Indonesia is the worlds’ largest producer of Crude Palm Oil (CPO). Current plans include a further production increase requiring 4 M hectares of land; 1.4 M hectares are to be located in East Kalimantan. The provincial plans refer strongly to policies and market-based mechanisms leading to 15.6% reduction in GHG emissions. Adopted management plans by oil palm estates still lack compliance with environmental and social sustainability standards. Smallholders operate largely outside of government regulations and are increasingly responsible for forest conversion.