P8_TA(2017)0339

Inclusion of greenhouse gas emissions and removals from land use, land use change and forestry into the 2030 climate and energy framework ***I

Amendments adopted by the European Parliamenton 13 September 2017 on the proposal for a regulation of the European Parliament and of the Council on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry into the 2030 climate and energy framework and amending Regulation (EU) No 525/2013 of the European Parliament and the Council on a mechanism for monitoring and reporting greenhouse gas emissions and other information relevant to climate change (COM(2016)0479 — C8-0330/2016 — 2016/0230(COD)) (1)

(Ordinary legislative procedure: first reading)

(2018/C 337/36)

Amendment 1

Proposal for a regulation

Recital - 1 (new)

Text proposed by the Commission Amendment (-1) Protocol No 1 on the role of national parliaments in the European Union, annexed to the Treaty on European Union, to the Treaty on the Functioning of the European Union and to the Treaty establishing the European Atomic Energy Community, needs to be taken into account.

Amendment 2

Proposal for a regulation

Recital - 1 a (new)

Text proposed by the Commission Amendment (-1a) Protocol No 2 on the application of the principles of subsidiarity and proportionality annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, needs to be taken into account.

Amendment 3

Proposal for a regulation

Recital 3

Text proposed by the Commission Amendment (3) On 10 June 2016 the Commission presented the proposal for the EU to ratify the Paris agreement . This legislative proposal forms part of the implementation of the Union's commitment to economy-wide emission reductions as confirmed in the intended nationally determined reduction commitment of the Union and its Member States submitted to the Secretariat of the United Nations Framework Convention on Climate Change (‘UNFCCC’) on 6 March 2015 (10). (3) On 5 October 2016, the Council ratified the Paris Agreement on behalf of the Union, following the consent given by the European Parliament on 4 October 2016. The Paris Agreement entered into force on 4 November 2016. This Regulation forms , in that regard, part of the implementation of the Union's commitment to economy-wide emission reductions as set out in the intended nationally determined reduction commitment of the Union and its Member States submitted to the Secretariat of the United Nations Framework Convention on Climate Change (‘UNFCCC’) on 6 March 2015 (10). The Union needs to continue to lead by example and increase its climate efforts to levels in line with the Paris Agreement's objective.

Amendment 4

Proposal for a regulation

Recital 4

Text proposed by the Commission Amendment (4) The Paris Agreement, inter alia, sets out a long-term goal in line with the objective to keep the global temperature increase well below 2 oC above pre-industrial levels and to pursue efforts to keep it to 1,5 oC above pre-industrial levels. In order to achieve this goal, the Parties should prepare, communicate and maintain successive nationally determined contributions. The Paris Agreement replaces the approach taken under the 1997 Kyoto Protocol which will not be continued beyond 2020. The Paris Agreement also calls for a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century, and invites Parties to take action to conserve and enhance, as appropriate, sinks and reservoirs of greenhouse gases, including forests. (4) The Paris Agreement, inter alia, sets out a long-term goal in line with the objective to keep the global temperature increase well below 2 oC above pre-industrial levels and to pursue efforts to keep it to 1,5 oC above pre-industrial levels which requires the world to enter into a period of negative levels of emissions, during which forests, agricultural land and wetland, including peatland, will play a central role . The Paris Agreement also aims to strengthen the global response to the threat of climate change, in the context of sustainable development and efforts to eradicate poverty, including by increasing the ability to adapt to the adverse impacts of climate change, and foster climate resilience and low greenhouse gas emissions development, in a manner that does not threaten food production. In the Paris Agreement, the Parties also recognise the fundamental priority of safeguarding food security and ending hunger, and the particular vulnerabilities of food production systems to the adverse impacts of climate change. In order to achieve the purpose of the Paris Agreement , it is necessary that the Parties increase their collective efforts to mitigate climate change and limit global warming. The Parties should prepare, communicate and maintain successive nationally determined contributions. The Paris Agreement replaces the approach taken under the 1997 Kyoto Protocol which will not be continued beyond 2020. The Paris Agreement also calls for a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century, and invites Parties to take action to conserve and enhance, as appropriate, sinks and reservoirs of greenhouse gases, including forests. In the Paris Agreement, the Parties also acknowledge that adaptation action should follow a fully transparent approach, taking into account ecosystems, and be based on and guided by the best available science.

Amendment 5

Proposal for a regulation

Recital 4 a (new)

Text proposed by the Commission Amendment (4a) It is essential that forests are managed in a sustainable manner, in accordance with the principles of sustainable forest management developed under the Forest Europe process. That process defines sustainable forest management as the stewardship and use of forests and forest lands in a way, and at a rate, that maintains their biodiversity, productivity, regeneration capacity, vitality and their potential to fulfil, now and in the future, relevant ecological, economic and social functions, at local, national, and global levels, and in a manner that does not cause damage to other ecosystems. Such management also necessitates that the role of afforestation in this context be recognised.

Amendment 6

Proposal for a regulation

Recital 4 b (new)

Text proposed by the Commission Amendment (4b) To achieve the negative levels of emissions required to meet the Paris Agreement goals, the system for accounting in relation to land use, land use change and forestry ( ‘ LULUCF ’ ) needs to be robust. As removals through LULUCF are reversible, they should be treated as a separate pillar in the Union climate policy framework.

Amendment 7

Proposal for a regulation

Recital 5

Text proposed by the Commission Amendment (5) The European Council of 23-24 October 2014 also acknowledged the multiple objectives of the agriculture and land use sector, with their lower mitigation potential as well as the need to ensure coherence between the Union food security and climate change objectives. The European Council invited the Commission to examine the best means of encouraging the sustainable intensification of food production, while optimising the sector's contribution to greenhouse gas mitigation and sequestration, including through afforestation, and to establish policy on how to include land use, land use change and forestry (‘LULUCF’) into the 2030 greenhouse gas mitigation framework as soon as technical conditions allow and in any case before 2020. (5) The European Council of 23-24 October 2014 also acknowledged the multiple objectives of the agriculture and land use sector, with their lower mitigation potential as well as the need to ensure coherence between the Union food security and climate change objectives. In addition, the implementation of technology solutions in agriculture and forestry sectors contributes to enhancing production and reducing the environmental footprint. The European Council invited the Commission to examine the best means of encouraging the sustainable intensification of food production, while optimising the sector's contribution to greenhouse gas mitigation and sequestration, including through afforestation, and to establish policy on how to include land use, land use change and forestry (‘LULUCF’) into the 2030 greenhouse gas mitigation framework as soon as technical conditions allow and in any case before 2020.

