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This document specifies how to calculate the greenhouse gas dynamics of a set of wood and wood-based products. It includes the greenhouse gas emissions, removals, and carbon pools for one or multiple forest management unit(s), harvested wood product(s), value chain(s), and potential displacement of emissions from alternative products replaced by wood-based products. Together these four components represent the greenhouse gas dynamics of a set of wood and wood-based products. The scope of the calculations are the organizational or an aggregated level, comprising the area of study. This document sets general requirements and overarching terminology. This document specifies the different components of a greenhouse gas dynamics calculation. This document includes information on how claims and declarations can be communicated based on this standard, both within the value chain and to customers and consumers. This document is intended to be used by organizations seeking to understand, commit to or contribute to climate change mitigation. These organizations can be either private or public, regardless of type or size, and located in any jurisdiction, or position within a specific value chain.