Which IPCC tiers does the CFP incorporate?

Which IPCC tiers does the CFP incorporate?

The CFP uses a combination of IPCC Tier 1, Tier 2, and, where applicable, Tier 3 methodologies. The crop and cattle pathways are aligned with the IPCC 2019 Refinement, while the cattle pathways also follow the IDF 2022 recommendations. The tier used varies by emissions source or assessment component. For example, Soil Organic Carbon uses a refined Tier 1 model based on the IPCC 2019 guidelines, with the option to use a Tier 2 model.