The rising levels of carbon in the atmosphere are a major cause for global climate change and this is brought about by de-forestation, decomposition, soil erosion, etc. For developing countries, there is now a great opportunity to pursue carbon mitigation projects that can attract foreign investments. The Kyoto Protocol (1997), the international agreement on climate change in which Malaysia is a signatory, offers all the opportunity under the clean development mechanism (CDM) to accumulate carbon credit points, which can be sold to developed nations as a commodity.