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TA-9-2023-0402 → TA-9-2024-0195

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TA-9-2023-0402 Adopted text of 21 Nov 2023
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TA-9-2024-0195 Adopted text of 10 Apr 2024
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+24 added · −148 removed · 1 changed
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Title (from)
Union certification framework for carbon removals
Title (to)
Union certification framework for carbon removals

These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.

Changes that matter, 1

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

RemovedRecital 1: (1) Under the Paris Agreement adopted under the United Nations Framework Convention on Climate Change22 ('the Paris Agreement'), the international community has agreed to hold the increase in the global average temperature well below 2° C above pre-industrial levels and to pursue efforts to limit the temperature increase to 1.5° C above pre-industrial levels. That commitment has been reinforced with the adoption, under the UNFCCC, of the Glasgow Climate Pact on 13 November 2021, in which the Conference of the Parties to the UNFCCC, serving as the meeting of the Parties to the Paris Agreement, recognises that the impacts of climate change will be much lower at a temperature increase of 1,5 ºC, compared with 2 ºC, and resolves to pursue efforts to limit the temperature increase to 1,5 ºC. The Union and its Member States are Parties to the Paris Agreement and are strongly committed to its implementation by reduction of greenhouse gas emissions and increase in carbon removals and carbon farming.

RemovedRecital 2: 2) At a global scale, the latest report23 by the International Panel on Climate Change (IPCC) points towards a decreasing likelihood of limiting global warming to 1.5 °C unless rapid and deep cuts in global greenhouse gas (GHG) emissions occur throughout the ongoing and forthcoming decades. The IPCC report also clearly states that ‘while reaching net zero carbon dioxide (CO2) or net zero GHG emissions requires deep and rapid reductions in gross emissions, the deployment of carbon dioxide removal to counterbalance hard-to-abate residual emissions is unavoidable if net-zero carbon dioxide (CO2) or GHG emissions are to be achieved’ and that ‘carbon dioxide removal (CDR) will be necessary to achieve net negative CO2 emissions’. This will require the large-scale deployment of safe and sustainable activities for capturing CO2 from the atmosphere and durably storing it in geological reservoirs, terrestrial and marine ecosystems, or products. Today and with current policies, the Union is not on track to deliver the required carbon removals: carbon removals in terrestrial ecosystems have been decreasing in recent years, and no significant industrial carbon removals are currently taking place in the Union. / 23 IPCC (2023). Sixth Assessment Report (AR 6 Synthesis Report).

RemovedRecital 3: (3) The aim of this Regulation is to develop a voluntary Union certification framework for carbon removals, carbon farming and carbon storage in products, with the view to incentivise the uptake of safe, sustainable and high-quality carbon removals, carbon farming activities and carbon storage in products, in full respect of the biodiversity and the zero-pollution objectives. It is a tool to support the achievement of the Union objectives under the Paris Agreement, notably the goal of collective climate neutrality by 2050 laid down in Regulation (EU) 2021/1119 of the European Parliament and of the Council24, as a complement to the irreversible and gradual reduction of anthropogenic greenhouse gas emissions across all sectors to meet the objectives and targets laid down in that Regulation and the goals of the Paris Agreement. The Union also committed to generate negative emissions after 2050. An important instrument to enhance carbon removals in terrestrial ecosystems is Regulation (EU) 2018/841 of the European Parliament and of the Council25.

RemovedRecital 4: (4) The Union certification framework will support the development of activities in the Union regarding carbon removal, carbon farming and carbon storage in products that result in an unambiguous net benefit, while avoiding greenwashing. In the case of carbon farming, such certification framework should also encourage the uptake of activities that generate co-benefits for biodiversity, therefore achieving the nature restoration targets set out in Union law on nature restoration. The Union certification framework will be instrumental in meeting the Union climate change mitigation objectives set in international agreements and in the Union legislation.

RemovedRecital 4 a (new): (4a) Several Members of the European Economic Area (EEA) and other third countries bordering the Union, such as Norway or Iceland, have significant potential for geological storage of CO2. Therefore, where a legally binding agreement has been concluded between the Union and a Member of the EEA or another third country bordering the Union and that country applies the same legal requirements as those set out in Directive 2009/31/EC, the Union certification framework should also apply to atmospheric or biogenic carbon captured in the Union but geologically stored in that Member of the EEA, or in that country bordering the Union.

RemovedRecital 4 b (new): (4b) The Union certification framework should also encourage research and innovation, whilst emphasising the role of Horizon Europe missions, as well as other programmes in the field of technologies with carbon removal capacity, taking into account the existing processes and possible developments with the aim of facilitating access to the market for new technologies.

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RemovedRecital 4 c (new): (4c) In this regard, the Commission and the Member States should engage in cross-disciplinary cooperation, involving national and regional research institutions, scientists, farmers and small and medium-sized enterprises.

RemovedRecital 5: (5) Activities regarding carbon removal, carbon farming and carbon storage in products have different characteristics as regards the storage process, the storage medium and the expected duration of the storage, which can vary from decades to centuries for certain carbon farming activities or storage in certain products, to permanent storage in geological formations if the site for geological storage of CO2 is appropriately selected and managed. In order to ensure the integrity of the framework while supporting operators willing to make additional efforts to increase carbon sequestration or biogenic emission reductions in a sustainable way, the Union certification framework should clearly distinguish the different types of activities, their specificities and related environmental impacts. Therefore, this Regulation should clearly separate the definitions, the quality criteria and the rules on the use related to activities regarding carbon removals, carbon farming and carbon storage in products in the Union certification framework.

RemovedRecital 5 a (new): (5a) Under the Union certification framework, activities that, under normal circumstances and using appropriate management practices, ensure the permanent storage of atmospheric or biogenic carbon for several centuries through geological storage of CO2, such as bioenergy with carbon capture and storage and direct air carbon capture and storage, or through permanently bound carbon mineralisation, should be considered permanent carbon removals. Activities related to land management in the subcategories of the land use, land use change and forestry sector covered by Article 2(1) of Regulation (EU) 2018/841 or related to coastal management, that result in carbon sequestration, or activities that result in biogenic emission reductions, such as methane reductions from feed changes or manure management, or nitrous oxide reductions from fertiliser reductions or manure management, for a minimum period of at least five years, are considered carbon farming activities. Certain carbon farming activities, in particular peatland rewetting, can result in carbon sequestration once the peatland is fully restored, while reducing carbon emissions through well-managed restoration and rewetting in an initial phase. Certain other activities, such as those based on the use of biochar, can be categorised under different types of activities depending on the specific conditions under which the activities take place. In light of the uncertainties in the measuring and monitoring methodologies related to …

RemovedRecital 5 b (new): (5b) The carbon removal certification framework should also provide the necessary flexibility to cater for regional, technical, structural and geophysical specificities, taking into account the variety of conditions in terms of production systems in the Member States and their regions.

RemovedRecital 6: (6) This Regulation should set out the requirements under which carbon removals, carbon farming or carbon storage in products should be eligible for certification under the Union certification framework. To this end, carbon removals, carbon farming sequestration, carbon farming emission reductions and carbon storage in products should comply with the criteria on issuance and use; be quantified in an accurate and robust way; and they should be generated only by activities that generate a net benefit, are additional, ensure permanent or long-term carbon farming sequestration and/or the reduction of greenhouse gas emissions, and comply with the monitoring and liability requirements, and have at least a neutral impact or co-benefit on sustainability objectives in accordance with the requirements set out in this Regulation. Furthermore, activities should be subject to independent third-party auditing in order to ensure the credibility and reliability of the certification process, and the information relating to the certificates and certification process should be publicly available through a Union registry. Mandatory Union carbon pricing rules established through Directive 2003/87/EC of the European Parliament and of the Council26 are in place which regulate the treatment of emissions from activities covered by that Directive. This Regulation should be without prejudice to Directive 2003/87/EC, except in relation to the certification of removals of emissions from sustainable bioma…

RemovedRecital 7: (7) An activity should result in a net benefit showing that it delivers a positive climate impact. The calculation of the net benefit should be differentiated for permanent carbon removals, carbon farming sequestration, carbon farming, carbon, nitrogen or methane emission reductions and carbon storage in products, in order to take into account their fundamentally different characteristics, and should be computed following two steps. First, operators should quantify, as applicable, the amount of additional carbon removals, in the case of carbon removal activities, the amount of additional carbon sequestration, in the case of carbon farming sequestration activities or carbon storage in product activities, or the amount of additional biogenic emission reductions, in the case of carbon farming emission reductions, that an activity has generated in comparison to a baseline. A standardised baseline should be representative of the performance of common current practices of comparable activities in similar social, economic, environmental and technological circumstances and geographical locations should be preferred because it ensures objectivity, minimises compliance and other administrative costs, and positively recognises the action of first movers who have already engaged in carbon removal activities. In order to ensure the climate integrity of the framework, in the case of permanent carbon removals the standardised baseline should be representative of the state-of-the-art of comp…

Added2. Takes note of the statement by the Commission annexed to this resolution;

RemovedRecital 8: (8) The second step for quantifying the net benefit should consist of subtracting any increase in greenhouse gas emissions related to the entire life cycle of the implementation of the activity. Relevant greenhouse gas emissions that should be taken into consideration include direct emissions, such as those resulting from the use of more fertilisers, chemicals, fuel or energy, or indirect emissions, such as those resulting from transportation, material inputs, displacement effects due to competing demand for energy or waste heat, or direct and indirect land use change with consequent risks for food security due to displacement of agricultural production, and should cover both the impacts within and outside the Union.

