This report was drafted by Ana Karla Perea, Senior Independent Consultant, with significant ontributions by Alexis Arthur, Leticia Guimarães, Elspeth Halverson, Jennifer Laughlin, Clea Paz-Rivera, and Kimberly Todd, from UNDP’s Climate and Forests Programme. The authors are grateful for the insightful inputs from external reviewers that greatly improved this document, including Catherine Diam-Valla, Climate Change Technical Specialist, UNDP; Mark Kenber, Co-Executive Director, VCMI; Donna Lee, Senior Independent Consultant; and Charlotte Streck, Director, Climate Focus. UNDP is indebted to the government representatives and invited panelists that participated in the series of dialogues on environmental integrity for forests in carbon markets held in April and August 2021, which provided the basis for this report.