Amendment 8

Proposal for a regulation

Recital 6

Text proposed by the Commission Amendment (6) The LULUCF sector can contribute to climate change mitigation in several ways, in particular by reducing emissions, and maintaining and enhancing sinks and carbon stocks. In order for measures aiming in particular at increasing carbon sequestration to be effective, the long-term stability and adaptability of carbon pools is essential. (6) The LULUCF sector is highly exposed and very vulnerable to climate change. At the same time, the sector has huge potential to provide long-term climate benefits and to contribute significantly to the achievement of Union and international long-term climate goals. The LULUCF sector contributes to climate change mitigation in several ways, in particular by reducing emissions, maintaining and enhancing sinks and carbon stocks. The sector also provides bio-materials that can, to a degree, substitute fossil- or carbon-intensive materials with renewable low-carbon biomass from forests. Regarding such substitution, the entire life cycle of those materials, from the production of the raw material to the processing and manufacturing stages should be taken into account. The bioeconomy, including material substitution such as in construction, and including bioenergy, plays an important role in the transition to a fossil-free economy. In order for measures aiming in particular at increasing carbon sequestration to be effective and in line with the Paris Agreement , sustainable forest and resource management and the long-term stability and adaptability of carbon pools are essential. As the LULUCF sector is characterised by long timeframes, long-term strategies are needed to make sustainable investments possible in the long run.

Amendment 9

Proposal for a regulation

Recital 6 a (new)

Text proposed by the Commission Amendment (6a) The Union should become a global leader in promoting and exporting research and investment in sustainable, advanced and innovative practices, techniques and ideas in the LULUCF sector, as well as in the dissemination of green technologies, in order to lower greenhouse gas emissions while preserving food production, thereby setting an example for its international partners, including developing countries. In this context, effective cooperation and partnership with private sector actors, especially with small and medium-sized enterprises, should be enhanced.

Amendment 10

Proposal for a regulation

Recital 6 b (new)

Text proposed by the Commission Amendment (6b) Prioritising funding for climate change research would enhance the role of the LULUCF sector in relation to climate change mitigation and adaptation. Particularly, boosting the Union's research and innovation programme, anticipated for the period 2021 — 2028, in the LULUCF sector would, inter alia, contribute to deepening and spreading the scientific and local communities’ knowledge of the performance of the sector, accelerating sustainable innovations, fostering transition to the digital era, modernising training and education, strengthening the resilience of the sector and monitoring biodiversity and human action.

Amendment 11

Proposal for a regulation

Recital 6 c (new)

Text proposed by the Commission Amendment (6c) Research into the role of dead wood, in particular above ground coarse woody debris and dead buried wood both in unmanaged and managed forests, should be strengthened to improve the accuracy of forest carbon accounting and in the calculation of the net ecosystem carbon balance. There is limited evidence available, but such evidence indicates that dead wood can constitute a large carbon pool and leaving deadwood on site could, inter alia, play a significant role in terms of biodiversity and be recognised as playing an important part in a greenhouse gas mitigation strategy. That indication is relevant considering that forest management can favour the removal of deadwood, for example for energy purposes, and any decision concerning the correct mitigation and adaptation should be informed and scientifically underpinned. Dedicated resources should be allocated to that research over the period 2017-2020.

Amendment 12

Proposal for a regulation

Recital 6 d (new)

Text proposed by the Commission Amendment (6d) The Union has made commitments to the United Nations' Sustainable Development Goals, which can only be met with proper forest management and a commitment to stall and reverse deforestation and drive forward reforestation.

Amendment 13

Proposal for a regulation

Recital 6 e (new)

Text proposed by the Commission Amendment (6e) A holistic approach to tropical deforestation should be ensured, taking into account all deforestation drivers, as well as the objective included in a declaration by the Commission in the UNFCCC negotiations to halt global forest cover loss by 2030 at the latest and to reduce gross tropical deforestation by at least 50 % by 2020 compared to current levels.

Amendment 14

Proposal for a regulation

Recital 6 f (new)

Text proposed by the Commission Amendment (6f) Forestry and forests should be managed responsibly and should make a real contribution to the economic development of a country, offering viable economic opportunities to farmers, provided that no deforestation of sensitive ecosystems occurs, that no plantations are established on peatland, that plantations are managed using modern agro-ecological techniques to minimise adverse environmental and social outcomes, and that land rights, the rights of indigenous communities as well as human rights and workers' rights are respected.

Amendment 15

Proposal for a regulation

Recital 6 g (new)

Text proposed by the Commission Amendment (6 g) Advanced and sustainable management practices can contribute significantly to reducing greenhouse gas emissions in the LULUCF sector. The development of innovative practices and the use by landowners of advanced management practices, such as precision agriculture, precision forestry and agri-digitalisation should be promoted. Monitoring via geo-information and earth observation, as well as sharing best practice are potential means of helping Member States to reach their targets and should therefore be encouraged.

Amendment 16

Proposal for a regulation

Recital 6 h (new)

Text proposed by the Commission Amendment (6h) Agro-ecology facilitates a shift from linear food systems to circular systems that mimic natural cycles, and could reduce the carbon and ecological footprints of food and agriculture. It is important that agro-ecology as well as agro-forestry be promoted given their contribution to climate change mitigation.