RemovedRecital 9: (9) An activity delivers a net benefit when, respectively, the carbon removals, the carbon sequestration or the emission reductions above the baseline outweigh any increase in greenhouse gas emissions due to the implementation of the activity. For instance, in the case of activities that deliver permanent carbon storage by injecting carbon underground, the amount of permanently stored carbon should outweigh the energy-related greenhouse gas emissions from the industrial process during capture, transport and storage as well as the displacement effects due to competing demand for energy or waste heat. In the case of carbon farming sequestration, the carbon captured and sequestered by an afforestation activity or the carbon kept in the ground by a peatland re-wetting activity should outweigh the emissions from the machinery used to carry out the activity or the indirect land use change emissions that can be caused by carbon leakage. In the case of carbon farming emission reductions, the carbon emissions reduced by a peatland re-wetting activity should outweigh the emissions from the machinery used to carry out the activity or the indirect land use change emissions that can be caused by carbon leakage.

RemovedRecital 10: (10) Activities should be quantified in a relevant, accurate, complete, consistent, comparable and transparent manner. Uncertainties in the quantification should be duly reported and accounted as part of the certification methodologies, in a manner that is conservative, proportionate to the level of uncertainty, and in accordance with recognised statistical approaches and with the latest available scientific evidence, in order to limit the risk of overestimating the quantity of carbon dioxide removed from the atmosphere. Carbon sequestration and emission reductions generated by carbon farming should be quantified with a high level of accuracy to assure the highest quality and minimise uncertainties, based on the use of Tier 3 methodologies in accordance with the 2006 IPCC guidelines for National Greenhouse Gas inventories. Moreover, in order to incentivise synergies between Union climate and biodiversity objectives, enhanced monitoring of land needs to be required, thereby helping to protect and enhance the resilience of nature-based sinks throughout the Union. The satellite and on-site monitoring and reporting of emissions and removals need to closely reflect those approaches, and make the best use of advanced technologies available under Union programmes, such as Copernicus, making full use of already existing tools, and ensure consistency with the national greenhouse gas inventories.

AddedP9_TC1-COD(2022)0394

RemovedRecital 11: (11) In order to ensure that the Union certification framework channels incentives toward activities that go beyond the standard practice, activities should be additional. Therefore, these activities should go beyond statutory requirements at the level of the individual operator, that is, operators should carry out activities that are not already imposed upon them by the applicable law. In the case of carbon farming, such statutory requirements include relevant statutory management requirements and good agricultural and environmental conditions standards established under Title III, Chapter I, Section 2 of Regulation (EU) 2021/2115 and relevant minimum requirements for the use of fertiliser and plant protection products, animal welfare, as well as other relevant statutory requirements established by Union and national law, applicable at the level of the operator. Moreover, activities should take place due to the incentive effect provided by the certification making the activity financially attractive. Such effect is present when the incentive created by the potential revenues, resulting from the certification, changes the behaviour of operators in such a way that they engage in the additional activity to achieve additional net benefits.

AddedPosition of the European Parliament adopted at first reading on 10 April 2024 with a view to the adoption of Regulation (EU) 2024/… of the European Parliament and of the Council establishing a Union certification framework for permanent carbon removals, carbon farming and carbon storage in products

RemovedRecital 12: (12) A standardised baseline should reflect the statutory and market conditions in which the activity takes place. If an activity is imposed upon operators by the applicable law, its performance will be reflected in the baseline. For this reason, an activity that generates net benefits in excess of such a baseline should be presumed to be additional to statutory requirements. Hence, the use of a standardised baseline should simplify the demonstration of regulatory additionality for operators. Therefore, it should reduce the administrative burden of the certification process, which is particularly important in the case of small-scale land managers.

Added(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2024/3012.)

RemovedRecital 13: (13) Atmospheric and biogenic carbon that is captured and stored through an activity risks being released back into the atmosphere (e.g. reversal) due to natural causes, including extreme weather and force majeure events, or anthropogenic causes. Therefore, operators should take all relevant preventive measures to mitigate those risks and duly monitor that carbon continues to be stored over the monitoring period laid down for the relevant activity. The validity of the certificate should depend on the expected duration of the storage or biogenic emission reduction and the different risks of reversal associated with the given activity. Activities that store carbon in geological formations provide enough certainties on the very long-term duration of several centuries for the stored carbon and can be considered as providing permanent storage of carbon. Therefore, the monitoring period and requirements of the certified storage generated by permanent carbon removals should be consistent with the provisions set out in Articles 13, 17 and 18 of Directive 2009/31/EC. Carbon farming or carbon storage in products are more exposed to the risk of voluntary or involuntary release of carbon into the atmosphere. To account for this risk, the monitoring period of the certified sequestration or emission reduction generated by carbon farming should cover at least the entire period during which the results of the activity are projected to be sustained as set out in the applicable certification m…

AddedANNEX TO THE LEGISLATIVE RESOLUTION

RemovedRecital 14: (14) In addition to measures taken to minimise the risk of carbon release into the atmosphere during the monitoring period, appropriate liability mechanisms should be introduced and a liable natural or legal person should be designated to be responsible for addressing cases of reversal. To avoid double regulation for permanent carbon removal activities, the liability mechanism should be consistent with the liability mechanism set out in Directive 2009/31/EC , while for carbon farming activities, the liability mechanism should be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon sequestration is generated as compensation for the reversal. Such mechanisms could include e.g. discounting of carbon removal units, collective buffers or accounts of carbon removal units, a percentage of credits to be put in a pool managed by the certification scheme in the case of carbon farming activities, and up-front insurance mechanisms. In order to ensure that liability mechanisms continue to be fit for purpose, certification schemes should continuously monitor and ensure the availability and readiness of the liability mechanisms throughout the monitoring period of an activity.

AddedCommission statement on the occasion of the adoption of Regulation (EU) 2024/3012 of the European Parliament and of the Council establishing a Union certification framework for permanent carbon removals, carbon farming and carbon storage in products

RemovedRecital 14 a (new): (14a) To account for the risk of reversal and ensure the climate integrity of the framework, the certified units should be suspended in the registry until the reversal has been addressed through the liability mechanism. Where a reversal has not been addressed through the liability mechanism within a reasonable timeframe, the validity of the certificate should expire and the corresponding units should be cancelled from the registry and the operator or group of operators should be subject to a corrective penalty reflecting the carbon cost of the amount of carbon released to the atmosphere. For carbon farming activities and carbon storage in products, the validity of the certified units should be subject to an expiry date that corresponds to the end of the relevant monitoring period. Thereafter, or in the event that the monitoring is discontinued before the end of the monitoring period, the net benefit generated by the activity should be assumed to be released to the atmosphere and the corresponding units should be cancelled in the registry, unless the economic operator proves the maintenance of the carbon storage through uninterrupted monitoring activities.

AddedThe Commission intends to adopt the first delegated act, within one year after the entry into force of the Regulation, and to publish on its website, within six months after the entry into force of the Regulation, a forward planning document on the development of certification methodologies, which will be updated every year.

RemovedRecital 15: (15) Carbon removal, carbon farming and carbon storage in product activities have a strong potential to deliver win-win solutions for sustainability, even if trade-offs cannot be excluded. Therefore, it is appropriate to establish minimum sustainability requirements to ensure that carbon removal activities have at least a neutral impact or generate co-benefits for the sustainability objectives of climate change mitigation and adaptation, the protection and restoration of biodiversity and ecosystems, the sustainable use and protection of water and marine resources, the transition to a circular economy, and pollution prevention and control, to ensure that carbon farming activities generate co-benefits for at least the sustainability objective of protection and restoration of biodiversity and ecosystems and have at least a neutral impact on the sustainability objectives of climate change mitigation and adaptation, the sustainable use and protection or improvement of water quality and marine resources, the transition to a circular economy, pollution prevention and control and prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota, and to ensure that carbon storage in products activities generate co-benefits for at least one, and have at least a neutral impact on the rest, of the sustainability objectives of climate change mitigation and adaptation, the protection and restoration of biodiversity and ecosystems, the…

AddedIn addition, the Commission intends to organise appropriate opportunities to comment on the delegated acts, including through public feedback.

