scholarly journals Setting the forest reference levels in the European Union: overview and challenges

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Matteo Vizzarri ◽  
Roberto Pilli ◽  
Anu Korosuo ◽  
Viorel N. B. Blujdea ◽  
Simone Rossi ◽  
...  
Keyword(s):  
Policy Development ◽  
Management Practices ◽  
Carbon Sink ◽  
Growth Management ◽  
Forest Growth ◽  
Forest Carbon ◽  
Data Availability ◽  
The European Union ◽  
Reference Levels ◽  
Age Dynamics

Abstract Background The contribution of EU forests to climate change mitigation in 2021–2025 is assessed through the Forest Reference Levels (FRLs). The FRL is a projected country-level benchmark of net greenhouse gas emissions against which the future net emissions will be compared. The FRL models the hypothetical development of EU forest carbon sink if the historical management practices were continued, taking into account age dynamics. The Member States’ FRLs have been recently adopted by the European Commission with the delegated Regulation (EU) 2021/268 amending the Regulation (EU) 2018/841. Considering the complexity of interactions between forest growth, management and carbon fluxes, there is a need to understand uncertainties linked to the FRL determination. Results We assessed the methodologies behind the modelled FRLs and evaluated the foreseen impact of continuation of management practices and age dynamics on the near-future EU27 + UK forest carbon sink. Most of the countries implemented robust modelling approaches for simulating management practices and age dynamics within the FRL framework, but faced several challenges in ensuring consistency with historical estimates. We discuss that the projected 16% increase in harvest in 2021–2025 compared to 2000–2009, mostly attributed to age dynamics, is associated to a decline of 18% of forest sink (26% for living biomass only). Conclusions We conclude that the FRL exercise was challenging but improved the modelling capacity and data availability at country scale. The present study contributes to increase the transparency of the implementation of forest-related EU policies and provides evidence-based support to future policy development.

scholarly journals Forest Carbon Sequestration, Pathogens and the Costs of the EU’s 2050 Climate Targets

Forests ◽  
2018 ◽  
Vol 9 (9) ◽  
pp. 542 ◽  
Author(s):  
Ing-Marie Gren ◽  
Abenezer Aklilu ◽  
Katarina Elofsson
Keyword(s):  
Carbon Sequestration ◽  
Fossil Fuels ◽  
Carbon Sink ◽  
Low Cost ◽  
Growth Function ◽  
Forest Growth ◽  
Forest Carbon ◽  
Climate Targets ◽  
Forest Carbon Sequestration ◽  
The Impact

Carbon sequestration is suggested as a low-cost option for climate change mitigation, the functioning of which can be threatened by pathogen infestation. This study calculates the effects of infectious pathogens on the cost of achieving the EU’s 2050 climate targets by combining the so-called production function method with the replacement cost method. Pathogens are then assumed to affect carbon sink enhancement through the impact on productivity of forest land, and carbon sequestration is valued as the replacement for costly reductions in emissions from fossil fuels for reaching the EU’s 2050 climate targets. To this end, we have constructed a numerical dynamic optimization model with a logistic forest growth function, a simple allometric representation of the spread of pathogens in forests, and reductions in emissions from fossil fuels. The results show that the annual value of forest carbon sequestration ranges between approximately 6.4 and 14.9 billion Euros, depending on the impact and dispersal of pathogens. Relatively large values are obtained for countries with large emissions from fossil fuels, e.g., Germany, France, Spain and Italy, which also face costs of pathogen together with countries with large forest area, such as Romania.

scholarly journals The Role of Forests in Climate Change Mitigation: The EU Context

2021 ◽  
pp. 507-520
Author(s):  
Matteo Vizzarri ◽  
Roberto Pilli ◽  
Anu Korosuo ◽  
Ludovico Frate ◽  
Giacomo Grassi
Keyword(s):  
Land Use ◽  
Carbon Sink ◽  
Ghg Emissions ◽  
Forest Growth ◽  
Carbon Accumulation ◽  
Reference Level ◽  
Forest Sector ◽  
The European Union ◽  
Carbon Neutrality ◽  
The Eu

