Third, REDD+ activities eligible for funding under a UNFCCC mechanism must be measured, reported, and verified (MRV)
(UNFCCC COP 2011, para. 71(c)) and assessed on the basis of a previously developed forest emissions level or forest
reference level (UNFCCC COP 2011, para. 71(b); UNFCCC COP, 2012b). The design of both of these elements of the
REDD+ mechanism has led to contentious negotiations between countries committed to safeguarding the integrity of a REDD+ mechanism and countries concerned with safeguarding their sovereignty as well as ensuring that
REDD+ does not blur the distinction between industrialized countries that must take action to reduce their carbon
emissions and developing countries that are only encouraged to undertake nationally-appropriate mitigation actions.
In both cases, the UNFCCC COP and SBSTA has provided
methodological guidance as well as set up a review process
that includes a technical assessment by international experts
(UNFCCC COP, 2013c; UNFCCC COP, 2013d).