Commission Decision

of 10 June 2010

on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC

(notified under document C(2010) 3751)

(2010/335/EU)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC [1], and in particular Annex V, part C, point 10 thereof,

Whereas:

(1) Directive 2009/28/EC lays down rules for calculating the greenhouse gas impact of biofuels, bioliquids and their fossil fuel comparators, which take into account emissions from carbon stock changes caused by land use change. Directive 98/70/EC of the European Parliament and of the Council of 13 October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC [2] includes corresponding rules as far as biofuels are concerned.

(2) The Commission should draw its guidelines for the calculation of land carbon stocks on the 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories. Those Guidelines were intended for national greenhouse gas inventories and are not expressed in a form that is readily applicable by economic operators. It is therefore appropriate, where IPCC Guidelines for National Greenhouse Gas Inventories lack the necessary information for purposes of biofuel and bioliquid production or where such information is not accessible, to draw on other scientific sources of data.

(3) For the calculation of the carbon stocks in soil organic matter it is appropriate to take into account climate, soil type, land cover, land management and input. For mineral soils, the IPCC Tier 1 methodology for soil organic carbon is an appropriate method to use for this purpose as it covers the global level. For organic soils, the IPCC methodology addresses in particular carbon loss following soil drainage and does this only through annual losses. As soil drainage normally results in high carbon stock loss that cannot be compensated by the greenhouse gas saving of biofuels or bioliquids and as drainage of peatland soil is prohibited by the sustainability criteria laid down by Directive 2009/28/EC, it suffices to lay down general rules for determining soil organic carbon or carbon losses in organic soils.

(4) For the calculation of carbon stock in living biomass and dead organic matter a low complexity approach corresponding to IPCC Tier 1 methodology for vegetation should be an appropriate method. In accordance with that methodology it is reasonable to assume that all carbon stock in living biomass and dead organic matter is lost from the land upon conversion. Dead organic matter is usually of low significance in land conversion for the establishment of crops for the production of biofuels and bioliquids, but should be taken into account at least for closed forests.

(5) In calculating the greenhouse gas impact of land conversion, economic operators should be able to use actual values for the carbon stocks associated with the reference land use and the land use after conversion. They should also be able to use standard values and it is appropriate for these guidelines to provide them. It is not necessary, however, to provide standard values for improbable combinations of climate and soil type.

(6) Annex V to Directive 2009/28/EC sets out the method for calculating greenhouse gas impacts and contains rules for the calculation of annualised emissions of carbon stock changes from land use changes. The guidelines annexed to this Decision establish rules for the calculation of land carbon stocks, completing the rules laid down in the Annex V,

HAS ADOPTED THIS DECISION:

Article 1

The guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC are set out in the Annex to this Decision.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 10 June 2010.

For the Commission

Günther Oettinger

Member of the Commission

[1] OJ L 140, 5.6.2009, p. 16.

[2] OJ L 350, 28.12.1998, p. 58.

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ANNEX

Guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC

TABLE OF CONTENTS

1. Introduction

2. Consistent representation of land carbon stocks

3. Calculation of carbon stocks

4. Soil organic carbon stock

5. Above and below ground vegetation carbon stock

6. Standard soil carbon stock in mineral soils

7. Factors reflecting the difference in soil organic carbon compared to the standard soil organic carbon

8. Carbon stock values for above and below ground vegetation carbon stock

1. INTRODUCTION

These guidelines establish the rules for the calculation of land carbon stocks, both for the reference land use (CSR, as defined in point 7 of Annex V to Directive 2009/28/EC) and the actual land use (CSA, as defined in point 7 of Annex V to Directive 2009/28/EC).

In point 2 rules are provided in order that land carbon stocks are consistently determined. Point 3 provides the general rule for the calculation of carbon stocks, which consist of two components: soil organic carbon and carbon stock in the above and below ground vegetation.

Point 4 provides detailed rules for determining the soil organic carbon stock. For mineral soils it provides the option of following a method that allows the use of values provided for in the guidelines, while the option of using alternative methods is also provided for. For organic soils methods are described, but the guidelines do not contain values for determining soil organic carbon stock in organic soils.

Point 5 provides detailed rules for carbon stock in vegetation, but is only relevant in the case the choice is made not to use values for above and below ground vegetation carbon stock provided in point 8 of the guidelines (the use of the values provided in point 8 is not obligatory and for certain cases it may not contain the appropriate values).

Point 6 provides the rules to select the appropriate values in case the choice is made to use the guidelines’ values related to soil organic carbon in mineral soils (these values are provided in points 6 and 7). In these rules reference is made to data layers on climate regions and soil type available through the online Transparency platform established by Directive 2009/28/EC. Those data layers are detailed layers underlying figures 1 and 2 below.

Point 8 provides values for carbon stock in the above and below ground vegetation and related parameters. Points 7 and 8 provide values for four different land use categories: cropland, perennial crops, grassland and forest land.

Figure 1

Climate regions

Legend: 1 = Tropical, montane; 2 = Tropical, wet; 3 = Tropical, moist, 4 = Tropical, dry; 5 = Warm temperate, moist; 6 = Warm temperate, dry; 7 = Cool temperate, moist; 8 = Cool temperate, dry; 9 = Boreal, moist; 10 = Boreal, dry; 11 = Polar, moist; 12 = Polar, dry.

