—

(1)

The Paris Agreement, adopted in December 2015 under the United Nations Framework Convention on Climate Change (UNFCCC) entered into force in November 2016 (‘the Paris Agreement’) (36) . Its Parties have agreed to hold the increase in the global average temperature well below 2 oC above pre-industrial levels and to pursue efforts to limit the temperature increase to 1,5  oC above pre-industrial levels.

(1)

The Paris Agreement, adopted in December 2015 under the United Nations Framework Convention on Climate Change (UNFCCC) entered into force in November 2016 (‘the Paris Agreement’) (36). Its Parties have agreed to hold the increase in the global average temperature well below 2 oC above pre-industrial levels and to pursue efforts to limit the temperature increase to 1,5  oC above pre-industrial levels. By adopting the Glasgow Climate Pact, the Parties to the Paris Agreement recognised that limiting the increase in the global average temperature to 1,5  oC above pre-industrial levels would significantly reduce the risks and impacts of climate change, and they committed to strengthening their 2030 targets by the end of 2022 to close the ambition gap, in line with the findings of the Intergovernmental Panel on Climate Change (IPCC). This should be done in a manner that is equitable and respects the principle of common but differentiated responsibilities and respective capabilities, in the light of different national circumstances. The revision of the Regulation on land use, land use change and forestry (LULUCF) is a unique opportunity to contribute to stepping up the Union's climate action before the 27th session of the Conference of the Parties (COP 27) to the UNFCCC in Egypt.

(1a)

The Union's actions and policies have so far been insufficient to halt the loss of biodiversity and achieve the 2020 Aichi Biodiversity Targets. In its report ‘The European environment —state and outlook 2020: knowledge for transition to a sustainable Europe’, the European Environment Agency notes that ‘Europe continues to lose biodiversity at an alarming rate and many agreed policy targets will not be achieved. Assessments of species and habitats protected under the Habitats Directive show predominantly unfavourable conservation status at 60 % for species and 77 % for habitats.’  (1a). A 2021 Joint Research Centre report shows that only 4,9  million hectares of Europe’s primary and ancient forests — essential for preserving biodiversity and mitigating climate change — remain, representing only 3 % of the Union’s total forest area and 1,2  % of the Union’s land mass  (1b) .

(1b)

Although tree cover is increasing, the capacity of the Union’s forests to remove carbon has been significantly declining since 2015 and this trend is set to continue. Until 2015, the Union land sector was able to remove around 7 % of total EU emissions (about 300 million Mt-CO2 equivalent)  (1a) . According to the European Environmental Agency (EEA)  (1b) , by 2030 the same land area will be removing 40 per cent less CO2 equivalent (dropping to - 185 Mt in 2030)  (1c) . That recent decrease in carbon storage is partly due to an increase in harvesting. Furthermore, climate change could reduce the carbon storage potential of Europe’s forests by180 Mt CO2 annually in 2021 to 2030, due to disturbances, and thus reduce the expected net forest sink by more than 50 %  (1d) .

(1c)

In its communication of 11 December 2019 on the European Green Deal, the Commission sets out a new strategy as a first step in the transformation of the Union into an environmentally sustainable, carbon-neutral, toxic-free and fully circular economy within the limits of the planet by 2050 at the latest. The European Green Deal also aims to strengthen global efforts to implement the ‘One Health’ approach, which recognises the intrinsic link between human health, animal health and a healthy and resilient environment, and to contribute to the achievement of the objectives of the Paris Agreement and the Convention on Biological Diversity, as well as the United Nations Sustainable Development Goals.

1d.

The Special Report on the Ocean and Cryosphere in a Changing Climate from the Intergovernmental Panel on Climate Change established that the oceans play a fundamental role in absorbing and redistributing natural and anthropogenic carbon dioxide (CO2) and heat, as well in supporting ecosystems.

(2)

Tackling climate and environmental-related challenges and reaching the objectives of the Paris Agreement are at the core of the Communication on ‘The European Green Deal’, adopted by the Commission on 11 December 2019 (28) . The necessity and value of the European Green Deal have only grown in light of the very severe effects of the COVID-19 pandemic on the health and economic well-being of the Union’s citizens.

(2)

Taking a holistic approach to tackling climate and environmental-related challenges and reaching the objectives of the Paris Agreement in a fair and inclusive way, leaving no one behind, are at the core of the Communication on ‘The European Green Deal’, adopted by the Commission on 11 December 2019 (28). It is therefore necessary to ensure that measures taken to meet the objectives of this Regulation take into account the ‘do no significant harm’ principle and the minimum safeguards within the meaning of Articles 17 and 18 of Regulation (EU) 2020/852 of the European Parliament and of the Council  (28a) , and also take into account the principles enshrined in the European Pillar of Social Rights. The necessity and value of the European Green Deal , and the need to implement it in a sustainable way, have only grown in light of the very severe effects of the COVID-19 pandemic on the health , social cohesion and well-being of the Union’s citizens.

