The ẟ13C signatures of soil organic carbon are powerful indicators and tracers of C fluxes through soils and of transformation processes within soils. Depth gradients of ẟ13C can be considered as their archive. However, many different drivers and processes impact ẟ13C signatures of soil C simultaneously, thus hampering their interpretation. In this new review paper, we summarize the current knowledge about drivers, processes and C sources determining the δ13C signatures of organic matter along soil profiles. External drivers, such as climatic and atmospheric changes, affect the ẟ13C signature of C inputs, and have stronger and increasing influence on ẟ13C gradients in soil profiles compared to soil internal processes.
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