CLIMATE MITIGATION – REHABILITATION AND REFORESTATION

1. Forest management plan or equivalent instrument 1.1. The activity takes place on area that is subject to a forest management plan or an equivalent instrument, as set out in national law or, where national law does not define a forest management plan or equivalent instrument, as referred to in the FAO definition of ‘forest area with long-term forest management plan’ (30). The forest management plan or the equivalent instrument covers a period of 10 years or more, and is continuously updated.

Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

Indicator 1. Forest management planning at a level appropriate to the size and scale of the operation, including: a. a long-term resources analysis; b. a periodic or ongoing forest inventory; c. a land classification system; d. biodiversity at landscape scales; e. soils inventory and maps, where available; f. access to and use of growth-and-yield modeling capabilities; g. up-to-date maps or a geographic information system (GIS); h. recommended sustainable harvest levels for areas available for harvest; and i. consideration of non-timber issues such as recreation, tourism, pilot projects and economic incentive programs to promote water protection, carbon storage, bioenergy feedstock production, or biological diversity conservation, or to address climate-induced ecosystem change.

1. Forest management plan or equivalent instrument 1.2. Information is provided on the following points that are not already documented in the forest management plan or equivalent system: (a) management goals, including major constraints (31);

Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

Indicator 1. Forest management planning at a level appropriate to the size and scale of the operation, including: a. a long-term resources analysis; b. a periodic or ongoing forest inventory; c. a land classification system; d. biodiversity at landscape scales; e. soils inventory and maps, where available; f. access to and use of growth-and-yield modeling capabilities; g. up-to-date maps or a geographic information system (GIS); h. recommended sustainable harvest levels for areas available for harvest; and i. consideration of non-timber issues such as recreation, tourism, pilot projects and economic incentive programs to promote water protection, carbon storage, bioenergy feedstock production, or biological diversity conservation, or to address climate-induced ecosystem change.

1. Forest management plan or equivalent instrument (b) general strategies and activities planned to reach the management goals, including expected operations over the whole forest cycle;

Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

1. Forest management plan or equivalent instrument (c) definition of the forest habitat context, including main existing and intended forest tree species, and their extent and distribution;

Performance Measure 1.1 Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

Performance Measure 2.1. Certified Organizations shall promptly reforest after final harvest.

Performance Measure 12.2. Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees, associations or other partners develop, contribute to, or use national, state, provincial or regional analyses in support of their sustainable forestry programs.

1. Forest management plan or equivalent instrument (d) definition of the area according to its gazetting in the land registry;

Performance Measure 1.1 Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

1. Forest management plan or equivalent instrument (e) compartments, roads, rights of way and other public access, physical features including waterways, areas under legal and other restrictions;

Performance Measure 1.1 Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

Performance Measure 2.3. Certified Organizations shall implement practices that protect and maintain forest and soil productivity and soil health.

Indicator 2.3.6 Road construction, skidding layout, and harvest plans designed to minimize impacts to soil productivity and soil health.

Performance Measure 3.2 Certified Organizations shall implement water, wetland, and riparian protection programs based on climate, soil type, terrain, vegetation, ecological function, harvesting system, state best management practices (BMPs), provincial guidelines and other applicable factors.

1. Forest management plan or equivalent instrument (f) measures deployed to maintain the good condition of forest ecosystems;

1. Forest management plan or equivalent instrument (g) consideration of societal issues (including preservation of landscape, consultation of stakeholders in accordance with the terms and conditions laid down in national law);

Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

Indicator 6. Assessment of the local or regional social, environmental, and economic effects of forest management operations contained in the forest management plan.

Performance Measure 8.1. Certified Organizations shall recognize and respect Indigenous Peoples’ rights.

1. Forest management plan or equivalent instrument (h) assessment of forest related risks, including forest fires, and pests and diseases outbreaks, with the aim of preventing, reducing and controlling the risks and measures deployed to ensure protection and adaptation against residual risks;

1. Forest management plan or equivalent instrument (i) all DNSH criteria relevant to forest management.

See DNSH criteria

1. Forest management plan or equivalent instrument 1.3. The sustainability of the forest management systems, as documented in the plan referred to in point 1.1, is ensured by choosing the most ambitious of the following approaches: (a) the forest management matches the applicable national definition of sustainable forest management;

Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

SFI Section 14 - Definitions sustainable forestry: To meet the needs of the present without compromising the ability of future generations to meet their own needs by practicing a land stewardship ethic that integrates reforestation and the managing, growing, nurturing, and harvesting of trees for useful products and ecosystem services such as the conservation of soil, air and water quality, carbon, biological diversity, wildlife and aquatic habitats, recreation, and aesthetics.