+++++ TIFF +++++

Figure 2

Geographic distribution of soil types

Legend: 1 = Organic; 2 = Sandy Soils; 3 = Wetland Soils; 4 = Volcanic Soils; 5 = Spodic Soils; 6 = High Activity Clay Soils; 7 = Low Activity Clay Soils; 8 = Other Areas.

+++++ TIFF +++++

2. CONSISTENT REPRESENTATION OF LAND CARBON STOCKS

For determining the carbon stock per unit area associated with CSR and CSA the following rules shall apply:

(1) the area for which the land carbon stocks are calculated shall for the entire area have similar:

(a) biophysical conditions in terms of climate and soil type;

(b) management history in terms of tillage;

(c) input history in terms of carbon input to soil.

(2) the carbon stock of the actual land use, CSA, shall be taken as:

- in the case of loss of carbon stock: the estimated equilibrium carbon stock that the land will reach in its new use,

- in the case of carbon stock accumulation: the estimated carbon stock after 20 years or when the crop reaches maturity, whichever the earlier.

3. CALCULATION OF CARBON STOCKS

For the calculation of CSR and CSA the following rule shall apply:

CSi = (SOC + CVEG) × A

where:

CSI = the carbon stock per unit area associated with the land use i (measured as mass of carbon per unit area, including both soil and vegetation);

SOC = soil organic carbon (measured as mass of carbon per hectare), calculated in accordance with point 4;

CVEG = above and below ground vegetation carbon stock (measured as mass of carbon per hectare), calculated in accordance with point 5 or selected from the appropriate values in point 8;

A = factor scaling to the area concerned (measured as hectares per unit area).

4. SOIL ORGANIC CARBON STOCK

4.1. Mineral soils

For the calculation of SOC the following rule may be used:

SOC = SOCST × FLU × FMG × FI

where:

SOC = soil organic carbon (measured as mass of carbon per hectare);

SOCST = standard soil organic carbon in the 0-30 centimetre topsoil layer (measured as mass of carbon per hectare);

FLU = land use factor reflecting the difference in soil organic carbon associated with the type of land use compared to the standard soil organic carbon;

FMG = management factor reflecting the difference in soil organic carbon associated with the principle management practice compared to the standard soil organic carbon;

FI = input factor reflecting the difference in soil organic carbon associated with different levels of carbon input to soil compared to the standard soil organic carbon.

For SOCST the appropriate values presented in point 6 shall apply.

For FLU, FMG and FI the appropriate values presented in point 7 shall apply.

As an alternative to using the above rule, other appropriate methods, including measurements, may be used to determine SOC. As far as such methods are not based on measurements, they shall take into account climate, soil type, land cover, land management and inputs.

4.2. Organic soils (histosols)

For determining SOC, appropriate methods shall be used. Such methods shall take into account the entire depth of the organic soil layer as well as climate, land cover and land management and input. Such methods may include measurements.

Where carbon stock affected by soil drainage is concerned, losses of carbon following drainage shall be taken into account by appropriate methods. Such methods may be based on annual losses of carbon following drainage.

5. ABOVE AND BELOW GROUND VEGETATION CARBON STOCK

Except where a value for CVEG set out in point 8 is used, for the calculation of CVEG the following rule shall apply:

CVEG = CBM + CDOM

where:

CVEG = above and below ground vegetation carbon stock (measured as mass of carbon per hectare);

CBM = above and below ground carbon stock in living biomass (measured as mass of carbon per hectare), calculated in accordance with point 5.1;

CDOM = above and below ground carbon stock in dead organic matter (measured as mass of carbon per hectare), calculated in accordance with point 5.2.

For CDOM the value of 0 may be used, except in the case of forest land — excluding forest plantations — having more than 30 % canopy cover.

5.1. Living biomass

For the calculation of CBM the following rule shall apply:

CBM = CAGB + CBGB

where:

CBM = above and below ground carbon stock in living biomass (measured as mass of carbon per hectare);

CAGB = above ground carbon stock in living biomass (measured as mass of carbon per hectare), calculated in accordance with point 5.1.1;

CBGB = below ground carbon stock in living biomass (measured as mass of carbon per hectare), calculated in accordance with point 5.1.2.

5.1.1. Above ground living biomass

For the calculation of CAGB the following rule shall apply:

CAGB = BAGB × CFB

where:

CAGB = above ground carbon stock in living biomass (measured as mass of carbon per hectare);

BAGB = weight of above ground living biomass (measured as mass of dry matter per hectare);

CFB = carbon fraction of dry matter in living biomass (measured as mass of carbon per mass of dry matter).

For cropland, perennial crops and forest plantations the value for BAGB shall be the average weight of the above ground living biomass during the production cycle.

For CFB the value of 0,47 may be used.

5.1.2. Below ground living biomass

For the calculation of CBGB one of the following two rules shall be used:

(1) CBGB = BBGB × CFB

where:

CBGB = below ground carbon stock in living biomass (measured as mass of carbon per hectare);

BBGB = weight of below ground living biomass (measured as mass of dry matter per hectare);

CFB = carbon fraction of dry matter in living biomass (measured as mass of carbon per mass of dry matter).

For cropland, perennial crops and forest plantations the value for BBGB shall be the average weight of the below ground living biomass during the production cycle.

For CFB the value of 0,47 may be used.