(2a)

The Commission communication of 20 May 2020 on EU Biodiversity Strategy for 2030: Bringing nature back into our lives steps up the Union’s ambition regarding the protection and restoration of biodiversity and well-functioning ecosystems. Scientific evidence, reports and recommendations on zoonoses and pandemics, including the IPBES workshop report on biodiversity loss and pandemics, and the United Nations Environment Programme report of 6 July 2020 entitled ‘Preventing the next pandemic — Zoonotic diseases and how to break the chain of transmission’, have demonstrated the importance of halting the loss of biodiversity and of holistically applying the ‘One Health’ principle in policy making, which reflects the fact that human health, animals and the environment are interconnected and that transformative changes are urgently needed across society.

(2b)

The Union’s 8th Environmental Action Programme is aimed at accelerating the green transition to a climate-neutral, sustainable, non-toxic, resource-efficient, renewable energy-based, resilient and competitive circular economy in a just, equitable and inclusive way and at protecting, restoring and improving the state of the environment including by, inter alia, halting and reversing biodiversity loss. It recognises that a healthy environment underpins the well-being of all people, where biodiversity is conserved and ecosystems thrive and nature is protected and restored, leading to increased resilience in relation to climate change, weather and climate-related disasters and other environmental risks.

(2c)

The United Nations Environment Programme and the OECD Global Forum on Environment have highlighted that environmental changes have gender-specific impact. Gender-differentiated roles also cause differentiated vulnerabilities for women and men to the effects of climate change, and climate change impacts exacerbate gender inequalities. The 8th Environmental Action Programme defines gender mainstreaming throughout climate and environmental policies, including by incorporating a gender perspective at all stages of the policy making process, as a vital, enabling condition for the achievement of the priority objectives of the programme, requiring efforts from the Commission, the Member States, regional and local authorities and stakeholders, as appropriate.

(3)

The Union committed to reducing the Union’s economy-wide net greenhouse gas emissions by at least 55 % below 1990 levels by 2030 in the updated nationally determined reduction commitment submitted to the UNFCCC Secretariat on 17 December 2020 (29) .

(3)

The Union committed to reducing the Union’s economy-wide net greenhouse gas emissions by at least 55 % below 1990 levels by 2030 in the updated nationally determined reduction commitment submitted to the UNFCCC Secretariat on 17 December 2020 (29) , while the European Parliament has called for a reduction of the Union's economy-wide gross greenhouse gas emissions by at least 60 % below 1990 levels by 2030 .

(3a)

(4)

In Regulation (EU) 2021/1119 of the European Parliament and of the Council (30) , the Union has enshrined the target of economy-wide climate neutrality by 2050 in legislation. That Regulation also establishes a binding Union commitment to reduce net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % below 1990 levels by 2030. All sectors of the economy are expected to contribute to achieving that target, including the land use, land use change and forestry sector. The contribution of net removals to the 2030 Union climate target is limited to 225 million tonnes of CO2 equivalent. In the context of Regulation (EU) 2021/1119, the Commission reaffirmed in a corresponding statement its intention to propose a revision of Regulation (EU) 2018/841 of the European Parliament and of the Council  (31) , in line with the ambition to increase net carbon removals to levels above 300 million tonnes of CO2 equivalent in the land use, land use change and forestry sector by 2030 .

(4)

In Regulation (EU) 2021/1119 of the European Parliament and of the Council (30), the Union has enshrined the target of achieving an economy-wide balance between anthropogenic emissions by sources, and removals by sinks, of greenhouse gas emissions within the Union by 2050 at the latest, and of achieving negative emissions thereafter in legislation. That Regulation also establishes a binding Union commitment to reduce net greenhouse gas emissions (emissions after deduction of removals) by at least 55 % below 1990 levels by 2030. All sectors of the economy are expected to contribute to achieving that target, including the LULUCF sector. In order to ensure that sufficient mitigation efforts are deployed up to 2030, the contribution of net removals to the 2030 Union climate target is limited to 225 million tonnes of CO2 equivalent.

(4a)

The LULUCF sector has been a significant carbon sink since the beginning of the reporting period, in 1990. Forestry alone has sequestered annually around 400 Mt CO2 equivalent within the Union since 1990.

(4b)

The construction of new transport infrastructure is needed to enhance the connections between, on the one hand, urban areas and, on the other, rural and remote areas across the Union and between Member States. However, such construction can, at the same time, contribute to land artificialisation, which, in turn, can reduce the capacity of soil to absorb greenhouse gases. Any such land use should be considered in terms of its potential for emissions reduction and its climate impact, while taking account of the need to keep a balance between economic, social and environmental dimensions. Member States should be encouraged to ensure that the planning, authorisation and deployment of transport and tourism infrastructure contributes to the sustainable fulfilment of the objectives of this Regulation, and to ensure good maintenance of existing infrastructure and efficient land use from the climate perspective, especially in road transport networks.

