Background: Indonesia’s recent carbon policy shifts, particularly the establishment of the Carbon Unit Registry System (SRUK), demand high-precision measurement, reporting, and verification (MRV). However, current environmental regulations remain silent on explicitly recognized geospatial methods, creating a methodological gap in accurate carbon accounting. Objectives: This study aims to evaluate Airborne Laser Scanning (ALS) as a solution for Indonesia's MRV precision requirements by synthesizing its accuracy in tropical and mangrove ecosystems, and to assess the readiness of current regulations to adopt such remote-sensing standards. Methods: Using a structured narrative review based on the Scopus database and targeted searches, we synthesized 20 sources, comprising eight ALS biophysical studies and twelve primary Indonesian regulatory documents. Results: ALS consistently explains carbon density variability in upland tropical forests, though evidence for Indonesian mangroves remains limited to regionally uncalibrated cases. Crucially, the main barrier is not ALS's technical readiness, but the regulatory absence of an explicit remote-sensing MRV precision standard under the new SRUK framework. Conclusion: Technical standards for integrating ALS data must be explicitly developed by the SRUK authority. Furthermore, advancing mangrove-specific ALS calibration models is a critical next step for national carbon accounting.
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