Amendment 17

Proposal for a regulation

Recital 7

Text proposed by the Commission Amendment (7) Decision No 529/2013/EU of the European Parliament and of the Council (11), as a first step, set out accounting rules applicable to greenhouse gas emissions and removals from the LULUCF sector and thereby contributed to policy development towards the inclusion of the LULUCF sector in the Union’s emission reduction commitment. This Regulation should build on the existing accounting rules, updating and improving them for the period 2021-2030. It should lay down the obligations of Member States in implementing those accounting rules and the obligation to ensure that the overall LULUCF sector would not generate net emissions. It should not lay down any accounting or reporting obligations for private parties. (7) Decision No 529/2013/EU of the European Parliament and of the Council (11), as a first step, set out accounting rules applicable to greenhouse gas emissions and removals from the LULUCF sector and thereby contributed to policy development towards the inclusion of the LULUCF sector in the Union’s emission reduction commitment. This Regulation should build on the existing accounting rules, updating and improving them for the period 2021-2030. It should under any circumstances lay down the obligations of Member States in implementing those accounting rules and the obligation to ensure that the overall LULUCF sector would not generate net emissions. It should not lay down any accounting or reporting obligations for private parties including farmers and foresters and it is necessary that such obligations are avoided by Member States during implementation of this Regulation .

Amendment 18

Proposal for a regulation

Recital 7 a (new)

Text proposed by the Commission Amendment (7a) Agriculture and land use are sectors that have a direct and significant impact on the Union’s biodiversity and ecosystems services. For this reason, an important objective of policies affecting those sectors is to ensure that there is coherence with the Union’s biodiversity strategy objectives. In addition, other Union policies exist which can incentivise practices that go beyond the minimum legal requirements, surpass good standard practice and contribute to genuine adaptation to and mitigation of climate change, and maintenance of the carbon sink, as provision of public goods. Actions should be taken to implement and support activities relating to mitigation and adaptation approaches for the integral and sustainable management of forests and agricultural land. In spite of its recognised limited reduction potential as regards non-CO2 emissions, agriculture needs to deliver its fair share of contribution towards climate change mitigation. That can be achieved by encouraging, inter alia, improved cropping in order to increase the organic carbon content of soil. Member States and the Commission should ensure that there is coherence between the CAP and this Regulation.

Amendment 19

Proposal for a regulation

Recital 7 b (new)

Text proposed by the Commission Amendment (7b) Wetlands are the most effective ecosystems for storing CO2. The degradation of wetlands in the Union is therefore not only a problem for biodiversity, but is also a major climate problem. Conversely protecting and restoring wetlands could both enhance conservation efforts and reduce GHG emissions in the LULUCF sector. The IPCC Refinement to the 2006 Guidelines, coming up in 2019, should also be considered in that context.

Amendment 20

Proposal for a regulation

Recital 8

Text proposed by the Commission Amendment (8) In order to determine accurate accounts of emissions and removals in accordance with the 2006 Intergovernmental Panel on Climate Change (‘IPCC’) Guidelines for National Greenhouse Gas Inventories (‘IPCC Guidelines’), the annually reported values under Regulation (EU) No 525/2013 for land use categories and the conversion between land use categories should be utilised, thereby streamlining the approaches used under the UNFCCC and the Kyoto Protocol. Land that is converted to another land use category should be considered in transition to that category for the default value of 20 years in the IPCC Guidelines. (8) In order to determine accurate accounts of emissions and removals in accordance with the 2006 Intergovernmental Panel on Climate Change (‘IPCC’) Guidelines for National Greenhouse Gas Inventories (‘IPCC Guidelines’), the annually reported values under Regulation (EU) No 525/2013 for land use categories and the conversion between land use categories should be utilised, thereby streamlining the approaches used under the UNFCCC and the Kyoto Protocol. Land that is converted to another land use category should be considered in transition to that category for the default value of 20 years in the IPCC Guidelines. Given the Union's position as a climate leader, Member States should derogate from that default value only for afforested land and only in very limited circumstances justified under the IPCC Guidelines. The possibility for derogation takes into account the diverging natural and ecological circumstances between Member States and hence the differing characteristics of their forest land.

Amendment 21

Proposal for a regulation

Recital 9

Text proposed by the Commission Amendment (9) Emissions and removals from forest land depend on a number of natural circumstances, age-class structure, as well as past and present management practices. The use of a base year would not make it possible to reflect those factors and resulting cyclical impacts on emissions and removals or their interannual variation. The relevant accounting rules should instead provide for the use of reference levels to exclude the effects of natural and country-specific characteristics. In the absence of the international review under the UNFCCC and the Kyoto Protocol, a review procedure should be established to ensure transparency and improve the quality of accounting in this category. (9) Emissions and removals from forest land depend on a number of natural circumstances, age-class structure, as well as past and present management practices that differ substantially between the Member States . The use of a base year would not make it possible to reflect those factors and resulting cyclical impacts on emissions and removals or their interannual variation. The relevant accounting rules should instead provide for the use of reference levels to address the effects of natural and country-specific characteristics , such as the inability to manage forests in Croatia due to the occupation of its territory, the Croatian War of Independence, and wartime and post-war circumstances. The relevant accounting rules should also provide for coherence and requirements for sustainable forest management of Forest Europe (Ministerial Conference on the Protection of Forests in Europe) . In the absence of the international review under the UNFCCC and the Kyoto Protocol, a transparent procedure should be established for the Member States to improve auditability and the quality of accounting in this category.

Amendment 22

Proposal for a regulation

Recital 9 a (new)

Text proposed by the Commission Amendment (9a) Emissions from harvested wood in the LULUCF sector have the potential to replace emissions in the ETS and effort sharing sectors and this Regulation can both highlight and account for it.