(2) CBGB = CAGB × R

where:

CBGB = below ground carbon stock in living biomass (measured as mass of carbon per hectare);

CAGB = above ground carbon stock in living biomass (measured as mass of carbon per hectare);

R = ratio of below ground carbon stock in living biomass to above ground carbon stock in living biomass.

Appropriate values for R set out in point 8 may be used.

5.2. Dead organic matter

For the calculation of CDOM the following rule shall apply:

CDOM = CDW + CLI

where:

CDOM = above and below ground carbon stock in dead organic matter (measured as mass of carbon per hectare);

CDW = carbon stock in dead wood pool (measured as mass of carbon per hectare), calculated in accordance with point 5.2.1;

CLI = carbon stock in litter (measured as mass of carbon per hectare), calculated in accordance with point 5.2.2.

5.2.1. Carbon stock in dead wood pool

For the calculation of CDW the following rule shall apply:

CDW = DOMDW × CFDW

where:

CDW = carbon stock in dead wood pool (measured as mass of carbon per hectare);

DOMDW = weight of dead wood pool (measured as mass of dry matter per hectare);

CFDW = carbon fraction of dry matter in dead wood pool (measured as mass of carbon per mass of dry matter).

For CFDW the value of 0,5 may be used.

5.2.2. Carbon stock in litter

For the calculation of CLI the following rule shall apply:

CLI = DOMLI × CFLI

where:

CLI = carbon stock in litter (measured as mass of carbon per hectare);

DOMLI = weight of litter (measured as mass of dry matter per hectare);

CFLI = carbon fraction of dry matter in litter (measured as mass of carbon per mass of dry matter).

For CFLI the value of 0,4 may be used.

6. STANDARD SOIL CARBON STOCK IN MINERAL SOILS

A value for SOCST shall be selected from table 1, based on the appropriate climate region and soil type of the area concerned as set out in points 6.1 and 6.2.

Table 1

SOCST, standard soil organic carbon in the 0-30 centimetre topsoil layer

(tonnes of carbon per hectare) |

Climate Region | Soil type |

| High activity clay soils | Low activity clay soils | Sandy soils | Spodic soils | Volcanic soils | Wetland soils |

Boreal | 68 | — | 10 | 117 | 20 | 146 |

Cold temperate, dry | 50 | 33 | 34 | — | 20 | 87 |

Cold temperate, moist | 95 | 85 | 71 | 115 | 130 | 87 |

Warm temperate, dry | 38 | 24 | 19 | — | 70 | 88 |

Warm temperate, moist | 88 | 63 | 34 | — | 80 | 88 |

Tropical, dry | 38 | 35 | 31 | — | 50 | 86 |

Tropical, moist | 65 | 47 | 39 | — | 70 | 86 |

Tropical, wet | 44 | 60 | 66 | — | 130 | 86 |

Tropical, montane | 88 | 63 | 34 | — | 80 | 86 |

6.1. Climate region

The appropriate climate region for the selection of the appropriate value for SOCST shall be determined from the climate region data layers available through the Transparency platform established by Article 24 of Directive 2009/28/EC.

6.2. Soil type

The appropriate soil type shall be determined according to figure 3. The soil type data layers available through the Transparency platform established by Article 24 of Directive 2009/28/EC may be used as guidance to determine the appropriate soil type.

Figure 3

Classification of soil types

+++++ TIFF +++++

7. FACTORS REFLECTING THE DIFFERENCE IN SOIL ORGANIC CARBON COMPARED TO THE STANDARD SOIL ORGANIC CARBON

Appropriate values for FLU, FMG and FI shall be selected from tables in this point. For the calculation of CSR the appropriate management and input factors are those that were applied in January 2008. For the calculation of CSA the appropriate management and input factors are those that are being applied and will lead to the equilibrium carbon stock concerned.

7.1. Cropland

Table 2

Factors for cropland

Climate region | Land use (FLU) | Management (FMG) | Input (FI) | FLU | FMG | FI |

Temperate/Boreal, dry | Cultivated | Full-tillage | Low | 0,8 | 1 | 0,95 |

Medium | 0,8 | 1 | 1 |

High with manure | 0,8 | 1 | 1,37 |

High without manure | 0,8 | 1 | 1,04 |

Reduced tillage | Low | 0,8 | 1,02 | 0,95 |

Medium | 0,8 | 1,02 | 1 |

High with manure | 0,8 | 1,02 | 1,37 |

High without manure | 0,8 | 1,02 | 1,04 |

No till | Low | 0,8 | 1,1 | 0,95 |

Medium | 0,8 | 1,1 | 1 |

High with manure | 0,8 | 1,1 | 1,37 |

High without manure | 0,8 | 1,1 | 1,04 |

Temperate/Boreal, moist/wet | Cultivated | Full-tillage | Low | 0,69 | 1 | 0,92 |

