Accurate forest reference and emission level (FRL, FREL) with related policies and regulations are the key determinants in establishing sustainable forest ecosystem management programmes (e.g. REDD+). This fundamental is for promoting and sustaining climate smart agricultural practices in a changing climate. With the aim to deliver better knowledge to the scientific community and policy makers on regulations and existing tools for more rigorous scientific communication when it comes to FRL and FREL accountability and policies. Thus, this review investigates forest in the changing climate and policies and underlines the performance of land use transition and intensity analysis towards deforestation with some key examples and achievements (e.g. Togo). Simply put, (i) forest as break of greenhouse gas (GHGs) and ecosystem regulator, (ii) policies and REDD+ actions, (iii) potential drivers and (iv) transition and intensity analysis approach for their accountability are discussed. In sum, impressive studies, policies and regulations are under initiations and implementations regarding the role, place and evaluation of forest losses and its ecosystem functions and services. However, there are still some gaps when it comes to: the choice of the evaluation methods in the real context of a specific ecosystem as well as the firm implementations of formulating policies in developing countries. This paper concludes with some policy measures for forest sustainability, carbon enhancement and accountability.