2.1 Hotels, holiday, camping grounds and similar accommodation (protection and restoration of biodiversity and ecosystems)

Wirtschaftsaktivitäten (EU-Taxonomie) Europäische Union

Kurzbeschreibung

The provision of short-term tourism (16) accommodation with or without associated services, including cleaning, food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities as well as conference and convention facilities. This includes accommodation provided by: (a) hotels and motels of all kinds; (b) holiday homes; (c) visitor flats, bungalows, cottages and cabins; (d) youth hostels and mountain refuges; (e) campgrounds and trailer parks; (f) space and facilities for recreational vehicles; (g) recreational camps and fishing and hunting camps; (h) protective shelters or plain bivouac facilities for placing tents or sleeping bags. This category does not include: (a) provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis; (b) cruise ships. Conservation or restoration offsets of impacts defined at the stage of formal authorisation of the tourism activity are not considered as a contribution to conservation or restoration measures. (14) Which implements in the Union the Stockholm Convention on persistent organic pollutants (OJ L 209, 31.7.2006, p. 3). (15) The WHO Recommended Classification of Pesticides by Hazard (version 2019) (version of 27.6.2023: https://apps.who.int/iris/ bitstream/handle/10665/332193/9789240005662-eng.pdf?ua=1). (16) ‘Tourism’ means the activity of visitors taking a trip to a main destination outside their usual environment, for less than a year, for any main purpose, including business, leisure or other personal purpose, other than to be employed by a resident entity in the place visited, see Eurostat Statistics Explained glossary (version of 27.6.2023: https://ec.europa.eu/eurostat/statistics-explained/index.php? title=Glossary:Tourism). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 121/164 The economic activities in this category could be associated with several NACE codes, in particular I55.10, I55.20 and I55.30 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Wirtschaftsaktivität (EU-Taxonomie)