RemovedRecital 15 a (new): (15a) Furthermore, carbon farming activities should not negatively affect the Union’s food security and should not lead to land grabbing or land speculation. Such activities should respect the rights of local communities and indigenous people that they affect, both within and outside the Union, as well as the balance between the environmental, economic and social impact on local communities and small-scale land managers.

AddedThe Commission will comply with its commitments related to ensuring the Parliament’s and Council’s involvement in the process of preparation of delegated acts, including through systematic access for experts from the Parliament and Council to the meetings of the Commission expert groups as laid down in point 28 and the Annex to the Inter-institutional Agreement on Better Lawmaking of 2016.

RemovedRecital 16: (16) Farming practices that remove CO2 from the atmosphere contribute to the climate neutrality objective and should be rewarded, either via the Common Agricultural Policy (CAP) or other public or private initiatives. The Commission should, after consulting the Platform and within 6 months of the entry into force of this Regulation, publish guidance to inform potential carbon farming operators or groups of operators about those carbon farming activities that are to be prioritised in the preparation of the certification methodologies. / (deleted)

RemovedRecital 17: (17) Operators or groups of operators may report co-benefits that contribute to the sustainability objectives beyond the minimum sustainability requirements and certificates should clearly indicate the positive co-benefits generated by an activity, where applicable. To this end, their reporting should comply with the certification methodologies tailored to the different activities, developed by the Commission. Certification methodologies should, as much as possible, incentivise the generation of co-benefits for biodiversity going beyond the minimum sustainability requirements and, in the case of carbon farming activities, provide for the possibility of generating a carbon farming premium for such co-benefits. These additional co-benefits will give more economic value to the certified activities and will result in higher revenues for the operators. In the light of these considerations, the Commission should prioritise the development of tailored certification methodologies on those types of activities that are the most mature, have the potential for generating the largest net benefits and the potential to provide the largest co-benefits. In the case of carbon farming activities, such prioritisation should in addition take into account whether the activities contribute to sustainable management of agricultural land and forests.

RemovedRecital 18: (18) It is appropriate to develop detailed certification methodologies for the different activities in order to apply, in a standardised, verifiable and comparable way, the quality criteria laid down in this Regulation. Those methodologies should ensure the robust and transparent certification of the net benefit generated by the activity, be easy to use and developed in a manner that facilitates the verification of their compliance, and avoid creating a disproportionate administrative and financial burden for operators or group of operators, in particular for small farmers and forest holders and for small and medium enterprises, without compromising the quality of the carbon removals or co-benefits. To this end, the Commission should be empowered to supplement this Regulation by adopting delegated acts establishing detailed certification methodologies for the different carbon removal activities. Those methodologies should be developed in close consultation with the Platform on Carbon Removals , Carbon Farming and Carbon Storage in Product Activities and all other interested actors. They need to be based on a thorough impact assessment based on the best available scientific evidence and a minimum four-week public consultation period, and build upon existing public and private schemes and methodologies for certification where those comply with the requirements and criteria set out in this Regulation, and take into account any relevant standard and rules adopted at national, Uni…

RemovedRecital 19: (19) In order to ensure a credible and reliable certification process, activities should be subject to independent third-party auditing. In particular, all activities should be subject to an initial certification audit before their implementation, verifying their compliance with the quality criteria set out in this Regulation, including the correct quantification of the expected net benefit. All activities should also be subject to periodic re-certification audits at least every five years for carbon farming activities, and at least every 10 years for other activities, following a risk-based approach, to verify the compliance of the generated carbon removals, carbon farming sequestration, carbon farming emission reductions or carbon storage in products. To this end, the Commission should be empowered to adopt implementing acts to set out the structure, technical details, and the minimum information to be contained in the description of the activity, and in the certification and re-certification audit reports.

RemovedRecital 20: (20) Providing land managers with improved knowledge, tools and methods for a better assessment and optimisation of carbon farming is key for cost-efficient implementation of mitigation actions and for securing their engagement in carbon farming. This is particularly relevant for Union small farmers or forest holders that often lack the know-how and the expertise required to implement carbon farming activities and to comply with the required quality criteria and related certification methodologies. Therefore, it is appropriate to require that producer organisations facilitate the provision of relevant advisory services through technical advice to their members and, where relevant, support them with guidance and resources. The Common Agricultural Policy and national State aid, as well as other financial instruments, can support financially the provision of advisory services, knowledge exchange, training, information actions or interactive innovation projects with farmers and foresters. In cases of tenancy, the scheme should provide appropriate financial benefits or rewards for the manager of the land doing the work.

RemovedRecital 20 a (new): (20a) All removals, sequestration and biogenic emission reductions generated under this Regulation should contribute to achieving the Union’s nationally determined contributions (NDCs) or climate targets and objectives. However, in order to avoid double counting, a certified unit should not be used or claimed by more than one natural or legal person, such as undertakings or public authorities other than a Member State, like city councils or other municipalities, at any point in time, and should not be counted towards more than one Member State’s greenhouse gas inventories at any point in time.

RemovedRecital 20 b (new): (20b) The existing advisory services in agriculture and forestry, such as the Agricultural Knowledge and Innovation System (AKIS), should also contribute to broader knowledge and information to support sustainable practices that enhance carbon sequestration while promoting biodiversity and nature restoration, and to ensure easy access to this information including the use of digital solutions where relevant. AKIS should also set up a knowledge-sharing digital platform, providing technical advice to land managers and providing feedback to Member States.

RemovedRecital 20 c (new): (20c) The Commission should also support capacity building in Member States through adequate investments in training and educational programmes, including to potential public and private stakeholders and their workforce. Such support should also take into account the diverging realities of Member States and regions, including by identifying the best suited activities with regard to the different specificities.

RemovedRecital 21: (21) The different end-uses of certified units, such as the compilation of national and corporate greenhouse gas inventories, including with regard to Regulation (EU) 2018/841 of the European Parliament and of the Council31, the proof of climate-related and other environmental corporate claims (including on biodiversity), or the exchange of verified units through voluntary markets, should be regulated through this Regulation. The use of units certified under this Regulation by an undertaking for voluntary compensation, offset or reduction claims in its corporate greenhouse gas inventory reporting should be the same as that set in Directive (EU).../... of the European Parliament and of the Council [Empowering Consumers for the Green Transition], which prohibits the use of certified units for claiming that, based on greenhouse gas emissions offsetting, a product or a company has a neutral, reduced or positive impact on the environment in terms of greenhouse gas emissions. In addition, for the possible future use of certified units towards the compliance with the Union and national climate framework, the Commission should by...[12 months from the date of entry into force of this Regulation] assess and, where appropriate, present a legislative proposal on the establishment of Union targets for permanent carbon removals and for land-based sequestration, and should, in accordance with Directive 2003/87/EC, by 31 July 2026 assess how permanent carbon storage could be accounted for a…

RemovedRecital 22: (22) To ensure an accurate, robust and transparent verification, certification bodies responsible for performing the certification of activities should have the required competences and skills and should be accredited by national accreditation authorities pursuant to Regulation (EC) No 765/2008 of the European Parliament and of the Council32. To avoid possible conflicts of interest, the certification bodies should also be completely legally and financially independent from the operator carrying out the activity that is subject to the certification. In addition, Member States and, where applicable, regional authorities, should contribute towards ensuring the correct implementation of the certification process by supervising the operation of certification bodies that are accredited by national accreditation authorities, and by informing the certification schemes about relevant non-conformity findings.

RemovedRecital 23: (23) Certification schemes should be used by operators to demonstrate compliance with this Regulation. Therefore, certification schemes should operate on the basis of reliable and transparent rules and procedures and should ensure accuracy, reliability, integrity and non-repudiation of origin, and protection against fraud of information and of data submitted by operators. They should also ensure the correct accounting of the verified units generated by a certified activity, notably by avoiding double counting. To this end, the Commission should be empowered to adopt implementing acts, including adequate standards of reliability, transparency, accounting and of independent auditing to be applied by certification schemes, so as to ensure the necessary legal certainty as regards the rules applicable to operators and to certification schemes. To ensure a cost-effective certification process, those technical harmonised rules on certification should also have the objective of reducing unnecessary administrative burden for operators, or group of operators, in particular for Small and Medium Enterprises (SMEs), including small farmers and foresters.

RemovedRecital 24: (24) In order to ensure a reliable and harmonised control of certification, the Commission should be able to adopt decisions recognising certification schemes that meet the requirements set out in this Regulation, including with respect to technical competence, reliability, transparency and independent auditing. Such recognition decisions should be limited in time and should be made publicly available. To this end, the Commission should be empowered to adopt implementing acts on the content and processes of Union recognition of certification schemes.

