Abstract: The degradation of forest and soil contribute significantly to carbon emission to the atmosphere leading to the build–up of carbon dioxide in atmosphere and contributing to global warming. Consequences of climate change are not only the rise in global temperatures, but also changes in the precipitation patterns, which could affect agricultural production, food security, human health and long-term ecosystem properties balance. The deforestation and land degradation are major sources of GHG (greenhouse gas) emissions. International negotiations and dialogues on REDD+ mechanism are held for both national and local level mitigation policies formulation for the reduction of carbon emission from land use, land use change and forestry sector. The reduction of emissions from fossil fuel combustion and avoidance of deforestation and forest/land degradation constitute lasting and long-term solutions for mitigating climate change. There is an urgent need of relevant and efficient methods of measuring forest and soil carbon through application of the latest geospatial technologies, i.e., GIS (geographic information system), Remote Sensing and LiDAR(Light Detection and Ranging). These technologies can support the precise measurement of carbon stocks, as well as, offer cost effective and interoperable data generation methods. The REDD+ mechanism is being promoted worldwide mainly to reduce the diminishing of forest in developing countries. Such an approach must consider use rights, sustainable management of forests, ensuring and safe-guarding the benefit sharing mechanism and good governance, along with the legal framework and local livelihood concerns.
　　Key words: Carbon pool, land use change, mitigation, REDD+.
　　 1. Introduction
　　Forests and soils are the main sources of human livelihood and sustenance, particularly in developing nations. Conversion of forest land to agricultural land and reclamation of abandoned agricultural land to forest land is a continuous process of human civilization, which is termed as LUC (land use change) dynamics. However, both natural phenomenon and anthropogenic activities cause LUC, the latter caused by the development and adoption of new technologies to meet socioeconomic aspirations of the broader society and to meet livelihood requirements at the micro-level. Thus, LUC is a function of biophysical processes and socio-economic factors, especially livelihoods of the local people [1]. Changes in land use due to human activities lead about 20% to fluxes of carbon (C) between the terrestrial and atmospheric pools and hence have impacts on climate change. IPCC (2006) identified different C pools which are either terrestrial or aquatic. Terrestrial C pools are largely confined to the terrestrial ecosystems, of which, forest and soils contain the major C pools. Forest can serve as a sink for the atmospheric C in different compartments, i.e., aboveground biomass and belowground root biomass, while soils also provide a sink for C in the form of soil organic matter and other forms of carbon.
　　The degradation of forests and soils are serious problems in most developing nations, having crucial implications for changing the global C pools. For example, the forests of Asia are currently estimated to be net emitters of carbon dioxide (CO₂), mostly due to the deforestation and forest degradation [2]. Conversion of forest to other vegetation types and reduction, over time, of biomass within vegetation types in Northern India, Bangladesh and Burma indicated decreases in total standing C stock during the period 1880 to 1980 [3]. Degradation of forests and soils is primarily caused by human induced activities, such as, clearing of forest lands for cultivation (land use changes), livestock grazing, fuel wood and timber extraction activities, unscientific cultivation practices. The greatest potential to increase current forest and soil C stocks can, therefore, be achieved through improvements in land use and management practices, particularly through conservation and restoration of degraded forests and soils [4-6].
　　Forests and soils may serve as both sources of atmospheric carbon, if degraded, and sinks for C sequestration, if conserved. Biomass and soil organic carbon (SOC) are the two major forest C pools. The sequestered SOC is held in soils as organic matter, humified material and in stable structure within soil micro-aggregates or at depth in the profile. SOC is an important part of the terrestrial C pool as it contains three times the amount of C stored in plant biomass. Soils of the world are potentially viable sinks for atmospheric C. However, they are also deteriorating at alarming rates in developing countries like Nepal due to substantial land use changes [7], therefore lowers their C sequestration potential. Plants are primary sequesters of atmospheric CO₂ through photosynthesis and converting into its biomass. The plant biomass is expressed in tons of biomass (dry matter) per hectare which is then converted into C multiplying by 0.5 [8].
