification error using design-based area estimation, this dynamic baseline strengthens best practices for
               uncertainty-aware deforestation baselines in smallholder landscapes [15,29]  and promote the social equality as
               well.

               We further contrast our approach with consolidated jurisdictional frameworks. In consolidated REDD+
               frameworks such as Verra’s VM0048  methodology and its VMD0055  module, project baselines for
                                               [63]
                                                                              [64]
               avoiding unplanned deforestation are anchored in observed land-cover change but are constructed at much
               larger jurisdictional scale as dynamic baselines that are periodically updated. Jurisdictional activity data on
               unplanned deforestation are generated by the owner institution or contracted data service providers using
               high-resolution satellite imagery, forest-cover benchmark maps and sample-based area estimation over a
               recent historical reference period; The dynamic baseline implemented for Curiaú under our framework
               follows the same broad principle of grounding baselines in observed deforestation but does so at a
               micro-jurisdictional scale and with a fully ex post temporal framing tailored to smallholder mosaics. Instead
               of receiving a multi-year allocation of jurisdictional activity data, Curiaú’s baseline is calculated directly from
               last-year forest-to-anthropic transitions observed in a reference region of 47 other, socioeconomically
               comparable smallholder territories. All underlying deforestation areas are first corrected using a
               probability-based accuracy assessment of the 10 m land-cover maps, so that uncertainty is incorporated
               through design-based area estimation rather than post hoc discounting of baseline activity data. Relative to
               different REDD+ frameworks such as VM0048 and VMD0055, this approach appears to offer a
               comparatively simple, equitable and transparent baseline that can be updated ex post year by year as new
               land-cover data become available, while still aligning with emerging integrity expectations by anchoring
               baselines dynamically in externally observed behavior beyond the project boundary and limiting the scope
               for project-developer discretion in baseline setting.


               This temporal design implies that each credited year is benchmarked against observed deforestation
               dynamics within the same period, rather than against an aggregated historical average. While multi-year
               reference periods can potentially reduce sensitivity to atypical conditions in individual years, they also
               smooth temporal variability and introduce assumptions regarding the selection of historical windows. By
               contrast, the annual ex post construction adopted here captures year-to-year fluctuations and provides real
               carbon emission reduction directly.

               Collectively, these design features reinforce the integrity of the carbon emission reduction. The combination
               of a dynamic ex post baseline anchored in observed deforestation, locality-matched reference regions that
               constrain discretionary baseline setting, and probability-based accuracy assessment with design-based area
               estimation strengthens baseline credibility and data robustness in response to concerns that methodological
               choices can inflate avoided-deforestation claims [26-28] .


               Within the applied framework , livelihood vulnerability enters the additionality logic as a screening
                                          [42]
               condition that complements conventional additionality assessment procedures. As in established AFOLU
               methodologies, additionality is demonstrated through the identification of plausible alternative land-use
               scenarios with the application of structured additionality tests (e.g., barrier or investment analyses) [42,63] . The
               inclusion of a vulnerability-based filter therefore introduces an additional layer that constrains eligibility to
               contexts in which socio-economic limitations, restricted adaptive capacity and non-trivial deforestation
               pressure coexist, increasing the likelihood that climate-finance revenues are materially relevant to land-use
               decisions. In this sense, the framework differs from actor-neutral REDD+ approaches, including VM0048 ,
                                                                                                        [63]
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