This technical report covers the technical analysis of the technical annex submitted on a voluntary basis, in the context of results-based payments, by Honduras on 22 March 2024 through its second biennial update report in accordance with paragraph 7 of decision 14/CP.19. The technical annex provides data and information on the activities reducing emissions from deforestation, reducing emissions from forest degradation, conservation of forest carbon stocks, sustainable management of forests and enhancement of forest carbon stocks, which are the activities included in paragraph 70 of decision 1/CP.16, and covers the same national territorial forest area as the assessed forest reference emission level (FREL) proposed by Honduras in its modified FREL submission of November 2023.

Honduras reported the results of implementing these activities for 2021–2023, which amount to 4,722,810 tonnes of carbon dioxide equivalent (t CO₂ eq) for 2021, 259,211 t CO₂ eq for 2022 and 6,796,176 t CO₂ eq for 2023 and were measured against the assessed FREL of –5,545,227 t CO₂ eq/year.

The data and information provided in the technical annex are in overall accordance with the guidelines contained in the annex to decision 14/CP.19. The technical analysis concluded that the data and information provided by Honduras in the technical annex are transparent and consistent with the data and information used for establishing the assessed FREL in accordance with paragraph 71(b) of decision 1/CP.16 and section II of decision 12/CP.17. This report contains the findings from the technical analysis and a few areas identified for capacity-building and future technical improvement in accordance with paragraph 14 of decision 14/CP.19.