1. Forest management plan or equivalent instrument (b) the forest management matches the Forest Europe definition (32) of sustainable forest management, and complies with the Pan-European Operational Level Guidelines for Sustainable Forest Management (33);

See E20

1. Forest management plan or equivalent instrument (c) the management system in place complies with the forest sustainability criteria laid down in Article 29(6) of Directive (EU) 2018/2001, and as of the date of its application with the implementing act on operational guidance for energy from forest biomass adopted under Article 29(8) of that Directive.

SFI certification would satisfy the approach in A

1. Forest management plan or equivalent instrument 1.4. The activity does not involve the degradation of land with high carbon stock (34).

2. Climate benefit analysis 2.1. For areas that comply with the requirements at forest sourcing area level to ensure that carbon stocks and sinks levels in the forest are maintained or strengthened over the long term in accordance with Article 29(7), point (b), of Directive (EU) 2018/2001 the activity complies with the following criteria: (a) the climate benefit analysis demonstrates that the net balance of GHG emissions and removals generated by the activity over a period of 30 years after the beginning of the activity is lower than a baseline, corresponding to the balance of GHG emissions and removals over a period of 30 years starting at the beginning of the activity, associated to the business-as-usual practices that would have occurred on the involved area in the absence of the activity;

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis (b) long-term climate benefits are considered demonstrated by proof of alignment with Article 29(7), point (b), of Directive (EU) 2018/2001.

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis 2.2. For areas that do not comply with the requirements at forest sourcing area level to ensure that carbon stocks and sinks levels in the forest are maintained or strengthened over the long term in accordance with Article 29(7), point (b), of Directive (EU) 2018/2001 the activity complies with the following criteria: (a) the climate benefit analysis demonstrates that the net balance of GHG emissions and removals generated by the activity over a period of 30 years after the beginning of the activity is lower than a baseline, corresponding to the balance of GHG emissions and removals over a period of 30 years starting at the beginning of the activity, associated to the business-as-usual practices that would have occurred on the involved area in the absence of the activity.

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis (b) the projected long-term average net GHG balance of the activity is lower than the long-term average GHG balance projected for the baseline, referred to in point 2.2, where long term corresponds to the longer duration between 100 years and the duration of an entire forest cycle.

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis 2.3. The calculation of climate benefit complies with all of the following criteria: (a) the analysis is consistent with the 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (35). The climate benefit analysis is based on transparent, accurate, consistent, complete and comparable information, covers all carbon pools impacted by the activity, including above-ground biomass, below-ground biomass, deadwood, litter and soil, relies on the most conservative assumptions for calculations and includes appropriate considerations about the risks of non-permanence and reversals of carbon seques­ tration, the risk of saturation and the risk of leakage.

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis (b) the business-as-usual practices, including harvesting practices, are one of the following: (i) the management practices as documented in the latest version of the forest management plan or equivalent instrument before the start of the activity, if any; (ii) the most recent business-as-usual practices prior to the start of the activity;

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis (c) the resolution of the analysis is proportionate to the size of the area concerned and values specific to the area concerned are used.

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis (d) emissions and removals that occur due to natural disturbances, such as pests and diseases infestations, forest fires, wind, storm damages, that impact the area and cause underperformance do not result in non- compliance with Regulation (EU) 2020/852, provided that the climate benefit analysis is consistent with the 2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories regarding emissions and removals due to natural disturbances.

Performance Measure 9.1 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address the climate change risks to forests and forest operations and develop appropriate adaptation objectives and strategies. Strategies are based on best scientific information.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

2. Climate benefit analysis 2.4. Forest holdings under 13ha are not required to perform a climate benefit analysis.

SFI FM Standard does not cover a forest area of this size.

3.     Guarantee of permanence 3.1. In accordance with national law, the forest status of the area in which the activity takes place is guaranteed by one of the following measures: (a) the area is classified in the permanent forest estate as defined by the FAO (36); (b) the area is classified as a protected area; (c) the area is the subject of any legal or contractual guarantee ensuring that it will remain a forest.

Performance Measure 1.3. Certified Organizations shall not have within the scope of their certification to this SFI Standard, forest lands that have been converted to non-forest land use.

3.     Guarantee of permanence 3.2. In accordance with national law, the operator of the activity commits that future updates to the forest management plan or equivalent instrument, beyond the activity that is financed, will continue to seek the climate benefits as determined in point 2. Besides, the operator of the activity commits to compensate any reduction in the climate benefit determined in point 2 with an equivalent climate benefit resulting from the conduct of an activity that corresponds to one of the forestry activities defined in this Regulation.

The SFI 2022 Forest Management Standard does require long-term sustainable management of forests, but it cannot account for future disposition of forest lands to a new owner. They can be no way to guarantee ongoing financing of the climate benefits after a change in ownership.