AbstractThe European Union (EU) aims at reaching carbon neutrality by 2050. Within the land use, land-use change, and forestry (LULUCF) sector, forestry will contribute to this target with CO2 sink, harvested wood products (HWP), and use of wood for material or energy substitution. Despite the fact that the forest sink currently offsets about 9% of the total EU GHG emissions, evaluating its future mitigation potential is challenging because of the complex interactions between human and natural impacts on forest growth and carbon accumulation. The Regulation (EU) 2018/841 has improved robustness, accuracy, and credibility of the accounting of GHG emissions and removals in the LULUCF sector. For the forest sector, the accounting is based on the Forest Reference Level (FRL), i.e., a projected country-specific value of GHG emissions and removals against which the actual GHG emissions and removals will be compared. The resulting difference will count toward the EU GHG target for the period 2021–2030. Here, we provide an overview of the contribution of forests and HWP to the EU carbon sink for the period 2021–2025 (proposed FRLs) and focus on the contribution of mountain forests to the EU carbon sink, through exploring co-benefits and adverse side effects between climate regulation and other ecosystem services.

scholarly journals The Effect of Alternative Forest Management Models on the Forest Harvest and Emissions as Compared to the Forest Reference Level

Forests ◽  
2020 ◽  
Vol 11 (8) ◽  
pp. 794
Author(s):  
Mykola Gusti ◽  
Fulvio Di Fulvio ◽  
Peter Biber ◽  
Anu Korosuo ◽  
Nicklas Forsell
Keyword(s):  
Forest Management ◽  
Large Scale ◽  
Management Practices ◽  
Carbon Sink ◽  
Selective Logging ◽  
Reference Level ◽  
The European Union ◽  
Forest Harvest ◽  
Management Models ◽  
Business As Usual

Background and Objectives: Under the Paris Agreement, the European Union (EU) sets rules for accounting the greenhouse gas emissions and removals from forest land (FL). According to these rules, the average FL emissions of each member state in 2021–2025 (compliance period 1, CP1) and in 2026–2030 (compliance period 2, CP2) will be compared to a projected forest reference level (FRL). The FRL is estimated by modelling forest development under fixed forest management practices, based on those observed in 2000–2009. In this context, the objective of this study was to estimate the effects of large-scale uptake of alternative forest management models (aFMMs), developed in the ALTERFOR project (Alternative models and robust decision-making for future forest management), on forest harvest and forest carbon sink, considering that the proposed aFMMs are expanded to most of the suitable areas in EU27+UK and Turkey. Methods: We applied the Global Forest Model (G4M) for projecting the harvest and sink with the aFMMs and compared our results to previous FRL projections. The simulations were performed under the condition that the countries should match the harvest levels estimated for their FRLs as closely as possible. A representation of such aFMMs as clearcut, selective logging, shelterwood logging and tree species change was included in G4M. The aFMMs were modeled under four scenarios of spatial allocation and two scenarios of uptake rate. Finally, we compared our results to the business as usual. Results: The introduction of the aFMMs enhanced the forest sink in CP1 and CP2 in all studied regions when compared to the business as usual. Conclusions: Our results suggest that if a balanced mixture of aFMMs is chosen, a similar level of wood harvest can be maintained as in the FRL projection, while at the same time enhancing the forest sink. In particular, a mixture of multifunctional aFMMs, like selective logging and shelterwood, could enhance the carbon sink by up to 21% over the ALTERFOR region while limiting harvest leakages.

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

2018 ◽  
Vol 33 (1) ◽  
pp. 39-59
Author(s):  
Jimmy F. Downes ◽  
Tony Kang ◽  
Sohyung Kim ◽  
Cheol Lee
Keyword(s):  
Financial Reporting ◽  
Cash Flows ◽  
Data Availability ◽  
The European Union ◽  
Accounting Quality ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Accounting Estimates ◽  
Accounting Accruals ◽  
Future Cash Flows

SYNOPSIS We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within the International Accounting Standard Board conceptual framework. We find that the predictive value of accounting estimates improves after IFRS adoption. This improvement is largely driven by specific types of accounting estimates, such as accounts receivable, depreciation, and amortization expense. We also find that the improvement is concentrated in countries with larger differences between pre-IFRS domestic GAAP and IFRS. Our findings suggest that IFRS allow managers to exercise their judgment to provide information about future cash flows through the more subjective/judgmental portion of accounting accruals. JEL Classifications: M16; M49; O52. Data Availability: The data used in this study are from public sources identified in the study.

scholarly journals Chemical Exposure: European Citizens’ Perspectives, Trust, and Concerns on Human Biomonitoring Initiatives, Information Needs, and Scientific Results

