Annexes to COM(2022)672 - Union certification framework for carbon removals

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dossier COM(2022)672 - Union certification framework for carbon removals.
document COM(2022)672 EN
date November 27, 2024
Agreement adopted under the United Nations Framework Convention on Climate Change (OJ L 282, 19.10.2016, p. 1).

(5) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) No 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).

(6) Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, p. 1).

(7) Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination, and repealing Regulations (EU) No 1290/2013 and (EU) No 1291/2013 (OJ L 170, 12.5.2021, p. 1).

(8) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).

(9) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).

(10) Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 (OJ L 435, 6.12.2021, p. 1).

(11) Regulation (EU) 2021/696 of the European Parliament and of the Council of 28 April 2021 establishing the Union Space Programme and the European Union Agency for the Space Programme and repealing Regulations (EU) No 912/2010, (EU) No 1285/2013 and (EU) No 377/2014 and Decision No 541/2014/EU (OJ L 170, 12.5.2021, p. 69).

(12) Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJ L 140, 5.6.2009, p. 114).

(13) Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 (OJ L 435, 6.12.2021, p. 187).

(14) Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, p. 30).

(15) Council Decision 2005/370/EC of 17 February 2005 on the conclusion, on behalf of the European Community, of the Convention on access to information, public participation in decision-making and access to justice in environmental matters (OJ L 124, 17.5.2005, p. 1).

(16) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).

(17) OJ L 123, 12.5.2016, p. 1.

(18) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

(19) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p. 1).

(20) Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).

(21) Regulation (EU) 2024/1735 of the European Parliament and of the Council of 13 June 2024 on establishing a framework of measures for strengthening Europe’s net-zero technology manufacturing ecosystem and amending Regulation (EU) 2018/1724 (OJ L, 2024/1735, 28.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1735/oj).

(22) Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, p. 15).


ANNEX I

Elements of the certification methodologies referred to in Article 8

When adopting delegated acts pursuant to Article 8, the Commission shall include the following elements in the certification methodologies, taking into consideration the specificities of each activity:

(a)the type of activity and a description of the practices and processes covered, including the activity period and monitoring period;

(b)rules for identifying all carbon removal sinks and greenhouse gas emission sources within the meaning of Article 4(1), (2) and (5);

(c)rules for calculating the baseline referred to in Article 4(1), point (a), in Article 4(2), point (a)(i), in Article 4(2), points (b)(i) and (iii), or in Article 4(5), point (a);

(d)rules for calculating the total carbon removals referred to in Article 4(1), point (b), in Article 4(2), point (a)(ii), or in Article 4(5), point (b);

(e)rules for calculating LULUCF soil emissions referred to in Article 4(2), point (b)(ii);

(f)rules for calculating agricultural soil emissions referred to in Article 4(2), point (b)(iv);

(g)rules for calculating GHGassociated emissions referred to in Article 4(1), point (c), in Article 4(2), point (a)(iii), in Article 4(2), point (b)(v) or in Article 4(5), point (c);

(h)rules for updating the standardised baseline referred to in Article 4(9), and for updating the activity-specific baseline referred to in Article 4(11);

(i)rules to account for uncertainties in a conservative manner in the quantification of permanent carbon removals, temporary carbon removals through carbon farming and carbon storage in products, and soil emission reductions referred to in Article 4(12);

(j)rules to carry out the specific additionality tests referred to in Article 5(2);

(k)monitoring rules and rules on the mitigation of any identified risks of reversal of the stored carbon referred to in Article 6(2), point (a);

(l)rules on appropriate liability mechanisms referred to in Article 6(2), point (b), and Article 6(4), including rules on the risk of failure of the relevant liability mechanism;

(m)rules for implementing the requirement referred to in Article 6(5);

(n)rules on the monitoring of soil emission reductions referred to in Article 6(6);

(o)rules on the minimum sustainability requirements referred to in Article 7(3);

(p)rules on the monitoring and reporting of the co-benefits referred to in Article 7(4).


ANNEX II

Minimum information to be included in the certificate of compliance referred to in Article 9

The certificate of compliance shall include the following minimum information:

(a)the name and type of the activity, including practices and processes, and the name and contact details of the operator or group of operators;

(b)the location of the activity, including the geographically explicit location of the activity boundaries, respecting 1:5 000 mapping scale requirements for the Member State;

(c)the duration of the activity period, including the start date and end date;

(d)the name of the certification scheme;

(e)the name, address and logo of the certification body;

(f)the unique number or code of the certificate of compliance;

(g)the place, date of issuance and validity period of the certificate of compliance;

(h)a reference to the applicable certification methodology referred to in Article 8;

(i)the permanent net carbon removal benefit referred to in Article 4(1), the temporary net carbon removal benefit referred to in Article 4(2), point (a), the net soil emission reduction benefit referred to in Article 4(2), point (b), or the temporary net carbon removal benefit referred to in Article 4(5);

(j)carbon removals under the baseline referred to in Article 4(1), point (a), in Article 4(2), point (a)(i), or in Article 4(5), point (a); or soil emissions under the baseline referred to in Article 4(2), points (b)(i) and (iii);

(k)total carbon removals referred to in Article 4(1), point (b), in Article 4(2), point (a)(ii), or in Article 4(5), point (b); or total soil emissions referred to in Article 4(2), points (b)(ii) and (iv);

(l)the increase in direct and indirect GHGassociated emissions referred to in Article 4(1), point (c), in Article 4(2), point (a)(iii), in Article 4(2), point (b)(v), and in Article 4(5), point (c);

(m)a breakdown by gases, sources, carbon sinks and stocks with regard to the information referred to in points (j), (k) and (l);

(n)the duration of the monitoring period of the activity;

(o)the amount of biomass used and proof of its compliance with the minimum sustainability requirements referred to in Article 7(3);

(p)any sustainability co-benefits referred to in Article 7;

(q)for carbon farming, co-benefits referred to in Article 7(2);

(r)a reference to any other international or national certification, including the unique number or code of the certificate of compliance;

(s)the type of liability mechanism, contribution of the activity to the mechanism and the liable natural or legal person;

(t)the quantity and validity of certified units;

(u)any uncertainties in the quantification of carbon removals and soil emission reductions in accordance with Article 4(12).


ANNEX III

Minimum information to be contained in the Union registry and certification registries referred to in Article 12

The Union registry and certification registries shall include the following minimum information for each activity and each certified unit:

(a)the name and type of the activity, and the name and contact details of the operator or group of operators;

(b)the location of the activity, including the geographically explicit location of the activity boundaries, respecting 1:5 000 mapping scale requirements for the Member State;

(c)the duration of the activity period, including the start date and end date;

(d)the name of the certification scheme, the Commission decision recognising that scheme referred to in Article 13, the certification scheme’s rules and procedures and the list of appointed certification bodies referred to in Article 11, and its annual reports referred to in Article 14;

(e)a reference to the applicable certification methodology referred to in Article 8;

(f)the permanent net carbon removal benefit referred to in Article 4(1), the temporary net carbon removal benefit referred to in Article 4(2), point (a), the net soil emission reduction benefit referred to in Article 4(2), point (b), or the temporary net carbon removal benefit referred to in Article 4(5);

(g)any sustainability co-benefits referred to in Article 7;

(h)certification status, including certificates of compliance and certification and re-certification audit reports referred to in Article 9; quantity and status of the certified units, for example whether they are issued, retired, expired, cancelled or allocated to a buffer, and end-use of the certified units, and the entity that uses the certified units.


ELI: http://data.europa.eu/eli/reg/2024/3012/oj

ISSN 1977-0677 (electronic edition)