4. Audit Within two years after the beginning of the activity and every 10 years thereafter, the compliance of the activity with the substantial contribution to climate change mitigation criteria and the DNSH criteria are verified by either of the following: (a) the relevant national competent authorities; (b) an independent third-party certifier, at the request of national authorities or the operator of the activity. In order to reduce costs, audits may be performed together with any forest certification, climate certification or other audit. The independent third-party certifier may not have any conflict of interest with the owner or the funder, and may not be involved in the development or operation of the activity.

SFI certification requires an annual third-party audit to maintain SFI certification. SFI Section 10 SFI 2022 Audit Procedures and Auditor Qualifications and Accreditation, Part 6. addresses certification body independence and conflict of interest.

5. Group Assessment The compliance with the criteria for substantial contribution to climate change mitigation and with DNSH criteria may be checked: (a) at the level of the forest sourcing area (37) as defined in Article 2, point (30), of Directive (EU) 2018/2001;

SFI has three standards that address forest sustainability and therefore address climate change mitigation.

-SFI 2022 Forest Management Standard -SFI Small Lands Group Certification Module -SFI Small Scale Forest Management Module for Indigenous Peoples and Families

5. Group Assessment (b) at the level of a group of holdings sufficiently homogeneous to evaluate the risk of the sustainability of the forest activity, provided that all those holdings have a durable relationship between them and participate in the activity and the group of those holdings remains the same for all subsequent audits.

Addressed by SFI Section 10, Appendix 2 - Group Certification Organizations

DNSH 2 - Climate Change Adaptation The activity complies with the criteria set out in Appendix A to this Annex.

Performance Measure 9.2 Certified Organizations shall individually and/or through cooperative efforts involving SFI Implementation Committees or other partners identify and address opportunities to mitigate the effects associated with its forest operations on climate change.

DNSH 3 - Sustainable use and protection of water and marine resources The activity complies with the criteria set out in Appendix B to this Annex. Detailed information referred to in point 1.2. (i) includes provisions to comply with the criteria set out in Appendix B to this Annex.

Performance Measure 3.1. Certified Organizations shall meet or exceed all applicable federal, provincial, state and local water quality laws and meet or exceed best management practices.

Performance Measure 3.2. Certified Organizations shall implement water, wetland, and riparian protection programs based on climate, soil type, terrain, vegetation, ecological function, harvesting system, state best management practices (BMPs), provincial guidelines and other applicable factors.

DNSH 4 - Transition to a circular economy The silvicultural change induced by the activity on the area covered by the activity is not likely to result in a significant reduction of sustainable supply of primary forest biomass suitable for the manufacturing of wood-based products with long-term circularity potential. This criterion may be demonstrated through the climate benefits analysis referred to in point (2).

DNSH 5 - Pollution prevention and control The use of pesticides is reduced and alternative approaches or techniques, which may include non-chemical alternatives to pesticides, are favored, in accordance with Directive 2009/128/EC, with exception of occasions where the use of pesticides is needed to control outbreaks of pests and of diseases.

Performance Measure 2.2. Certified Organizations shall have a program to minimize chemical use required to achieve management objectives while protecting employees, neighbors, the public and the environment, including wildlife and aquatic habitats.

DNSH 5 - Pollution prevention and control. The activity minimizes the use of fertilizers and does not use manure. The activity complies with Regulation (EU) 2019/1009 or national rules on fertilizers or soil improvers for agricultural use.

Performance Measure 2.2. Certified Organizations shall have a program to minimize chemical use required to achieve management objectives while protecting employees, neighbors, the public and the environment, including wildlife and aquatic habitats.

DNSH 5 - Pollution prevention and control Well documented and verifiable measures are taken to avoid the use of active ingredients that are listed in the Annex I, part A, of Regulation (EU) 2019/1021 (38), the Rotterdam Convention on the prior informed consent procedure for certain hazardous chemicals and pesticides in international trade, the Minamata Convention on Mercury, the Montreal Protocol on Substances that Deplete the Ozone Layer, and of active ingredients that are listed as classification Ia (‘extremely hazardous’) or Ib (‘highly hazardous’) in the WHO Recommended Classification of Pesticides by Hazard. The activity complies with the relevant national law on active ingredients.

Performance Measure 2.2. Certified Organizations shall have a program to minimize chemical use required to achieve management objectives while protecting employees, neighbors, the public and the environment, including wildlife and aquatic habitats.

Indicator 5. The World Health Organization (WHO) type 1A and 1B pesticides shall be prohibited, except where no other viable alternative is available.

DNSH 5 - Pollution prevention and control. Pollution of water and soil is prevented and cleaning up measures are undertaken when pollution occurs.

Performance Measure 2.2. Certified Organizations shall have a program to minimize chemical use required to achieve management objectives while protecting employees, neighbors, the public and the environment, including wildlife and aquatic habitats.