2021 ◽  
Vol 18 (4) ◽  
pp. 1532
Author(s):  
Maria Uhl ◽  
Ricardo R. Santos ◽  
Joana Costa ◽  
Osvaldo Santos ◽  
Ana Virgolino ◽  
...  
Keyword(s):  
Decision Making ◽  
Policy Development ◽  
Information Needs ◽  
Policy Decision ◽  
Human Biomonitoring ◽  
Chemical Exposure ◽  
The European Union ◽  
Cross Sectional ◽  
The United Kingdom ◽  
Scientific Results

Over the last few decades, citizen awareness and perception of chemical products has been a topic of interest, particularly concerning national and international policy decision makers, expert/scientific platforms, and the European Union itself. To date, few qualitative studies on human biomonitoring have analysed communication materials, made recommendations in terms of biomonitoring surveillance, or asked for feedback in terms of specific biomonitoring methods. This paper provides in-depth insight on citizens’ perceptions of knowledge of biomonitoring, impact of chemical exposure on daily life, and claims on how results of research should be used. Four semi-structured focus groups were held in Austria, Portugal, Ireland, and the United Kingdom (UK). The cross-sectional observational qualitative design of this study allows for better understanding of public concern regarding chemicals, application, and use of human biomonitoring. The main findings of this study include citizens’ clear articulation on pathways of exposure, the demand on stakeholders for transparent decision-making, and sensitivity in communication of results to the public. Validated and trustful communication is perceived as key to empowering citizens to take action. The results can be used to facilitate decision-making and policy development, and feeds into the awareness needs of similar and future projects in human biomonitoring. Furthermore, it also brings to light ideas and concepts of citizens’ in shaping collaborative knowledge between citizens’, experts, scientists, and policy makers on equal terms.

Collaboration Consequences: New Public Management and Police-Academic Partnerships

2021 ◽  
pp. 193672442098437
Author(s):  
Carrie B. Sanders ◽  
Debra Langan
Keyword(s):  
Policy Development ◽  
Public Management ◽  
Management Practices ◽  
New Public Management ◽  
Evidence Based ◽  
Organizational Contexts ◽  
Police Services ◽  
New Public ◽  
Academic Partnerships ◽  
Institutional Strategies

With increasing pressure on public organizations to demonstrate accountability, police services and public universities are being tasked with demonstrating how their institutional strategies are effective and economically efficient. In this paper, we draw on our own research collaborations with two different Canadian police services (Bluewater and Greenfield) on a similar community crime prevention strategy, Situation Tables. We illustrate how new public management practices are embedded in the political, economic, and organizational contexts that have inspired police-academic partnerships and invigorated the evidence-based policing movement in Canada. Our analysis illustrates how our partnerships were influenced by the performance strand of new public management that prioritizes the quantification of measures of outputs over qualitative evaluations of impact. We argue that these practices, if not interrogated, can jeopardize the integrity of evidence-based practice and policy development. Academic freedom must be retained when partnering with the police to ensure an examination of the implications of police practices.

scholarly journals Forest carbon sink neutralized by pervasive growth-lifespan trade-offs

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
R. J. W. Brienen ◽  
L. Caldwell ◽  
L. Duchesne ◽  
S. Voelker ◽  
J. Barichivich ◽  
...  
Keyword(s):  
Tree Growth ◽  
Tree Mortality ◽  
Carbon Sink ◽  
Growth Stimulation ◽  
Forest Carbon ◽  
System Model ◽  
Earth System ◽  
Canopy Tree ◽  
Trade Offs ◽  
Almost All

Abstract Land vegetation is currently taking up large amounts of atmospheric CO2, possibly due to tree growth stimulation. Extant models predict that this growth stimulation will continue to cause a net carbon uptake this century. However, there are indications that increased growth rates may shorten trees′ lifespan and thus recent increases in forest carbon stocks may be transient due to lagged increases in mortality. Here we show that growth-lifespan trade-offs are indeed near universal, occurring across almost all species and climates. This trade-off is directly linked to faster growth reducing tree lifespan, and not due to covariance with climate or environment. Thus, current tree growth stimulation will, inevitably, result in a lagged increase in canopy tree mortality, as is indeed widely observed, and eventually neutralise carbon gains due to growth stimulation. Results from a strongly data-based forest simulator confirm these expectations. Extant Earth system model projections of global forest carbon sink persistence are likely too optimistic, increasing the need to curb greenhouse gas emissions.

scholarly journals Operational USLE-Based Modelling of Soil Erosion in Czech Republic, Austria, and Bavaria—Differences in Model Adaptation, Parametrization, and Data Availability