RemovedRecital 26: (26) The Commission should establish and maintain an interoperable and public Union registry in order to ensure transparency, trustworthiness and full traceability of certificates, and to avoid the risk of fraud and double counting. Fraud may occur if more than one certificate is issued for the same activity because the activity has been registered under two different certification schemes or has been registered twice under the same scheme. Fraud may also occur when the same certificate is used several times to make the same claim based on an activity or unit. All information in the Union registry should be easy to navigate and search. Certification schemes should provide to the Commission all information required to be stored and made publicly available in electronic form in the Union registry. Such information should include the documents resulting from the certification process, including certification audits and re-certification audit reports, the certificates and updated certificates and the information included therein, the current status of a certified unit, for example whether active, retired/in use, or expired, the log of transactions and, if applicable, the current holder and purpose for which the certificate is held and the price paid to the operator. Prior to the establishment of the Union public registry, certification schemes recognised by the Commission should maintain and store all the information required to be stored and made publicly available later on the …

RemovedRecital 27: (27) Certification schemes play an important role in providing evidence of compliance with the quality criteria for carbon removals. It is therefore appropriate for the Commission to require certification schemes to report regularly on their activity. Such reports should be made public, in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding that commercially sensitive information, in order to increase public transparency, trust, traceability and scrutiny, and to improve supervision by the Commission. Furthermore, such reporting would provide the necessary information for the Commission to report on the operation of the certification schemes with a view to identifying best practices and submitting, if appropriate, a proposal to further promote such best practices. In order to ensure comparable and consistent reporting, the Commission should be empowered to adopt implementing acts setting out the technical details on the content and format of the reports drawn up by the certification schemes.

RemovedRecital 28: (28) To enable operators to apply the quality criteria set out in this Regulation in a standardised and cost-effective way, while taking into account the specific characteristics of different activities, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to supplement this Regulation by establishing detailed certification methodologies for different types of activities. The Commission should also be able to amend Annex II listing the minimum information to be contained in the certificates. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level and through public consultations for all draft delegated acts for a period of at least four weeks, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making34. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

RemovedRecital 30: (30) The Commission should review the implementation of this Regulation 3 years following the entry into force of this Regulation, and subsequently not later than six months after the global stocktake agreed under Article 14 of the Paris Agreement. Those reviews should take into account the relevant developments concerning the Union legislation, technological and scientific progress, market developments in the field of carbon removals, carbon farming and carbon storage in products, and food security including food availability and affordability, and should be informed by the results of the global stocktake of the Paris Agreement.

RemovedRecital 31: (31) The objectives of this Regulation, namely to promote the deployment of high quality carbon removals and carbon farming while minimising the risk of greenwashing, cannot be sufficiently achieved by the Member States alone, and by reason of the scale and effects of the proposed action, those objectives can be better achieved at Union level. Therefore, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve those objectives,

RemovedArticle 1 – paragraph 1 – introductory part: 1. The objective of this Regulation is to facilitate and encourage the deployment and enhancement of carbon removals, carbon farming and carbon storage in products by operators or groups of operators as a complement to the irreversible and gradual reduction of anthropogenic greenhouse gas emissions across all sectors to meet the objectives and targets laid down in Regulation (EU) 2021/1119 and the goals of the Paris Agreement. To that end, this Regulation establishes a voluntary Union framework for the certification of carbon removals, carbon farming and carbon storage in products by laying down:

RemovedArticle 1 – paragraph 1 – point a: (a) quality criteria for activities that take place in the Union;

RemovedArticle 1 – paragraph 1 – point b: (b) rules for the verification and certification of activities;

RemovedArticle 1 – paragraph 1 – point c a (new): (ca) rules on the issuance and use of certified units.

RemovedArticle 1 – paragraph 2: 2. This voluntary Union framework for the certification of carbon removals, carbon farming and carbon storage in products does not apply to emissions falling within the scope of Directive 2003/87/EC, with the exception of the storage of carbon dioxide emissions from sustainable biomass that meet the sustainability criteria and greenhouse gas emission saving criteria established under Directive (EU) 2018/2001 and are zero-rated in accordance with Annex IV of Directive 2003/87/EC.

RemovedArticle 1 – paragraph 2 a (new): 2a. Where a legally binding agreement has been concluded between the Union and a third country concerning atmospheric or biogenic carbon captured in the Union but geologically stored in a Member of the EEA, or in a third country bordering the Union, and that Member of the EEA or that country applies the same legal requirements as those set out in Directive 2009/31/EC, this Regulation shall apply to those captured emissions.

RemovedArticle 2 – paragraph 1 – point a: (a) ‘carbon removal’ means the permanent storage of atmospheric or biogenic carbon for several centuries, which is not combined with Enhanced Hydrocarbon Recovery;

RemovedArticle 2 – paragraph 1 – point a a (new): (aa) ‘carbon farming emission reduction’ means an activity consisting of one or more carbon farming practices or processes carried out by an operator that results in the reduction of carbon release from a biogenic carbon pool, the reduction of nitrous oxide release from agriculture soils or manure management, or the reduction of methane release from enteric fermentation or manure management to the atmosphere through a carbon farming activity;

RemovedArticle 2 – paragraph 1 – point b: deleted

RemovedArticle 2 – paragraph 1 – point c: (c) ‘biogenic carbon pool’ means living biomass, litter, dead wood, dead organic matter, mineral soils and organic soils as set out in points (a) to (f) of Part B of Annex I to Regulation 2018/841;

RemovedArticle 2 – paragraph 1 – point d: (d) ‘operator’ means any legal or natural person who operates or controls a an activity, including public entities and public authorities, or to whom decisive economic power over the technical functioning of the activity has been delegated; in the case of a carbon farming activity, an operator is a farmer as defined in Article 3(1) of Regulation (EU) 2021/2115 or a forest owner or manager as defined by national law, or a public entity or public authority;

RemovedArticle 2 – paragraph 1 – point e: (e) ‘group of operators’ means a legal entity that represents more than one operator and is responsible for ensuring that those operators comply with this Regulation; in the case of a carbon farming activity, ‘group of operators’ means a cooperative or a legal entity that represents more than one farmer, forest owner or manager, or public entities or public authorities, or producer organisations or producer groups;

RemovedArticle 2 – paragraph 1 – point f: (f) ‘monitoring period’ means a period, the duration of which is determined for each type of activity in accordance with Article 6, over which the storage of carbon is monitored by the operator or group of operators and during which the operator remains liable;

RemovedArticle 2 – paragraph 1 – point g: (g) ‘permanent carbon storage’ means an activity consisting of one or more practices or processes carried out by an operator that, under normal circumstances and using appropriate management practices, stores atmospheric or biogenic carbon for several centuries through geological storage of CO2 or permanently bound carbon mineralisation;

RemovedArticle 2 – paragraph 1 – point h: (h) ‘carbon farming’ means an activity related to land management, coastal management or animal husbandry, that results in carbon farming sequestration or carbon farming emission reductions for a period of at least five years;

RemovedArticle 2 – paragraph 1 – point h a (new): (ha) ‘carbon farming sequestration’ means an activity related to land management in the subcategories of the land use, land use change and forestry sector covered by Article 2(1) of Regulation (EU) 2018/841, as amended by Regulation (EU) 2023/839, or related to coastal management, consisting of one or more carbon farming practices or processes carried out by an operator that results in the increase of atmospheric or biogenic carbon stored in biogenic carbon pools by enhancing carbon capture, as defined per activity in the certification methodology;

RemovedArticle 2 – paragraph 1 – point i: (i) ‘carbon storage in products’ means an activity consisting of one or more practices or processes carried out by an operator which ensures long-term storage of atmospheric and biogenic carbon in long-lasting harvested wood products or materials for construction for at least five decades in a manner consistent with other Union environmental objectives, as well as Regulation (EU) 2018/841 and IPCC Guidelines as adopted by the Conference of the Parties to the UNFCCC or the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement;

RemovedArticle 2 – paragraph 1 – point i a (new): (ia) ‘geological storage of CO2’ means geological storage of CO2 as defined in Article 3(1) of Directive 2009/31/EC;

RemovedArticle 2 – paragraph 1 – point n: (n) ‘certificate’ means a conformity statement issued by the certification body certifying that the activity complies with this Regulation;

RemovedArticle 2 – paragraph 1 – point o: (o) ‘carbon removal unit’ means one tonne of certified net carbon removal benefit generated by carbon removals and registered by a certification scheme.

