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Demonstrate harvesting criteria at national or sub-national level |
Due Diligence |
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- Description:
- Economic operators must provide audited information demonstrating compliance with the harvesting criteria at national or sub-national level. The information must cover, among other things, the country or sub-national region of harvest, legality of harvesting, forest regeneration, protection of designated areas, soil and biodiversity protection, long-term production capacity, monitoring and enforcement systems, and the absence of significant lack of enforcement.
- Frequency:
- Event-triggered
- Check frequency:
- Event-triggered
- Products/Services:
- Biofuels, bioliquids and biomass fuels from forest biomass
- Checking responsibility:
- Economic operators; review by Member State authorities and auditors.
- Check method:
- Check that the information is current, accurate, verifiable and audited, including, where relevant, verification of the underlying data and evidence.
- Rule set:
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- Source reference:
- Article 3(1)
- Source excerpt:
- Member States shall require economic operators to provide audited information establishing compliance with the harvesting criteria at national or sub-national level.
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Demonstrate harvesting criteria at sourcing-area level |
Due Diligence |
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- Description:
- Economic operators must provide audited information demonstrating compliance with the harvesting criteria at forest sourcing-area level, including sourcing-area boundaries, management systems, forest regeneration, protected areas, soil and biodiversity risks, and long-term production capacity.
- Frequency:
- Event-triggered
- Check frequency:
- Event-triggered
- Products/Services:
- Forest biomass for which harvesting criteria are demonstrated at sourcing-area level
- Checking responsibility:
- Economic operators; independent auditors or permitted first-party or second-party auditors.
- Check method:
- Audit of accurate, up-to-date and verifiable evidence, including management systems and related documents, maps, data and inspection results.
- Rule set:
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- Source reference:
- Article 4
- Source excerpt:
- Where evidence of compliance with one or several harvesting criteria at national or sub-national level is not available, Member States shall require economic operators to provide audited information that those criteria have been complied with through management systems that are in place and implemented at the level of the sourcing area.
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Demonstrate LULUCF criteria at national level |
Due Diligence |
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- Description:
- Economic operators must provide audited information confirming compliance with the LULUCF criteria at national level. They must demonstrate either an appropriate nationally determined contribution or an appropriate legal framework for conserving and enhancing carbon stocks and sinks, together with compliance with the relevant emissions and removals requirements.
- Frequency:
- Event-triggered
- Check frequency:
- Event-triggered
- Products/Services:
- Forest biomass originating from countries or regional economic integration organisations for which LULUCF criteria are demonstrated at national level
- Checking responsibility:
- Economic operators; auditing bodies.
- Check method:
- Audit of evidence concerning Paris Agreement party status, the nationally determined contribution or applicable national or sub-national laws, and the relevant emissions, removals and carbon-stock data.
- Rule set:
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- Source reference:
- Article 5
- Source excerpt:
- Member States shall require economic operators to provide audited information that confirms compliance with the criteria on land use, land use change and forestry (LULUCF) at national level.
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Demonstrate LULUCF criteria at sourcing-area level |
Due Diligence |
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- Description:
- Economic operators must provide audited information demonstrating the long-term maintenance or strengthening of forest carbon stocks and sinks at sourcing-area level. They must identify areas and carbon pools, calculate historical reference values, prepare management scenarios and long-term projections, compare them, and put adequate monitoring and verification systems in place.
- Frequency:
- Event-triggered
- Check frequency:
- Event-triggered
- Products/Services:
- Forest biomass for which LULUCF criteria are demonstrated at sourcing-area level
- Checking responsibility:
- Economic operators; independent auditors.
- Check method:
- Audit of sourcing-area boundaries, carbon pools, historical reference values, management scenarios, projections, comparisons, and monitoring and verification systems.
- Rule set:
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- Source reference:
- Article 6
- Source excerpt:
- Where evidence of compliance with the LULUCF criteria at national level is not available, Member States shall require economic operators to provide audited information confirming the existence and implementation of management systems at the level of the forest sourcing area, to ensure that carbon stocks and sinks levels in the forest are maintained or strengthened over the long-term.
