For the first sentence I would rather say: “In the case of forests, carbon emission factors include C stocks (where a disturbance occurs), net annual increments, and annual fluxes (as C stock gains and losses) for various pools (IPCC, 2006, 2019a).”
For the second sentence I would rather say: “In the case of forests, carbon emission factors include C stocks (where a disturbance occurs), net annual increments, and annual fluxes (as C stock gains and losses) for various pools (IPCC, 2006, 2019a).”
For the first sentence I would rather say: “In the case of forests, carbon emission factors include C stocks (where a disturbance occurs), net annual increments, and annual fluxes (as C stock gains and losses) for various pools (IPCC, 2006, 2019a).”
For the second sentence I would rather say: “In the case of forests, carbon emission factors include C stocks (where a disturbance occurs), net annual increments, and annual fluxes (as C stock gains and losses) for various pools (IPCC, 2006, 2019a).”