The IPCC has opened the first expert review of new guidance for countries on accounting for carbon dioxide removal (CDR) and carbon capture, utilisation and storage (CCUS) in national greenhouse gas inventories, according to Carbon Pulse. For buyers, developers and investors, the IPCC carbon removal accounting guidance is the draft that will shape how governments count removals and stored CO2, which in turn affects how project claims are treated at national level.

What the IPCC has opened

The IPCC has finalised the First-Order Draft of its 2027 Methodology Report on Carbon Dioxide Removal Technologies, Carbon Capture, Utilisation and Storage for National Greenhouse Gas Inventories, and has opened registration for external reviewers, according to Carbon Herald. The document is described as additional guidance for inventory compilers.

The formal expert review window runs from 2 November to 20 December 2026. Reviewers must register by 11 December 2026, according to Carbon Herald.

What the report covers

The report was developed by more than 100 lead authors and international contributors, according to Carbon Herald. It covers accounting frameworks for point-source capture, CO2 transport networks, sub-seabed and onshore geological storage, carbon utilisation, and durable biogenic and synthetic removal pathways.

The IPCC approved the preparation of this methodology report at its 63rd Session in Lima, Peru, in October 2025, and agreed its outline, according to EnviroNews Nigeria. Its purpose is to provide additional methodological guidance for estimating and reporting emissions and removals linked to CDR technologies and CCUS activities.

How the review works

Expert review is the first stage in the IPCC’s multi-stage review process, according to EnviroNews Nigeria. Experts assess the draft and comment on its scientific and technical accuracy, completeness, clarity and applicability to national inventories.

After this phase, the report will undergo a secondary joint review by governments and experts, according to Carbon Herald. The sources reviewed here do not give dates for that later stage or for final adoption.

Why it matters for carbon markets

National inventories are the layer where governments record what is emitted, removed and stored. Standardised rules at that level matter for any market that depends on removals being counted consistently, whether in compliance systems or in voluntary and Article 6 transactions.

The sources do not say how the guidance will interact with credit standards or registries, and the draft itself is not reproduced in the material available. It would be a mistake to read the review as a change to any market rule today. It is a technical step in a process that could inform later national accounting.

Takeshi Enoki, co-chair of the IPCC Task Force on National Greenhouse Gas Inventories, said reliable inventories are essential for tracking progress towards climate goals, and that as removal and capture technologies develop, inventory methodologies need to keep pace, according to EnviroNews Nigeria. His co-chair Mazhar Hayat said expert review is essential to ensuring the guidance is scientifically sound and practical for countries preparing inventories.

What buyers and developers can do now

The review is open to technical experts across CO2 capture, transport, geological storage and removal accounting, according to Carbon Herald. Project developers, verifiers and research teams with relevant expertise can register and comment, which is a direct route to influence how storage permanence and utilisation are treated.

For buyers and investors, the practical step is to track the draft’s treatment of durable removals and storage, since national accounting choices can feed into how host countries authorise and report activities. Teams should plan reviews around the 11 December registration cut-off.

What to watch

The IPCC will also resume its 65th Session virtually from 1 to 3 December 2026, according to EnviroNews Nigeria. Its agenda items are the work plan for the Seventh Assessment Report and the Trust Fund programme and budget, so it is not the forum for this methodology report.

The next signals are the close of the review on 20 December, the secondary joint review by governments and experts, and the eventual publication of the 2027 report. Until then, the draft remains a work in progress and its content may change.