Land use, land use change and forestry (LULUCF) measures net carbon removals from the land use, land use change and forestry sector, considering both emissions and removals from the sector. The indicator is expressed as CO2 equivalents using the global warming potential (GWP) of each gas. Emissions and removals data, known as GHG inventories, are submitted annually by Member States to the EU and the United Nations Framework Convention on Climate Change (UNFCCC).