1.1 Conservation, including restoration, of habitats (1), ecosystems (2) and species (protection and restoration of biodiversity and ecosystems)

Wirtschaftsaktivitäten (EU-Taxonomie) Europäische Union

Kurzbeschreibung

Initiation, development and realisation on own account or on a fee or contract basis, of conservation activities, including restoration activities, aimed at maintaining or improving the status and trends of terrestrial, freshwater and marine habitats, ecosystems and populations of related fauna and flora species. The economic activity includes: (a) activities of in situ conservation, defined by the Convention on Biological Diversity (CBD) (3) as the conservation of ecosystems and natural habitats and the maintenance and recovery of viable populations of species in their natural surroundings; (b) activities of restoration defined as activities actively or passively assisting the recovery (i) of an ecosystem towards or to good condition (4); (ii) of a habitat type to the highest level of condition attainable and to its favourable reference area or natural extent; (iii) of a habitat of a species (5) to a sufficient quality and quantity; or (iv) of species populations to satisfactory levels. The economic activity does not include ex situ conservation of components of biological diversity, including in botanical gardens, zoos, aquaria or seed banks. The economic activities in this category have no dedicated NACE code but are partially covered under NACE code R91.04 as referred to in the statistical classification of economic activities established by Regulation (EC) No 1893/2006. The activities relate to Class 6 of the statistical classification of environmental protection activities (CEPA) established by Regulation (EU) No 691/2011 of the European Parliament and of the Council (6). (1) ‘Habitat’ means a terrestrial or aquatic area distinguished by geographic, abiotic and biotic features, whether entirely natural or semi- natural, in accordance with Article 1, point (b) of Directive 92/43/EEC. (2) ‘Ecosystems’ means a dynamic complex of plant, animal, and microorganism communities and their non-living environment, interacting as a functional unit, and includes habitat types, habitats of species and species populations. (3) Article 2 ‘Use of Terms’ of the Convention on Biological Diversity (CBD) (version of 27.6.2023: available at https://www.cbd.int/ convention/articles/?a=cbd-02). (4) ‘Good condition’ means a state where the key characteristics of an ecosystem, namely its physical, chemical, compositional, structural and functional state, and its landscape and seascape characteristics, reflect the high level of ecological integrity, stability and resilience necessary to ensure its long-term maintenance, without prejudice to more specific definitions of ‘good condition’ under different legal frameworks. (5) ‘Habitat of a species’ means an environment defined by specific abiotic and biotic factors, in which the species lives at any stage of its biological cycle. (6) Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts (OJ L 192, 22.7.2011, p. 1). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 117/164

Wirtschaftsaktivität (EU-Taxonomie)