RemovedArticle 2 – paragraph 1 – point o a (new): (oa) ‘reversal’ means the voluntary or involuntary release of carbon back into the atmosphere; in the case of geological storage of CO2, ‘reversal’ has the same meaning as leakage as defined in Article 3(5) of Directive 2009/31/EC or during CO2 transportation;

RemovedArticle 2 – paragraph 1 – point o b (new): (ob) ‘carbon farming sequestration unit’ means one tonne of certified net carbon farming sequestration benefit generated by carbon farming sequestration;

RemovedArticle 2 – paragraph 1 – point o c (new): (oc) ‘carbon storage product unit’ means one tonne of certified net carbon product sequestration benefit generated by carbon storage in products and registered by a certification scheme;

RemovedArticle 2 – paragraph 1 – point o d (new): (od) ‘carbon farming emission reduction unit’ means one tonne of certified net carbon farming carbon reduction, net carbon farming nitrogen reduction or net carbon farming methane reduction benefit generated by carbon farming emission reduction and registered by a certification scheme, and separated and identified either as a ‘carbon farming emission reduction unit - carbon’, ‘carbon farming emission reduction unit - nitrogen’, or ‘carbon farming emission reduction unit - methane’;

RemovedArticle 3 – paragraph 1 – introductory part: Carbon removals, carbon farming or carbon storage in products shall be eligible for certification under this Regulation where they meet both of the following conditions:

RemovedArticle 3 – paragraph 1 – point a: (a) they comply with the quality criteria set out in Articles 4 to 7;

RemovedArticle 3 – paragraph 1 – point a a (new): (aa) they comply with the rules on use of units set out in Article 3a;

RemovedArticle 3 a (new): Article 3a / Rules on the issuance and use of units / 1. Carbon farming sequestration and emission reduction units shall be issued by 31 December each year, provided that an annual monitoring check does not show any non-compliance with the requirements set out in this Regulation and does not show a reversal. The certification body shall be responsible for the annual monitoring check based on reliable real-world data, which may be provided by a legal person or relevant authority, such as the paying agency, with the aid of the identification system for agricultural parcels provided for in Article 68 of Regulation (EU) 2021/2116. The annual monitoring check shall be performed by 15 October each year. The certification body shall transmit data on any non-compliance or reversal to the certification scheme within one month of the monitoring check. / 2. Any use of units shall ensure the highest integrity of climate mitigation and shall lead to an overall lower concentration of greenhouse gas emissions in the atmosphere. All removals, sequestration and emission reductions generated under this Regulation shall contribute to achieving the Union’s nationally determined contributions (NDCs) and climate targets and objectives as set out in Regulation (EU) 2021/1119 and shall not contribute to a third country’s NDC. / 3. A certified unit shall not be used or claimed by more than one legal or natural person at any point in time, and shall not be counted towards more than one Member State’s …

RemovedArticle 4 – paragraph 1 – subparagraph 1: Net carbon removal benefit = CRbaseline – CRtotal – GHGassociated > 0

RemovedArticle 4 – paragraph 1 – subparagraph 2 – point c: (c) GHGassociated is the increase in direct and indirect greenhouse gas emissions, over the entire life cycle of the activity which are due to the implementation of the carbon removal activity, calculated in accordance with protocols set forth in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories. This includes, among others, emissions due to energy use, transportation, material inputs, displacement effects due to competing demand for energy or waste heat, and direct and indirect land use change, and covers both impacts within and outside the Union. The certification of a carbon removal activity based on the storage of CO2 from sustainable biomass shall not lead to an increase of the capacity of the plant beyond what is necessary for the carbon capture and storage.

RemovedArticle 4 – paragraph 2: 2. A carbon farming activity shall provide net benefits, which shall be quantified using the following formulas: / Net carbon farming sequestration benefit = (CSbaseline – CStotal) – GHGassociated > 0, where: / (a) CSbaseline is the carbon sequestration under the baseline, / (b) CStotal is the total carbon sequestration of the carbon farming activity, / (c) GHGassociated is the direct and indirect greenhouse gas emissions over the entire life cycle of the activity, which are due to the implementation of the carbon farming activity. This includes, among others, emissions due to energy use, transportation, material inputs, and direct and indirect land use change, and covers both impacts within and outside the Union. / Net carbon farming carbon reduction benefit = (RCbaseline – RCtotal – GHGassociated) > 0 / Net carbon farming nitrogen reduction benefit = (N2Obaseline – N2Otota– GHGassociated) > 0 / Net carbon farming methane reduction benefit = (CH4baseline - CH4total– GHGassociated’) > 0 / where: / (a) RCbaseline is the carbon emissions under the baseline; / (b) RCtotal is the total reduction in carbon emissions achieved through the implementation of the carbon farming activity; / (c) GHGassociated is the direct and indirect greenhouse gas emissions over the entire life cycle of the activity, which are due to the implementation of the carbon farming activity. This includes, among others, emissions due to energy use, transportation, material inputs, and direct and indirect land…

RemovedArticle 4 – paragraph 2a: 2a. A carbon storage in products activity shall provide a net carbon storage in products benefit, which shall be quantified using the formula: / Net carbon product sequestration benefit = CPSbaseline – CPStotal – GHGassociated > 0 / (a) CPSbaseline is the carbon sequestered in a product under the baseline; / (b) CPStotal is the total carbon sequestered in the product of the activity; / (c) GHGassociated is the increase in direct and indirect greenhouse gas emissions, over the entire life cycle of the activity which are due to the implementation of the carbon removal activity. This includes, among others, emissions due to energy use, transportation, material inputs, displacement effects due to competing demand for energy or waste heat, and direct and indirect land use change, and covers both impacts within and outside the Union.

RemovedArticle 4 – paragraph 3: 3. Quantities referred to in paragraph 1 points (a), (b) and (c), in paragraph 2, points (a), (b), (c), (d), (e), (f) and (g), and in paragraph 2a, points (a), (b) and (c), shall be designated with a negative sign (-) if they are net greenhouse gas removals or, in the case of carbon farming emission reductions, net greenhouse gas reductions, and with a positive sign (+) if they are net greenhouse gas emissions, they shall be expressed in tonnes of carbon dioxide equivalent.

RemovedArticle 4 – paragraph 4: 4. Carbon removals, carbon farming and carbon storage in products shall be quantified in a relevant, accurate, complete, consistent, comparable and transparent manner. Uncertainties in the quantification of carbon removals shall be duly reported and accounted as part of the certification methodologies, in a manner that is conservative, proportionate to the level of uncertainty, and in accordance with recognised statistical approaches and the latest available scientific evidence.

RemovedArticle 4 – paragraph 5: 5. In the case of carbon removals or carbon storage in products, the standardised baseline shall be representative of the state-of-the-art performance of common current practices of comparable activities in similar social, economic, environmental and technological circumstances and take into account the geographical context.

RemovedArticle 4 – paragraph 5 a: 5a. In the case of carbon farming, the standardised baseline shall be representative of the performance of common current practices of comparable activities in similar social, economic, environmental and technological circumstances and take into account the geographical context. In the case of carbon farming sequestration, the calculation of the standardised baseline shall not take into account those common current practices of comparable carbon farming sequestration activities that result in net greenhouse gas emissions. In the case of carbon farming emission reduction, the calculation of the standardised baseline shall not take into account those common current practices of comparable carbon farming emission reduction activities that result in increased net greenhouse gas emissions. The respective methodologies shall differentiate between static or dynamic baselines where necessary.

RemovedArticle 4 – paragraph 6: 6. By way of derogation from paragraph 5, where duly justified in the applicable certification methodology by the absence of sufficient comparable activities to be able to set a representative baseline, the baseline may be based on the individual performance of that activity at the start of that activity.

RemovedArticle 4 – paragraph 7: 7. The baseline shall be regularly reviewed and updated by the Commission at least every five years. The baseline shall remain constant for the operator throughout the monitoring period once an activity has started, but shall be reviewed and updated upon re-certification.

RemovedArticle 4 – paragraph 8: deleted

RemovedArticle 4 – paragraph 9: 9. To support the quantification of carbon farming, the operator or group of operators shall gather data on carbon sequestration and greenhouse gas emissions based on the use of Tier 3 methodologies in accordance with the 2006 IPCC guidelines for National Greenhouse Gas inventories, and in a manner compatible with national greenhouse gas inventories under Regulation (EU) 2018/841 and Part 3 of Annex V to Regulation (EU) 2018/1999, taking into account the objective of minimising the administrative burden for small-scale operators in accordance with Article 8(3) of this Regulation.

RemovedArticle 5 – paragraph 1 – introductory part: 1. Each activity shall be additional. To that end, the activity shall meet both of the following criteria:

RemovedArticle 5 – paragraph 1 – point a: (a) it goes beyond Union and national statutory requirements at the level of the individual operator;

RemovedArticle 5 – paragraph 1 – point b: (b) the incentive effect of the certification is needed for the activity to become financially attractive.

RemovedArticle 5 – paragraph 2: (2) Where the baseline is established pursuant to Article 4(5) or (5a), additionality as referred to in paragraph 1, point (a) is considered to be complied with. Where the baseline is established pursuant to Article 4(6), additionality as referred to in paragraph 1, points (a) and (b), shall be demonstrated through specific tests set out as part of the certification methodologies referred to in Article 8.