　　Forests are regarded as a key resource for not only humans and wildlife, but functional entity for the balance of environmental management [9]. Forests has a functional role in ecosystem services and supply many environmental services. Such as governance, community development and water recharge, termed as co-benefits in totality other than carbon benefits which is more tangible. They are also considered by most as to take primary mitigation option against climate change impacts. The climate change impacts caused by the accumulation of GHGs (greenhouse gases) in the Earth’s atmosphere, which lead to an enhanced greenhouse effect, has resulted in a steady rise in the mean annual global temperature of the earth. Among the 6 GHGs defined by Inter-Governmental Panel on Climate Change Good Practice Guideline(IPCC GPG) 2007, CO₂ has a major role in the greenhouse effect due to its presence in higher concentration and rapid increase compared to other gases like CH₄ and N₂O [9], thus other GHGs are also estimated in term of equivalent carbon units.
　　Small changes in the size of forest and soil C reservoirs can have major implications for CO₂ emissions and global climatic changes. Dynamics of land use and management practices affect the stock of these resources, thereby causing changes in C sequestration. The possibility of enhanced C storage in standing vegetation and in the soil is of great interest due to the fact that on average, the vegetation and soil contain approximately 610 and 1,550 Pg C. Soil and vegetation together contain about three times as much C as is present in the atmosphere. It is estimated that improved agricultural management practices could worldwide sequester between 400 and 800 Mt C/yr [4]. IPCC (2000) points at forest degradation as one of the most crucial land use factors causing increased concentration of atmospheric CO₂. The Kyoto protocol paved the way on making efforts to include forest and soil C sequestration in the list of acceptable offsets. Subsequently, the UNFCCC (2007) conference in Bali highlighted a new approach of REDD (reduced emissions from deforestation and degradation) targeting the forestry sector in developing countries as a means to offset atmospheric CO₂. However, there is a clear lack of capacity and awareness at both the national and local levels to properly address, formulate and implement C sequestration and climate change adaptive strategies in Nepal. Thus, there is a need of research, training and capacity building to effectively introduce and implement REDD/REALU strategies in the Nepal.
　　The review carried by Stern in 2006 clearly established that the C emissions contributed by fossil fuel burning along with deforestation and forest degradation are higher than other sources of C emission. GHGs produced from other sectors are negligible as compared to the C emitted from transportation and industrial sectors and forest clearing. It also discussed that the investment in the reduction of GHG emission to the atmosphere due to deforestation and forest degradation is economically feasible and it can contribute to mitigate the climate change impacts. Reducing the GHG from deforestation (RED) and mainly the COP13 in Bali emphasized for REDD in developing countries rather than only RED in well-known Bali action plan (BAP). The proposed REDD mechanism emphasized mainly on the payment for the avoided emissions in developing countries. Many criticisms on the mechanism draw the attention of international community to make it as REDD+ which ultimately includes not only the C benefits but it also includes the co-benefits and other C enhancements like sustainable management of forest, conservation, biodiversity, governance. It also aims to apply the safeguards for the proper regulation of the mechanism securing good governance components, rights of the indigenous people, sovereignty etc..
　　The COP16 in Cancun resulted in the agreement for the need of International Consultancy and Analysis(ICA) following the Copenhagen Accord (2009) at COP 15. The Cancun Agreements further suggested countries to develop their own NAMA (nationally appropriate mitigation actions), biannual communication and measurement, as well as, reporting and verification (MRV)/ICA for the monitoring of C and co-benefits.
　　 2. Problem Statement
　　The science behind the measurement of C stock in forest and soil carbon pools is becoming mature these days. The issues of climate change mitigation and adaptation demands the precise estimation of C sequestration in different pools though the science is more segregated with various form of discipline. Knowing these facts, the needs of reviewing all those subsequent past studies on forest and soil C sequestration, land use change, deforestation and forest degradation and their linkages with the policy and strategies for adaptation and mitigation on climate change impacts and peoples livelihood are felt.
　　Methodological studies on the measurement of C sequestration on forest and soil pools and on the estimation of GHG emission from the land use change and forest degradation and deforestation are critically reviewed in this paper those from the global and regional spatial domain relevant to Nepal.
　　 3. Objective
　　The overall objective of this paper are to review the knowledge status on Nepal in the recent stock and trends in forestry sector, potentials for carbon sequestration in given land use and drivers behind the change. Specifically, this paper also reviews the drivers and policies to reduce the deforestation, the development of monitoring, reporting and verification system for REDD+ mechanism and its challenges.
　　 4. Land Use, Land Use Change and Carbon Dynamics
　　Land use systems are dynamic and constantly evolving not only due to climate change but also because of the technological advancement and also economics of the resources could lead towards the land use change. It is obvious that the changes in land use patterns lead the land utilization towards the changes in the scenarios on dealing with the mitigating or adaptation against climate change impacts.
