The document discusses greenhouse gas (GHG) emission factors for tropical peatlands, particularly focusing on forests and oil palm plantations, highlighting their significant carbon stocks and the impacts of disturbances on GHG emissions. It reviews updated emission factors and the differences between undrained undegraded and degraded forests across regions such as Southeast Asia and Latin America, noting that degradation without drainage is a significant source of GHG. The findings emphasize the need for improved emission factor guidelines for oil palm plantations and additional data for peatlands beyond Southeast Asia.