Spreadsheet: 860038d1708274572-index-match-and-pivot-table-issue-with-very-long-cells-help-again-thanks
Sheet: Animal analysis

 |  |  |  |  |  | Animal criteria | Number of animal |  |  |  |  |  |  | Classification of animal
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Afforestation plan and subsequent forest management plan or equivalent instrument  1.1. The area on which the activity takes place is covered by an afforestation plan of a duration of at least five years, or the minimum period prescribed in national law, developed prior to the start of the activity, and continuously updated until this area matches the definition of forest as set out in national law or where not available, is in line with the FAO definition of forest. The afforestation plan contains all elements required by the national law relating to environmental impact assessment of afforestation.  1.2. Preferably through the afforestation plan, or if information is missing, through any other document, detailed information is provided on the following points:  (a) description of the area according to its gazetting in the land registry;  (b) site preparation and its impacts on pre-existing carbon stocks, including soils and above-ground biomass, in order to protect land with high carbon stock (8);  (c) management goals, including major constraints;  (d) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;  (e) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (f) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (g) measures deployed to establish and maintain the good condition of forest ecosystems;  (h) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (i) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (j) assessment of impact on food security;  (k) all DNSH criteria relevant to afforestation.   1.3. When the area becomes a forest, the afforestation plan is followed by a subsequent forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (9). The forest management plan or the equivalent instrument covers a period of 10 years or more and is continuously updated.   1.4. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:  (a) management goals, including major constraints (10);  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle; (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks  (i) all DNSH criteria relevant to forest management.   1.5. The activity follows the best afforestation practices laid down in national law, or, where no such best afforestation practices have been laid down in national law, the activity complies with one of the following criteria:  (a) the activity complies with Delegated Regulation (EU) No 807/2014;  (b) the activity follows the ‘Pan-European Guidelines for Afforestation and Reforestation with a special focus on the provisions of the UNFCCC’ (11).   1.6. The activity does not involve the degradation of land with high carbon stock (12).   1.7. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.8. The afforestation plan and the subsequent forest management plan or equivalent instrument provides for monitoring that ensures the correctness of the information contained in the plan, in particular as regards the data relating to the involved area.   2. 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 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 devel_x0002_opment or operation of the activity.   3. Group assessment The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (13) level as defined by Directive (EU) 2018/2001;  (b) at the level of a group of forest 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. |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance +
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 1. Forest management plan or equivalent instrument  1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’.   The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.   1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system:   (a) management goals, including major constraints;  (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;                      (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;  (d) definition of the area according to its gazetting in the land registry;  (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;  (f) measures deployed to maintain the good condition of forest ecosystems;  (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);  (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;  (i) all DNSH criteria relevant to forest management.   1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches:  (a) the forest management matches the applicable national definition of sustainable forest management;  (b) the forest management matches the Forest Europe definition of sustainable forest management and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management;  (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.   1.4. The activity does not involve the degradation of land with high carbon stock.   1.5. The management system associated with the activity in place complies with the due diligence obligation and legality requirements laid down in Regulation (EU) No 995/2010.   1.6. The forest management plan or equivalent instrument 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. 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 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.   3. Group assessment  The compliance with the DNSH criteria may be checked:  (a) at the level of the forest sourcing area (34) as defined by Directive (EU) 2018/2001;  (b) 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 |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Compliance
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Additional requirement
 |  |  |  |  |  | 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,  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. For peatlands, the restoration plan follows the recommendations contained in relevant resolutions of the Ramsar Convention, including the resolution  XIII/13.   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. 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.  Group assessment  The compliance with the 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. |  |  |  |  |  |  |  | Additional requirement