　　Land use patterns and its changes have huge value in soil and forest C stocks as they directly impact the emission or sequestration of atmospheric C and affects soil and forest carbon. Studies also concluded that the vegetation C and SOC pools have spatial and temporal changing characteristics due to change in land use patterns. The inherent characteristics of land use pattern and its changes is the dynamicity from one type to other. The land use, land use change and forestry (LULUCF) sector has great potential for reducing GHG emissions in forestry and agricultural sector in Nepal. A recent study concluded that the contribution of land use change and forestry sector in total GHG emission is more than 75% in Nepal, it is having highly potential than in other countries of the HKH region [10]. But the recent study on reducing emission from all land use (REALU) suggests not considering only LULUCF sector rather to consider all land use types for a reducing emission mechanism[11].
　　The evolving land-use patterns (e.g., afforestation of marginal lands) and evolving agricultural practices in the Himalayan region (e.g., agro-forestry) have a significant potential for mitigation of the build-up of atmospheric C. Since the land-use patterns for a region are determined to a large extent by economic development, human and livestock populations, technological change, consumption patterns, etc., the C sequestration dynamics needs to be seen in its entirety. The analysis of the dynamics of C sequestration, therefore, requires an interdisciplinary approach involving foresters, soil scientists, economists, sociologists and scientists from other related fields [12].
　　SOC includes the plant, animal and microbial residues in all stages of decomposition [13] which is the other considerable C pool. The SOC is likely to increase when cultivated soil is planted with permanent grasses. There is considerable variation in accumulation rates of SOC which are resulted from many factors in the forest establishment after agricultural use of land. The change in forest cover and canopy density of the forest are having considerably impact on the SOC. The conversion of land use pattern either from forest to non forest, non forest to forest or some in between of agroforestry land use may impact on the concentration of SOC in the soil. The restoration of land and vegetation coupling with LUC, there is scope of C sequestration; however the reverse process of biomass removal and disturbances in soil causes the C emission to the atmosphere. Normally the change of land use to agroforestry from agriculture and fallow land could enhance the C sequestration through soil and vegetation rehabilitations. The land use changes, land management techniques, soil characteristics and soil erosion are major factors affecting SOC fluxes and sequestration in soil [12].
　　 5. Forest Degradation and Deforestation versus Restoration
　　Deforestation is defined as the conversion of forest land to non-forest land [5]. Deforestation deals with the spatial extent of reduction of forest land which ultimately means the reduction in total forest cover. Estimation of emissions from the deforested area includes various components like (1) loss of forest cover at the national level; (2) initial C stocks for the base period and their change caused by deforestation and (3) emissions averted from a defined baseline or base period which ultimately support the implementation of policies for reducing emissions like REDD+ [14]. Deforestation as compared to forest degradation can be easily monitored and cause relatively large losses of C stocks [14].
　　Forest degradation is defined as the change in canopy cover observable with remote sensing [14] although there are many other definitions relating to canopy cover, ecological function, C stocks and other attributes of forests [15]. Thus deforestation and forest degradation reflect different issues of loss of forest resources. Deforestation and forest degradation could be quantified to gross GHGs in terms of combined activity data and emission factor.
　　Reforestation and afforestation are defined as the conversion of non-forested lands to forests with the only difference being the length of time during which the land was without forest. Deforestation and forest degradation was understood as different issues under the study of GHG emission from the forests [14]. Nepal has approximately 1% forest degradation rate which were compiled in few studies [16, 17] but the studies did not differentiate between deforestation and forest degradation. The conversion of well-stocked forest to shrub land was apparently regarded as forest degradation in these studies.
　　The processes of forest degradation, soil erosion and land degradation in the mountains of Nepal have been topics of study and research for the past five decades. Nepal’s forests were being depleted at an alarming pace and warned of its adverse environmental and economic consequences. Whether it was by coincidence or by design, the Stockholm Conference on the Human Environment encouraged a growing number of scholars and policy makers to take interest in the status of the Himalayan environment. A report sponsored by the World Watch Institute depicts the mountains as a region where the forces of ecological degradation are building up very rapidly, owing primarily to the depletion of its forests, thereby, and causing environmental and economic maladies both in upstream and downstream regions.