Rechtsakt: 2023/2486, Anhang IV, Abschnitt 2.1

Umweltziel: protection and restoration of biodiversity and ecosystems

NACE-Codes: I55.10, I55.20, I55.30

Beschreibung

Technische Bewertungskriterien

Technical screening criteria Substantial contribution to protection and restoration of biodiversity and ecosystems 1. Contribution to conservation or restoration activities 1.1. The activity contributes to conservation or restoration measures which comply with the technical screening criteria for activity ‘Conservation, including restoration, of habitats, ecosystems and species’ set out in Section 1.1 of this Annex, in clearly identified areas, within or in the proximity of the same tourism destination (17) as the accommodation. The area can be any type of area with high nature conservation value covered by a management plan or an equivalent instrument such as a restoration plan (referred to ‘conservation area’ below). 1.2. The activities contributing to conservation or restoration measures as referred to in point 1.1 are defined in a specific contractual agreement or equivalent instrument between the operator of the activity and the organisation in charge of the conservation or restoration of the area. The agreement covers a minimum of five years and is regularly reviewed, in any case at least every five years. It defines clear time-bound targets for contribution to the conservation or restoration area. The contribution to conservation or restoration measures as referred to in point 1.1 can be financial or in kind and may take one of the following forms: (a) offer or organisation of visits to a conservation area where entrance or permit or user fees are applied; (b) operation of concessions and leases for services directly related to a conservation area (issued by the organisation in charge of the management of the area); (c) operation of tourist accommodation establishments within a conservation area but not subject to concession (in agreement with the organisation in charge of the management of the area); (d) offer or management of volunteers for activities directly related to conservation (in accordance with the conservation objectives of the conservation area); (e) offer or management of educational opportunities directly related to conservation and appropriate behaviour (in accordance with the conservation objectives of the conservation area); (f) purchase of products of any kind, including food, beverages, handcrafts, for re-selling or for direct use, derived from sustainable practices in a conservation area, in agreement with the organisation in charge of the management of the area; (g) purchase of merchandise from a conservation area for re-selling (or other commercial arrangements that guarantees that the revenue from selling of merchandise accrues to the conservation area); (h) payment of copyrights, including images or names, directly to the organisation in charge of the management of a conservation area; (i) collection of tourists’ voluntary donations to be transferred to a dedicated fund or account set up by the organisation in charge of the management of a conservation area on a regular basis. 1.3. The percentage (%) contribution defined in the contractual agreement is at least equivalent to: (a) 1 % of the annual turnover of an individual tourist accommodation establishment, where the contractual agreement includes only one establishment; (17) ‘Tourism destination’ is defined in this context as a geographic area visited, consisting of a set of resources and attractions that usually is promoted by a Destination Management Organisation or by a local, subnational or national tourism organisation. OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 122/164 (b) 0,7 % of the annual turnover of an individual tourist accommodation establishment, where the contractual agreement or equivalent is collective and includes a group of two to ten establishments; (c) 0,5 % of the annual turnover of an individual tourist accommodation establishment, where the contractual agreement or equivalent is collective and includes a group of over ten establishments. Mandatory financial contributions applied to the activity in the context of the national or local regulatory framework, including eco-taxes or tariffs, are not considered as a contribution to the conservation or restoration activity. 2. Action plan for contributing to nature conservation 2.1. The activity has developed and implemented an action plan specific to the tourism service or offer provided, which defines how the activity can be carried out in a way which is compatible with and contributes to the implementation of the management plan or equivalent instrument of the conservation area to which the activity intends to contribute. The plan includes all of the following measures relevant for the conservation or restoration objectives of the area: (a) a clear set of objectives and activities aimed at avoiding or minimising direct negative impacts on biodiversity, including an analysis of the carrying capacity or limit of acceptable change (18) of the area developed by the organisation in charge of the conservation or restoration of the area or by the operator of the activity in cooperation with that organisation (19), including the following elements (20): (i) for visits to natural sites: avoiding direct damage on ecosystems or habitats through management of tourist flows and movements; (ii) for wildlife interaction: — avoiding direct harm and disturbance through detrimental actions such as animal feeding, destruction or damaging eggs and nests, destruction or removal of plants or corals, — avoiding indirect harm and disturbance on species from tourists’ local movements, such as littering, noise, plastic, chemical or light pollution, — prevention and avoidance of introduction of invasive alien species (21); (iii) for wildlife harvesting and trade (22): protected wildlife species are not harvested, consumed, sold; (18) The ‘carrying capacity’ is defined as the maximum number of people that may visit a tourist destination at the same time, without causing destruction of the physical, economic, socio-cultural