Medium | 0,69 | 1 | 1 |

High with manure | 0,69 | 1 | 1,44 |

High without manure | 0,69 | 1 | 1,11 |

Reduced tillage | Low | 0,69 | 1,08 | 0,92 |

Medium | 0,69 | 1,08 | 1 |

High with manure | 0,69 | 1,08 | 1,44 |

High without manure | 0,69 | 1,08 | 1,11 |

No till | Low | 0,69 | 1,15 | 0,92 |

Medium | 0,69 | 1,15 | 1 |

High with manure | 0,69 | 1,15 | 1,44 |

High without manure | 0,69 | 1,15 | 1,11 |

Tropical, dry | Cultivated | Full-tillage | Low | 0,58 | 1 | 0,95 |

Medium | 0,58 | 1 | 1 |

High with manure | 0,58 | 1 | 1,37 |

High without manure | 0,58 | 1 | 1,04 |

Reduced tillage | Low | 0,58 | 1,09 | 0,95 |

Medium | 0,58 | 1,09 | 1 |

High with manure | 0,58 | 1,09 | 1,37 |

High without manure | 0,58 | 1,09 | 1,04 |

No till | Low | 0,58 | 1,17 | 0,95 |

Medium | 0,58 | 1,17 | 1 |

High with manure | 0,58 | 1,17 | 1,37 |

High without manure | 0,58 | 1,17 | 1,04 |

Tropical, moist/wet | Cultivated | Full-tillage | Low | 0,48 | 1 | 0,92 |

Medium | 0,48 | 1 | 1 |

High with manure | 0,48 | 1 | 1,44 |

High without manure | 0,48 | 1 | 1,11 |

Reduced tillage | Low | 0,48 | 1,15 | 0,92 |

Medium | 0,48 | 1,15 | 1 |

High with manure | 0,48 | 1,15 | 1,44 |

High without manure | 0,48 | 1,15 | 1,11 |

No till | Low | 0,48 | 1,22 | 0,92 |

Medium | 0,48 | 1,22 | 1 |

High with manure | 0,48 | 1,22 | 1,44 |

High without manure | 0,48 | 1,22 | 1,11 |

Tropical Montane | Cultivated | Full-tillage | Low | 0,64 | 1 | 0,94 |

Medium | 0,64 | 1 | 1 |

High with manure | 0,64 | 1 | 1,41 |

High without manure | 0,64 | 1 | 1,08 |

Reduced tillage | Low | 0,64 | 1,09 | 0,94 |

Medium | 0,64 | 1,09 | 1 |

High with manure | 0,64 | 1,09 | 1,41 |

High without manure | 0,64 | 1,09 | 1,08 |

No till | Low | 0,64 | 1,16 | 0,94 |

Medium | 0,64 | 1,16 | 1 |

High with manure | 0,64 | 1,16 | 1,41 |

High without manure | 0,64 | 1,16 | 1,08 |

Table 3 provides guidance for selecting appropriate values from Tables 2 and 4.

Table 3

Guidance on management and input for cropland and perennial crops

Management/Input | Guidance |

Full-tillage | Substantial soil disturbance with full inversion and/or frequent (within year) tillage operations. At planting time, little (e.g. < 30 %) of the surface is covered by residues. |

Reduced tillage | Primary and/or secondary tillage but with reduced soil disturbance (usually shallow and without full soil inversion) and normally leaves surface with > 30 % coverage by residues at planting. |

No till | Direct seeding without primary tillage, with only minimal soil disturbance in the seeding zone. Herbicides are typically used for weed control. |

Low | Low residue return occurs when there is due to removal of residues (via collection or burning), frequent bare-fallowing, production of crops yielding low residues (e.g. vegetables, tobacco, cotton), no mineral fertilisation or nitrogen-fixing crops. |

Medium | Representative for annual cropping with cereals where all crop residues are returned to the field. If residues are removed then supplemental organic matter (e.g. manure) is added. Also requires mineral fertilisation or nitrogen-fixing crop in rotation. |

High with manure | Represents significantly higher carbon input over medium carbon input cropping systems due to an additional practice of regular addition of animal manure. |

High without manure | Represents significantly greater crop residue inputs over medium carbon input cropping systems due to additional practices, such as production of high residue yielding crops, use of green manures, cover crops, improved vegetated fallows, irrigation, frequent use of perennial grasses in annual crop rotations, but without manure applied (see row above). |

7.2. Perennial crops

Table 4

Factors for perennial crops, namely multi-annual crops whose stem is usually not annually harvested such as short rotation coppice and oil palm

Climate region | Land use (FLU) | Management (FMG) | Input (FI) | FLU | FMG | FI |

Temperate/Boreal, dry | Perennial crop | Full-tillage | Low | 1 | 1 | 0,95 |

Medium | 1 | 1 | 1 |

High with manure | 1 | 1 | 1,37 |

High without manure | 1 | 1 | 1,04 |

Reduced tillage | Low | 1 | 1,02 | 0,95 |

Medium | 1 | 1,02 | 1 |

High with manure | 1 | 1,02 | 1,37 |

High without manure | 1 | 1,02 | 1,04 |

No till | Low | 1 | 1,1 | 0,95 |

Medium | 1 | 1,1 | 1 |

High with manure | 1 | 1,1 | 1,37 |

High without manure | 1 | 1,1 | 1,04 |

Temperate/Boreal, moist/wet | Perennial crop | Full-tillage | Low | 1 | 1 | 0,92 |

