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为深入推进绿美广州生态建设，进一步推进全社会低碳行动，探索鼓励绿色低碳生产生活方式的普惠性工作机制，规范广州市林业碳普惠项目开发设计、碳汇计量与监测等工作，确保林业碳普惠项目所产生的广州市碳普惠自愿减排量 (GZCER) 达到可测量、可报告、可核查的要求，推动林业碳普惠项目的自愿减排交易，特编制《广州市林业碳普惠方法学》。
本方法学以《联合国气候变化框架公约》 (UNFCCC)下“清洁发展机制 (CDM)”及国家自愿减排交易机制下的相关方法学为基础，在参考和借鉴CDM项目有关方法学工具、方式和程序，《森林经营碳汇项目方法学》《碳汇造林项目方法学》《广东省林业碳汇碳普惠方法学(2022年修订版)》，国际自愿减排市场林业项目相关方法学和要求，结合广州市森林管理实际，经相关领域专家学者及利益相关方反复研讨、论证后编制而成，以保证本方法学既符合国内外林业碳汇计量通用方法又符合广州市实际，具有科学性、合理性和可操作性。