Amendment 23

Proposal for a regulation

Recital 10

Text proposed by the Commission Amendment (10) When the Commission chooses to be assisted by an expert review team in accordance with Commission Decision (C(2016)3301) in the review of national forestry accounting plans, it should build on the good practice and experience of the expert reviews under the UNFCCC, including as regards participation of national experts and recommendations, and select a sufficient number of experts from the Member States. (10) For the review of the national forestry accounting plans, an expert review team should be set up in accordance with Commission Decision (C(2016)3301) . The expert review team should build on the good practice and experience of the expert reviews under the UNFCCC, including as regards participation of national experts and recommendations, and a sufficient number of experts from the Member States should be selected. The expert review team should consult the Standing Forestry Committee established by Council Decision 89/367/EEC, as well as stakeholders and civil society, on the review of the national forestry accounting plans.

Amendment 24

Proposal for a regulation

Recital 12

Text proposed by the Commission Amendment (12) The increased sustainable use of harvested wood products can substantially limit emissions into and enhance removals of greenhouse gases from the atmosphere. The accounting rules should ensure that Member States accurately reflect in accounts the changes in the harvested wood products pool when they take place, to provide incentives for enhanced use of harvested wood products with long life cycles. The Commission should provide guidance on methodological issues related to the accounting for harvested wood products. (12) The increased sustainable use of harvested wood products can substantially limit emissions by the substitution effect (considering the energy and CO2 intensity of other sectors, e.g. cement production accounts for roughly 8 % of global CO2 emissions), and enhance removals of greenhouse gases from the atmosphere. The accounting rules should ensure that Member States accurately reflect in accounts the changes in the harvested wood products pool when they take place, in order to recognise and incentivise the enhanced use of harvested wood products with long life cycles rather than the use of harvested wood products for energy purposes . In order to further promote and include the positive substitution effect the Commission should, by means of a delegated act, include more products under the harvested wood product calculations. The Commission should provide guidance on methodological issues related to the accounting for harvested wood products.

Amendment 25

Proposal for a regulation

Recital 13

Text proposed by the Commission Amendment (13) Natural disturbances, such as wildfires, insect and disease infestations, extreme weather events and geological disturbances that are beyond the control of, and not materially influenced by, a Member State, may result in greenhouse gas emissions of a temporary nature in the LULUCF sector, or may cause the reversal of previous removals. As reversal can also be the result of management decisions, such as decisions to harvest or plant trees, this Regulation should ensure that human-induced reversals of removals are always accurately reflected in LULUCF accounts. Moreover, this Regulation should provide Member States with a limited possibility to exclude emissions resulting from disturbances that are beyond their control from their LULUCF accounts. However, the manner in which Member States apply those provisions should not lead to undue under-accounting. (13) Natural disturbances, such as wildfires, insect and disease infestations, extreme weather events and geological disturbances that are beyond the control of, and not materially influenced by, a Member State, may result in greenhouse gas emissions of a temporary nature in the LULUCF sector, or may cause the reversal of previous removals. As reversal can also be the result of management decisions, such as decisions to harvest or plant trees, this Regulation should ensure that human-induced reversals of removals are always accurately reflected in LULUCF accounts. Member States should be encouraged to invest in preventative actions, such as sustainable management practices, to reduce the risks associated with natural disturbances, thereby avoiding negative impacts on the forest carbon sink. Moreover, this Regulation should provide Member States with a limited possibility to exclude emissions resulting from disturbances that are beyond their control from their LULUCF accounts. However, the manner in which Member States apply those provisions should not lead to undue under-accounting.

Amendment 26

Proposal for a regulation

Recital 14

Text proposed by the Commission Amendment (14) Depending on national preferences, Member States should be able to choose adequate national policies for achieving their commitments in LULUCF, including the possibility of compensating emissions from one land category by removals from another land category. They should also be able to cumulate net removals over the period 2021-2030. Trading among Member States should continue as an additional option to help compliance. Following the practice in the second commitment period of the Kyoto Protocol, there should also be a possibility for a Member State to use its overachievement under Regulation [] on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 for a resilient Energy Union and to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 of the European Parliament and the Council on a mechanism for monitoring and reporting greenhouse gas emissions and other information relevant to climate change in order to ensure its compliance with its commitment under this Regulation. (14) Depending on national preferences, Member States should be able to choose adequate national policies for achieving their commitments in LULUCF, including the possibility of compensating emissions from one land category by removals from another land category. They should also be able to cumulate net removals over the period 2021-2030. Trading among Member States should continue as an additional option to help compliance. Following the practice in the second commitment period of the Kyoto Protocol, there should also be a possibility for a Member State to use its overachievement under Regulation [] on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 for a resilient Energy Union and to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 of the European Parliament and the Council on a mechanism for monitoring and reporting greenhouse gas emissions and other information relevant to climate change in order to ensure its compliance with its commitment under this Regulation without compromising the overall ambition level of Union greenhouse gas reduction targets. Member States should also be able to use up to 280 million tonnes of total net removals resulting from the combined accounting categories of deforested land, afforested land, managed cropland, managed grassland, managed wetland where applicable, and, subject to the delegated act to be adopted pursuant to Article 7(2) of Regulation (EU) [2017/…] on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030, managed forest land, in order to ensure their compliance with their commitments under Regulation (EU) [2017/…].

Amendment 27

Proposal for a regulation

Recital 15

Text proposed by the Commission Amendment (15) In order to ensure efficient, transparent and cost-effective reporting and verification of greenhouse gas emissions and removals and of other information necessary to assess compliance with Member States' commitments, reporting requirements should be included in Regulation (EU) No 525/2013 by this Regulation, and compliance checks under this Regulation should take these reports into account. Regulation (EU) No 525/2013 should therefore be amended accordingly. These provisions may further be streamlined to take into consideration any relevant changes in respect of the integrated governance of the Energy Union for which a proposal is foreseen by the end of 2016 in the Commission’s work programme . (15) In order to ensure efficient, transparent and cost-effective reporting and verification of greenhouse gas emissions and removals and of other information necessary to assess compliance with Member States' commitments, reporting requirements should be included in Regulation (EU) No 525/2013 by this Regulation, and compliance checks under this Regulation should take these reports into account. Regulation (EU) No 525/2013 should therefore be amended accordingly. These provisions may further be streamlined to take into consideration any relevant changes in respect of the proposal for a regulation on the governance of the Energy Union which the Commission submitted on 30 November 2016 .