Medium | 1 | 1 | 1 |

High with manure | 1 | 1 | 1,44 |

High without manure | 1 | 1 | 1,11 |

Reduced tillage | Low | 1 | 1,08 | 0,92 |

Medium | 1 | 1,08 | 1 |

High with manure | 1 | 1,08 | 1,44 |

High without manure | 1 | 1,08 | 1,11 |

No till | Low | 1 | 1,15 | 0,92 |

Medium | 1 | 1,15 | 1 |

High with manure | 1 | 1,15 | 1,44 |

High without manure | 1 | 1,15 | 1,11 |

Tropical, dry | Perennial crop | Full-tillage | Low | 1 | 1 | 0,95 |

Medium | 1 | 1 | 1 |

High with manure | 1 | 1 | 1,37 |

High without manure | 1 | 1 | 1,04 |

Reduced tillage | Low | 1 | 1,09 | 0,95 |

Medium | 1 | 1,09 | 1 |

High with manure | 1 | 1,09 | 1,37 |

High without manure | 1 | 1,09 | 1,04 |

No till | Low | 1 | 1,17 | 0,95 |

Medium | 1 | 1,17 | 1 |

High with manure | 1 | 1,17 | 1,37 |

High without manure | 1 | 1,17 | 1,04 |

Tropical, moist/wet | Perennial crop | Full-tillage | Low | 1 | 1 | 0,92 |

Medium | 1 | 1 | 1 |

High with manure | 1 | 1 | 1,44 |

High without manure | 1 | 1 | 1,11 |

Reduced tillage | Low | 1 | 1,15 | 0,92 |

Medium | 1 | 1,15 | 1 |

High with manure | 1 | 1,15 | 1,44 |

High without manure | 1 | 1,15 | 1,11 |

No till | Low | 1 | 1,22 | 0,92 |

Medium | 1 | 1,22 | 1 |

High with manure | 1 | 1,22 | 1,44 |

High without manure | 1 | 1,22 | 1,11 |

Tropical Montane | Perennial crop | Full-tillage | Low | 1 | 1 | 0,94 |

Medium | 1 | 1 | 1 |

High with manure | 1 | 1 | 1,41 |

High without manure | 1 | 1 | 1,08 |

Reduced tillage | Low | 1 | 1,09 | 0,94 |

Medium | 1 | 1,09 | 1 |

High with manure | 1 | 1,09 | 1,41 |

High without manure | 1 | 1,09 | 1,08 |

No till | Low | 1 | 1,16 | 0,94 |

Medium | 1 | 1,16 | 1 |

High with manure | 1 | 1,16 | 1,41 |

High without manure | 1 | 1,16 | 1,08 |

Table 3 in point 7.1 provides guidance for selecting appropriate values from Table 4.

7.3. Grassland

Table 5

Factors for grassland, including savannahs

Climate region | Land Use (FLU) | Management (FMG) | Input (FI) | FLU | FMG | FI |

Temperate/Boreal, dry | Grassland | Improved | Medium | 1 | 1,14 | 1 |

High | 1 | 1,14 | 1,11 |

Nominally managed | Medium | 1 | 1 | 1 |

Moderately degraded | Medium | 1 | 0,95 | 1 |

Severely degraded | Medium | 1 | 0,7 | 1 |

Temperate/Boreal, moist/wet | Grassland | Improved | Medium | 1 | 1,14 | 1 |

High | 1 | 1,14 | 1,11 |

Nominally managed | Medium | 1 | 1 | 1 |

Moderately degraded | Medium | 1 | 0,95 | 1 |

Severely degraded | Medium | 1 | 0,7 | 1 |

Tropical, dry | Grassland | Improved | Medium | 1 | 1,17 | 1 |

High | 1 | 1,17 | 1,11 |

Nominally managed | Medium | 1 | 1 | 1 |

Moderately degraded | Medium | 1 | 0,97 | 1 |

Severely degraded | Medium | 1 | 0,7 | 1 |

Tropical, moist/wet | Savannah | Improved | Medium | 1 | 1,17 | 1 |

High | 1 | 1,17 | 1,11 |

Nominally managed | Medium | 1 | 1 | 1 |

Moderately degraded | Medium | 1 | 0,97 | 1 |

Severely degraded | Medium | 1 | 0,7 | 1 |

Tropical Montane, dry | Grassland | Improved | Medium | 1 | 1,16 | 1 |

High | 1 | 1,16 | 1,11 |

Nominally managed | Medium | 1 | 1 | 1 |

Moderately degraded | Medium | 1 | 0,96 | 1 |

Severely degraded | Medium | 1 | 0,7 | 1 |

Table 6 provides guidance for selecting appropriate values from Table 5.

Table 6

Guidance on management and input for grassland

Management/Input | Guidance |

Improved | Represents grassland which is sustainably managed with moderate grazing pressure and that receive at least one improvement (e.g. fertilisation, species improvement, irrigation). |

Nominally managed | Represents non-degraded and sustainably managed grassland, but without significant management improvements. |

Moderately degraded | Represents overgrazed or moderately degraded grassland, with somewhat reduced productivity (relative to the native or nominally managed grassland) and receiving no management inputs. |

Severely degraded | Implies major long-term loss of productivity and vegetation cover, due to severe mechanical damage to the vegetation and/or severe soil erosion. |

Medium | Applies where no additional management inputs have been used. |

High | Applies to improved grassland where one or more additional management inputs/improvements have been used (beyond that is required to be classified as improved grassland). |

7.4. Forest land

Table 7

Factors for forest land having at least 10 % canopy cover

Climate region | Land use (FLU) | Management (FMG) | Input (FI) | FLU | FMG | FI |

All | Native forest (non-degraded) | n/a [1] | n/a | 1 | | |

All | Managed forest | All | All | 1 | 1 | 1 |

Tropical, moist/dry | Shifting cultivation-shortened fallow | n/a | n/a | 0,64 | | |

Shifting cultivation-mature fallow | n/a | n/a | 0,8 | | |

Temperate/Boreal, moist/dry | Shifting cultivation-shortened fallow | n/a | n/a | 1 | | |

Shifting cultivation-mature fallow | n/a | n/a | 1 | | |

Table 8 provides guidance for selecting appropriate values from Table 7.

