2.1 Restoration of wetlands (climate change mitigation)

Kurzbeschreibung

Restoration of wetlands refers to economic activities that promote a return to original conditions of wetlands and economic activities that improve wetland functions without necessarily promoting a return to pre-disturbance conditions, with wetlands meaning land matching the international definition of wetland ( 64 ) or of peatland ( 65 ) as set out in the Convention on Wetlands of International Importance especially as Waterfowl Habitat (Ramsar Convention) ( 66 ). The concerned area matches the Union definition of wetlands, as provided in the Commission Communication on the wise use and conservation of wetlands ( 67 ). The economic activities in this category have no dedicated NACE code as referred to in the statistical classification of economic activities established by Regulation (EC) No 1893/2006, but 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 ( 68 ).

Wirtschaftsaktivität (EU-Taxonomie)

Rechtsakt: 2021/2139, Anhang I, Abschnitt 2.1 · ENVIRONMENTAL PROTECTION AND RESTORATION ACTIVITIES

Umweltziel: climate change mitigation

Beschreibung

Restoration of wetlands refers to economic activities that promote a return to original conditions of wetlands and economic activities that improve wetland functions without necessarily promoting a return to pre-disturbance conditions, with wetlands meaning land matching the international definition of wetland ( 64 ) or of peatland ( 65 ) as set out in the Convention on Wetlands of International Importance especially as Waterfowl Habitat (Ramsar Convention) ( 66 ). The concerned area matches the Union definition of wetlands, as provided in the Commission Communication on the wise use and conservation of wetlands ( 67 ). The economic activities in this category have no dedicated NACE code as referred to in the statistical classification of economic activities established by Regulation (EC) No 1893/2006, but 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 ( 68 ).