Amendment 28

Proposal for a regulation

Recital 15 a (new)

Text proposed by the Commission Amendment (15a) Under the UNFCCC, the Union and its Member States are required to develop, regularly update, publish and report to the Conference of the Parties national inventories of anthropogenic emissions by sources and removals by sinks of all greenhouse gases using comparable methodologies agreed by the Conference of the Parties. Greenhouse gas inventories are essential for monitoring the implementation of the decarbonisation dimension and for assessing compliance with climate-related legislation. The obligations of Member States to compile and administer national inventories are set out in the Commission proposal for a regulation on the governance of the Energy Union.

Amendment 29

Proposal for a regulation

Recital 17

Text proposed by the Commission Amendment (17) To facilitate data collection and methodology improvement, land use should be inventoried and reported using geographical tracking of each land area, corresponding to national and EU data collection systems. The best use shall be made of existing Union and Member State programmes and surveys including the LUCAS Land Use Cover Area frame Survey and the European Earth observation programme Copernicus for data collection. Data management, including sharing for the reporting reuse and dissemination should conform to Directive 2007/2/EC of the European Parliament and of the Council of 14 March 2007 establishing an Infrastructure for Spatial Information in the European Community. (17) To facilitate data collection and methodology improvement, land use should be expressly inventoried and reported using geographical tracking of each land area, corresponding to national and EU data collection systems. The best use shall be made of existing Union and Member State programmes and surveys including the LUCAS Land Use Cover Area frame Survey, the European Earth observation programme Copernicus, in particular through Sentinel-2, for data collection and the European satellite navigation systems Galileo and EGNOS, which can be used in support of land-use surveying . Data management, including sharing for the reporting reuse and dissemination should conform to Directive 2007/2/EC of the European Parliament and of the Council of 14 March 2007 establishing an Infrastructure for Spatial Information in the European Community.

Amendment 30

Proposal for a regulation

Recital 18

Text proposed by the Commission Amendment (18) In order to provide for the appropriate accounting of transactions under this Regulation, including the use of flexibilities and tracking compliance, 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 the technical adaptation of definitions, values, lists of greenhouse gases and carbon pools, the update of reference levels, the accounting of transactions and the revision of methodology and information requirements. These measures shall take into account the provisions in Commission Regulation (EU) No 389/2013 establishing a Union Registry. The necessary provisions should be contained in a single legal instrument combining the accounting provisions pursuant to Directive 2003/87/EC, Regulation (EU) No 525/2013, Regulation [] on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 for a resilient Energy Union and this Regulation. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level conducted in accordance with the principles laid down in the Inter-institutional Agreement on Better Law-Making of 13 April 2016. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and Council receive all documents at the same time as Member States' experts, and their experts have systematic access to meetings of Commission expert groups dealing with the preparation of delegated acts. (18) In order to provide for the appropriate accounting of transactions under this Regulation, including the use of flexibilities and tracking compliance, 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 the technical adaptation of definitions, values, lists of greenhouse gases and carbon pools, the update of reference levels, the accounting of transactions and the revision of methodology on the basis of the most recently adopted IPCC guidelines, including the 2013 IPCC Wetlands Supplementary Guidelines for National Greenhouse Gas Inventories, and UNFCCC guidance and information requirements. These measures shall take into account the provisions in Commission Regulation (EU) No 389/2013 establishing a Union Registry. The necessary provisions should be contained in a single legal instrument combining the accounting provisions pursuant to Directive 2003/87/EC, Regulation (EU) No 525/2013, Regulation (EU) No …/… on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 for a resilient Energy Union and this Regulation. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level conducted in accordance with the principles laid down in the Inter-institutional Agreement on Better Law-Making of 13 April 2016. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and Council receive all documents at the same time as Member States' experts, and their experts have systematic access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Amendment 31

Proposal for a regulation

Recital 19

Text proposed by the Commission Amendment (19) This Regulation should be reviewed as of 2024 and every 5 years thereafter in order to assess its overall functioning. This review can also be informed by the results of the global stocktake of the Paris Agreement. (19) Within six months of the 2018 Facilitative Dialogue under the UNFCCC, the Commission should publish a communication assessing the consistency of the Union’s climate and energy legislative acts with the goals of the Paris Agreement. This Regulation should be reviewed as of 2024 and every 5 years thereafter in order to assess its overall functioning. This review can also be informed by the results of the global stocktake of the Paris Agreement.

Amendment 32

Proposal for a regulation

Article 1 — paragraph 1 a (new)

Text proposed by the Commission Amendment This Regulation does not lay down accounting or reporting obligations for private parties, including farmers and foresters.

Amendment 33

Proposal for a regulation

Article 1 — paragraph 1 b (new)

Text proposed by the Commission Amendment This Regulation contributes to the achievement by the Union of the objectives of the Paris Agreement.

Amendment 34

Proposal for a regulation

Article 2 — paragraph 1 — point e a (new)

Text proposed by the Commission Amendment (ea) as of 2026, managed wetland: land use reported as wetland remaining wetland, and settlement, other land converted to wetland and wetland converted to settlement and other land.

Amendment 35

Proposal for a regulation

Article 2 — paragraph 2

Text proposed by the Commission Amendment 2. A Member State may choose to include managed wetland , defined as land use reported as wetland remaining wetland, and settlement, other land converted to wetland and wetland converted to settlement and other land, in the scope of its commitment pursuant to Article 4. Where a Member State chooses to do so, it shall account for emissions and removals from managed wetland in accordance with this Regulation. 2. During the period from 2021 to 2025, a Member State may choose to include managed wetland in the scope of its commitment pursuant to Article 4. Where a Member State chooses to do so, it shall account for emissions and removals from managed wetland in accordance with this Regulation.

