The document outlines the roadmap for developing the second Forest Reference Emission Level (FREL) in Indonesia, necessitated by the expiration of the first FREL period at the end of 2020. It includes a timeline for improvements, updates to methodologies regarding emissions data, and emphasizes the need for public consultations and stakeholder involvement. Additionally, the document acknowledges the support of Norway’s International Climate and Forest Initiative and the USAID for capacity building efforts related to the FREL.