(5)

In order to contribute to the increased ambition to reduce greenhouse gas net emissions from at least 40 % to at least 55 % below 1990 levels , binding annual targets for net greenhouse gas removals should be set out for each Member State in the land use, land use change and forestry sector in the period from 2026 to 2030 (in analogy to the annual emission allocations set out in Regulation (EU) 2018/842 of the European Parliament and of the Council (32)), resulting in a target of 310  millions of tonnes CO2 equivalent of net removals for the Union as a whole in 2030. The methodology used to establish the national targets for 2030 should take into account the average greenhouse gas emissions and removals from the years 2016, 2017 and 2018, reported by each Member State, and reflect the current mitigation performance of the land use, land use change and forestry sector, and each Member State’s share of the managed land area in the Union, taking into account the capacity of that Member State to improve its performance in the sector via land management practices or changes in land use that benefit the climate and biodiversity.

(5)

In order to ensure that the LULUCF sector makes a sustainable and predictable long-term contribution to the Union climate neutrality objective by 2050 at the latest and to the aim of achieving negative emissions thereafter , binding annual targets for net greenhouse gas removals should be set out for each Member State in the LULUCF sector in the period up to at least 2050, starting with the period from 2026 to 2030(in analogy to the annual emission allocations set out in Regulation (EU) 2018/842 of the European Parliament and of the Council (32)), resulting in an intermediary target of at least 310  millions of tonnes CO2 equivalent of net removals for the Union as a whole in 2030 , in accordance with Union climate targets as laid down in Regulation (EU) 2021/1119 . The methodology used to establish the national targets for 2030 should take into account the average greenhouse gas emissions and removals from the years 2016, 2017 and 2018, reported by each Member State, and reflect the current mitigation performance of the LULUCF sector, and each Member State’s share of the managed land area in the Union, taking into account the capacity of that Member State to improve its performance in the sector via restoration , land management practices or changes in land use that benefit the climate and biodiversity. Where Member States are willing to overachieve their targets, they should be encouraged to do so.

(5a)

Deforestation and forest degradation contribute to the global climate crisis as they increase greenhouse gas emissions through associated forest fires, permanently removing carbon sink capacities, decreasing the climate change resilience of the affected area and substantially reducing its biodiversity. Halting and reversing deforestation as reaffirmed at the COP26 in Glasgow by the EU leaders is therefore vital in fighting against climate change. The Commission proposal to ban the import and export of commodities and products associated with deforestation and forest degradation (COM(2021)0366) is therefore an important incentive to further strengthen European forest owners in sustainable forest management and the fight against deforestation.

(5b)

Mapping and monitoring provisions, both in field and remote sensing monitoring, should be introduced in order to require Member States to have geographically explicit information to identify priority areas that have the potential to be restored and that can contribute to climate action. As part of a general improvement of monitoring, reporting and verification, the work will also focus on harmonising and refining databases of activity and emissions factors to improve greenhouse gas inventories.

(5c)

Soil organic carbon and carbon pools of deadwood, much of which consequently feeds the soil carbon pool are of particularly high relevance, in a number of reporting categories, for both climate action and biodiversity protection. Empirical evidence exists on deadwood in the form of coarse woody debris acting as a carbon sink analogous to harvested wood products. It contributes further to the creation of terrestrial carbon sink in forest soil preventing mineralisation into CO2 and both of those mechanisms should be adequately factored into the reporting. Research further confirms the global patterns reported for forest soils’ vertical soil organic carbon applicability for European forests, whereby approximately 55–65 % is stored in the upper 30 cm of soil, and the rest 40 % is stored at higher depth, measured up to 1 m, in particular for organic soils. The Regulation should be amended in this respect.

(6)

The binding annual targets for net greenhouse gas removals should be determined for each Member State by a linear trajectory. The trajectory should start in 2022, on the average of greenhouse gas emissions reported by that Member State during 2021, 2022 and 2023 and end in 2030 on the target set out for that Member State. For Member States that improve their methodology of calculating the emissions and removals, a concept of technical correction should be introduced. A technical correction should be added to the target of that Member State corresponding to the effect of the change in methodology on the targets and the efforts of the Member State to achieve them, in order to respect environmental integrity.

(6)

The binding annual targets for net greenhouse gas removals should be determined for each Member State by a linear trajectory. The trajectory should start in 2022, on the average of greenhouse gas emissions reported by that Member State during 2021, 2022 and 2023 and end in 2030 on the target set out for that Member State. For Member States that improve their methodology of calculating the emissions and removals, a concept of technical correction should be introduced , subject to independent scientific review . A technical correction should be added to the target of that Member State corresponding to the effect of the improved accuracy in the methodology used on the targets and the efforts of the Member State to achieve them, in order to respect environmental integrity.

(6a)

In its 2019 Global Assessment Report on Biodiversity and Ecosystem Services, the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES) provided the latest scientific evidence on the ongoing worldwide erosion of biodiversity. Biodiversity loss accelerates climate change and severely increases vulnerability to it. On 11 October 2021, the Council of the Union authorised the Commission to endorse the Kunming Declaration on behalf of the Union, thereby committing the Union to reverse the current loss of biodiversity and ensure that biodiversity is put on a path to recovery by 2030 at the latest. Forests and healthy soils are hugely important for biodiversity, but also for the purification of air and water, carbon sequestration and storage, and the provision of sustainably sourced long-lived wood products. The new EU Forest Strategy for 2030 and the EU Soil Strategy for 2030 both recognised the need to protect and improve the quality of forests and soil ecosystems in the Union, and to encourage reinforced sustainable management practices that can enhance carbon sequestration and strengthen the resilience of forests and soils in light of the climate and biodiversity crises.