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Sustainability claims and underlying data |
Record Keeping |
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- Description:
- Economic operators must submit reliable information substantiating their sustainability claims and make available, on request, the detailed data used to compile that information.
- Frequency:
- Event-triggered
- Check frequency:
- Event-triggered
- Products/Services:
- Sustainability claims concerning forest biomass
- Checking responsibility:
- Economic operators; competent authorities and auditors upon request or during an audit.
- Check method:
- Submission and, on request, provision of the underlying detailed data; assessment of the reliability and verifiability of the evidence.
- Rule set:
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- Source reference:
- Article 7(1)(a)
- Source excerpt:
- submit reliable information substantiating their sustainability claims, demonstrating that the requirements set out in Articles 3 to 6 have been duly fulfilled, and make available, on request, the detailed data that were used to compile that information.
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Use the mass-balance system |
Record Keeping |
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- Description:
- Economic operators must use the mass-balance system referred to in Article 30(1) of Directive (EU) 2018/2001.
- Frequency:
- Continuous
- Check frequency:
- Continuous
- Products/Services:
- Forest biomass within the scope of the sustainability criteria
- Checking responsibility:
- Economic operators; review by auditors and competent authorities.
- Check method:
- Verification that the supply chain is operated using the prescribed mass-balance system.
- Rule set:
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- Source reference:
- Article 7(1)(b)
- Source excerpt:
- use the mass balance system referred to in paragraph 1 of Article 30 of Directive (EU) 2018/2001;
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Independent audit of submitted information |
Due Diligence |
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- Description:
- Economic operators must arrange an adequate independent third-party audit of the submitted information, subject to the permitted exceptions for audits up to the first gathering point.
- Frequency:
- Event-triggered
- Check frequency:
- Event-triggered
- Products/Services:
- Information submitted to demonstrate compliance with the harvesting and LULUCF criteria
- Checking responsibility:
- Economic operators; independent third party or permitted first-party or second-party auditor.
- Check method:
- Arrangement of an adequate independent third-party audit; for national and sub-national compliance, first-party or second-party auditing may be used up to the first gathering point.
- Rule set:
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- Source reference:
- Article 7(1)(c)
- Source excerpt:
- arrange for an adequate standard of independent third-party auditing of the information submitted, except for compliance at national and sub-national level with the harvesting and LULUCF criteria, for which a first-party or second-party auditing may be provided for up to the first gathering point of the forest biomass;
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Transparency of the auditing approach |
Stakeholder Engagement |
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- Description:
- Economic operators must ensure an adequate level of transparency, taking into account the need for public scrutiny of the auditing approach.
- Frequency:
- Continuous
- Check frequency:
- Continuous
- Products/Services:
- Audit approach for sustainability evidence
- Checking responsibility:
- Economic operators; review by competent authorities and the public through the required transparency.
- Check method:
- Ensuring an adequate level of transparency, taking into account public scrutiny of the auditing approach.
- Rule set:
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- Source reference:
- Article 7(1)(d)
- Source excerpt:
- ensure an adequate level of transparency taking into account the need for public scrutiny of the auditing approach;
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Evidence of regular audits |
Record Keeping |
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- Description:
- Economic operators must provide evidence that relevant audits are conducted regularly, including periodic inspections where relevant.
- Frequency:
- Other
- Check frequency:
- Other
- Products/Services:
- Relevant audits and sustainability evidence
- Checking responsibility:
- Economic operators; auditors and competent authorities.
- Check method:
- Provision of evidence that relevant audits are conducted regularly, including periodic inspections where relevant.
- Rule set:
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- Source reference:
- Article 7(1)(e)
- Source excerpt:
- provide evidence that relevant audits are regularly conducted, including through periodic inspections where relevant.
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Emtract Ingest