1 Introduction
2 Measures to promote climate-friendly soil management
2.1 Climate-friendly soil management measures
2.2 Key issues to evaluate climate-friendly soil management measures
2.2.1 Mitigation potential 
2.2.1.1 Total mitigation potential across Europe
2.2.1.2 Mitigation per hectare
2.2.2 Co-benefits/environmental risks assessment
2.2.3 Robust quantification
2.2.4 Leakage risk
2.2.5 Non-permanence
2.2.6 Additionality
2.2.7 Other considerations
2.3 Conclusions: Prioritising climate-friendly soil management measures
3 Funding instruments for climate-friendly soil management
3.1 Description of action-based and results-based approaches
3.1.1 Action-based approaches
3.1.2 Result-based approaches
3.2 Environmental integrity
3.2.1 Achievement of mitigation results
3.2.2 Additionality
3.2.3 Addressing non-permanence of mitigation outcomes
3.2.4 Avoiding perverse incentives
3.3 Economic efficiency
3.3.1 Transaction costs
3.3.2 Cost-effectiveness
3.3.3 Innovation incentives
3.4 Other considerations
4 Past experiences with public incentive-based approaches for climate-friendly soil management 
4.1 Common Agricultural Policy (CAP)
4.2 UK Agriculture Act
5 Synthesis of analysis of selected carbon crediting methodologies
5.1 Characteristics of selected crediting methodologies
5.2 Approaches for quantifying emission reductions or removals
5.2.1 What are key issues that should be included in programme methodologies?
5.2.2 Summary of approaches by programmes including key challenges
5.2.3 Conclusions
5.3 Approaches for assessing additionality
5.3.1 What are key issues that should be included in programme methodologies?
5.3.2 Summary of approaches by programmes including key challenges
5.3.3 Conclusions
5.4 Approaches for addressing non-permanence
5.4.1 What are key issues that should be included in programme methodologies?
5.4.2 Summary of approaches by programmes including key challenges
5.4.3 Conclusions
5.5 Approaches for avoiding double counting
5.5.1 What are key issues that should be included in programme methodologies?
5.5.2 Summary of approaches by programmes including key challenges
5.5.3 Conclusions
5.6 Environmental and social safeguards
5.6.1 What are key issues that should be included in programme methodologies?
5.6.2 Summary of approaches by programmes including key challenges
5.6.3 Conclusions
5.7 Governance questions
5.7.1 What are key issues that should be included in programme methodologies?
5.7.2 Summary of approaches by programmes including key challenges
5.7.3 Conclusions
6 Appropriate funding instruments to promote climate-friendly soil management
6.1 Action-based versus result-based payments
6.1.1 Advantages and disadvantages
6.1.2 Appropriateness of different climate-friendly soil management measures for result-based funding approaches 
6.2 Which types of result-based payment approaches are suitable to promote climate-friendly soil management? 
6.2.1 Offsetting approaches
6.2.1.1 Evaluation of ten existing offsetting approaches for climate friendly soil measures
6.2.1.2 Shortcomings of all offset approaches for climate-friendly soil measures
6.2.1.3 Fixing the shortcomings of offsetting approaches
6.2.2 Result-based finance approaches other than offsetting
6.3 Instruments other than action-based or result-based funding
7 Conclusions and recommendations
8 References
A Annex 1
B Prioritising climate-friendly soil management measures: detailed assessment