Table 8

Guidance on land use for forest land

Land use | Guidance |

Native forest (non-degraded) | Represents native or long-term, non-degraded and sustainably managed forest. |

Shifting cultivation | Permanent shifting cultivation, where tropical forest or woodland is cleared for planting of annual crops for a short time (e.g. 3-5 years) period and then abandoned to regrowth. |

Mature fallow | Represents situations where the forest vegetation recovers to a mature or near mature state prior to being cleared again for cropland use. |

Shortened fallow | Represents situations where the forest vegetation recovery is not attained prior to reclearing. |

8. CARBON STOCK VALUES FOR ABOVE AND BELOW GROUND VEGETATION CARBON STOCK

For CVEG or R the appropriate values laid down in this point may be used.

8.1. Cropland

Table 9

Vegetation values for cropland (general)

Climate region | CVEG (tonnes carbon/hectare) |

All | 0 |

Table 10

Vegetation values for sugar cane (specific)

Domain | Climate region | Ecological zone | Continent | CVEG (tonnes carbon per hectare) |

Tropical | Tropical dry | Tropical dry forest | Africa | 4,2 |

Asia (continental, insular) | 4 |

Tropical scrubland | Asia (continental, insular) | 4 |

Tropical moist | Tropical moist deciduous forest | Africa | 4,2 |

Central and South America | 5 |

Tropical wet | Tropical rain forest | Asia (continental, insular) | 4 |

Central and South America | 5 |

Subtropical | Warm temperate dry | Subtropical steppe | North America | 4,8 |

Warm temperate moist | Subtropical humid forest | Central and South America | 5 |

North America | 4,8 |

8.2. Perennial crops, namely multi-annual crops whose stem is usually not annually harvested such as short rotation coppice and oil palm

Table 11

Vegetation values for perennial crops (general)

Climate region | CVEG (tonnes carbon per hectare) |

Temperate (all moisture regimes) | 43,2 |

Tropical, dry | 6,2 |

Tropical, moist | 14,4 |

Tropical, wet | 34,3 |

Table 12

Vegetation values for specific perennial crops

Climate region | Crop type | CVEG (tonnes carbon per hectare) |

All | Coconuts | 75 |

Jatropha | 17,5 |

Jojoba | 2,4 |

Oil palm | 60 |

8.3. Grassland

Table 13

Vegetation values for grassland — excluding scrubland (general)

Climate region | CVEG (tonnes carbon per hectare) |

Boreal — Dry & Wet | 4,3 |

Cool Temperate — Dry | 3,3 |

Cool Temperate — Wet | 6,8 |

Warm Temperate — Dry | 3,1 |

Warm Temperate — Wet | 6,8 |

Tropical — Dry | 4,4 |

Tropical — Moist & Wet | 8,1 |

Table 14

Vegetation values for Miscanthus (specific)

Domain | Climate region | Ecological zone | Continent | CVEG (tonnes carbon per hectare) |

Subtropical | Warm temperate dry | Subtropical dry forest | Europe | 10 |

North America | 14,9 |

Subtropical steppe | North America | 14,9 |

Table 15

Vegetation values for scrubland, namely land with vegetation composed largely of woody plants lower than 5 meter not having clear physiognomic aspects of trees

Domain | Continent | CVEG (tonnes carbon per hectare) |

Tropical | Africa | 46 |

North and South America | 53 |

Asia (continental) | 39 |

Asia (insular) | 46 |

Australia | 46 |

Subtropical | Africa | 43 |

North and South America | 50 |

Asia (continental) | 37 |

Europe | 37 |

Asia (insular) | 43 |

Temperate | Global | 7,4 |

8.4. Forest land

Table 16

Vegetation values for forest land — excluding forest plantations — having between 10 % and 30 % canopy cover