(7)

The Communication of 17 September 2020 on Stepping up Europe’s 2030 climate ambition (33) outlined an option to combine agriculture non-CO2 greenhouse gas emissions with land use, land use change and forestry net removals, thus creating a newly regulated land sector. Such combination can promote synergies between land-based mitigation actions and enable more integrated policymaking and policy implementation at national and Union level. To this end, the obligation for Member States to submit integrated mitigation plans for the land sector should be reinforced .

(7)

The Communication of 17 September 2020 on Stepping up Europe’s 2030 climate ambition (33) outlined different pathways and policy options to reach the Union's increased 2030 climate target. It stressed that reaching climate neutrality will require Union action to be significantly stepped up in all sectors of the economy. Progress made in one sector should not compensate for the lack of progress in other sectors. The priority should be to stop the release of fossil emissions. Moreover, removals of greenhouse gases by natural carbon sinks are fragile and potentially reversible, which leads to increased uncertainty in measuring emissions and removals in the land sector compared to other sectors. The risk of reversal of removals by natural carbon sinks is further aggravated by climate change. Climate science also shows that the climate response to emissions and removals is asymmetrical, meaning that one tonne of greenhouse gases emitted to the atmosphere cannot be compared to one tonne of greenhouse gases removed  (33a) . There are also differences between short-lived greenhouse gases, such as methane, and carbon dioxide that can stay in the atmosphere for up to 1 000 years. Therefore, the objective of enhancing removals by natural carbon sinks should be pursued strictly separately from the objective of rapidly and drastically reducing greenhouse gas emissions from other sectors, including non-CO2 agricultural emissions .

(8)

The land sector has the potential to become rapidly climate-neutral by 2035 in a cost-effective manner, and subsequently generate more greenhouse gas removals than emissions. A collective commitment aiming to achieve climate-neutrality in the land sector in 2035 at EU level can provide the needed planning certainty to drive land-based mitigation action in the short term, considering that it can take many years for such action to deliver the desired mitigation outcomes. Moreover, the land sector is projected to become the largest sector in the EU greenhouse gas flux profile in 2050. It is therefore particularly important to anchor that sector to a trajectory that can effectively deliver net zero greenhouse gas emissions by 2050. By mid-2024, the Member States should submit their updated integrated national energy and climate plans in accordance with Article 14 of Regulation (EU) 2018/1999 of the European Parliament and of the Council (34). The plans should include relevant measures by which each Member State best contributes to the collective target of climate neutrality in the land sector at EU level in 2035 . On the basis of these plans, the Commission should propose national targets , ensuring that the Union-wide greenhouse gas emissions and removals in the land use, land use change and forestry sector and the emissions from the agriculture non-CO2 sectors are at least balanced by 2035. Contrary to the EU level target of climate neutrality for the land sector by 2035 , such national targets will be binding and enforceable on each Member State.

(8)

The land sector is projected to become the largest sector in the EU greenhouse gas flux profile in 2050. The sectors within the land pillar are expected to contribute differently to the climate neutrality goal. In particular, cropland, grassland and wetlands are currently net emitters of greenhouse gases in the Union, but have the potential to become a source of net removals of greenhouse gases, in particular through the upscaling of agroforestry, organic farming, and the restoration of wetlands and peatlands. It is therefore particularly important to anchor each sector to a trajectory that can effectively deliver net zero greenhouse gas emissions by 2050. By mid-2024, the Member States should submit their updated integrated national energy and climate plans in accordance with Article 14 of Regulation (EU) 2018/1999 of the European Parliament and of the Council (34). The plans should include relevant measures by which each Member State best contributes to the objective of ensuring a fair contribution of all towards that objective. On the basis of these plans, and after taking into account the advice of the European Scientific Advisory Board on Climate Change and the Union greenhouse gas budget set out in Regulation (EU) 2021/1119, the Commission should propose specific targets and measures to ensure a fair burden-sharing between all individual land sectors and Member States.

(8a)

Peatlands are the largest terrestrial store of organic carbon but, if dried, they could become a potential source of greenhouse gases, contributing to the climate crisis. Globally, drained peatlands emit around 2 Gt of carbon dioxide per year, which corresponds to about 5 % of anthropogenic emissions. Therefore, improving peatland management and protection should be considered a priority in relation to increasing the absorption of greenhouse gases and thus contributing to climate change mitigation, and to the protection of biodiversity and of the soil against erosion.

(8b)

Forests provide important benefits for biodiversity, soil stabilisation, purification of air and water, carbon sequestration and storage, and potentially provide long-lived wood products. However, the nature and function of forests is highly variable across the Union, particularly from the north, where timber production is more prevalent, to the south, where soil conservation is a priority and other specific multifunctional forest types, such as Mediterranean forest or Dehesa, often need specific conservation and ecological measures, as well as long time periods for removal of CO2 by sinks. Such Mediterranean forests are more vulnerable to climate change due to direct impacts, such as drought or temperature-induced forest dieback or evolution of aridity. In that context, an aridity index should be used as one of the tools needed to strengthen the resilience of the Union’s forests.