RemovedArticle 6 – title: Storage duration, monitoring and liability requirements

RemovedArticle 6 – paragraph 1: 1. An operator or group of operators shall ensure and demonstrate that a carbon removal activity results in the permanent storage of carbon.

RemovedArticle 6 – paragraph 1 a (new): 1a. An operator or group of operators shall ensure and demonstrate that a carbon farming activity results in the long-term sequestration of carbon, the reduction of greenhouse gas emissions, or both.

RemovedArticle 6 – paragraph 1 b (new): 1b. An operator or group of operators shall ensure and demonstrate that a carbon storage in products activity results in the long-term storage of carbon.

RemovedArticle 6 – paragraph 2: 2. For the purposes of paragraphs 1, 1a and 1b, an operator or group of operators shall comply with the following criteria set out in paragraphs 2a to 2e. / (deleted) / (deleted)

RemovedArticle 6 – paragraph 2 a (new): 2a. An operator or group of operators shall monitor and mitigate any risk of a release of the stored carbon occurring during the monitoring period, which shall be set as follows: / (a) for carbon removal activities, the monitoring period and requirements shall be consistent with Articles 13, 17 and 18 of Directive 2009/31/EC; / (b) for carbon farming activities, the monitoring period and requirements shall cover at least the entire period during which the results of the activity are projected to be sustained as set out in the applicable certification methodology; / (c) for carbon storage in products activities, the monitoring period shall cover the entire lifetime of the product until and including the end of life of the product.

RemovedArticle 6 – paragraph 2 b (new): 2b. A carbon farming operator or group of operators may designate a legal person or relevant authority, such as the paying agency within the meaning of Article 9 of Regulation (EU) 2021/2116 in the case of carbon farming activities registered in the identification system for agricultural parcels, to be responsible for the monitoring, subject to all requirements under this Regulation being met.

RemovedArticle 6 – paragraph 2 c (new): 2c. An operator or group of operators shall be subject to appropriate liability mechanisms, and designate a liable natural or legal person to be responsible for addressing any reversal, including due to force majeure, at any point in time during the activity: / (a) for carbon removal activities, the liability mechanism shall be consistent with the liability mechanism set out in Directive 2009/31/EC; / (b) for carbon farming activities, the liability mechanism shall be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon sequestration is generated as compensation for the reversal; / (c) for carbon storage in products activities, the liability mechanism shall be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon storage is generated as compensation for the reversal. / The certification scheme shall continuously monitor and ensure the availability and readiness of the liability mechanism throughout the monitoring period of an activity.

RemovedArticle 6 – paragraph 2 d (new): 2d. In case of a reversal, the corresponding units shall be suspended in the certification registry where they are registered until the reversal has been addressed by the liability mechanism in accordance with paragraph 2c. / Where a reversal is not addressed within a reasonable timeframe through the liability mechanism in accordance with paragraph 2c, the validity of a certificate shall expire and the corresponding units shall be cancelled in the certification registry where they are registered.

RemovedArticle 6 – paragraph 2 e (new): 2e. Where the validity of a certificate has expired in accordance with paragraph 2a, point (c), the operator or group of operators shall pay a corrective penalty reflecting the carbon cost of the amount of carbon released to the atmosphere. The Commission is empowered to adopt delegated acts in accordance with Article 16 to supplement this Regulation by establishing the formula for the calculation of the penalties and the arrangements for the payment of the penalties.

RemovedArticle 6 – paragraph 3: 3. For carbon farming and carbon storage in products, the net benefit generated by the activity during the entire lifetime of the activity shall be considered released to the atmosphere at the end of the monitoring period or, in the event that the monitoring has been discontinued, before the end of the monitoring period, and the corresponding units shall be cancelled in the certification registry where they are registered, unless the operator or the group of operators carry out a re-certification of the activity and demonstrate the continuation of the activity and monitoring period. However, a carbon farming activity shall not lead to a decreased carbon sink, as defined in Regulation (EU) 2018/841, compared to the baseline beyond the monitoring period.

RemovedArticle 7 – paragraph 1: 1. A carbon removal activity shall at least have a neutral impact on each of, and may generate co-benefits for one or more of, the following sustainability objectives: / (a) climate change mitigation beyond the net benefit referred to in Article 4(1); / (aa) the avoidance of the risk of carbon leakage in third countries; / (d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;

RemovedArticle 7 – paragraph 1a (new): 1a. A carbon farming activity shall at least generate co-benefits for the sustainability objective referred to in point (f) of this paragraph, and shall at least have a neutral impact on each of the sustainability objectives listed in points (a) to (ea) or may generate co-benefits for one or more of the sustainability objectives listed in points (a) to (ea) as follows: / (a) climate change mitigation beyond the net carbon farming benefit referred to in Article 4(1a); / (b) climate change adaptation; / (c) sustainable use and protection or improvement of water quality and marine resources; / (d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials; / (e) pollution prevention and control; / (ea) prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota; / (f) protection and restoration of biodiversity and ecosystems.

RemovedArticle 7 – paragraph 1b (new): 1b. A carbon storage in product activity shall at least have a neutral impact on each of, and shall generate co-benefits for at least one of, the following sustainability objectives: / (a) climate change mitigation beyond the net carbon farming benefit referred to in Article 4(1a); / (b) climate change adaptation; / (c) sustainable use and protection or improvement of water quality and marine resources; / (d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials; / (e) pollution prevention and control; / (ea) prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota; / (f) protection and restoration of biodiversity and ecosystems.

RemovedArticle 7 – paragraph 1 c (new): 1c. Carbon farming activities shall not negatively affect the Union’s food security and shall not lead to land grabbing or land speculation. They shall respect the rights of local communities and indigenous people affected by those activities, both within and outside the Union, as well as the balance between the environmental, economic and social impact on local communities and small-scale land managers. / An activity under the scope of this Regulation shall not negatively affect other activities under the scope of this Regulation.

RemovedArticle 7 – paragraph 2: 2. For the purposes of paragraphs 1, 1a, 1b and 1c, the Commission shall set out the minimum sustainability requirements for each type of activity in the relevant certification methodology, as part of the delegated acts adopted pursuant to Article 8. The minimum sustainability requirements shall take into account the impacts both within and outside the Union and local conditions. Those minimum sustainability requirements shall, where appropriate, be consistent with the technical screening criteria for the ‘do no significant harm’ principle concerning forestry activities and underground permanent geological storage of CO2 laid down in Delegated Regulation (EU) 2021/2139, and shall promote the sustainability of forest and agriculture biomass raw material in accordance with the sustainability and GHG saving criteria for biomass laid down in Article 29 of Directive (EU) 2018/2001.

RemovedArticle 7 – paragraph 3: 3. Where an operator or group of operators report co-benefits that contribute to the sustainability objectives referred to in paragraph 1, 1a or 1b beyond the minimum sustainability requirements referred to in paragraph 2, they shall comply with the certification methodologies set out in delegated acts referred to in Article 8. The certification methodologies shall incentivise the generation of co-benefits going beyond the minimum sustainability requirements for the objectives referred to in paragraph 1a and shall provide for the possibility of generating a carbon farming premium for such co-benefits, for which the Commission shall set out the methodology by delegated acts by ... [please insert the date one year from the entry into force of this Regulation]. Certificates shall indicate whether an activity has a neutral impact or generates co-benefits for the sustainability objectives.

RemovedArticle 8 – paragraph 2: 2. The Commission shall adopt delegated acts in accordance with Article 16 to establish the technical certification methodologies referred to in paragraph 1 for each type of activity. Each certification methodology for each type of activity shall be subject to a separate delegated act. Those certification methodologies shall include at least the elements set out in Annex I. The first such delegated act shall be adopted by ... [please enter the date 12 months from the entry into force of this regulation]. / The Commission shall prioritise the development of certification methodologies for those types of activities that are the most mature, have the potential for generating the largest net benefits and the potential to provide the largest co-benefits. In the case of carbon farming activities, the Commission shall as a part of its prioritisation take into account in addition whether the activities contribute to sustainable management of agricultural land and forests. / The delegated acts referred to in the first subparagraph shall be reviewed periodically to include new or innovative activities, prepared in accordance with criteria listed in paragraphs 2a and 3. / The technical certification methodologies for activities related to carbon storage in products shall only be developed following and on the basis of the report to be presented by the Commission in accordance with Article 17(3) of Regulation (EU) 2018/841.

RemovedArticle 8 – paragraph 2 a (new): 2a. Prior to adopting the delegated act referred to in paragraph 2 of this Article, the Commission shall consult the Platform referred to in Article 8a regarding the technical certification methodologies referred to in paragraph 2 of this Article.