Amendment 36

Proposal for a regulation

Article 3 — paragraph 1 — point f a (new)

Text proposed by the Commission Amendment (fa) ‘forest reference level’ means an estimate of the average annual net emissions or removals resulting from managed forest land within the territory of the Member State in the periods from 2021 to 2025 and from 2026 to 2030;

Amendment 37

Proposal for a regulation

Article 4 — paragraph 1 a (new)

Text proposed by the Commission Amendment For the period after 2030, Member States shall endeavour to increase their removals so that they exceed their emissions. The Commission shall propose a framework for targets after 2030 which includes such increased removals, in line with the Union’s long-term climate objectives and the commitments made under the Paris Agreement.

Amendment 38

Proposal for a regulation

Article 5 — paragraph 1

Text proposed by the Commission Amendment 1. Each Member State shall prepare and maintain accounts that accurately reflect the emissions and removals resulting from the land accounting categories referred to in Article 2. Member States shall ensure the accuracy, completeness, consistency, comparability and transparency of their accounts and of other data provided under this Regulation. Member States shall denote emissions by a positive sign (+) and removals by a negative sign (-). 1. Each Member State shall prepare and maintain accounts that accurately reflect the emissions and removals resulting from the land accounting categories referred to in Article 2 in accordance with the reporting guidance adopted by bodies of the UNFCCC or of the Paris Agreement for the period 2021-2030 . Member States shall ensure the accuracy, completeness, consistency, comparability and transparency of their accounts and of other data provided under this Regulation. Member States shall denote emissions by a positive sign (+) and removals by a negative sign (-).

Amendment 39

Proposal for a regulation

Article 5 — paragraph 4

Text proposed by the Commission Amendment 4. Member States shall include in their accounts for each land accounting category any change in the carbon stock of the carbon pools listed in Annex I, section B. Member States may choose not to include in their accounts changes in carbon stocks for carbon pools where the carbon pool is not a source, except for above-ground biomass and harvested wood products on managed forest land. 4. Member States shall include in their accounts for each land accounting category any change in the carbon stock of the carbon pools listed in Annex I, section B. Member States may choose not to include in their accounts changes in carbon stocks for carbon pools where the carbon pool is not a source, except for above-ground biomass , deadwood (above-ground and buried deadwood) on managed forest land and harvested wood products on managed forest land.

Amendment 40

Proposal for a regulation

Article 6 — paragraph 2

Text proposed by the Commission Amendment 2. By derogation from the requirement to apply the default value established in Article 5(3), a Member State may transition cropland, grassland, wetland, settlements and other land from the category of such land converted to forest land to the category of forest land remaining forest land after 30 years from the date of conversion. 2. By derogation from the requirement to apply the default value established in Article 5(3), a Member State may transition cropland, grassland, wetland, settlements and other land from the category of such land converted to forest land to the category of forest land remaining forest land after 30 years from the date of conversion , if duly justified based on the IPCC Guidelines .

Amendment 41

Proposal for a regulation

Article 6 — paragraph 3 a (new)

Text proposed by the Commission Amendment 3a. Afforestation actions taking place in 2017-2030 on wetland, including peatland, the Natura 2000 network and habitats listed in Annex I to Directive 92/43/EEC, in particular natural and semi-natural grassland formations and raised bogs and mires and fens, and other wetland, including peatland, under applied gross-net accounting rules shall not appear in the Member State’s national accounting. Such areas shall only count, if applicable, for removals or emissions in the category of forested land after its transition to managed forest land in accordance with Article 5(3).

Amendment 42

Proposal for a regulation

Article 7 — paragraph 3

Text proposed by the Commission Amendment 3. Where a Member State chooses to include managed wetland in the scope of its commitment in accordance with Article 2, it shall notify that choice to the Commission by 31 December 2020 for the period 2021-2025 and by 31 December 2025 for the period 2026-2030 . 3. Where a Member State chooses to include managed wetland in the scope of its commitment in accordance with Article 2 during the period from 2021 to 2025 , it shall notify that choice to the Commission by 31 December 2020.

Amendment 43

Proposal for a regulation

Article 7 — paragraph 4

Text proposed by the Commission Amendment 4. Member States that have chosen to include managed wetland in the scope of their commitments in accordance with Article 2 shall account for emissions and removals resulting from managed wetland, calculated as emissions and removals in the periods from 2021 to 2025 and/or from 2026 to 2030 minus the value obtained by multiplying by five the Member State’s average annual emissions and removals resulting from managed wetland in its base period 2005-2007. 4. Member States shall account for emissions and removals resulting from managed wetland, calculated as emissions and removals in the periods from 2026 to 2030 minus the value obtained by multiplying by five the Member State's average annual emissions and removals resulting from managed wetland in its base period 2005-2007.

Amendment 44

Proposal for a regulation

Article 7 — paragraph 4 — subparagraph 1 a (new)

Text proposed by the Commission Amendment Member States that have chosen to include managed wetland in the scope of their commitments in accordance with Article 2 during the period from 2021 to 2025 shall account for emissions and removals resulting from managed wetland, calculated as emissions and removals in the period from 2021 to 2025 minus the value obtained by multiplying by five the Member State’s average annual emissions and removals resulting from managed wetland in its base period 2005-2007.

Amendment 45

Proposal for a regulation

Article 7 — paragraph 4 a (new)

Text proposed by the Commission Amendment 4a. During the period from 2021 to 2025, Member States that have not chosen to include managed wetland in the scope of their commitments in accordance with Article 2 shall nevertheless report the emissions and removals from managed wetland to the Commission.

Amendment 46

Proposal for a regulation

Article 8 — paragraph 1

Text proposed by the Commission Amendment 1. Member States shall account for emissions and removals resulting from managed forest land, calculated as emissions and removals in the periods from 2021 to 2025 and from 2026 to 2030 minus the value obtained by multiplying by five its forest reference level. A forest reference level is an estimate of the average annual net emissions or removals resulting from managed forest land within the territory of the Member State in the periods from 2021 to 2025 and from 2026 to 2030. 1. Member States shall account for emissions and removals resulting from managed forest land, calculated as emissions and removals in the periods from 2021 to 2025 and from 2026 to 2030 minus the value obtained by multiplying by five its forest reference level.