environment and an unacceptable decrease in the quality of visitors’ satisfaction (UNEP/MAP/PAP, 1997). (19) The carrying capacity can be also developed as part of the Environmental Impact Assessment (EIA) or screening refereed to in point 4.1. (20) In line with the Global Sustainable Tourism Council (GSTC) Industry Criteria for Hotels (version of 27.6.2023: https://www. gstcouncil.org/gstc-criteria/gstc-industry-criteria-for-hotels/). (21) The introduction of invasive alien species is prevented or their spread is managed in accordance with Regulation (EU) No 1143/2014 of the European Parliament and of the Council of 22 October 2014 on the prevention and management of the introduction and spread of invasive alien species (OJ L 317, 4.11.2014, p. 35). Outside of the EU reference is made to the national legislation and to the CBD Supplementary Voluntary Guidance for Avoiding Unintentional Introductions of Invasive Alien Species Associated with Trade in Live Organisms (version of 27.6.2023) available at 14/11. Invasive alien species (cbd.int). (22) In accordance with Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein (OJ L 61, 3.3.1997, p. 1) and Commission Regulation (EC) No 865/2006 of 4 May 2006 laying down detailed rules concerning the implementation of Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by regulating trade therein (OJ L 166, 19.6.2006, p. 1), which implement the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) within the Union. For activity in third countries, in line with the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 123/164 (b) where applicable, a description of partnership agreements with conservation management entities, local NGOs or communities to contribute to the conservation or restoration of the area to which it intends to contribute; (c) a biodiversity information and awareness plan linked to the specific impacts arising from tourism activities (23); (d) a clear framework for the continuous monitoring and measuring of the effectiveness of the contribution, including an adaptive approach allowing for the identification of corrective actions, where necessary. 3. Sustainable Supply Chain and Environmental Management System 3.1. The establishment has a fair share of products in line with market best practices (such as food and beverages, wood, including furniture, paper, board and plastic products) certified according to environmental standards (24). The establishment commits to a continuous improvement of the share of the products certified by an independent third party. 3.2. For accommodation establishments with over 50 employees, the activity complies with one of the following criteria: (a) the establishment has an environmental management system (EMS) requiring third-party certification, such as the EU Eco-Management and Audit Scheme (25) (EMAS), ISO 14001:2015 (26) or equivalent, aligned with best environmental management practice and benchmark performances such as the EMAS Reference Document for the Tourism Sector (27) or equivalent national or international standard; (b) the establishment was awarded with an EU Ecolabel for tourist accommodation or an equivalent EN ISO 14024:2018 (28) type I Ecolabel or an equivalent voluntary label meeting equivalent requirements (29). 4. Minimum requirements 4.1. An Environmental Impact Assessment (EIA) or a screening (30) has been completed in accordance with Directive 2011/92/EU (31). Where an EIA has been carried out, the required mitigation and compensation measures for protecting the environment are implemented. (23) In line with the EU Ecolabel for tourist accommodation services Criterion 26a: The tourist accommodation shall provide environmental communication and education notices on local biodiversity, landscape and nature conservation measures to guests. (24) Such as the EU Ecolabel for tourist accommodation, in accordance with Commission Decision (EU) 2017/175 of 25 January 2017 on establishing EU Ecolabel criteria for tourist accommodation (notified under document C(2017) 299) (OJ L 28, 2.2.2017, p. 9), EU organic-certification for foods and drinks in accordance with Regulation (EU) 2018/848 of the European Parliament and of the Council of 30 May 2018 on organic production and labelling of organic products and repealing Council Regulation (EC) No 834/2007 (OJ L 150, 14.6.2018, p. 1), the FSC label for wood and paper products (version of 27.6.2023: https://fsc.org/en) or the Rainforest Alliance for certain commodities (version of 27.6.2023: https://www.rainforest-alliance.org/for-business/2020- certification-program/). (25) In accordance with Regulation (EC) No 1221/2009. (26) ISO 14001:2015 Environmental management systems – Requirements with guidance for use. (27) Commission Decision (EU) 2016/611 of 15 April 2016 on the reference document on best environmental management practice, sector environmental performance indicators and benchmarks of excellence for the tourism sector under Regulation (EC) No 1221/2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) (notified under document C(2016) 2137) (OJ L 104, 20.4.2016, p. 27). (28) ISO 14024:2018 Environmental labels and declarations – Type I environmental labelling – Principles and procedures. (29) In particular, requirements include: following a multi-criteria approach; criteria are developed through an independent science-based process, are publicly available and go beyond what is required by legislation; that the label is based on impartial control procedure through third party verification. (30) The procedure through which the competent authority determines whether projects listed in Annex II to Directive 2011/92/EU is to be made subject to an environmental impact assessment (as referred to in Article 4(2) of that Directive). (31) For activities in third countries, in accordance with equivalent applicable national law or international standards requiring the completion of an EIA or screening, for example, IFC Performance Standard 1: Assessment and Management of Environmental and Social Risks. OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 124/164 The activity does not have significant