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註釋The EU has already decided that emissions and removals from Land Use, Land Use Change and Forestry (LULUCF) are to be included in its 2030 climate policy framework, with a decision on exactly how to do so expected in 2016. This study aims to support EU policy-makers in answering this complex question by: Determining whether and how to use forests' sinks and substitution effects as a means to meet the EU's post-2020 targets, without decreasing the overall level of ambition; Identifying new principles and measures to reap the potential of the forest sector to contribute to climate change mitigation in the EU, in synergy with other regional priorities in the land use sector.