Amendment 47

Proposal for a regulation

Article 8 — paragraph 2

Text proposed by the Commission Amendment 2. Where the result of the calculation referred to in paragraph 1 is negative in relation to its forest reference level, a Member State shall include in its managed forest land accounts total net removals of no more than the equivalent of 3,5 per cent of the Member State’s emissions in its base year or period as specified in Annex III, multiplied by five. 2. Where the result of the calculation referred to in paragraph 1 is negative in relation to its forest reference level, a Member State shall include in its managed forest land accounts total net removals of no more than the equivalent of 3,5 per cent of the Member State's emissions in its base year or period as specified in Annex III, multiplied by five. Member States may add to that figure of 3,5 % the amount of net removals for managed forest land accounts from wood panels, sawn wood and deadwood under the conditions set out in the second, third and fourth subparagraphs of this paragraph.

Amendment 48

Proposal for a regulation

Article 8 — paragraph 2 — subparagraph 1 a (new)

Text proposed by the Commission Amendment Net removals from wood panels, as referred to in point (b) of Article 9, and sawn wood, as referred to in point (c) of that Article, may be separately accounted for outside of, and in addition to, the net removals figure for managed forest land accounts up to the level of 3 % of the Member State's emissions in its base year or period as specified in Annex III, multiplied by five.

Amendment 49

Proposal for a regulation

Article 8 — paragraph 2 — subparagraph 1 b (new)

Text proposed by the Commission Amendment Net removals from the carbon pool category of deadwood may be separately accounted for outside of, and in addition to, the net removals figure for managed forest land accounts up to the level of 3 % of the Member State's emissions in its base year or period as specified in Annex III, multiplied by five.

Amendment 50

Proposal for a regulation

Article 8 — paragraph 2 — subparagraph 1 c (new)

Text proposed by the Commission Amendment The combined figure of the net removals of 3,5 % in the first sub-paragraph, plus net removals for managed forest land accounts from wood panels, sawn wood and deadwood, shall not together exceed 7 % of the Member State's emissions in its base year or period as specified in Annex III, multiplied by five.

Amendment 65

Proposal for a regulation

Article 8 — paragraph 3 — subparagraph 2

Text proposed by the Commission Amendment The national forestry accounting plan shall contain all the elements listed in Annex IV, section B and include a proposed new forest reference level based on the continuation of current forest management practice and intensity , as documented between 1990 - 2009 per forest type and per age class in national forests, expressed in tonnes of CO2 equivalent per year. The national forestry accounting plan shall contain all the elements listed in Annex IV, section B and include a new forest reference level based on the continuation of current forest management practice in accordance with the best available data, as documented between 2000-2012 per forest type and per age class in national forests, expressed in tonnes of CO2 equivalent per year. An increase in harvest by a Member State, based on sustainable forest management practices and on national policies adopted up to the date of submission of the forest reference level, shall respect the following conditions: (a) that managed forest land remains a sink of greenhouse gases; and (b) that ways of maintaining or enhancing the sink and reservoirs of greenhouse gases by 2050, with a view to fulfilling the objective set out in Article 4.1 of the Paris Agreement, namely that of achieving a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century, are outlined in a long-term low-emission strategy. The Commission may grant a derogation from the base period 2000-2012 upon submission of a reasoned request by a Member State, justifying that such a derogation is absolutely necessary for reasons of data availability, such as the timing of forest inventories.

Amendment 52

Proposal for a regulation

Article 8 — paragraph 3 — subparagraph 2 a (new)

Text proposed by the Commission Amendment By way of derogation from subparagraph 2, the forest reference level for Croatia may be calculated to take account of the occupation of part of its territory from 1991 to 1998, and of the effects of the war and its aftermath on forest management practices on its territory, while excluding the impact of policies on the development of the forest sink.

Amendment 53

Proposal for a regulation

Article 8 — paragraph 3 — subparagraph 3

Text proposed by the Commission Amendment The national forestry accounting plan shall be made public and shall be subject to public consultation. The national forestry accounting plan shall be made public , including by way of publication via the internet, and shall be subject to public consultation.

Amendment 54

Proposal for a regulation

Article 8 — paragraph 4

Text proposed by the Commission Amendment 4. Member States shall demonstrate consistency between the methods and data used to establish the forest reference level in the national forestry accounting plan and those used in the reporting for managed forest land. At the latest at the end of the period from 2021 to 2025 or from 2026 to 2030, a Member State shall submit to the Commission a technical correction of its reference level if necessary to ensure consistency. 4. Member States shall demonstrate consistency between the methods and data used to establish the forest reference level in the national forestry accounting plan and those used in the reporting for managed forest land. The data used shall be the most recent verified accounts of the land use and forest conditions. At the latest at the end of the period from 2021 to 2025 or from 2026 to 2030, a Member State shall submit to the Commission a technical correction of its reference level if necessary to ensure consistency , as well as to report positive inputs as a consequence of a sustainable forest management policy in force at the time it is determined .

Amendment 55

Proposal for a regulation

Article 8 — paragraph 5

Text proposed by the Commission Amendment 5. The Commission shall review the national forestry accounting plans and technical corrections and assess the extent to which the proposed new or corrected forest reference levels have been determined in accordance with the principles and requirements set out in paragraphs (3) and (4) as well as Article 5(1). To the extent that this is required in order to ensure compliance with the principles and requirements set out in paragraphs (3) and (4) as well as Article 5(1), the Commission may recalculate the proposed new or corrected forest reference levels . 5. An expert review team, set up in accordance with Commission Decision (C(2016)3301, including Commission and Member States representatives, shall , in consultation with the Standing Forestry Committee and the Civil Dialogue Group on Forestry and Cork, review the national forestry accounting plans and technical corrections and assess the extent to which the new or corrected forest reference levels set by the Member States have been determined in accordance with the principles and requirements set out in paragraphs (3) and (4) of this Article as well as Article 5(1). The Commission may only recalculate the new or corrected forest reference levels in the event that the principles and requirements set out in paragraphs (3) and (4) of this Article as well as Article 5(1) have not been complied with . The Commission shall compile a synthesis report and shall make it publicly available .