adverse effects on protected areas (UNESCO World Heritage sites, Key Biodiversity Areas, as well as other protected areas than Natura 2000 sites) and protected species, based on an assessment of its impact that takes into account the best available knowledge (32). The activity is not detrimental to the recovery or maintenance of the populations of the species and of the habitat types protected under national law at a favourable conservation status. In the Union, in relation to Natura 2000 sites, the activity does not have significant effects on Natura 2000 sites in view of their conservation objectives on the basis of an appropriate assessment carried out in accordance with Article 6(3) of Directive 92/43/EEC. In the Union, in any area, the activity is not detrimental to the recovery or maintenance of the populations of the species protected under Directives 92/43/EEC and 2009/147/EC at a favourable conservation status. The activity is also not detrimental to the recovery or maintenance of the habitat types protected under Directive 92/43/EEC at a favourable conservation status. 4.2. The introduction of invasive alien species is prevented or their spread is managed in accordance with Regulation (EU) No 1143/2014. 4.3. Recreational hunting and fishing activities are allowed only where they are explicitly included as part of the conservation or management plan of the conservation area as established by the management entity and carried out in accordance with applicable Union and national law. 5. Audit At the beginning of the activity and at least every five years thereafter, the compliance with the technical screening criteria is controlled by the relevant national competent authorities or by an independent third-party certifier, such as a dedicated certification or accreditation scheme, at the request of national authorities or the operator of the activity. The independent third-party certifier may not have any conflict of interest, in particular with the owner or the funder, and may not be involved in the development or operation of the activity. In order to reduce costs, audits may be performed together with any other audit. Do no significant harm (‘DNSH’) (1) Climate change mitigation For buildings built before 31 December 2020, the building has at least an Energy Performance Certificate (EPC) class C. As an alternative, the building is within the top 30 % of the national or regional building stock expressed as operational Primary Energy Demand (PED) and demonstrated by adequate evidence, which at least compares the performance of the relevant asset to the performance of the national or regional stock built before 31 December 2020 and at least distinguishes between residential and non-residential buildings. For buildings built after 31 December 2020, the Primary Energy Demand (PED) (33) defining the energy performance of the building resulting from the construction does not exceed the threshold set for the nearly zero-energy building (NZEB) requirements in national regulation implementing Directive 2010/31/EU. The energy performance is certified by an Energy Performance Certificate (EPC). (32) For activities located in third countries, in accordance with equivalent applicable national law or international standards, that aim at the conservation of natural habitats, wild fauna and wild flora, and that require to carry out (1) a screening procedure to determine whether, for a given activity, an appropriate assessment of the possible impacts on protected habitats and species is needed; (2) such an appropriate assessment where the screening determines that it is needed, for example IFC Performance Standard 6: Biodiversity Conservation and Sustainable Management of Living Natural Resources. (33) The calculated amount of energy needed to meet the energy demand associated with the typical uses of a building expressed by a numeric indicator of total primary energy use in kWh/m2 per year and based on the relevant national calculation methodology and as displayed on the Energy Performance Certificate (EPC). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 125/164 The activity does not involve the degradation of land with high carbon stock (34) 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 The accommodation establishment: (a) does not make any use of or offer to its guests any of the items listed in Part B of Annex to Directive (EU) 2019/904 of the European Parliament and of the Council (35); (b) separates at source paper, metal, plastic, glass and biowaste where separate collection for these materials is available in the area (36); (c) has a food waste prevention plan with a specific time-bound quantitative target of reduction of food waste (37). (5) Pollution prevention and control The activity complies with the criteria set out in Appendix C to this Annex. The activity is in line with Directive (EU) 2015/2193 of the European Parliament and of the Council (38). Noise, plastic, light and chemical pollution are minimised. (34) ‘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. (35) Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment (OJ L 155, 12.6.2019, p. 1). (36) Only the materials for which the separate collection exists need to be separated at source by the establishment. (37) ‘Food waste’ as defined in Article 3, point 4a; of Directive 2008/98/EC. (38) Directive (EU) 2015/2193 of the European Parliament and of the Council of 25 November 2015 on the limitation of emissions of certain pollutants into the air from medium combustion plants (OJ L 313, 28.11.2015, p. 1). OJ L, 21.11.2023 ELI: http://data.europa.eu/eli/reg_del/2023/2486/oj 126/164 Appendix A Generic criteria for DNSH to climate change adaptation I. Criteria The physical climate risks that are material to the activity have been identified from those listed in the table in Section II of this Appendix by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Section II of this Appendix may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Section II of this Appendix, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the exist

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