　　In recent years the international negotiations towards REDD+ and other policies/strategies have also led to considerable discourses on the topic. The discourses vary on different level of Tier, approach, level and standards of REDD+. Some of the main issues and concerns of REDD+ implementation in Nepal are listed below:
　　The questionable reliability of historical data available to support for the MRV system of REDD + mechanism.
　　There is lack of well established reference level of carbon emission, in other words, there is lack of baseline scenario on forest degradation and deforestation.
　　There is lack of standard methods for measuring and monitoring co-benefits.
　　 6. Quantification of Carbon Stock and Change Matters
　　6.1 Land Use Change
　　The land use dynamics may be mapped using remote sensing, GPS and GIS technologies with high resolution satellite imageries [18]. Shrestha et al. [18] assessed the land use changes based on the 1976, 1989, and 2003 satellite images in Pokhare Khola Watershed using different satellite images i.e. Landsat satellite images of 30 m resolution and Quick Bird satellite images of 60 cm resolution. The image classification using texture analysis supported to find the forest type and the internal trading among classes was assessed based on the GIS analysis. The land use change dynamics also can be assessed using aerial photos and LRMP maps produced by Department of Survey [19]. Awasthi et al. [19] assessed the land use change as an internal trading of land use type from one time to other in Mardi and Fewa watersheds. The result showed an increase in forest cover by up to 3% and corresponding decrease in shrub and rain-fed agriculture which are contributing to the highly dynamic nature of land use change with internal trading.
　　6.2 Aboveground Biomass and Carbon
　　Biomass resources supply more than 90% of primary energy consumption, and forests are the major source of biomass in Nepal. The sustainable wood fuel yield of forests is far less than the total consumption, which has caused severe forest degradation. Consumption of crop residues and animal dung for fuel are increasing because of wood fuel shortage. The processes of degradation and deforestation with demand and supply of existing biomass, and, biomass annual incremental stocking rate were well described in the region. Edaphic and physiographic parameters were correlated with site indices. Annual tree biomass production was estimated at 14 t·ha^-1·yr^-1 for a typical plantation cycle, with an average 11 t·ha^-1·yr^-1 annual increase in standing biomass after thinning. Tree component standing biomass accumulation was estimated by site index classes, and used to derive a predictive equation for average total standing biomass(273 t·ha^-1) at a plantation reference age of 25 years.
　　The C measurement of the forest, mainly aboveground biomass, can be accounted for at different levels as per the IPCC good practice guideline; the measurements can be taken at different 3 levels namely Tier 1, Tier 2 and Tier 3. The Tier 1 measurement technique includes the biome average of the forest cover. This method of estimating vegetation C stocks uses the globally consistent default values provided for the aboveground biomass. For the Tier-1 measurement, 7 continental regions, 9 forest and vegetation classes, 12 eco-floristic regions and C fraction between roots and shoots have been identified, which ultimately yields the C value for each class. The VCF (vegetation continuous field) global data produced after the analysis of continuous MODIS(moderate resolution imaging spectroradiometer) data for years 2000 and 2005 of the vegetation cover in percent per pixel provides the vegetation at the national and regional levels [20]. This can be used to determine the vegetation change scenario of the region as Tier 1 data set for both the year 2000 and 2005. The further classification of VCF data supported by the field data and higher resolution satellite data offers a measurement to provide an estimation of forest C at the provincial level even inside a country. However, it is evident that the data generated from this biome-average is not highly accurate at the micro- or community level.
　　The other most discussed method among the expert community for the estimation of above ground biomass and C stock is the use of LiDAR data. The method currently in practice is ALS (aerial laser scanning), because only the LiDAR based Satellite is available worldwide, which has a fairly coarse resolution, and in the real sense does not meet the accuracy levels needed for biomass estimation at the micro level. The recent developments in the arena of LiDAR for estimating aboveground C allow for the process of individual tree delineation through image segmentation, estimation of crown base height as a result of the classification of the LiDAR returns, estimation of crown width using the CHM (crown height model) developed from LiDAR products and estimation of stem volume and biomass using the relationship with CGV (crown geometric volume)[21].
　　The National Forest Inventory focusing mainly on forest cover provides the Tier 2 measurement requirements. The field based measurement and its statistical extrapolation for the generalization could also enable Tier 2 measurements.