RemovedArticle 8 – paragraph 2 b (new): 2b. For each draft delegated act, the Commission shall carry out a thorough impact assessment, which shall be based on conclusive scientific evidence and a public consultation for a period of at least four weeks, and its final results shall be made public at the time of adoption of the related delegated act. / Within 6 months of ... [please insert the date of the entry into force of this Regulation], the Commission shall, in accordance with paragraph 2 and after consulting the Platform, publish guidance for potential carbon farming operators or groups of operators on the list of carbon farming activities that are to be prioritised in the preparation of the methodologies. That list may be periodically reviewed and extended.

RemovedArticle 8 – paragraph 3 – point a: (a) the objectives of ensuring the robustness of the activities and recognising the protection and restoration of ecosystems;

RemovedArticle 8 – paragraph 3 – point a a (new): (aa) the certification methodologies shall be based on the best available scientific evidence and the precautionary principle enshrined in Article 191 of the Treaty on the Functioning of the European Union;

RemovedArticle 8 – paragraph 3 – point a b (new): (ab) the outcome of the public consultation and the advice of the Platform;

RemovedArticle 8 – paragraph 3 – point a c (new): (ac) existing standards and best practices in the certification methodologies, where they comply with the requirements and criteria set out in this Regulation;

RemovedArticle 8 – paragraph 3 – point b: (b) the objective of minimising administrative and financial burden and keeping the certification procedure as simple as possible for operators, particularly for small-scale carbon farming operators and for small- and medium-sized enterprises, without compromising the quality of the carbon removals or co-benefits;

RemovedArticle 8 – paragraph 3 – point b a (new): (ba) the certification methodologies shall be easy to use and established in a manner that facilitates the verification of their compliance;

RemovedArticle 8 – paragraph 3 a (new): 3a. The Commission shall make the certification methodologies publicly available.

RemovedArticle 8 a (new): Article 8a / Platform on Carbon Removal, Carbon Farming and Carbon Storage in Product Activities / 1. The Commission shall establish a Platform on Carbon removal and Carbon farming Activities (the ‘Platform’). It shall be composed in a balanced manner of the following groups: / (a) representatives of: / (i) the European Environment Agency; / (ii) the European Scientific Advisory Board on Climate Change established under Article 10a of Regulation (EC) No 401/2009 of the European Parliament and of the Council1a; / (b) experts representing relevant private stakeholders, including farmers and forest owners or managers, and business sectors, representing relevant industries, involved in the areas covered by this Regulation; / (ba) representatives of certification schemes; / (c) experts representing civil society with expertise in the areas covered by this Regulation; / (d) experts appointed in a personal capacity who have proven knowledge and experience in the areas covered by this Regulation; / (e) experts representing academia, including universities, research institutes and other scientific organisations. / The members of the Expert Group on carbon removals shall be integrated into the groups of representatives and experts referred to in points (a) to (e) in a way that guarantees that groups in points (a) to (e) are represented in a balanced manner. / 2. The Platform shall: / (a) advise the Commission on the technical certification methodologies referred to in Article 8, includ…

RemovedArticle 9 – paragraph 1: 1. To apply for a certification of compliance with this Regulation, an operator or a group of operators shall submit an application to a certification scheme. Upon acceptance of that application, the operator or a group of operators shall submit to a certification body a comprehensive description of the activity, including the certification methodology applied to assess compliance with Articles 3a to 7, and the expected total net benefit. Groups of operators shall also specify how advisory services on activities are provided, in particular to small-scale operators, and what measures are taken to limit the administrative burden for land managers. For operators or groups of operators involved in cross-border or multi-country projects, a single certification body may be appointed for all cross-border and multi-country projects. / For carbon farming activities, Member States may provide advice to farmers in the framework of the advisory services referred to in Article 15 of Regulation (EU) 2021/2115. / For carbon farming, agricultural parcels registered in the Land Parcel Identification System (LPIS) set out in Article 68 of Regulation (EU) 2021/2116 on which a carbon farming activity certified by a certification scheme is taking place cannot be certified for the same activity by a different certification scheme. / In order to ensure consistency with Annex I (c), for carbon farming, the following information shall be registered in the Identification system for agricultural parcel…

RemovedArticle 9 – paragraph 2: 2. The certification scheme shall appoint a certification body which shall conduct a certification audit to verify that the information submitted in accordance with paragraph 1 is accurate and reliable, and confirm compliance of the activity with Articles 3a to 7. When multiple different carbon farming activities take place at farm level, the certification audits may be conducted on a single occasion. When as a result of that certification audit the compliance of the information submitted in accordance with paragraph 1 has been verified, the certification body shall issue a certification audit report, that includes a summary, and a certificate containing, as a minimum, the information set out in Annex II. The certification scheme shall control the certification audit report and the certificate, and make the certification audit report and the certificate publicly available in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding that commercially sensitive information, in the Union registry referred to in Article 12.

RemovedArticle 9 – paragraph 3: 3. The certification body shall carry out periodic re-certification audits to reconfirm compliance of the activity with Articles 3a to 7 and verify the generated net benefit. Re-certification audits shall take place at least every 5 years for carbon farming activities, and at least every 10 years for other activities, following a risk-based approach. As a result of that re-certification audit, the certification body shall issue a re-certification audit report, that includes a summary, and an updated certificate. The certification scheme shall control the re-certification audit report and the updated certificate, and make the re-certification audit report, the updated certificate and the certified carbon removal units publicly available in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding that commercially sensitive information, in the Union registry referred to in Article 12.

RemovedArticle 9 – paragraph 4: 4. The operator or a group of operators shall support the certification body during certification and re-certification audits, notably by giving access to the activity premises and providing any data and documentation required.

RemovedArticle 9 – paragraph 4 a (new): 4a. Certification bodies shall be remunerated by the certification scheme in order to ensure the independence of the certification or re-certification audits.

RemovedArticle 9 – paragraph 5: 5. The Commission shall no later than ... [please insert the date 12 months from the entry into force of this Regulation] adopt implementing acts to set out the structure, format, technical details of the comprehensive description of the activity referred to in paragraph 1, and of the certification and re-certification audit reports referred to in paragraphs 2 and 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

RemovedArticle 10 – paragraph 1: 1. Certification bodies appointed by certification schemes shall be accredited by a national accreditation authority pursuant to Regulation (EC) No 765/2008 of the European Parliament and of the Council37. The list of accredited certification bodies shall be made publicly available in the Union registry referred to in Article 12.

RemovedArticle 10 – paragraph 2 – point b: (b) legally and financially independent from the operators or from a group of operators, and carry out the activities required under this Regulation in the public interest.

RemovedArticle 10 – paragraph 4: 4. Member States and, where applicable, regional authorities shall supervise the operation of certification bodies. Certification bodies shall submit, upon request by the national and, where applicable, regional competent authorities, all relevant information necessary to supervise their operation, including date, time and location of the audits referred to in Article 9. Where Member States, and when applicable, regional authorities, find issues of non-conformity, they shall inform the certification body and the relevant certification scheme thereof without delay and publish that notice in the Union registry referred to in Article 12.

RemovedArticle 11 – paragraph 2: 2. Certification schemes shall operate on the basis of reliable and transparent rules and procedures, in particular with regard to internal management and monitoring, handling of complaints and appeals, stakeholder consultation, transparency and publication of information, appointment and training of certification bodies and addressing non-conformity issues. For the purpose of handling complaints and appeals, certification schemes shall put in place easily accessible complaint and appeal procedures. Those procedures shall be made publicly available in the Union registry referred to in Article 12.

RemovedArticle 11 – paragraph 3: 3. Certification schemes shall verify if the information and data submitted by the operator or a group of operators for the certification of compliance pursuant to Article 9 were subject to independent auditing and if the certification of compliance and the re-certification audit reports were carried out in an accurate, reliable, and cost-effective manner.

RemovedArticle 11 – paragraph 4: 4. Certification schemes shall publish, at least annually, a list of the appointed certification bodies in the Union registry referred to in Article 12, stating for each certification body by which entity or national or, where applicable, regional public authority it was recognised and which entity or national or, where applicable, regional public authority is monitoring it.

RemovedArticle 11 – paragraph 5: 5. The Commission shall no later than ... [please insert the date 12 months from the date of entry into force of this Regulation] adopt implementing acts setting out the structure, format, technical details and process referred to in paragraphs 2, 3 and 4, which shall apply to all certification schemes. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

RemovedArticle 12 – title: Union registry

RemovedArticle 12 – paragraph 1: 1. The Commission shall establish and duly maintain a public registry (‘Union registry’) to make publicly available the information related to the certification process in an accessible way, containing, as a minimum, the information set out in Annex IIa. The Union registry shall use automated systems, including electronic templates. / A certification scheme shall submit all relevant data and reporting that are required to be included in the Union registry in accordance with Annex IIa and that are necessary to verify compliance with the requirements laid down in this Regulation.

