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This DIN SPEC has been prepared by a DIN SPEC consortium (temporary committee) in the course of the PAS procedure. The preparation and adoption of this DIN SPEC has been carried out by the authors named in the foreword. This document specifies requirements, procedures, and a basis for developing a system for quantifying and evaluating the long-term effective organic carbon accumulation in and on agricultural soils, as well as changes in carbon emissions based on changes in farming practices. Furthermore, requirements for the technical processing of process data are established. To this end, a multi-stage approach is being developed that harmonizes and maps various existing methodological procedures and quality criteria.