Domain | Ecological zone | Continent | CVEG (tonnes carbon per hectare) | R |

Tropical | Tropical rain forest | Africa | 40 | 0,37 |

North and South America | 39 | 0,37 |

Asia (continental) | 36 | 0,37 |

Asia (insular) | 45 | 0,37 |

Tropical moist forest | Africa | 30 | 0,24 |

North and South America | 26 | 0,24 |

Asia (continental) | 21 | 0,24 |

Asia (insular) | 34 | 0,24 |

Tropical dry forest | Africa | 14 | 0,28 |

North and South America | 25 | 0,28 |

Asia (continental) | 16 | 0,28 |

Asia (insular) | 19 | 0,28 |

Tropical mountain systems | Africa | 13 | 0,24 |

North and South America | 17 | 0,24 |

Asia (continental) | 16 | 0,24 |

Asia (insular) | 26 | 0,28 |

Subtropical | Subtropical humid forest | North and South America | 26 | 0,28 |

Asia (continental) | 22 | 0,28 |

Asia (insular) | 35 | 0,28 |

Subtropical dry forest | Africa | 17 | 0,28 |

North and South America | 26 | 0,32 |

Asia (continental) | 16 | 0,32 |

Asia (insular) | 20 | 0,32 |

Subtropical steppe | Africa | 9 | 0,32 |

North and South America | 10 | 0,32 |

Asia (continental) | 7 | 0,32 |

Asia (insular) | 9 | 0,32 |

Temperate | Temperate oceanic forest | Europe | 14 | 0,27 |

North America | 79 | 0,27 |

New Zealand | 43 | 0,27 |

South America | 21 | 0,27 |

Temperate continental forest | Asia, Europe (≤ 20 y) | 2 | 0,27 |

Asia, Europe (> 20 y) | 14 | 0,27 |

North and South America (≤ 20 y) | 7 | 0,27 |

North and South America (> 20 y) | 16 | 0,27 |

Temperate mountain systems | Asia, Europe (≤ 20 y) | 12 | 0,27 |

Asia, Europe (> 20 y) | 16 | 0,27 |

North and South America (≤ 20 y) | 6 | 0,27 |

North and South America (> 20 y) | 6 | 0,27 |

Boreal | Boreal coniferous forest | Asia, Europe, North America | 12 | 0,24 |

Boreal tundra woodland | Asia, Europe, North America (≤ 20 y) | 0 | 0,24 |

Asia, Europe, North America (> 20 y) | 2 | 0,24 |

Boreal mountain systems | Asia, Europe, North America (≤ 20 y) | 2 | 0,24 |

Asia, Europe, North America (> 20 y) | 6 | 0,24 |

Table 17

Vegetation values for forest land — excluding forest plantations — having more than 30 % canopy cover

