LULUCF is an acronym for Land Use, Land Use Change, and Forestry, meaning the sector comprising all of those. Activities in the LULUCF sector encompass carbon stocks in soil and vegetation, which can act either as carbon sinks or sources of emissions, depending on changes in emissions and removals from these carbon stocks. A carbon sink absorbs more greenhouse gas emissions than it releases into the atmosphere over the course of, for example, a year and a sector acts as a source of emissions when its emissions exceed its capacity to absorb carbon.
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