　　Wall to wall mapping of forest cover and the application of LiDAR data and high resolution satellite imageries allows for the Tier 3 measurement requirements. The Tier 3 measurement demands complete information of the forest resources. Specifically, the tree based information and the wall to wall mapping of the forest resources with a higher accuracy, can be done at this measurement level. The high resolution satellite images increase the possibility of estimating C sequestered in trees even for a single tree. The estimation of single tree C for particular species in relation to the CPA (crown percentage area) gives a regression relationship with the reflectance from the species captured in satellite imageries which ultimately enables the estimation and preparation of C maps with extrapolation to the study region [22].
　　Forests have an important role in sequestering C in several pools mainly living terrestrial pools, i.e., below ground and above ground C pools and soil C. There are several biomass estimation techniques in practice in the forestry science. The biome average could also provide an estimate of the biomass which could yield a general estimate at the regional level, for example the FAO data of Global Forest Resource Assessment.
　　On the other hand, the NFI (National Forest Inventory) data could be used for the estimation of C stock in the forest as this data set supports the generalization of the national average data with stratification. This approach can be regarded as somewhat more precise than the biome average method of estimation. In addition, actual field measurement data could be used to obtain even more precise estimation although this approach would be more labor, time and cost demanding. The previous trend of forest estimation was only based on field measurements. But, with the development of advanced remote sensing technologies there has opened up the new horizons of forest measurement through, e.g., high resolution satellite imageries, LiDAR data acquisition, etc.. The concept of multi-source forest inventory and precision forestry constitutes the integration of remote sensing data, field measurement data and other sources of information together to estimate the forest characteristics including C more precisely. The latter approach is the best method of terrestrial C estimation. Thus, there is an urgent need of improved methods and state of art techniques using satellite imagery and LiDAR data to estimate the terrestrial C pool.
　　Ground-based methods for the categorization and classification of forest inventories are costly in terms of time, money and human resources. Forest attribute information, including species, crown closure, age, and derived height and volume estimates have usually been acquired through air photo interpretation. Even high resolution satellite images also have limited information which could directly link with the tree volume and biomass. This is mainly because of the vertical perspective and the planar view of satellite sensors.
　　The integration of optical remote sensing with field measurement data, using high resolution aerial imageries, use of RADAR images and emerging techniques to use the airborne LiDAR and future satellite based LiDAR data are the main options till the date [9]. On the other hand the general estimation of the FAO’s global forest resource assessment is also giving the data on forest degradation and deforestation at biome average level. There is an urgent need for the development of such monitoring mechanisms for forest parameters such as C emission due to forest degradation and deforestation, as the ongoing international dialogue and discourse demands reliable, consistent and updated information on the forest resources and their composition.
　　6.3 Deforestation and Forest Degradation
　　
　　The changes in forest cover over time can be used as an indicator of the deforestation rate if the forest areas are being depleted. The spatial reduction of forest cover area over time is mainly the deforestation. Thus, the measurement of deforestation is simpler than forest degradation. Remote sensing and GIS analysis supports apparently to measure the deforestation rate in the region. Nepal is reporting its forest cover areas to the FAO continuously. An extensive study of the forest cover and area was initiated in 1978 under the project of LRMP, which has applied spatial wall to wall mapping of entire land area of Nepal, including not only forest cover, but also other land use types. After this nationwide survey, there have been other studies conducted by the Department of Forest and DFRS (Department of Forest Resources and Survey) particularly in the Terai districts using remote sensing technologies. JAFTA(Japanese Forest Technical Assistance) has also assessed the forest cover area in 2000 for the entire Nepal and concluded with the district wise forest area estimates and growing stock estimates at species level.
　　There is a persistent lack of studies on forest degradation; hence it is difficult to calculate the rate of forest degradation. It is assumed that country has a successful forest management program of community forestry. However, there is a lack of primary data to support this claim. Thus, there is an urgent need for nationwide assessment of forest degradation. The remote sensing data, which are of moderate resolution, i.e., MODIS of 250 m or 500 m resolution, with the support of some samples from Landsat of 30 m spatial resolution, could enable such an assessment. The regular composite of MODIS data allows for the analysis of national trends of deforestation and forest degradation in terms of forest cover through the continuous study of NDVI (normalized differential vegetation index) values generated from the MODIS images.