Domain | Ecological zone | Continent | CVEG (tonnes carbon per hectare) |

Tropical | Tropical rain forest | Africa | 204 |

North and South America | 198 |

Asia (continental) | 185 |

Asia (insular) | 230 |

Tropical moist deciduous forest | Africa | 156 |

North and South America | 133 |

Asia (continental) | 110 |

Asia (insular) | 174 |

Tropical dry forest | Africa | 77 |

North and South America | 131 |

Asia (continental) | 83 |

Asia (insular) | 101 |

Tropical mountain systems | Africa | 77 |

North and South America | 94 |

Asia (continental) | 88 |

Asia (insular) | 130 |

Subtropical | Subtropical humid forest | North and South America | 132 |

Asia (continental) | 109 |

Asia (insular) | 173 |

Subtropical dry forest | Africa | 88 |

North and South America | 130 |

Asia (continental) | 82 |

Asia (insular) | 100 |

Subtropical steppe | Africa | 46 |

North and South America | 53 |

Asia (continental) | 41 |

Asia (insular) | 47 |

Temperate | Temperate oceanic forest | Europe | 84 |

North America | 406 |

New Zealand | 227 |

South America | 120 |

Temperate continental forest | Asia, Europe (≤ 20 y) | 27 |

Asia, Europe (> 20 y) | 87 |

North and South America (≤ 20 y) | 51 |

North and South America (> 20 y) | 93 |

Temperate mountain systems | Asia, Europe (≤ 20 y) | 75 |

Asia, Europe (> 20 y) | 93 |

North and South America (≤ 20 y) | 45 |

North and South America (> 20 y) | 93 |

Boreal | Boreal coniferous forest | Asia, Europe, North America | 53 |

Boreal tundra woodland | Asia, Europe, North America (≤ 20 y) | 26 |

Asia, Europe, North America (> 20 y) | 35 |

Boreal mountain systems | Asia, Europe, North America (≤ 20 y) | 32 |

Asia, Europe, North America (> 20 y) | 53 |

Table 18

Vegetation values for forest plantations

Domain | Ecological zone | Continent | CVEG (tonnes carbon per hectare) | R |

Tropical | Tropical rain forest | Africa broadleaf > 20 y | 87 | 0,24 |

Africa broadleaf ≤ 20 y | 29 | 0,24 |

Africa Pinus sp. > 20 y | 58 | 0,24 |

Africa Pinus sp. ≤ 20 y | 17 | 0,24 |

Americas Eucalyptus sp. | 58 | 0,24 |

Americas Pinus sp. | 87 | 0,24 |

Americas Tectona grandis | 70 | 0,24 |

Americas other broadleaf | 44 | 0,24 |

Asia broadleaf | 64 | 0,24 |

Asia other | 38 | 0,24 |

Tropical moist deciduous forest | Africa broadleaf > 20 y | 44 | 0,24 |

Africa broadleaf ≤ 20 y | 23 | 0,24 |

Africa Pinus sp. > 20 y | 35 | 0,24 |

Africa Pinus sp. ≤ 20 y | 12 | 0,24 |

Americas Eucalyptus sp. | 26 | 0,24 |

Americas Pinus sp. | 79 | 0,24 |

Americas Tectona grandis | 35 | 0,24 |

Americas other broadleaf | 29 | 0,24 |

Asia broadleaf | 52 | 0,24 |

Asia other | 29 | 0,24 |

Tropical dry forest | Africa broadleaf > 20 y | 21 | 0,28 |

Africa broadleaf ≤ 20 y | 9 | 0,28 |

Africa Pinus sp. > 20 y | 18 | 0,28 |

Africa Pinus sp. ≤ 20 y | 6 | 0,28 |

Americas Eucalyptus sp. | 27 | 0,28 |

Americas Pinus sp. | 33 | 0,28 |

Americas Tectona grandis | 27 | 0,28 |

Americas other broadleaf | 18 | 0,28 |

Asia broadleaf | 27 | 0,28 |

Asia other | 18 | 0,28 |

Tropical shrubland | Africa broadleaf | 6 | 0,27 |

Africa Pinus sp. > 20 y | 6 | 0,27 |

Africa Pinus sp. ≤ 20 y | 4 | 0,27 |

Americas Eucalyptus sp. | 18 | 0,27 |

Americas Pinus sp. | 18 | 0,27 |

Americas Tectona grandis | 15 | 0,27 |

Americas other broadleaf | 9 | 0,27 |

Asia broadleaf | 12 | 0,27 |

Asia other | 9 | 0,27 |

Tropical mountain systems | Africa broadleaf > 20 y | 31 | 0,24 |

Africa broadleaf ≤ 20 y | 20 | 0,24 |

Africa Pinus sp. > 20 y | 19 | 0,24 |

Africa Pinus sp. ≤ 20 y | 7 | 0,24 |

Americas Eucalyptus sp. | 22 | 0,24 |

Americas Pinus sp. | 29 | 0,24 |

Americas Tectona grandis | 23 | 0,24 |

Americas other broadleaf | 16 | 0,24 |

Asia broadleaf | 28 | 0,24 |

Asia other | 15 | 0,24 |

Subtropical | Subtropical humid forest | Americas Eucalyptus sp. | 42 | 0,28 |

Americas Pinus sp. | 81 | 0,28 |

Americas Tectona grandis | 36 | 0,28 |

Americas other broadleaf | 30 | 0,28 |

Asia broadleaf | 54 | 0,28 |

Asia other | 30 | 0,28 |

Subtropical dry forest | Africa broadleaf > 20 y | 21 | 0,28 |

Africa broadleaf ≤ 20 y | 9 | 0,32 |

Africa Pinus sp. > 20 y | 19 | 0,32 |

Africa Pinus sp. ≤ 20 y | 6 | 0,32 |

Americas Eucalyptus sp. | 34 | 0,32 |

Americas Pinus sp. | 34 | 0,32 |

Americas Tectona grandis | 28 | 0,32 |

Americas other broadleaf | 19 | 0,32 |

Asia broadleaf | 28 | 0,32 |

Asia other | 19 | 0,32 |

Subtropical steppe | Africa broadleaf | 6 | 0,32 |

Africa Pinus sp. > 20 y | 6 | 0,32 |

Africa Pinus sp. ≤ 20 y | 5 | 0,32 |

Americas Eucalyptus sp. | 19 | 0,32 |

Americas Pinus sp. | 19 | 0,32 |

Americas Tectona grandis | 16 | 0,32 |

Americas other broadleaf | 9 | 0,32 |

Asia broadleaf > 20 y | 25 | 0,32 |

Asia broadleaf ≤ 20 y | 3 | 0,32 |

Asia coniferous > 20 y | 6 | 0,32 |

Asia coniferous ≤ 20 y | 34 | 0,32 |

Subtropical mountain systems | Africa broadleaf > 20 y | 31 | 0,24 |

Africa broadleaf ≤ 20 y | 20 | 0,24 |

Africa Pinus sp. > 20 y | 19 | 0,24 |

Africa Pinus sp. ≤ 20 y | 7 | 0,24 |

Americas Eucalyptus sp. | 22 | 0,24 |

Americas Pinus sp. | 34 | 0,24 |

Americas Tectona grandis | 23 | 0,24 |

Americas other broadleaf | 16 | 0,24 |

Asia broadleaf | 28 | 0,24 |

Asia other | 15 | 0,24 |

Temperate | Temperate oceanic forest | Asia, Europe, broadleaf > 20 y | 60 | 0,27 |

Asia, Europe, broadleaf ≤ 20 y | 9 | 0,27 |

Asia, Europe, coniferous > 20 y | 60 | 0,27 |

Asia, Europe, coniferous ≤ 20 y | 12 | 0,27 |

North America | 52 | 0,27 |

New Zealand | 75 | 0,27 |

South America | 31 | 0,27 |

Temperate continental forest and mountain systems | Asia, Europe, broadleaf > 20 y | 60 | 0,27 |

Asia, Europe, broadleaf ≤ 20 y | 4 | 0,27 |

Asia, Europe, coniferous > 20 y | 52 | 0,27 |

Asia, Europe, coniferous ≤ 20 y | 7 | 0,27 |

North America | 52 | 0,27 |

South America | 31 | 0,27 |

Boreal | Boreal coniferous forest and mountain systems | Asia, Europe > 20 y | 12 | 0,24 |

Asia, Europe ≤ 20 y | 1 | 0,24 |

North America | 13 | 0,24 |

Boreal tundra woodland | Asia, Europe > 20 y | 7 | 0,24 |

Asia, Europe ≤ 20 y | 1 | 0,24 |

North America | 7 | 0,24 |

[*] n/a = not applicable; in these cases FMG and FI shall not apply and for the calculation of SOC the following rule may be used: SOC = SOCST × FLU.

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