Indicator 8: Use of management practices appropriate to the situation, such as: i. use of spill response plans and chemical spill kits

Performance Measure 3.1. Certified Organizations shall meet or exceed all applicable federal, provincial, state and local water quality laws and meet or exceed best management practices.

Performance Measure 3.2. Certified Organizations shall implement water, wetland, and riparian protection programs based on climate, soil type, terrain, vegetation, ecological function, harvesting system, state best management practices (BMPs), provincial guidelines and other applicable factors.

Performance Measure 11.1 Certified Organizations shall comply with applicable federal, provincial, state, and local forestry and environmental laws and regulations.

DNSH 6 - Protection and restoration of biodiversity and ecosystems In areas designated by the national competent authority for conservation or in habitats that are protected, the activity is in accordance with the conservation objectives for those areas.

Performance Measure 1.1. Certified Organizations shall ensure that forest management plans include long-term harvest levels that are sustainable and consistent with appropriate growth-and-yield models.

Performance Measure 4.1. Certified Organizations shall conserve biological diversity.

Performance Measure 4.2. Certified Organizations shall protect threatened and endangered species, critically imperiled and imperiled species (Forests with Exceptional Conservation Values), and natural communities, and old-growth forests.

Performance Measure 4.3. Certified Organizations shall manage to protect ecologically important sites in a manner that takes into account their unique qualities.

Performance Measure 4.4. Certified Organizations shall apply knowledge gained through research, science, technology, field experience and the results of monitoring of the effectiveness of conservation-related programs to manage wildlife habitat and contribute to the conservation of biological diversity.

Performance Measure 11.1. Certified Organizations shall comply with applicable federal, provincial, state, and local forestry and environmental laws and regulations.

DNSH 6 - Protection and restoration of biodiversity and ecosystems There is no conversion of habitats specifically sensitive to biodiversity loss or with high conservation value, or of areas set aside for the restoration of such habitats in accordance with national law.

Performance Measure 1.2. Certified Organizations shall not convert one forest cover type to another forest cover type unless an assessment has been conducted to determine ecological impacts and provide appropriate justification.

Performance Measure 1.3. Certified Organizations shall not have within the scope of their certification to this SFI Standard, forest lands that have been converted to non-forest land use.

Performance Measure 4.2. Certified Organizations shall protect threatened and endangered species, critically imperiled and imperiled species (Forests with Exceptional Conservation Values), and natural communities, and old-growth forests.

DNSH 6 - Protection and restoration of biodiversity and ecosystems Detailed information referred to in point 1.2.(i) includes provisions for maintaining and possibly enhancing biodiversity in accordance with national and local provisions, including the following: (a) ensuring the good conservation status of habitat and species, main­tenance of typical habitat species;

Performance Measure 4.1. Certified Organizations shall conserve biological diversity.

Performance Measure 4.2. Certified Organizations shall protect threatened and endangered species, critically imperiled and imperiled species (Forests with Exceptional Conservation Values), and natural communities, and old-growth forests.

DNSH 6 - Protection and restoration of biodiversity and ecosystems (b) excluding the use or release of invasive alien species;

Performance Measure 2.1. Certified Organizations shall promptly reforest after final harvest.

Performance Measure 2.4. Certified Organizations shall manage to protect forests from damaging agents, such as environmentally or economically undesirable levels of wildfire, pests, diseases, and invasive species, to maintain and improve long-term forest health, productivity, and economic viability

Performance Measure 4.1. Certified Organizations shall conserve biological diversity.

DNSH 6 - Protection and restoration of biodiversity and ecosystems (c) excluding the use of non-native species unless it can be demonstrated that: (i) the use of the forest reproductive material leads to favourable and appropriate ecosystem conditions (such as climate, soil criteria and vegetation zone, forest fire resilience); (ii) the native species currently present on the site are not anymore adapted to projected climatic and pedo-hydrological conditions.

Performance Measure 2.1. Certified Organizations shall promptly reforest after final harvest.

Performance Measure 2.4. Certified Organizations shall manage to protect forests from damaging agents, such as environmentally or economically undesirable levels of wildfire, pests, diseases, and invasive species, to maintain and improve long-term forest health, productivity, and economic viability

Performance Measure 4.1. Certified Organizations shall conserve biological diversity.

DNSH 6 - Protection and restoration of biodiversity and ecosystems (d) ensuring the maintenance and improvement of physical, chemical and biological quality of the soil;

Performance Measure 2.3. Certified Organizations shall implement practices that protect and maintain forest and soil productivity and soil health.

DNSH 6 - Protection and restoration of biodiversity and ecosystems (e) promoting biodiversity-friendly practices that enhance forests’ natural processes;

DNSH 6 - Protection and restoration of biodiversity and ecosystems (f) excluding the conversion of high-biodiverse ecosystems into less biodiverse ones;