Amendment 56

Proposal for a regulation

Article 8 — paragraph 5 — subparagraph 1 a (new)

Text proposed by the Commission Amendment Member States shall provide to the Commission all data and information requested for carrying out the review and the assessment referred to in the first subparagraph.

Amendment 57

Proposal for a regulation

Article 8 — paragraph 6

Text proposed by the Commission Amendment 6. The Commission shall adopt delegated acts in accordance with Article 14 to amend Annex II in the light of the review carried out pursuant to paragraph (5) to update Member State forest reference levels based on the national forestry accounting plans or the technical corrections submitted, and any recalculations made in the context of the review. Until the entry into force of the delegated act , Member State forest reference levels as specified in Annex II shall continue to apply for the period 2021-2025 and/or 2026-2030. 6. The Commission shall adopt delegated acts in accordance with Article 14 to amend Annex II in the light of the review and the assessment carried out by the expert review team pursuant to paragraph 5 of this Article to update Member State forest reference levels based on the national forestry accounting plans or the technical corrections submitted, and any recalculations made in the context of the review. Until the entry into force of the delegated acts , Member State forest reference levels as specified in Annex II shall continue to apply for the period 2021-2025 and/or 2026-2030.

Amendment 58

Proposal for a regulation

Article 9 — paragraph 1 a (new)

Text proposed by the Commission Amendment The Commission shall adopt delegated acts in accordance with Article 14 in order to amend this Regulation by updating the categories of harvested wood products with additional products that have a carbon sequestration effect, based on IPCC Guidelines and ensuring environmental integrity, and by updating the default half-life values specified in Annex V for the purpose of adapting them to technical progress.

Amendment 59

Proposal for a regulation

Article 10 — paragraph 1

Text proposed by the Commission Amendment 1. At the end of the periods from 2021 to 2025 and from 2026 to 2030, Member States may exclude from their accounts for afforested land and managed forest land greenhouse gas emissions resulting from natural disturbances exceeding the average emissions caused by natural disturbances in the period 2001-2020, excluding statistical outliers (‘background level’) calculated in accordance with this Article and Annex VI. 1. At the end of the periods from 2021 to 2025 and from 2026 to 2030, Member States may exclude from their accounts for managed forest land greenhouse gas emissions resulting from natural disturbances exceeding the average emissions caused by natural disturbances in the period 2001-2020, excluding statistical outliers (‘background level’) calculated in accordance with this Article and Annex VI.

Amendment 60

Proposal for a regulation

Article 11 — paragraph 5 a (new)

Text proposed by the Commission Amendment 5a. An assessment on the impacts of the flexibility mechanism set out in this Article shall be included in the report referred to in Article 15.

Amendment 61

Proposal for a regulation

Article 12 a (new)

Text proposed by the Commission Amendment Article 12a The Commission shall report in 2027 and 2032 on the cumulative balance of emissions and removals from managed forest land in the Union in reference to average emissions and removals in the period from 1990 to 2009. If the cumulative balance is negative, the Commission shall make a proposal to compensate and remove the corresponding amount from Member States emission allocations under Regulation (EU) …/… of the European Parliament and of the Council (1a) .

Amendment 62

Proposal for a regulation

Article 14 — paragraph 2

Text proposed by the Commission Amendment 2. The power to adopt delegated acts referred to in Article 3, 5, 8, 10 and 13 shall be conferred on the Commission for an indeterminate period of time from the [date of entry into force]. 2. The power to adopt delegated acts referred to in Article 3, 5, 8, 9, 10 and 13 shall be conferred on the Commission for an indeterminate period of time from the [date of entry into force].

Amendment 63

Proposal for a regulation

Article 15 — paragraph - 1 (new)

Text proposed by the Commission Amendment Within six months of the 2018 Facilitative Dialogue under the UNFCCC the Commission shall publish a communication assessing the consistency of the Union’s climate and energy legislative acts with the goals of the Paris Agreement.

Amendment 64

Proposal for a regulation

Article 15 — paragraph 1

Text proposed by the Commission Amendment The Commission shall report to the European Parliament and to the Council by 28 February 2024 and every five years thereafter on the operation of this Regulation, its contribution to the EU's overall 2030 greenhouse gas emission reduction target and its contribution to the goals of the Paris Agreement, and may make proposals if appropriate. The Commission shall report to the European Parliament and to the Council by 28 February 2024 and every five years thereafter on the operation of this Regulation, its contribution to the EU's overall 2030 greenhouse gas emission reduction target and its contribution to the goals of the Paris Agreement. The reports shall , if appropriate , be accompanied by legislative proposals .

(1) The matter was referred back for interinstitutional negotiations to the committee responsible, pursuant to Rule 59(4), fourth subparagraph (A8-0262/2017).

(10) http://www4.unfccc int/submissions/indc/Submission%20Pages/submissions.aspx .

(10) http://www4.unfccc int/ndcregistry/pages/Party.aspx? party=EUU .

(11) Decision No 529/2013/EU of the European Parliament and of the Council of 21 May 2013 on accounting rules on greenhouse gas emissions and removals resulting from activities relating to land use, land-use change and forestry and on information concerning actions relating to those activities (OJ L 165, 18.6.2013, p. 80)

(11) Decision No 529/2013/EU of the European Parliament and of the Council of 21 May 2013 on accounting rules on greenhouse gas emissions and removals resulting from activities relating to land use, land-use change and forestry and on information concerning actions relating to those activities (OJ L 165, 18.6.2013, p. 80)

(1a) Regulation (EU) …/… of the European Parliament and of the Council of … on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 for a resilient Energy Union and to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 of the European Parliament and the Council on a mechanism for monitoring and reporting greenhouse gas emissions and other information relevant to climate change (OJ L …, …, p. …).