This document details a conceptual Framework for the Certification of Carbon Sequestration (FCCS). It is based on a system designed to support negative emissions. It provides the minimum requirements for the development of carbon sequestration standards and certificates of carbon sequestration. It allows the certification of standards so that they in turn produce certification of removed carbon that authenticates durability and verifiability. The framework (i) identifies an organizational structure for the certification system, (ii) clarifies the responsibility of participating entities, (iii) provides certificate designs and usages, (iv) details the requirements to develop measurement protocols, (v) provides mechanisms to support a long-term industry, and (vi) outlines a vision towards durable storage.

We analyze current approaches to carbon accounting for removed carbon sold on carbon markets, focusing on carbon crediting under the framing of a remaining carbon budget, the issue of durability, and approaches to accounting methodologies. We explore the topic of mixing carbon with other problems in developing carbon accounting methodologies and highlight the open policy questions. We conclude with a suggested framework for accounting for carbon removal accounting that simplifies climate action and enables a world with negative carbon emissions.