This technical document provides a conceptual framework and standard methodologies for the monitoring, reporting and verification of changes in soil organic carbon (SOC) stocks and greenhouse gas (GHG) emissions/removals from agricultural projects that adopt sustainable soil management practices at farm level. It applies to different agricultural lands, including annual and perennial crops, paddy rice, grazing lands with livestock including pastures, grasslands, rangelands, shrublands, silvopasture and agroforestry. Soils have become one of the world's most vulnerable resources in the face of climate change, land degradation, biodiversity loss and increased demand for food production. It is widely recognized that maintaining and increasing SOC stocks is not only crucial for reducing GHG emissions and removing CO2 from the atmosphere, but also for harnessing the benefits of increased SOC (and soil organic matter) for soil health and fertility by improving water storage and thereby increasing the access of plants to water, food production potential and resilience to drought. The Global Soil Organic Carbon- Monitoring, Reporting and Verification (GSOC-MRV) protocol has been developed through an inclusive and active process involving experts and institutions from all regions of the world. This protocol does not constitute a mandatory document for FAO members or institutions, but is rather a guiding, non-binding technical document. As a living document, its continuous improvement and refinement is expected after its use and implementation in the field.