What changed between the plenary report and the adopted text

Changed:Article 1 – paragraph 1 – point c a (new): (ca) rules on the issuance and use of certified units;units.

Changed:Article 2 – paragraph 1 – point a: (a) ‘carbon removal’ means the permanent storage of atmospheric or biogenic carbon for several centuries, which is not combined with Enhanced Hydrocarbon RecoveryRecovery;

Changed:Article 2 – paragraph 1 – point h a (new): (ha) ‘carbon farming sequestration ’sequestration’ means an activity related to land management in the subcategories of the land use, land use change and forestry sector covered by Article 2(1) of Regulation (EU) 2018/841, as amended by Regulation (EU) 2023/839, or related to coastal management, consisting of one or more carbon farming practices or processes carried out by an operator that results in the increase of atmospheric or biogenic carbon stored in biogenic carbon pools by enhancing carbon capture, as defined per activity in the certification methodology;

Changed:Article 4 – paragraph 2: 2. A carbon farming activity shall provide net benefits, which shall be quantified using the following formulas: / Net carbon farming sequestration benefit = (CSbaseline – CStotal) – GHGassociated > 0, where: / (a) CSbaseline is the carbon sequestration under the baseline, / (b) CStotal is the total carbon sequestration of the carbon farming activity, / (c) GHGassociated is the direct and indirect greenhouse gas emissions over the entire life cycle of the activity, which are due to the implementation of the carbon farming activity. This includes, among others, emissions due to energy use, transportation, material inputs, and direct and indirect land use change, and covers both impacts within and outside the Union. / Net carbon farming carbon reduction benefit = (RCbaseline – RCtotal – GHGassociated) > 0 / Net carbon farming nitrogen reduction benefit = (N2Obaseline – N2Otota– GHGassociated) > 0 / Net carbon farming methane reduction benefit = (CH4baseline - CH4total– GHGassociated’) > 0 / where: / (a) RCbaseline is the carbon emissions under the baseline; / (b) RCtotal is the total reduction in carbon emissions achieved through the implementation of the carbon farming activity,activity; / (c) GHGassociated is the direct and indirect greenhouse gas emissions over the entire life cycle of the activity, which are due to the implementation of the carbon farming activity. This includes, among others, emissions due to energy use, transportation, material inputs, and direct and indirect land…

Changed:Article 7 – paragraph 3: 3. Where an operator or group of operators report co-benefits that contribute to the sustainability objectives referred to in paragraph 1,1a1, 1a or 1b beyond the minimum sustainability requirements referred to in paragraph 2, they shall comply with the certification methodologies set out in delegated acts referred to in Article 8. The certification methodologies shall incentivise the generation of co-benefits going beyond the minimum sustainability requirements for the objectives referred to in paragraph 1a and shall provide for the possibility of generating a carbon farming premium for such co-benefits, for which the Commission shall set out the methodology by delegated acts by ... [please insert the date one year from the entry into force of this Regulation]. Certificates shall indicate whether an activity has a neutral impact or generates co-benefits for the sustainability objectives.

Changed:Article 9 – paragraph 1: 1. To apply for a certification of compliance with this Regulation, an operator or a group of operators shall submit an application to a certification scheme. Upon acceptance of that application, the operator or a group of operators shall submit to a certification body a comprehensive description of the activity, including the certification methodology applied to assess compliance with Articles 3a to 7, and the expected total net benefit. Groups of operators shall also specify how advisory services on activities are provided, in particular to small-scale operators, and what measures are taken to limit the administrative burden for land managers. For operators or groups of operators involved in cross-border or multi-country projects, a single certification body may be appointed for all cross-border and multi-country projects. / For carbon farming activities, Member States may provide advice to farmers in the framework of the advisory services referred to in Article 15 of Regulation (EU) 2021/2115. / For carbon farming, agricultural parcels registered in the Land Parcel Identification System (LPIS) set out in Article 68 of Regulation (EU) 2021/2116 on which a carbon farming activity certified by a certification scheme is taking place cannot be certified for the same activity by a different certification scheme. / In order to ensure consistency with Annex I (ba),(c), for carbon farming, the following information shall be registered in the Identification system for agricultural parce…parcel…

Changed:Article 12 – paragraph 2: 2. The Commission shall by...[12 months from the date ofentryof entry into force of this Regulation] adopt implementing acts setting out the structure, format, and technical details of the Union registry and the rules and procedures for providing all the information as referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 17.

Changed:Article 14 a (new): Article 14a / The Commission shall provide technical guidance to the Member States on the implementation of Article 9(4) and Article 13 (2)13(2) and (3).

Changed:Article 18 – paragraph 2 – subparagraph 1 a (new): As part of the report in paragraphthis 2,reporting, the Commission shall assess the possible benefits and trade-offs of the inclusion of other long-lived carbon storage products based on the latest scientific evidence and may, where appropriate, present a legislative proposal to the Parliament and to the Council.

Changed:Annex II: (a) name and type of the activity, including whether the activity constitutes a carbon removal, carbon farming sequestration, carbon farming carbon, nitrogen or methane emission reduction, or carbon storage in products activity, including the name and contact details of the operator or group of operators; / (b) the location of the activity, including geographically explicit location of the activity boundaries, respecting 1:5000 mapping scale requirements for the Member State; / (ba) for carbon farming activities, where applicable, a unique identification of the agricultural parcel as registered in the identification system for agricultural parcels provided for in Article 68 of Regulation (EU) 2021/2116 on which carbon farming activity is taking place; / (c) start date and expected end date of the activity; / (i) for carbon removal activities: / (ii) carbon removals under the baseline referred to in Article 4(1), point (a); / (iii) total carbon removals referred to in Article 4(1), point (b); / (ia) for carbon farming activities: / (i) for carbon farming sequestration, net carbon farming sequestration benefit referred to in Article 4(2); / (ii) for carbon farming sequestration, carbon sequestration under the baseline referred to in Article 4(2) first subparagraph ,subparagraph, point (a); / (iii) for carbon farming sequestration, total carbon sequestration referred to in Article 4(2) first subparagraph ,subparagraph, point (b); / (iv) for carbon farming sequestration, increase in direct and indirect gr…gree…

Changed:Annex II a (new): ANNEX IIa / Minimum information to be included in the Union registry referred to in Article 12 / For each certified activity, the Union registry referred to in Article 12 shall include at least the following minimuminformation:minimum information: / (a) name and type of the activity, including whether the activity constitutes a carbon removal activity, a carbon farming sequestration activity, a carbon farming emissions reduction activity for carbon, nitrogen or methane, or a carbon storage in products activity, the name and contact details of the operator or group of operators; / (b) effective start date and expected end date of the activity; / (c) name of the certification scheme; / (d) the Member State where the activity takes place; / (e) the certification methodology for each activity, in accordance with Article 8; / (f) the expected net benefit; / (g) the current status of the certificate (active, withdrawn, expired); / (h) where applicable, the natural or legal holder of a certified unit, the purpose for which that certified unit is held and the price paid to the operator; / (i) for each activity, a link to the certification audit report and, where applicable, updated audit report, in accordance with Article 9; / The Union registry referred to in Article 12 shall also include a list of all recognised certification schemes, their rules and procedures in accordance with Article 11(2), their annual activity reports in accordance with Article 14, the list of their appointed certification bodie…bodi…