(8c)

In implementing this regulation, account should be taken of Article 349 TFEU, which acknowledges the particular vulnerability of the outermost regions owing to their small size, insularity, remoteness from mainland regions, difficult topography and climate and economic dependence on a few products, a combination that severely hampers their development and generates substantial extra costs in many areas, particularly for transport. Efforts being made and targets for greenhouse gas reduction, set for Member States with outermost regions — Portugal, Spain and France — should be adapted to those regions’ difficult situation, balancing environmental objectives against the high social costs for those regions, and taking into account that some 80 % of the Union’s biodiversity is found there. Those Member States should, therefore, involve the authorities of the outermost regions in the drawing up of their national energy and climate plans, ensuring a fair transition.

(10)

In order to enhance greenhouse gas removals, individual farmers or forest managers need a direct incentive to store more carbon on their land and their forests . New business models based on carbon farming incentives and on the certification of carbon removals need to be increasingly deployed in the period until 2030 . Such incentives and business models will enhance climate mitigation in the bio-economy, including through the use of durable harvested wood products, in full respect of ecological principles fostering biodiversity and the circular economy. Hence, new categories of carbon storage products should be introduced in addition to the harvested wood products. The emerging business models, farming and land management practices to enhance removals contribute to a balanced territorial development and economic growth in rural areas. They also create opportunities for new jobs and provide incentives for relevant training, reskilling and upskilling.

(10)

In order to enhance greenhouse gas removals, individual farmers , land and forest owners or forest managers should be encouraged to store more carbon on their land and their forests , prioritising ecosystem-based approaches and biodiversity-friendly practices, such as close to nature forestry practices, proforestation, the restoration of forest carbon stocks, expansion of agroforestry coverage, soil carbon sequestration and restoration of wetlands as well as other innovative solutions. Such incentives should also enhance climate mitigation and overall emission reduction across sectors in the bio-economy, including through the use of durable harvested wood products, in full respect of ecological principles fostering biodiversity and the circular economy. Sustainably sourced long-lived harvested wood and bio-based carbon storage products can contribute to the circular bioeconomy by acting as substitutes for fossil-based options, but the potential for carbon storage in those products is determined by the lifespan of those products. The benefit of using wood to replace competing energies or materials with higher carbon footprints is also dependent on harvesting methods, transport and processing. Hence, new categories of carbon storage products may be introduced only if they are long-lived, have a net-positive carbon sequestration effect based on a life-cycle assessment, including the impact on land use and land use change associated with increased harvesting, and provided that the available data are science-based, transparent and verifiable. The Commission needs to take into account the need for the life cycle of those products not to cause significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852.

(10a)

Public funding under the Common Agricultural Policy (CAP) and other Union programmes can already support carbon sequestration and biodiversity-friendly approaches in forests and agricultural lands. To provide necessary and tailor-made financial support to land and forest owners or managers to achieve the increased LULUCF targets, CAP Strategic Plans and other public or private sources of financing should be mobilised.

(10b)

In order to ensure constant progress towards meeting the objectives of this Regulation, Member States which fail to meet their annual targets in two consecutive years should revise their National Energy and Climate Plans and Long-term Strategies to ensure additional action is taken to enhance all sinks and reservoirs, and to reduce the vulnerability of the land to natural disturbances.

(10c)

To preserve and enhance social coherence, the European Green Deal needs to be implemented in an economically sustainable and socially sensitive way to ensure a fair and just transition that leaves no one behind and promotes gender equality. The increased level of ambition in the land-use and forestry sector can have social, labour and economic impacts. It can create opportunities for new quality employment and provide incentives for relevant training, reskilling and upskilling. It is therefore important to anticipate impacts of policies on jobs and job-related outcomes with Employment Impact Assessments, as laid down for example through the ILO Reference Guide on Employment Impact Assessment, to ensure a just transition of the land-use and forestry sector to become more sustainable, with the full involvement of social partners and relevant civil society organisations in both the planning and implementation phases, benefitting forest and land managers, farmers, workers, the environment and society more widely. National policies should take this duly into account.

(10d)

The potential for carbon storage in wood products is determined by the lifespan of those products, which can range from a few days for a leaflet, to decades or even hundreds of years for a wooden building. Although a wood product does represent a carbon stock, the actual benefit of harvesting a tree depends on the lifespan of the product produced, which must be compared to that of the wood in the ecosystem if that tree had not been cut down.

(10e)

The definition of paludiculture (or bog farming) should be further discussed to swiftly shift to more climate-friendly farming on organic soils as well as to stop drainage and restore the natural water level.

(10f)

In line with the Union objective of net zero land take by 2050, conversion of natural and agricultural land into built-up areas should be avoided. Therefore, Member States should introduce measures in their land-use plans designed to compensate for any reduction of land resulting from urbanisation.

(11)

Considering the specificities of the land use, land use change and forestry sector in each Member State, as well as the fact that Member States need to increase their performance to achieve their national binding targets, a range of flexibilities should remain at the disposal of the Member States, including trading surpluses and the extension of forest-specific flexibilities, while respecting the environmental integrity of the targets.