　　Forest department and other government agencies in Nepal conducted different national and regional level forest monitoring attempts with different time frames but determined the forest cover areas, rather than the stocking information inside the forests, using a diverse range of technological adoptions. Table 1 shows the current and past attempts in forest monitoring in Nepal at NFI (National Forest Inventory). There are diversities in methods, technologies adopted, and even the outputs, limit the integrity among temporal data and also the comparability of the data.
　　Nepal has successful forest management program of CF (community forestry) systems in place. The CF program has provision to measure forest area and forest stocking rate during the forest inventories, and at 5 year intervals during the amendment of operational plans for the revision of CF tenure. Similarly, various projects being implemented in the forestry sector are adopting some sort of forest monitoring mechanism, through programs such as, NSCFP, LFP. The assessment of capacity on the forest measurement by Herold [23] reported that Nepal is having no consistent national field inventory among other 30 countries. The report also summarizes the capacity of forest inventory capacity is very low as compare to the forest area change monitoring capacity is good. The technical challenges of remote sensing are reported as low. The forest of the nation is characterized as having medium level of tree canopy greater than 40% and some amount of intact forest. There is high risk of forest fire and biomass burning. Some level of carbon storage in forest soil exists.
　　6.4 SOC Measurement Techniques
　　
　　The SOC-stock measurement are done following various steps like soil sampling, bulk density analysis, texture analysis, and extrapolation using density, area and soil depth using following formula. Soil bulk density measurements enable the volumetric calculation of C amount in the soil, which provides the C or soil organic matter densities or concentrations[13]. The SOC can be modeled using GIS and Remote sensing analysis and Century model analysis mingling with watershed characteristics [24].
　　SOC stock in soils = C content (g·g^-1) × BD(Mg·m^-3) × area (Mha) × soil depth (m)/10 [25]
　　
　　 7. International Negotiations on Adaptation to Climate Change and Mitigation of Impacts
　　As a follow-up to the Earth Summit 1992 in Rio de Janeiro, the series of COP meetings have successively being held and produced negotiation documents dealing with strategies and policies for reducing C emissions as well as enhancing its sequestration. The Kyoto Protocol was the document which is promising in the field of climate change and dealing with the reduction of emission to the atmosphere. The recent COP16 in Cancun came up with an agreement of developing a Green Climate Fund for the amount of USD 100 billion per year by 2020 and an immediate financial transaction of USD 30 billion during 2010 to 2012. The recent development on mitigation schemes provides for three types of NAMA which are unilaterally supported and credited.
　　Nepal has adopted the FCPF (forest carbon partnership fund) template for the R-PIN (readiness plan idea note) and R-PP (readiness preparation proposal) for the REDD implementation. The funds supported from World Bank have used mainly for the R-PP preparation. Recently, the RPP has also approved by World Bank and committed for the support to be prepared in terms of legal framework for the implementation of REDD by the year 2012, capacity building for the MRV, instrumental support, outreach and consultation activities. The implementation of all the activities related to the NAMA and REDD+ processes is through the newly established unit, named REDD Forestry and Climate Change Cell (REDD Cell), under Ministry of Forest and Soil Conservation. Recent studies are also more focused related to the inclusion of all land use sector rather than focusing only on forestry sector and termed the concept reducing emission from all land use (REALU) instead of REDD+ which is claimed as the REDD + + [11].
　　The recent REDD+ initiative by UNFCCC has generated considerable interest in capitalizing on forests for C credits. The capacity with regard to procedural and methodological aspects of quantifying and demonstrating the actual benefits of forest restoration on emissions reduction, however, is as yet weak in Nepal. A number of points to be considered when implementing REDD+/REALU strategies have been emphasized. Among these, crucial points include: linking C with livelihoods of the poor and socially excluded people; addressing the drivers of deforestation; linking REDD activities with climate change adaptation strategies of local communities; using participatory and multiple crediting approaches; and, going beyond market forces to ensure adoption and continuity to REDD+/REALU measures.
