Russia holds the largest store of carbon in soils, forests and permafrost grounds. Carbon, stored in a stabilized form, plays an important role in the balance of the global biogeochemical cycle and greenhouse gases. Thus, recalcitrance of soil organic matter to mineralization results in a decrease in current emissions of carbon dioxide into the atmosphere. At the same time, stabilization of organic matter in the form of humus due to organo–mineral interactions leads to the sequestration of carbon from the atmosphere into soils and biosediments. Thus, global carbon balance is essentially determined by soil cover state and stability. Currently, Russia is faced with a set of problems regarding carbon offsets and the carbon economy. One of the methods used to evaluate carbon stocks in ecosystems and verify offsets rates is carbon polygons, which are currently being organized, or are under organization, in various regions of Russia. This discussion addresses the current issues surrounding the methods and methodology of carbon polygons and their pedological organization and function.