The Verified Carbon Standard (VCS) methodology VM0047 for Afforestation, Reforestation, and Revegetation (ARR) projects introduces a groundbreaking approach to baseline setting: the performance benchmark. The efforts for determining performance benchmark are using dynamic baseline that replaces traditional stati baselines, offering a more accurate and adaptable way to quantify carbon removals from ARR activities. This content will guide you through the intricacies of the performance benchmark, highlighting its benefits and addressing key considerations for project developers.