RemovedArticle 12 – paragraph 2: 2. The Commission shall by...[12 months from the date of entry into force of this Regulation] adopt implementing acts setting out the structure, format, and technical details of the Union registry and the rules and procedures for providing all the information as referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

RemovedArticle 12 – paragraph 2 a (new): 2a. The Commission shall ensure that certification schemes report the average share of the revenues related to the sale of certified units for each activity which it passed on to the operator. The Commission shall assess the submitted reports and annually report its findings to the European Parliament and to the Council.

RemovedArticle 13 – paragraph 1: 1. Only a certification scheme recognised by the Commission by means of a decision may be used by operators or group of operators to demonstrate compliance with this Regulation. Such decision shall be valid for a period of no more than 5 years and shall be made public in the Union registry referred to in Article 12. The Commission shall inform the certification scheme about its decision for recognition no later than one month after the notification was provided.

RemovedArticle 13 – paragraph 2: 2. A Member State, or where relevant, the regional authorities, shall notify to the Commission the application for recognition of the public certification scheme. The legal representative of a private certification scheme shall notify to the Commission the application for recognition of the private certification scheme.

RemovedArticle 13 – paragraph 3: 3. The Commission may, after appropriate consultation with the certification scheme, repeal a decision recognising a certification scheme pursuant to paragraph 1 where the certification scheme fails to implement the standards and rules set out in the implementing acts referred to in Article 11(5). Where a Member State or, where applicable, a regional authority raises concerns, or where a legal person, operator or group of operators raises duly substantiated concerns, that a certification scheme does not operate in accordance with the standards and rules set out in the implementing acts referred to in Article 11(5) that constitute the basis for decisions under paragraph 1, the Commission shall investigate the matter and take appropriate action, including repealing the relevant decision.

RemovedArticle 13 – paragraph 4: 4. The Commission shall by...[12 months from the date of entry into force of this Regulation] adopt implementing acts setting out the structure, format, and technical details of the notification and recognition processes referred to in paragraphs 1 and 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

RemovedArticle 14 – paragraph 2: 2. The Commission shall make those reports publicly available in the Union registry referred to in Article 12, in full or, where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding this commercially sensitive information.

RemovedArticle 14 – paragraph 3: 3. The Commission shall by...[12 months from the date of entry into force of this Regulation] adopt implementing acts setting out he structure, format, and technical details of the reports referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

RemovedArticle 14 a (new): Article 14a / The Commission shall provide technical guidance to the Member States on the implementation of Article 9(4) and Article 13(2) and (3).

RemovedArticle 15 – paragraph 1: The Commission, after consulting the Platform referred to in Article 8a, is empowered to adopt delegated acts in accordance with Article 16 to amend Annex II in order to adapt the list of minimum information included in the certificates referred to in Article 9.

RemovedArticle 16 – paragraph 2: 2. The power to adopt delegated acts referred to in Articles 3a, 8 and 15 shall be conferred on the Commission for an indeterminate period of time from [PO: please insert the date = the date of entry into force of this Regulation].

RemovedArticle 16 – paragraph 3: 3. The delegation of power referred to in Articles 3a, 8 and 15 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

RemovedArticle 16 – paragraph 4: 4. Before adopting a delegated act, the Commission shall conduct a four-week public consultation and shall consult experts designated by each Member State in accordance with the principles laid down in the Inter-institutional Agreement of 13 April 2016 on Better Law-Making.

RemovedArticle 16 – paragraph 5: 5. Delegated acts adopted pursuant to Articles 3a, 8 and 15 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of 2 months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by 2 months at the initiative of the European Parliament or of the Council.

RemovedArticle 18 – paragraph 2 – subparagraph 1 a (new): As part of this reporting, the Commission shall assess the possible benefits and trade-offs of the inclusion of other long-lived carbon storage products based on the latest scientific evidence and may, where appropriate, present a legislative proposal to the Parliament and to the Council.

RemovedArticle 18 – paragraph 2 a (new): 2a. By ... [12 months from the date of entry into force of this Regulation], the Commission shall report to the European Parliament and to the Council, accompanied, where appropriate, by a legislative proposal and impact assessment, on the establishment of Union targets for permanent carbon removals and for land-based sequestration as an integral part of the post-2030 Union climate framework.

RemovedArticle 18 – paragraph 2 b (new): 2b. The Commission shall examine options to increase emission reductions within the food supply chain, including options related to the use of carbon farming units, and shall, where appropriate, by ... [12 months from the date of entry into force of this Regulation] present a legislative proposal accompanied by an impact assessment to that end.

RemovedAnnex I: (-a) description of the type of activity covered (carbon removal, carbon farming sequestration, carbon farming carbon, nitrogen or methane emission reduction, or carbon storage in products); / (a) detailed description of the activity covered, including the projected durability of its results and its monitoring period; / (b) for carbon removal activities: / (i) rules for identifying all carbon removal sinks and GHG emission sources referred to in Article 4(1); / (ii) rules for calculating the carbon removals under the baseline referred to in Article 4(1), point (a); / (iii) rules for calculating the total carbon removals referred to in Article 4(1), point (b); / (iv) rules for calculating the increase in direct and indirect greenhouse gas emissions referred to in Article 4(1), point (c); / (c) for carbon farming activities: / (i) rules for identifying all carbon sequestration sinks and reductions and greenhouse gas emission reductions and sources referred to in Article 4(2); / (ii) for carbon farming sequestration, rules for calculating the carbon sequestration under the baseline referred to in Article 4(2), first subparagraph, point (a); / (iii) for carbon farming sequestration, rules for calculating the total carbon sequestration referred to in Article 4(2), first subparagraph, point (b); / (iv) for carbon farming sequestration, rules for calculating the increase in direct and indirect greenhouse gas emissions referred to in Article 4(2) first subparagraph, point (c); / (v) …

RemovedAnnex II: (a) name and type of the activity, including whether the activity constitutes a carbon removal, carbon farming sequestration, carbon farming carbon, nitrogen or methane emission reduction, or carbon storage in products activity, including the name and contact details of the operator or group of operators; / (b) the location of the activity, including geographically explicit location of the activity boundaries, respecting 1:5000 mapping scale requirements for the Member State; / (ba) for carbon farming activities, where applicable, a unique identification of the agricultural parcel as registered in the identification system for agricultural parcels provided for in Article 68 of Regulation (EU) 2021/2116 on which carbon farming activity is taking place; / (c) start date and expected end date of the activity; / (i) for carbon removal activities: / (ii) carbon removals under the baseline referred to in Article 4(1), point (a); / (iii) total carbon removals referred to in Article 4(1), point (b); / (ia) for carbon farming activities: / (i) for carbon farming sequestration, net carbon farming sequestration benefit referred to in Article 4(2); / (ii) for carbon farming sequestration, carbon sequestration under the baseline referred to in Article 4(2) first subparagraph, point (a); / (iii) for carbon farming sequestration, total carbon sequestration referred to in Article 4(2) first subparagraph, point (b); / (iv) for carbon farming sequestration, increase in direct and indirect gree…

RemovedAnnex II a (new): ANNEX IIa / Minimum information to be included in the Union registry referred to in Article 12 / For each certified activity, the Union registry referred to in Article 12 shall include at least the following minimum information: / (a) name and type of the activity, including whether the activity constitutes a carbon removal activity, a carbon farming sequestration activity, a carbon farming emissions reduction activity for carbon, nitrogen or methane, or a carbon storage in products activity, the name and contact details of the operator or group of operators; / (b) effective start date and expected end date of the activity; / (c) name of the certification scheme; / (d) the Member State where the activity takes place; / (e) the certification methodology for each activity, in accordance with Article 8; / (f) the expected net benefit; / (g) the current status of the certificate (active, withdrawn, expired); / (h) where applicable, the natural or legal holder of a certified unit, the purpose for which that certified unit is held and the price paid to the operator; / (i) for each activity, a link to the certification audit report and, where applicable, updated audit report, in accordance with Article 9; / The Union registry referred to in Article 12 shall also include a list of all recognised certification schemes, their rules and procedures in accordance with Article 11(2), their annual activity reports in accordance with Article 14, the list of their appointed certification bodi…

Sources & citation

Where the facts on this page come from, and how to cite it.

Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2024). “Changes between TA-9-2023-0402 and TA-9-2024-0195”. Text, 10 April 2024. from TA-9-2023-0402, to TA-9-2024-0195. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0402/compare/TA-9-2024-0195 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2024-04-10,
  author = {{European Parliament}},
  title = {{Changes between TA-9-2023-0402 and TA-9-2024-0195}},
  year = {2024},
  date = {2024-04-10},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0402/compare/TA-9-2024-0195}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0402/compare/TA-9-2024-0195},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from TA-9-2023-0402, to TA-9-2024-0195. Data: European Parliament Open Data (CC BY 4.0)}
}