Technische Bewertungskriterien

Technical screening criteria Substantial contribution to climate change mitigation 1. Restoration plan 1.1. The area is covered by a restoration plan, which is consistent with the Ramsar Convention’s principles and guidelines on wetland restoration ( 69 ), until the area is classified as a wetland and is covered by a wetland management plan, consistent with the Ramsar Convention’s guidelines for management planning for Ramsar sites and other wetlands ( 70 ). For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution XIII/13. _____________ ( 64 ) Wetlands include a wide variety of inland habitats such as marshes, wet grasslands and peatlands, floodplains, rivers and lakes, and coastal areas such as saltmarshes, mangroves, intertidal mudflats and seagrass beds, and coral reefs and other marine areas no deeper than six meters at low tide, as well as human-made wetlands such as dams, reservoirs, rice paddies and waste water treatment ponds and lagoons. An Introduction to the Ramsar Convention on Wetlands, 7th ed. (previously The Ramsar Convention Manual). Ramsar Convention Secretariat, Gland, Switzerland. ( 65 ) Peatlands are ecosystems with a peat soil. Peat consists of at least 30 % dead, partially decomposed plant remains that have accumulated in situ under waterlogged and often acidic conditions. Resolution XIII.12 Guidance on identifying peatlands as Wetlands of International Importance (Ramsar Sites) for global climate change regulation as an additional argument to existing Ramsar criteria, Ramsar convention adopted on 21- 29 October 2018. ( 66 ) The Convention on Wetlands of International Importance especially as Waterfowl Habitat (version of 4.6.2021: https://www.ramsar.org/sites/default/files/documents/library/current_convention_text_e.pdf). ( 67 ) Communication from the Commission to the Council and the European Parliament of 29 May 1995 on wise use and conser­ vation of wetlands, COM(95) 189 final. ( 68 ) 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). ( 69 ) Ramsar Convention (2002) Principles and guidelines for wetland restoration. Adopted by Resolution VIII.16 (2002) of the Ramsar Convention (version of 4.6.2021: https://www.ramsar.org/sites/default/files/documents/pdf/guide/guide-restoration.pdf). ( 70 ) Ramsar Convention (2002) Resolution VIII.14 New Guidelines for management planning for Ramsar sites and other wetlands (version of 4.6.2021: https://www.ramsar.org/sites/default/files/documents/pdf/res/key_res_viii_14_e.pdf). 1.2. The restoration plan contains careful consideration of local hydrological and pedological conditions, including the dynamics of soil saturation and the change of aerobic and anaerobic conditions. 1.3. All wetland management relevant DNSH criteria are addressed in the restoration plan. 1.4. The restoration plan provides for monitoring which ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area. 2. Climate benefit analysis 2.1. The activity complies with the following criteria: (a) the climate benefit analysis demonstrates that the net balance of GHG emissions and removals generated by the activity over a period of 30 years after the beginning of the activity is lower than a baseline, corresponding to the balance of GHG emissions and removals over a period of 30 years starting at the beginning of the activity, associated to the business-as-usual practices that would have occurred on the involved area in the absence of the activity; (b) the projected long-term average net GHG balance of the activity is lower than the long-term average GHG balance projected for the baseline, referred to in point 2.2, where long term corresponds to 100 years. 2.2. The calculation of climate benefit complies with all of the following criteria: (a) the analysis is consistent with the 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories ( 71 ). In particular, if the wetland definition used in that analysis differs from the wetland definition used in the national GHG inventory, the analysis includes an identification of the different land categories covered by the involved area. The climate benefit analysis is based on transparent, accurate, consistent, complete and comparable information, covers all carbon pools impacted by the activity, including above-ground biomass, below-ground biomass, deadwood, litter and soil, relies on the most conser­ vative assumptions for calculations and includes appropriate considerations about the risks of non- permanence and reversals of carbon sequestration, the risk of saturation and the risk of leakage. For coastal wetlands, climate benefit analysis considers projections of expected relative sea level rise and the potential that the wetlands will migrate; (b) the business-as-usual practices, including harvesting practices, are one of the following: (i) the management practices as documented before the start of the activity, if any; (ii) the most recent business-as-usual practices prior to the start of the activity. (c) the resolution of the analysis is proportionate to the size of the area concerned and values specific to the area concerned are used; (d) emissions and removals that occur due to natural disturbances, such as pests and diseases infestations, fires, wind, storm damages, that impact the area and cause underperformance do not result in non-compliance with the criteria of Regulation (EU) 2020/852, provided that the climate benefit analysis is consistent with the 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories regarding emissions and removals due to natural disturbances. 4. Guarantee of permanence 4.1. In accordance with national law, the wetland status of the area in which the activity takes place is guaranteed by one of the following measures: (a) the area is designated to be retained as wetland and may not be converted to other land use; (b) the area is classified as a protected area; (c) the area is the subject of any legal or contractual guarantee ensuring that it will remain a wetland. _____________ ( 71 ) 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (version of 4.6.2021: https://www.ipcc- nggip.iges.or.jp/public/2019rf/). 4.2. In accordance with the national law, the operator of the activity commits that future updates to the restoration plan, beyond the activity that is financed, will continue to seek the climate benefits as determined in point 2. Besides, the operator of the activity commits to compensate any reduction in the climate benefit determined in point 2 with an equivalent climate benefit resulting from the conduct of an activity that corresponds to one of the environmental protection and restoration activities defined in this Regulation. 5. Audit Within two years after the beginning of the activity and every 10 years thereafter, the compliance of the activity with the substantial contribution to climate change mitigation criteria and with the DNSH criteria are verified 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, 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. 6. Group assessment The compliance with the criteria for substantial contribution to climate change mitigation and with DNSH criteria may be checked at the level of a group of holdings sufficiently homogeneous to evaluate the risk of the sustainability of the forest activity, provided that all those holdings have a durable relationship between them and participate in the activity and the group of those holdings remains the same for all subsequent audits. Do no significant harm (‘DNSH’) (2) Climate change adaptation The activity complies with the criteria set out in Appendix A to this Annex. (3) Sustainable use and protection 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 Peat extraction is minimised. (5) Pollution prevention and control The use of pesticides is minimised and alternative approaches or tech­ niques, 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 pests and diseases. The activity minimises the use of fertilisers and does not use manure. The activity complies with Regulation (EU) 2019/1009 or national rules on fertilisers or soil improvers for agricultural use. _____________ ( 71 ) 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (version of 4.6.2021: https://www.ipcc- nggip.iges.or.jp/public/2019rf/). 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 ( 72 ), 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 ( 73 ). The activity complies with the relevant national implementing law on active ingredients. Pollution of water and soil is prevented and cleaning up measures are undertaken when pollution occurs. (6) Protection and restoration of biodiversity and ecosystems In areas designated by the national competent authority for conservation or in habitats that are protected, the activity is in accordance with the conservation objectives for those areas. There is no conversion of habitats specifically sensitive to biodiversity loss or with high conservation value, or of areas set aside for the restoration of such habitats in accordance with national law. The plan referred to in point 1 (Restoration plan) of this Section includes provisions for maintaining and possibly enhancing biodiversity in accordance with national and local provisions, including the following: (a) ensuring the good conservation status of habitat and species, main­ tenance of typical habitat species; (b) excluding the use or release of invasive species. 3. MANUFACTURING