(11)

Considering the specificities of the LULUCF sector in each Member State, as well as the fact that Member States need to increase their performance to achieve their national binding targets, a range of flexibilities should remain at the disposal of the Member States, including trading surpluses at a minimum price and the extension of forest-specific flexibilities, while respecting the environmental integrity of the targets.

(12)

Discontinuing the current accounting rules after 2025 creates a need for alternative provisions for natural disturbances such as fire, pest, and storms, in order to address uncertainties due to natural processes or as a result of climate change in the land use, land use change and forestry sector. A flexibility mechanism linked to natural disturbances should be available to Member States in 2032, provided that they have exhausted all other flexibilities at their disposal, put in place appropriate measures to reduce the vulnerability of their land to such disturbances and that the achievement by the Union of the 2030 target for the land use, land use change and forestry sector is completed.

(12)

Discontinuing the current accounting rules after 2025 creates a need for alternative provisions for natural disturbances such as fire, pest, and storms, in order to address uncertainties due to natural processes or to ecosystem perturbations driven by climate change in the LULUCF sector , provided that those disturbances could not have been anticipated or prevented, in particular by implementing adaptation measures . A flexibility mechanism linked to natural disturbances should be available to Member States in 2032, provided that they have exhausted all other flexibilities at their disposal, and have demonstrated that the remaining surplus is directly linked to the impact of natural disturbances or of ecosystem perturbations driven by climate change , put in place appropriate measures to enhance natural carbon sinks in a way that contributes to enhancing biodiversity, reduced vulnerability of their land to such disturbances and that the achievement by the Union of the 2030 target for the LULUCF sector is completed.

(13)

With the setting of binding national annual targets for greenhouse gas removals based on the reported greenhouse gas emissions and removals from 2026 onwards, the rules for target compliance should be set out. The principles laid down in Regulation (EU) 2018/842 should apply mutatis mutandis, with a penalty for non-compliance calculated in the following way: 108 % of the gap between the assigned target and the net removals reported in the given year will be added to the greenhouse gas emission figure reported in the subsequent year by the Member State.

(13)

With the setting of binding national annual targets for greenhouse gas removals based on the reported greenhouse gas emissions and removals from 2026 onwards, the rules for target compliance should be set out. The principles laid down in Regulation (EU) 2018/842 should apply mutatis mutandis, with a penalty for non-compliance calculated in the following way: 108 % of the gap between the assigned target and the net removals reported in the given year will be added to the greenhouse gas emission figure reported in the subsequent year by the Member State. The Commission should take all the necessary measures in accordance with the Treaties to ensure compliance by Member States with the provisions set out in this Regulation.

(13a)

Public scrutiny and access to justice are an essential part of the democratic values of the Union and a tool to safeguard rule of law. Civil society plays an essential role as a watchdog in the Member States and provides important support to help deliver the goals of the European Green Deal. To protect their rights and to challenge breaches of implementation of this Regulation at the national level, the Member States should ensure that citizens and non-governmental organisations have access to justice. In order to ensure that that right can be exercised evenly throughout the Member States, an article covering access to justice should be added to this Regulation.

(14)

In order to ensure uniform conditions for the implementation of the provisions of Regulation (EU) 2018/841 concerning the setting out of the annual target allocations for Member States, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council  (37).

(14)

In order to specify the requirements set out in this Regulation , the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to supplement this Regulation in respect of setting out annual target allocations for Member States for the LULUCF sector as well as the method for determination of the technical correction to be added to the targets of the Member States and for the independent expert review, specifying minimum criteria for the inclusion of biodiversity monitoring in the land monitoring system, and adopting a methodology for assessing the impact of ecosystem perturbations driven by climate change. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2016  (36a) . In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(15a)

In Europe, National Forest Inventories (NFI) are used to provide information for forest ecosystem service assessments. The forest inventory monitoring system differs from country to country, as each country has its own forest inventory system with its own methodology. The Commission and the Member States should harmonize the indicators, definition and the different inventory systems and establish a consistent forest monitoring system across the Union.

(16)

Due to the change to reporting-based targets, the greenhouse gas emissions and removals need to be estimated with a higher level of accuracy. Moreover, the Communication from the Commission on EU Biodiversity Strategy for 2030 (38), the Farm to Fork Strategy for a fair, healthy and environmentally-friendly food system (39), the EU Forest Strategy (40), the revised Directive (EU) 2018/2001 of the European Parliament and of the Council (41) and the Communication from the Commission on Forging a climate-resilient Europe — the new EU Strategy on Adaptation to Climate Change (42) will all require enhanced monitoring of land, thereby helping to protect and enhance the resilience of nature-based carbon removals throughout the Union. The monitoring and reporting of emissions and removals needs to be upgraded, using advanced technologies available under Union programmes, such as Copernicus, and digital data collected under the Common Agricultural Policy, applying the twin transition of green and digital innovation.