　　 8. Policy Options for Enhancing Local Livelihoods and Adoption of Appropriate Technologies
　　Forest and soils C sequestration were listed as acceptable C offsets under the Kyoto protocol by recognizing the importance of forest and soil for mitigating the greenhouse effect. It is now well accepted that global climate change is caused by the increase in GHGs concentration in atmosphere which mainly comes from anthropogenic activities like fossil fuel burning, industrialization, deforestation and forest degradation and urbanization. The aim of applying measures for reducing C content in atmosphere is to increase the C sequestration in vegetation by reducing emission through avoided deforestation. The other option for reducing C emission to the atmosphere is by developing and implementing low C technologies in different sectors of development of the society, i.e., transportation, energy sector, waste management, agriculture, etc.. In the developing countries, it is also understood that the adaptation to climate change impacts are more crucial than the mitigation of climate change impacts. NAPA has been prepared already in Nepal from the focal agency the Ministry of Environment in the climate change international agreements. NAMA has not yet been prepared, which is actually the commitment for the reduction of C emission to the atmosphere by the reduction of forest degradation and developing and adopting the low C technologies i.e., alternate energy, low C transportation system, etc..
　　Forest and soil restoration through the REDD/REDD+ initiative could serve to enhance sustainable rural livelihoods in the mid-term, while contributing to mitigation of global climate change in the long-term. Making REDD+/REALU functional in Nepal is limited by a lack of national capacity, methodological know-how and local awareness of various factors and processes impacting C pools and fluxes and their impacts on global C cycle and climate change. Therefore, it is important to address land use changes leading to the degradation of forests and soils, which have major implications for both climate change and sustainability of local livelihoods. The vicious cycle of degradation and poverty is self-perpetuating and re-enforcing hence difficult to break, resulting in a downward spiraling trend of poverty and adverse impacts to human and ecosystem health.
　　 9. Conclusions
　　The previous attempts at national level forest inventory have provided a variety of output modality to report the forest parameters in Nepal from analogue wall to wall map to statistical summary for the whole nation. It was noted that there is a lack of integrity among different temporal forestry parameters measured in Nepal in terms of output and reporting. For example LRMP produced wall to wall forest cover information but only in the form of analogue maps. Thus, there is also a need for a bridging mechanism to harmonize outputs from different inventories. The payment mechanism for the environmental services from the forest is not much established in communities. REDD+ mechanism is in the process of being internationally negotiated. The recent discussion on the REDD+ mechanism is mainly concerned with the avoided deforestation and degradation in the developing countries. The discourses on adaptation and mitigation strategies against climate change impacts are ongoing nationally and internationally in different themes and from different angles. It is being discussed that the climate change negotiation and the payment system for compensating the C credits avoided from being emitted to the atmosphere, is also having two ends of discussion. The reduction in GHG emission from the deforestation and degradation in developing countries is one end and the other is to reduce emission from the high rise of urbanization, industrialization, fossil fuel burning. Thus the discussion going on between Annex I and Non-Annex countries is divided as developed countries and LDCs which are polluters and non-polluter countries.
　　Representatives from LDCs and Rainforest Alliance group, they are discussing more about the safeguards when the REDD+ mechanism will be implemented in recent future. The safeguard is mainly concerned with the Free Prior and Independent Consent (FPIC) of the community provisioned in the ILO report (ILO article 139), sovereignty of the country, governance, community development and sustainable use right of resources.
　　 10. The Way forward
　　The definition of forest and non forest and definition of C pools which should be considered for the measurement should be clear. The difference between forest degradation and deforestation should be clear and there should be remarkable different methods for measurement to get the information on mentioned both. There should be the proper national vision and stand on the different modes of possible REDD+. There are several stands from the community and alliances. Nepal should have clear stand on the estimation method (whether Tier 1, Tier 2 or Tier 3), approach (whether fund based, market based), level(whether national, project or community level). There should be proper development of capacity in the aspect of monitoring i.e. MRV/ICA. The recent global practice of MRV part is to use the GIS and remote sensing approaches for the quantification of aboveground forest C. Nepal should also develop the capacity to analyze the forest aboveground C using such technologies for either Tier 1, 2 or 3.
　　While a considerable amount of research related to C dynamics and global climate change has been conducted in developed countries, comparatively few have been done in less developed countries, especially in South Asia. There is also a substantial gap in the knowledge and data base on terrestrial C pools and fluxes for the Himalayan Region in particular. The mid-hills of the Nepal offer a unique opportunity for studying C stocks and dynamics for this region due to a wide diversity of climates and ecosystems concentrated in a small geographic area.
　　The other part that is lacking in this region is to have access to a national database, thus there is an urgent need for the development of a national forest information system which could serve as a hub or portal for data sharing.
　　 Acknowledgments
　　The Norwegian Research Council is gratefully acknowledged for financial support through the FORESC Project implemented at Kathmandu University in collaboration with Norwegian University of Life Sciences.
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