Rechtsakt: 2023/2486, Anhang IV, Abschnitt 1.1

Umweltziel: protection and restoration of biodiversity and ecosystems

NACE-Codes: R91.04

Beschreibung

Technische Bewertungskriterien

Technical screening criteria Substantial contribution to protection and restoration of biodiversity and ecosystems 1. General conditions 1.1. The activity contributes to at least one of the following: (a) maintaining good condition of ecosystems, species, habitats or of habitats of species; (b) re-establishing or restoring ecosystems, habitats or habitats of species towards or to good condition, including through increasing their area or range. 1.2. The activity may be carried out by any type of operator irrespective of the main domain of activity. 2. Initial description of the area covered by the conservation activity 2.1. The activity takes place in an area with a detailed description of its initial ecological conditions which contains the following elements: (a) mapping of the current habitats and their condition; (b) where applicable, the protection status of the area; (c) characterisation of the situation of the main species in terms of conservation relevance present in the area (including list of species, approximate size of the population, approximate size of the habitat of the species and its quality, period during which the area is used by the species); (d) the importance of the area to reaching good condition of species, habitats or habitats of species at regional, national or international level as appropriate; (e) where relevant, the potential for improving the condition of species, habitats or habitats of species present on the area or re-establishing habitats or habitats of species in the area or to enhance connectivity between habitats. 3. Management plan or equivalent instrument 3.1. The area is covered by a management plan or by an equivalent instrument, such as a restoration plan (7), which is regularly updated and in any case at least every ten years, and contains the following information: (a) a description of the expected contribution of the area to the nature conservation objectives set by the competent nature or environment authority considering the regional, national, Union and international legal and policy context; (b) the list of species, habitats and habitats of the species that will benefit from the conservation measures (hereafter ‘targeted habitats and species’); (c) the duration of the plan and a clear description of the conservation objectives for each targeted habitat and species and of the corresponding conservation measures that address identified pressures and threats, including the expected deadline for the achievement of the conservation objectives. In case the deadlines exceed the duration of the management plan, the expected progress (milestones) towards achievement is defined; (d) a description of the threats and pressures that could hinder the achievement of the conservation objectives, including projected habitat transformations caused by climate change; (e) the measures to ensure that all DNSH criteria for this activity are achieved; (f) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law); (7) The restoration plan can be part of a management plan. Where the area is covered by a management plan, no additional restoration plan is required. OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 118/164 (g) where applicable, a description of enhanced ecosystem services, such as carbon storage, water purification, flood protection, erosion prevention, pollination, recreational opportunities, and wider socio-economic benefits; (h) a monitoring scheme with specific and relevant indicators, allowing to measure progress towards achieving the conservation objectives and an identification of corrective measures as necessary; (i) the persons and organisations involved in the management or restoration of the area and, if relevant, the necessary collaborations or partnerships to put in place to achieve the conservation objectives; (j) the measures taken to ensure transparency about the conservation objectives, the conservation measures and the monitoring and its results; (k) the funding necessary for implementing the conservation measures, for the monitoring of the area and its audit. 3.2. Where the management plan or the equivalent instrument does not contain all the elements specified in point 3.1, the information is provided by the operator of the activity. 4. Audit 4.1. The initial description of the conservation area and the management plan or equivalent instrument specified in points 2 and 3 are verified by an independent third-party certifier at the start of the conservation activity. 4.2. At the end of the duration of the management plan or equivalent instrument and at least every ten years, the achievement of the objectives set at the start of the management plan and the respect of the DNSH criteria are verified. The verification includes an updated detailed description of the ecological conditions of the area as specified in point 2, an evaluation of the effectiveness of the conservation measures, and of the achievement of the conservation objectives, an evaluation of an updated version of the management plan or equivalent instrument, and the recommendations for the next management plan or equivalent instrument. 4.3. The verification in accordance with points 4.1 and 4.2 is carried out by either of the following: (a) the relevant national competent authorities; (b) an independent third-party certifier, at the request of national authorities or the operator of the activity. In order to reduce costs, audits may be performed together with any forest certification, land-use certification, biodiversity certification, climate certification or other audit. The independent third-party certifier may not have any conflict of interest with the owner or the funder and may not be involved in the development or operation of the activity. As a result of the verification, the certifier issues an audit report. 5. Guarantee of permanence 5.1. In accordance with national law, the area on which the activity takes place is covered by one of the following measures: (a) the area is classified as a protected area in line with the IUCN Protected Area Categories System (8), as a Natura 2000 site under Directive 92/43/EEC, or as an Other Effective area-based Conservation Measure (OECM) (9), by national law or under an international convention to which the country is signatory and is effectively managed to prevent deterioration and enable the recovery of species and habitats or habitats of species; (8) See https://www.iucn.org/theme/protected-areas/about/protected-area-categories (version of 27.6.2023). (9) The definition of OECM and a guidance for its application is set out in Decision 14/8 of the UN Convention on Biological Diversity (version of 27.6.2023: https://www.cbd.int/doc/decisions/cop-14/cop-14-dec-08-en.pdf). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 119/164 (b) the area is destined to restoration or conservation in a statutory land, freshwater or maritime use plan approved by the competent authorities; (c) the area is the subject to a public or private contractual arrangement that can ensure that the conservation objectives can be achieved and maintained. 5.2. The operator of the area where the conservation activity takes place commits that a new management plan or equivalent instrument in line with the conservation objectives will be produced before the end of the previous plan. 6. Additional minimum requirements 6.1. The offsetting of the impacts of another economic activity is excluded under this activity (10). Only net biodiversity gains resulting from conservation/restoration can be accounted for as substantial contribution under this activity (11). 6.2. The introduction of invasive alien species is prevented or their spread is managed in accordance with Regulation (EU) No 1143/2014. Do no significant harm (‘DNSH’) (1) Climate change mitigation The activity does not involve the degradation of land with high carbon stock (12) nor the degradation of marine environment with high carbon stock. (2) Climate change adaptation The activity complies with the criteria set out in Appendix A to this Annex. (3) Sustainable use and protec tion of water and marine resources The activity complies with the criteria set out in Appendix B to this Annex. (4) Transition to a circular economy N/A (5) Pollution prevention and control The use of pesticides is minimised and alternative approaches or techniques, which may include non-chemical alternatives to pesticides are favoured, in accordance with Directive 2009/128/EC, with exception of occasions where the use of pesticides is needed to control outbreaks of pest and diseases. The activity minimises the use of fertilisers, including manure, to ensure it does not go beyond what is necessary to achieve the conservation and restoration objectives of the area and complies with the Codes of Good Agricultural Practices and with the Nitrates Action Plans in Nitrates Vulnerable Zones established in accordance with Council Directive 91/676/EEC (13). The activity complies with Regulation (EU) 2019/1009 or national rules on fertilisers or soil improvers for agricultural use. (10) Biodiversity offsets are measurable conservation outcomes resulting from measures designed to compensate for residual, unavoidable, adverse biodiversity impacts arising from an activity or project after appropriate prevention and mitigation measures have been taken. The goal of biodiversity offsets is to conserve the same biodiversity values (habitats, species or ecosystems) that are negatively impacted by the activity or project. (11) This can include additional conservation/restoration outcomes beyond offsetting measures. (12) ‘Land with high-carbon stock’ means wetlands, including peatland, and continuously forested areas within the meaning of Article 29(4)(a), (b) and (c) of Directive (EU) 2018/2001. (13) Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (OJ L 375, 31.12.1991, p. 1). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 120/164 Well documented and verifiable measures are taken to avoid the use of active ingredients that are listed in Annex I, Part A, of Regulation (EU) 2019/1021 (14), the Rotterdam Convention on the prior informed consent procedure for certain hazardous chemicals and pesticides in international trade, the Minamata Convention on Mercury, the Montreal Protocol on Substances that Deplete the Ozone Layer, and of active ingredients that are listed as classification Ia (‘extremely hazardous’) or Ib (‘highly hazardous’) in the WHO recommended Classification of Pesticides by Hazard (15). Pollution of water and soil is prevented and cleaning up measures are undertaken when pollution occurs. The activity complies with the relevant national law on active ingredients. 2. Accommodation activities

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