Making the connection between carbon and nature count.

The Carbon Unit Linking Rules provide requirements for linking eligible carbon units with Certified Environmental Accounts. The Rules establish clear requirements for authorisation, traceability, assurance and claims, helping market participants understand the relationship between carbon units and independently measured environmental outcomes.

Carbon Unit Linking Rules for ACCUs

Unlock Nature Impact

A scientifically robust biodiversity nature unit issuance standard that values real, measurable results for nature.

The NaturePlus® Standard

Carbon & nature.

Carbon projects can deliver benefits for nature beyond the carbon they store or emissions they avoid. But demonstrating those benefits requires credible environmental measurement, transparent reporting and clear rules for linking environmental outcomes to carbon projects.

The Accounting for Nature® ACCU Carbon Unit Linking Rules establish a consistent approach for linking independently audited and Certified Environmental Accounts with Australian Carbon Credit Units (ACCUs).

Powered by the science and governance of the Accounting for Nature® Framework, the rules support carbon project developers, landholders, investors and buyers to demonstrate environmental outcomes with greater confidence.

Measure nature. Demonstrate outcomes. Strengthen confidence in carbon.

Why link carbon and nature?

Carbon accounting measures greenhouse gas emissions avoided or carbon dioxide equivalent removed or stored. It does not, by itself, establish whether the condition of biodiversity, ecosystems, soils, freshwater or other environmental assets has improved.

Accounting for Nature provides a complementary approach: scientifically rigorous environmental accounting that measures the condition of environmental assets and tracks changes over time.

Linking an eligible Certified Environmental Account with an ACCU project provides a structured way to demonstrate the environmental condition associated with the project and, where supported by evidence, changes in that condition.

This helps move beyond broad statements about environmental benefits towards outcomes that can be measured, independently audited and transparently communicated.

Carbon outcomes.

ACCUs represent eligible emissions reductions or carbon sequestration recognised under the Australian Government's ACCU Scheme.

Nature outcomes.

Environmental Accounts provide a consistent, science-based approach to measuring the state of nature through environmental assets, such as native vegetation, soils and fauna.

Credible links.

The ACCU Carbon Unit Linking Rules establish requirements for connecting environmental measurement with a carbon project and supporting claims about associated nature outcomes.

ACCU Carbon Unit Linking Rules.

The rules are designed to provide a transparent and consistent basis for linking Accounting for Nature® Certified Environmental Accounts with ACCU projects.

They set out the requirements that apply when environmental condition data is used to support claims about the nature outcomes associated with a carbon project.

Establish how the Environmental Account should be designed to spatially cover the ACCU project, including defining the boundary and stratification requirements
Use an eligible Environmental Account developed under the Accounting for Nature® Framework, with the required certification and independent audit, to provide a robust evidence base for environmental condition claims.
Establish a clear, documented relationship between the Environmental Account, the carbon project and the environmental outcomes being reported. Claims of improvement must be supported by appropriate evidence, rather than inferred from the presence of a carbon project alone.
Ensure claims referencing AfN, Econd® or environmental co-benefits are accurate, specific, transparent and consistent with the applicable AfN Claims Rules and Carbon Unit Linking Rules.
Only Independently Audited Certified Environmental Accounts may be used to support a public claim referencing ‘Accounting for Nature’ or the ‘Econd®’ when linked to a carbon project under the licensed Program.
This applies to any instance where Environmental Accounts or the Econd® are used to highlight the environmental co-benefits of a carbon project. Claims related to carbon units or projects can only be made if the Environmental Account was explicitly developed to verify these co-benefits.

FAQs

Who should use the rules?

ACCU project developers and landholders

Understand how to design an Environmental Account that can be linked to a carbon project and support credible reporting of nature outcomes.

Accredited Experts and Auditors

Apply the relevant Environmental Account development, measurement, audit and linking requirements when supporting carbon-related Environmental Accounts.

Carbon buyers and investors

Better understand what evidence is
required to make nature co-benefit and improvement claims versus reporting the state of nature.

Who can benefit.

Landholders & Project Managers

Showcase tangible ecological outcomes from your environmental initiatives with an opportunity to attract market investment.

Investors & Corporates

Identify and support verified NaturePlus® projects that align with ESG and sustainability commitments.

Auditors & Experts

Apply rigorous standards for biodiversity accounting and gain recognition as market leading specialists.

Carbon Unit Linking in action.

“The Accounting for Nature® Framework gives us a way to demonstrate, with credible scientific evidence, the improvements we’re making to the natural environment alongside our carbon outcomes. Linking independently verified nature measurements with carbon units helps tell the full story of what’s happening on our land — recognising that successful land management is about more than carbon alone. It’s about restoring the health of the landscape for the long term.”

