Achieving the long-term temperature goal of the Paris Agreement requires forest-based mitigation. Collective progress towards this goal will be assessed by the Paris Agreement’s Global stocktake. At present, there is a discrepancy of about 4 GtCO2 yr−1 in global anthropogenic net land-use emissions between global models (reflected in IPCC assessment reports) and aggregated national GHG inventories (under the UNFCCC). We show that a substantial part of this discrepancy (about 3.2 GtCO2 yr−1) can be explained by conceptual differences in anthropogenic forest sink estimation, related to the representation of environmental change impacts and the areas considered as managed.