Many of the tropical forest countries that have made important progress over the past 10 years to reduce emissions from deforestation and forest degradation and sustainably manage forests (a set of actions collectively known as REDD+) are now assessing how to strategically engage in carbon markets as a source of much needed finance to deliver their Nationally Determined Contributions (NDCs). During 2021, UNDP organized a series of dialogues with representatives from tropical forest countries to discuss high integrity of forest-based mitigation in the context of VCMs. This report compiles the key issues for tropical forest countries to consider in their engagement as suppliers of high integrity forest carbon credits to the VCMs.