Table 1 Thematic clusters and correspondence of the principles, criteria and elements in the LULUCF Regulation. Identifier and the text of the LULUCF Regulation are reported for completeness

Practices: Continuation of forest management practices as documented in the reference period 2000–2009

Art. 8.5 (para 1)

The forest reference level shall be based on the continuation of sustainable forest management practice, as documented in the period from 2000 to 2009 with regard to dynamic age-related forest characteristics in national forests, using the best available data

Annex IV.A(b)

The reference level shall ensure that the mere presence of carbon stocks is excluded from accounting

Annex IV.A (c)

The reference level should ensure a robust and credible accounting system that ensures that emissions and removals resulting from biomass use are properly accounted for

Annex IV.A (d)

The reference level shall include the carbon pool of harvested wood products, thereby providing a comparison between assuming instantaneous oxidation and applying the first-order decay function and half-life values

Annex IV.A (f)

The reference level should be consistent with the objective of contributing to the conservation of biodiversity and the sustainable use of natural resources, as set out in the EU forest strategy, Member States’ national forest policies, and the EU biodiversity strategy

Annex IV.B (a)

A general description of the determination of the forest reference level and a description of how the criteria in this Regulation were taken into account

Annex IV.B (c)

A description of approaches, methods and models, including quantitative information, used in the determination of the forest reference level, consistent with the most recently submitted national inventory report, and a description of documentary information on sustainable forest management practices and intensity as well as of adopted national policies

Annex IV.B (e-iii)

A description of how [forest characteristics, including dynamic age-related forest characteristics, increments, rotation length and other information on forest management activities under ‘business as usual’] were considered in the determination of the forest reference level

Harvest: Dynamic age-related characteristics and management intensity

Art. 8.5 (para 2)

Forest reference levels as determined in accordance with the first subparagraph shall take account of the future impact of dynamic age-related forest characteristics in order not to unduly constrain forest management intensity as a core element of sustainable forest management practice, with the aim of maintaining or strengthening long-term carbon sinks

Annex IV.A (a)

The reference level shall be consistent with the goal of achieving a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century, including enhancing the potential removals by ageing forest stocks that may otherwise show progressively declining sinks

Annex IV.A (e)

A constant ratio between solid and energy use of forest biomass as documented in the period from 2000 to 2009 shall be assumed

Annex IV.A (g)

The reference level shall be consistent with the national projections of anthropogenic greenhouse gas emissions by sources and removals by sinks reported under Regulation (EU) No 525/2013

Annex IV.B (d)

Information on how harvesting rates are expected to develop under different policy scenarios

Annex IV.B (e-iv)

A description of how [historical and future harvesting rates disaggregated between energy and non-energy uses] were considered in the determination of the FRL

LULUCF Inventory: Consistency with historical estimates

Art. 8.5 (para 3)

Member States shall demonstrate consistency between the methods and data used to determine the proposed forest reference level in the national forestry accounting plan and those used in the reporting for managed forest land

Annex IV.A (h)

The reference level shall be consistent with greenhouse gas inventories and relevant historical data and shall be based on transparent, complete, consistent, comparable and accurate information. In particular, the model used to construct the reference level shall be able to reproduce historical data from the National Greenhouse Gas Inventory

Annex IV.B (b)

Identification of the carbon pools and greenhouse gases which have been included in the forest reference level, reasons for omitting a carbon pool from the forest reference level determination, and demonstration of the consistency between the carbon pools included in the forest reference level

Annex IV.B (e-i)

A description of how [the area under forest management] was considered in the determination of the forest reference level

Annex IV.B (e-ii)

A description of how [emissions and removals from forests and harvested wood products as shown in greenhouse gas inventories and relevant historical data] were considered in the determination of the forest reference level