— Jo Jackson, Austin Downs Landholder

Get started with the Licensed Carbon Linking Program.

Take your carbon project efforts to the next level. Explore the Program licensed to link the Accounting for Nature® Framework to eligible carbon units. The Nxt.CarbonPlus™ Program can link ACCUs with verified nature measurement to issue Nxt.CarbonPlus™ Labelled Units.

Get Started

History and evolution of carbon linking.

The CarbonPlus™ Pilot Program was developed by Accounting for Nature to strengthen the connection between carbon projects and independently measured nature outcomes. Launched in June 2025, the pilot introduced the draft Carbon Linking Rules, establishing a process for linking independently certified Environmental Asset Accounts with eligible Australian Carbon Credit Units (ACCUs).

In November 2025, the program achieved its first issuance of Nxt.CarbonPlus™ labelled units to Austin Downs Station in Western Australia, demonstrating the practical application of linking certified nature measurement with carbon projects.

The pilot has now concluded, with the program moving into its next phase. AfN acknowledges the original pilot partners — RegenCo, CO₂ Australia, Qantas, Clima, GreenCollar, Climate Friendly and Tasman Environmental Markets (TEM) — for their contributions to the program’s design, implementation and market testing.

Accounting for Nature will retain responsibility for the Carbon Unit Linking Rules, ensuring they remain aligned with the science, integrity and requirements of the Accounting for Nature® Framework. Nxt.Nature, an AfN company, will administer the Nxt.CarbonPlus™ Program, including its operational delivery and program administration.

This separation between standards and program administration supports clear governance, transparency and integrity, helping ensure the rules remain grounded in the Framework while program delivery is managed through a distinct administrative function. As carbon linking is further established Accounting for Nature plans to fully separate from Nxt.Nature over the coming years, to ensure each entity has its own operational and governance independence.

Disclaimer.

Nxt.CarbonPlus™ Program content and documents have been prepared by Accounting for Nature Ltd (ACN 25 629 446 4934) and Nxt Nature Pty Ltd (ABN 63 655 561 863), the issuer of Nxt.CarbonPlus™ labelled units.

Nxt.Nature Pty Ltd is a company owned by Accounting for Nature Ltd. Accounting for Nature Ltd currently oversees the management of Nxt.Nature as the Program Administrator of Nxt.CarbonPlus™. This interim arrangement is to support the development, implementation and establishment of the Nxt.CarbonPlus™ program. Recognising the ownership relationship between Accounting for Nature Ltd and Nxt.Nature, appropriate measures are applied to maintain transparency, integrity and appropriate separation of roles and responsibilities, and to manage any actual, potential or perceived conflicts of interest.

Nxt.CarbonPlus™ labelled units are not, and are not intended to be, financial products within the meaning of that term under the Corporations Act 2001 (Cth). Nxt.CarbonPlus™ documentation does not, and is not intended to, constitute the provision of financial product advice in relation to any financial product, including Australian Carbon Credit Units (ACCUs), and has been prepared without taking into account the objectives, financial situation and needs of any person. This information is not intended to influence a person to acquire, hold or dispose of ACCUs. You should obtain legal, financial and taxation advice from your professional advisers before making a decision in relation to ACCUs or Nxt.CarbonPlus™ labelled units.

Accounting for Nature Limited (AfN) and its subsidiaries, including Nxt. Nature (ABN 37 688 616 248) take no responsibility for any liability or damage (legal, financial, brand or otherwise) arising from the use of the Accounting for Nature® Framework and associated trademarks, marketing collateral, documents and programs, including (but not limited to) Methods, Protocols, Guidelines, Claims Rules, Audit Rules, and Environmental Accounts (including website registries etc.).

No representation, warranty, or guarantee, express or implied, is made in this Program. No representation, warranty, or guarantee, express or implied, is made that the information provided is accurate, current, or complete. Whilst care is taken in the collection and provision of this information, AfN and its officers, employees, agents, advisers, and sponsors will not be liable for any errors, omissions, misstatements or mistakes in any information or damages resulting from the use of this information or any decision made, or action taken in reliance on this information.

Any other works published by AfN or its subsidiaries, including Environmental Accounts certified by AfN, constitutes advice in relation to direct and indirect financial, investment accounting or tax matters. Professional legal, financial, and other expert advice should be sought by users of the Accounting for Nature® Standard and associated documents, including these Rules, as required and relevant for the intended use.

Last updated: 26 October 2026