(16)

Due to the change to reporting-based targets, the greenhouse gas emissions and removals need to be estimated and measured with a higher level of accuracy. Moreover, the Communication from the Commission on EU Biodiversity Strategy for 2030 (38), the Farm to Fork Strategy for a fair, healthy and environmentally-friendly food system (39), the EU Soil Strategy  (39a) , the EU Forest Strategy (40), the Communication from the Commission on Sustainable Carbon Cycles  (40a), the updated EU Bioeconomy Strategy  (40b) , the revised Directive (EU) 2018/2001 of the European Parliament and of the Council (41) and the Communication from the Commission on Forging a climate-resilient Europe — the new EU Strategy on Adaptation to Climate Change (42) will all require enhanced monitoring of land, thereby helping to protect and enhance the resilience of nature-based carbon removals throughout the Union , and to incentivise synergies between Union climate and biodiversity policies . The satellite and on-site monitoring and reporting of emissions and removals needs to be upgraded, using advanced technologies available under Union programmes, such as Copernicus, and making full use of already existing tools such as LUCAS surveys (Land use/cover area frame statistical survey), and digital data collected under the Common Agricultural Policy, applying the twin transition of green and digital innovation. In that context, the Commission should provide assistance to Member States to apply Tier 3 methodology from 2026 onwards to ensure consistency and transparency of the data, and continue working on GIS geo-spatial data at the Union level.

(16a)

In order to fulfil the commitments made under the EU biodiversity strategy for 2030 and New EU forest strategy for 2030, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of amending Annex V to Regulation (EU) 2018/1999 to add new land categories to those covered under the system for the monitoring of land use units subject to protection and to those covered under the system for the monitoring of land use units subject to restoration.

(17)

The expected anthropogenic changes to marine and freshwaters environment use though , for instance, planned expansion of offshore energy, potential increase in aquaculture production and the increasing levels of nature protection to meet the EU Biodiversity Strategy targets will influence greenhouse gas emissions and their sequestration . Currently these emissions and removals are not included in the standard reporting tables to the UNFCCC. Subsequently to the adoption of the reporting methodology, the Commission will consider reporting on the progress, feasibility of analysis and impact of extending the reporting to marine and freshwater environment based on the latest scientific evidence of these fluxes when carrying out the review in accordance with Article 17(2) of this Regulation.

(17)

Anthropogenic changes to greenhouse gas emissions and removals in marine , coastal and freshwater ecosystems can be significant, and are expected to vary in the future as a result of changes in use through , for instance, planned expansion of offshore energy, potential increase in aquaculture production and the increasing levels of nature protection required to meet the EU Biodiversity Strategy targets. Coastal wetlands are of specific interest for Union biodiversity as well as for the outermost regions and ecosystems concerned by the Union's external action, and can trigger important greenhouse gas emission reductions as the so-called ‘blue carbon’ ecosystems. Currently these emissions and removals are not included in the standard reporting tables to the UNFCCC. Subsequently to the adoption of the reporting methodology, the Commission will consider extending the scope of this Regulation to include greenhouse gas emissions and removals from the marine , coastal, including deltaic wetlands, and freshwater ecosystems based on the latest scientific evidence of these fluxes and their causes, and apply specific targets to such emissions and removals, when carrying out the review in accordance with Article 17(2)of this Regulation.

(17a)

The LULUCF Regulation should be amended to be in line with the Article 6 of the Paris Agreement and the outcome of the Climate Summit in Glasgow and avoid double counting. At the same time, the Union and Member States should encourage international partners and third parties to also take additional action in the LULUCF sector in the context of upcoming UN Climate Change Conferences and in other international settings.

(db)

commitments of the relevant Union institutions and Member States to take the necessary measures for enhancing net greenhouse gas removals in the LULUCF sector from 2031 onwards so as to contribute to Article 5(1) of the Paris Agreement and ensure a sustainable and predictable long-term contribution of natural sinks to achieving the Union’s climate-neutrality objective by 2050 at the latest, and to achieving negative emissions thereafter, as set out in Regulation (EU) 2021/1119;

(e)

commitments of Member States to take the necessary measures aiming towards the collective achievement of climate-neutrality in the Union by 2035 in the land use, land use change and forestry sector including emission s by the non-CO2 agriculture.’;

(a)

enteric fermentation;

(b)

manure management;

(c)

rice cultivation;

(d)

agricultural soils;

(e)

prescribed burning of savannas;

(f)

field burning of agricultural residues;

(g)

liming;

(h)

urea application;

(i)

‘other carbon-containing fertilizers’;

(j)

‘other’.

(3a)

(3b)

(3c)

(3d)

(3e)

(ba)

the following paragraph is inserted:

(aa)

the following paragraph - 1 is inserted before paragraph 1:

(a)

the general flexibilities set out in Article 12; and

(a)

the general flexibilities set out in Article 12; and

(b)

in order to comply with the commitment in Article 4, the managed forest land flexibility set out in Articles 13 and 13b.

(b)

in order to comply with the commitments and targets set out in Article 4, the managed forest land flexibility set out in Article 13 and the mechanism set out in Article 13b.