2020 ◽  
Vol 10 (10) ◽  
pp. 3647
Author(s):  
Peter Fiener ◽  
Tomáš Dostál ◽  
Josef Krása ◽  
Elmar Schmaltz ◽  
Peter Strauss ◽  
...  
Keyword(s):  
Czech Republic ◽  
Soil Erosion ◽  
Water Conservation ◽  
Data Availability ◽  
The European Union ◽  
Specific Knowledge ◽  
The Czech Republic ◽  
Environmental Threats ◽  
Implementation Techniques ◽  
Consistent Method

In the European Union, soil erosion is identified as one of the main environmental threats, addressed with a variety of rules and regulations for soil and water conservation. The by far most often officially used tool to determine soil erosion is the Universal Soil Loss Equation (USLE) and its regional adaptions. The aim of this study is to use three different regional USLE-based approaches in three different test catchments in the Czech Republic, Germany, and Austria to determine differences in model results and compare these with the revised USLE-base European soil erosion map. The different regional model adaptations and implementation techniques result in substantial differences in test catchment specific mean erosion (up to 75% difference). Much more pronounced differences were modelled for individual fields. The comparison of the region-specific USLE approaches with the revised USLE-base European erosion map underlines the problems and limitations of harmonization procedures. The EU map limits the range of modelled erosion and overall shows a substantially lower mean erosion compared to all region-specific approaches. In general, the results indicate that even if many EU countries use USLE technology as basis for soil conservation planning, a truly consistent method does not exist, and more efforts are needed to homogenize the different methods without losing the USLE-specific knowledge developed in the different regions over the last decades.

scholarly journals Environmental change impacts on the C- and N-cycle of European forests: a model comparison study

2013 ◽  
Vol 10 (3) ◽  
pp. 1751-1773 ◽  
Author(s):  
D. R. Cameron ◽  
M. Van Oijen ◽  
C. Werner ◽  
K. Butterbach-Bahl ◽  
R. Grote ◽  
...  
Keyword(s):  
Carbon Sequestration ◽  
Central Europe ◽  
Tree Species ◽  
Carbon Sink ◽  
N2o Emission ◽  
Forest Growth ◽  
N2o Emissions ◽  
European Forests ◽  
Considerable Uncertainty ◽  
Carbon And Nitrogen

Abstract. Forests are important components of the greenhouse gas balance of Europe. There is considerable uncertainty about how predicted changes to climate and nitrogen deposition will perturb the carbon and nitrogen cycles of European forests and thereby alter forest growth, carbon sequestration and N2O emission. The present study aimed to quantify the carbon and nitrogen balance, including the exchange of greenhouse gases, of European forests over the period 2010–2030, with a particular emphasis on the spatial variability of change. The analysis was carried out for two tree species: European beech and Scots pine. For this purpose, four different dynamic models were used: BASFOR, DailyDayCent, INTEGRATOR and Landscape-DNDC. These models span a range from semi-empirical to complex mechanistic. Comparison of these models allowed assessment of the extent to which model predictions depended on differences in model inputs and structure. We found a European average carbon sink of 0.160 ± 0.020 kgC m−2 yr−1 (pine) and 0.138 ± 0.062 kgC m−2 yr−1 (beech) and N2O source of 0.285 ± 0.125 kgN ha−1 yr−1 (pine) and 0.575 ± 0.105 kgN ha−1 yr−1 (beech). The European average greenhouse gas potential of the carbon sink was 18 (pine) and 8 (beech) times that of the N2O source. Carbon sequestration was larger in the trees than in the soil. Carbon sequestration and forest growth were largest in central Europe and lowest in northern Sweden and Finland, N. Poland and S. Spain. No single driver was found to dominate change across Europe. Forests were found to be most sensitive to change in environmental drivers where the drivers were limiting growth, where changes were particularly large or where changes acted in concert. The models disagreed as to which environmental changes were most significant for the geographical variation in forest growth and as to which tree species showed the largest rate of carbon sequestration. Pine and beech forests were found to have differing sensitivities to environmental change, in particular the response to changes in nitrogen and precipitation, with beech forest more vulnerable to drought. There was considerable uncertainty about the geographical location of N2O emissions. Two of the models BASFOR and LandscapeDNDC had largest emissions in central Europe where nitrogen deposition and soil nitrogen were largest, whereas the two other models identified different regions with large N2O emission. N2O emissions were found to be larger from beech than pine forests and were found to be particularly sensitive to forest growth.

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