A - Agriculture, forestry and fishing
The Taxonomy defines rehabilitation/restoration as any intentional activity that initiates or accelerates the recovery of an ecosystem from a degraded state .
Climate Change Mitigation
Metric and threshold:
Continued compliance with the Sustainable Forest Management (SFM) requirements is demonstrated and continuously disclosed at 10 -year intervals through a forest management plan (or equivalent instrument) that shall be reviewed by an independent third-party certifier and/or competent authorities (as described in Criteria 3).
Verified GHG balance baseline is calculated for above-ground carbon pools, based on growth-yield curves for species per m3/year/ha, carbon convertible. Calculating the GHG balance baseline requires knowledge of the area, the species and number of trees (in case of afforestation and reforestation). Using the growth-yield curves, information will be given on the annual increment in m3/year/ha, which can be used for the basis of the GHG balance. The methodology is consistent with the approach in the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories (IPCC Guidelines), it recommends recalculation of the amount of carbon sequestered; 1 ton of biomass representing approximately 0,5 ton of carbon. Further one ton of carbon equals 44/12 = 3.67 tons of carbon dioxide.
Above ground Carbon stocks shall increase above carbon baseline over the rotation period of the forest . Changes in carbon stocks should be disclosed based on growth yield curves in 10 year intervals through a forest management plan (or equivalent instrument ) that shall be reviewed by an independent third-party certifier and/or competent authorities (as described in Criteria 3).