(ba)

paragraph 2 is replaced by the following:

(-a)

(a)

the Member State has included in its strategy submitted in accordance with Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of forest sinks and reservoirs; and

(a)

the Member State has included in its strategy submitted in accordance with Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of forest sinks and reservoirs in a way that contributes to enhancing biodiversity, and to reduce the vulnerability of the land to natural disturbances ; and

(aa)

the Member State complies with Council Directive 92/43/EEC  (*) and Directive 2009/147/EC  (**) of the European Parliament and of the Council; and

(b)

total emissions within the Union do not exceed total removals in the land accounting categories referred to in Article 2(1) of this Regulation for the period from 2021 to 2025.

(b)

total emissions within the Union do not exceed total removals in the land accounting categories referred to in Article 2(1) of this Regulation for the period from 2021 to 2025.

(-a)

(a)

the Member State has included in its updated integrated national energy and climate plan submitted pursuant to Article 14 of Regulation ( EU ) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement, as appropriate, of all land sinks and reservoirs, and to reduce the vulnerability of the land to natural disturbances;

(a)

the Member State has effectively revised its integrated national energy and climate plan and long-term strategy pursuant to Article 11(-1) and has adopted new measures to enhance all land sinks and reservoirs in a way that contributes to enhancing biodiversity, and to reduce the vulnerability of the land to natural disturbances and the impact of climate change;

(b)

the Member State has exhausted all other flexibilities available pursuant to this Article 12 of this Regulation or Article 7(1) of Regulation (EU) 2018/842;

(b)

the Member State has exhausted all other flexibilities available pursuant to this Article 12 of this Regulation or Article 7(1) of Regulation (EU) 2018/842;

(ba)

the Member State complies with Directives 92/43/EEC and 2009/147/EC, and;

(c)

the difference in the Union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), and the Union target [of 310  million tonnes CO2 equivalent of net removals] is negative, in the period from 2026 to 2030.

(c)

the difference in the Union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), and the Union target as set out in Article 4(2), after exhausting all the other flexibilities available pursuant to Article 12, is negative, in the period from 2026 to 2030.

(a)

have exhausted all other flexibilities available pursuant to Article 12 of this Regulation, Article 7(1) of Regulation (EU) 2018/842, as well as paragraph 3 of this Article;

(b)

have submitted sufficient evidence to the Commission concerning the impact of ecosystem perturbations driven by climate change resulting in excess emissions or diminishing net removals in a way which is beyond their control and could not have been anticipated or prevented, in particular by implementing sufficient adaptation measures to ensure the resilience of the affected area to climate change. The Commission shall make the evidence submitted by the Member States publicly available and may reject the evidence submitted by a Member State if, after checking information received from that Member State, it deems it is insufficiently justified or disproportionate;

(c)

have included in their latest integrated national energy and climate plans submitted pursuant to Article 14 of Regulation (EU) 2018/1999 specific measures to ensure the conservation or enhancement, as appropriate, of all land sinks and reservoirs, and to reduce the vulnerability of the land to ecosystem perturbations driven by climate change, and;

(d)

the difference in the Union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in Article 2(2), points (a) to (j), and the Union target as set out in Article 4(2), after exhausting all the other flexibilities available pursuant to Article 12, is negative, in the period from 2026 to 2030.

(14a)

(a)

the policies and measures regarding trade-offs;

(a)

the policies and measures regarding possible trade-offs with other Union environmental objectives and strategies, such as those laid down in the 8th Environmental Action Programme and in the EU Biodiversity and Bioeconomy Strategies ;

(aa)

the measures taken by Member States to comply with Article 4(4a);

(b)

the synergies between climate mitigation and adaptation;

(b)

the synergies between climate mitigation and adaptation , including policies and measures to reduce the vulnerability of land to natural disturbances and climate ;

(c)

synergies between climate mitigation and biodiversity.

(c)

synergies between climate mitigation and biodiversity;

(16a)

(a)

they have sufficient interest; or

(b)

they allege impairment of a right, where administrative procedural law of a Member State requires that as a precondition.

(17)

(2a)

‘(aa)

amend points (b) and (c) of Part 3 of Annex V to add land categories to those covered under the system for the monitoring of land use units subject to protection and to those covered under the system for the monitoring of land use units subject to restoration, respectively, in accordance with relevant Union environmental legislation.’;

(a)

a system for the monitoring of land use units with high-carbon stock land, as defined in Article 29(4) of Directive (EU) 2018/2001;

(a)

a system for the monitoring of land use units with high-carbon stock land, as defined in Article 29(4) of Directive (EU) 2018/2001;

(b)

a system for the monitoring of land use units subject to protection, defined as land covered by one or more of the following categories:

(b)

a system for the monitoring of land use units subject to protection, defined as land covered by one or more of the following categories:

(c)

a system for the monitoring of land use units subject to restoration, defined as land covered by one or more of the following categories:

(c)

a system for the monitoring of land use units subject to restoration, defined as land covered by one or more of the following categories:

(d)

a system for the monitoring of land use units with high climate risk:

(d)

a system for the monitoring of land use units with high climate risk:

(da)

a system for the monitoring of soil carbon stocks, using, inter alia, annual Land use/cover area frame statistical survey (LUCAS) datasets .