add VM0047 policy (#4951)

Author: ilyozzz

Methodology Library/Work In Progress/Evercity Carbon Forwards/VM0047/VM0047_Evercity_2.0.1.policy

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+## Carbon Forwards in VM0047: Afforestation, Reforestation, and Revegetation Methodology
+
+## Introduction
+The VM0047 methodology provides a standardized approach for quantifying and verifying greenhouse gas (GHG) emission reductions and removals from afforestation, reforestation, and revegetation (ARR) projects. It establishes eligibility criteria, baseline determination methods, and monitoring procedures to ensure accurate carbon credit issuance. This methodology enhances transparency, ensures additionality, and promotes sustainable land-use practices, supporting global climate change mitigation efforts.
+
+## Need and Use
+VM0047 is essential for projects aiming to restore vegetation cover and sequester atmospheric carbon. It offers structured guidelines for project developers, ensuring measurable and verifiable GHG reductions. The methodology applies to a wide range of ARR activities, including forest restoration, agroforestry, and urban greening. By incorporating advanced remote sensing and dynamic performance benchmarks, VM0047 increases credibility and enables accurate assessment of carbon sequestration benefits.
+
+## Carbon Forwards in VM0047
+VM0047 supports the issuance of carbon forward contracts, allowing project developers to sell future carbon credits before they are officially verified. These contracts help secure funding for afforestation, reforestation, and revegetation projects by locking in buyers at a predetermined price. However, since credits are issued only after verification by Verra, project developers must manage delivery risks and ensure compliance with baseline and additionality requirements.
+
+## Policy Guide
+
+### Roles
+
+- Project Proponent is the individual, organization, or legal entity that has overall control and responsibility for the carbon project, has ownership rights or carbon rights to the project area, and is responsible for implementing project activities and reporting to the carbon standard.
+
+- Validation/Verification Body (VVB) is an independent third-party auditor who assesses whether a project meets all methodology requirements, verify its claimed emission reductions, and provides assurance that all data and calculations are accurate and in compliance with the methodology rules.
+
+- Registry is a secure electronic platform that issues, holds, transfers, and retires carbon forwards, maintains transparent documentation of projects, and ensures each forward contract is uniquely serialized to prevent double counting while providing public access to key project information.
+
+### Workflow diagram
+
+![Diagram](https://evercity-public.s3.eu-central-1.amazonaws.com/VM47+diagram.png)
+
+### Policy tests
+
+![Ex-ante flow](https://evercity-public.s3.eu-central-1.amazonaws.com/VM0047_3.0.4_ex_ante.record)
+![Ex-post flow](https://evercity-public.s3.eu-central-1.amazonaws.com/VM0047_3.0.4_ex_post.record)