The European Union (EU) has adopted a carbon-based accounting system for measuring how forest management practices can help mitigate greenhouse gas (GHG) emissions. The EU will use the approach as the scientific basis for integrating the land use, land use change and forestry (LULUCF) sector in its climate strategy. The new accounting system calculates the effect of forests on GHG mitigation by using factual evidence rather than forecasts of projected future policy impacts, an approach implemented under the Kyoto Protocol.