**4. Conclusions**

Site-specific nutrient managemen<sup>t</sup> (SSNM) was evaluated as the highest abatement potential (363.52 kgCO2eq ha−1), the negative value of abatement cost (−2565 THB ha−1), and the negative value of the average abatement cost (−14 THB kgCO2eq−1). Based on farmers' assessment to be a mitigation technique for rice cultivation, SSNM reached the highest score for effectiveness, flexibility, economic efficiency, and institutional compatibility. This indicated that SSNM was obviously preferable and presented the highest scores for farmer acceptability, followed by the replacement of urea with ammonium sulfate ((NH4)2SO4) and mid-season drainage. Irrigation systems, land size, farmers' liability, and perception of yield and GHG emissions were found as the main factors affecting the

farmers' decision to accept the mitigation techniques. Therefore, incentive measures, such as subsidies or cost-sharing measures can convince farmers to adopt new techniques and enhance their practices. More support of water system development can increase their availability.

**Author Contributions:** N.A. collected data and preformed life cycle assessment and average abatement cost analyses, wrote, and revised the manuscript. S.S. collected data, analyzed farmers' assessment, and collaborated in discussion. N.P. provided the discussion and advice to this study.

**Acknowledgments:** This article was supported by the Thailand Research Fund (TRF) (grant number: TRG 5880123), and National Research Council of Thailand (NRCT) (KO-BO-NGO/2557-68). Furthermore, the author would like to thank the reviewers for their helpful comments to improve the manuscript.

**Conflicts of Interest:** The authors declare no conflict of interest.
