The document discusses the Monitoring, Reporting, and Verification (MRV) systems for soil organic carbon (SOC), emphasizing the importance of consistent methodologies, data completeness, accuracy, transparency, and comparability. It outlines the requirements for effective MRV of greenhouse gas emissions, including various tiers of assessment and the need for updated methodologies and tools tailored to different soil types and national contexts. Additionally, it highlights the challenges in improving SOC measurement practices and the necessity for robust policies and accessible datasets.