COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the proposal for a Directive of the European Parliament and of the Council on Soil Monitoring and Resilience (Soil Monitoring Law)

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    EN EN
    EUROPEAN
    COMMISSION
    Brussels, 5.7.2023
    SWD(2023) 417 final
    PART 1/5
    COMMISSION STAFF WORKING DOCUMENT
    IMPACT ASSESSMENT REPORT
    Accompanying the proposal for a
    Directive of the European Parliament and of the Council
    on Soil Monitoring and Resilience (Soil Monitoring Law)
    {COM(2023) 416 final} - {SEC(2023) 416 final} - {SWD(2023) 416 final} -
    {SWD(2023) 418 final} - {SWD(2023) 423 final}
    Offentligt
    KOM (2023) 0416 - SWD-dokument
    Europaudvalget 2023
    EN EN
    TABLE OF CONTENTS
    1 Introduction .................................................................................................................1
    1.1 Political context.................................................................................................1
    1.2 Legal context .....................................................................................................2
    1.3 Coherence with other related initiatives............................................................2
    2 Problem definition.......................................................................................................3
    2.1 What are the problems?.....................................................................................3
    2.1.1 Root causes..........................................................................................5
    2.1.2 Scale of the problem at EU and Member States level.........................6
    2.1.3 Impacts of the problem......................................................................11
    2.1.4 Costs of soil degradation ...................................................................12
    2.1.5 Sub-problems.....................................................................................15
    2.2 What are the problem drivers? ........................................................................15
    2.2.1 Market failures...................................................................................16
    2.2.2 Regulatory failures ............................................................................16
    2.2.3 Behavioural biases.............................................................................18
    2.3 How will the problem evolve? ........................................................................18
    3 Why should the EU act?............................................................................................19
    3.1 Legal basis.......................................................................................................19
    3.2 Subsidiarity: necessity of EU action ...............................................................19
    3.3 Subsidiarity: added value of EU action...........................................................22
    4 Objectives: What is to be achieved?..........................................................................25
    4.1 The intervention logic .....................................................................................25
    4.2 General objectives ...........................................................................................26
    4.3 Specific objectives...........................................................................................26
    4.4 Synergies and trade-offs with other objectives ...............................................26
    5 Policy options............................................................................................................27
    5.1 What is the baseline from which options are assessed? ..................................27
    5.1.1 The contributions of recent initiatives...............................................27
    5.1.2 Contribution of existing EU legislation (see Annex 6 for more details)
    ...........................................................................................................32
    5.1.3 EU Soil Strategy for 2030 .................................................................35
    5.1.4 Existing Member States legislation...................................................35
    5.2 Description of the policy options ....................................................................35
    5.3 Options discarded at an early stage .................................................................43
    5.4 Summary of policy options .............................................................................46
    6 Impacts and comparison of the policy options..........................................................47
    6.1 Analysis of building block 1: soil health definition and soil districts.............48
    6.1.1 Environmental impacts......................................................................48
    6.1.2 Economic impacts .............................................................................48
    6.1.3 Administrative costs..........................................................................48
    6.1.4 Social impacts....................................................................................48
    6.1.5 Implementation risks .........................................................................49
    6.1.6 Stakeholder views..............................................................................49
    6.1.7 Comparison of options ......................................................................50
    6.2 Analysis of building block 2: soil health monitoring......................................51
    6.2.1 Environmental impacts......................................................................51
    6.2.2 Economic impacts .............................................................................51
    6.2.3 Administrative costs..........................................................................52
    6.2.4 Social impacts....................................................................................53
    6.2.5 Implementation risks .........................................................................53
    6.2.6 Stakeholder views..............................................................................53
    6.2.7 Comparison of options ......................................................................54
    6.3 Analysis of building block 3: sustainable soil management ...........................55
    6.3.1 Environmental impacts......................................................................55
    6.3.2 Economic impacts .............................................................................55
    6.3.3 Administrative costs..........................................................................57
    6.3.4 Social impacts....................................................................................57
    6.3.5 Implementation risks .........................................................................57
    6.3.6 Stakeholder views..............................................................................58
    6.3.7 Comparison of options ......................................................................58
    6.4 Analysis of building block 4: identification, registration, investigation and assessment
    of (potentially) contaminated sites ..................................................................60
    6.4.1 Environmental impacts......................................................................60
    6.4.2 Economic impacts .............................................................................60
    6.4.3 Administrative costs..........................................................................61
    6.4.4 Social impacts....................................................................................61
    6.4.5 Implementation risks .........................................................................62
    6.4.6 Stakeholder views..............................................................................62
    6.4.7 Comparison of options ......................................................................63
    6.5 Analysis of building block 5: soil restoration and remediation.......................64
    6.5.1 Environmental impacts......................................................................64
    6.5.2 Economic impacts .............................................................................64
    6.5.3 Administrative costs..........................................................................65
    6.5.4 Social impacts....................................................................................65
    6.5.5 Implementation risks .........................................................................65
    6.5.6 Stakeholder views..............................................................................66
    6.5.7 Comparison of options ......................................................................66
    6.6 Difficulty of quantifying costs and benefits....................................................68
    7 Preferred option.........................................................................................................69
    7.1 What is the preferred option? ..........................................................................69
    7.1.1 Timeline for implementation.............................................................83
    7.1.2 Expected effects of the preferred option on stakeholders .................83
    7.1.3 Overview of impacts on competitiveness..........................................97
    7.2 Legal form .......................................................................................................99
    7.3 Overview of costs and benefits......................................................................100
    7.3.1 Impacts on urban and rural areas.....................................................104
    7.3.2 Available funding and expertise......................................................104
    7.4 Coherence with other policies .......................................................................105
    7.5 Simplification and improved efficiency........................................................106
    7.6 Application of the ‘one in, one out’ approach...............................................106
    8 How will actual impacts be monitored and evaluated?...........................................107
    Glossary
    Term Meaning or definition
    Agroecology The concept of a holistic approach to sustainable agriculture by considering the
    entire agro-ecosystem on both local and global level, choosing farming practices
    that seek to boost the resilience and the ecological, socio-economic, and cultural
    sustainability of farming systems and to provide multiple ecosystem services.
    Agro-forestry Concept of agricultural land use through a combination of trees with crops
    and/or livestock to best utilise spatial and temporal complementarities in
    resource use. The aim is to provide multiple benefits besides food, fodder and
    biomass production, including biodiversity, water flow regulation and water use
    efficiency, soil conservation and soil fertility improvement, as well as
    diversification of (marketable) products.
    Biodiversity The variability among living organisms from all sources including terrestrial,
    marine, and other aquatic ecosystems and the ecological complexes of which
    they are part and includes diversity within species, between species and of
    ecosystems.
    Carbon farming Business model that rewards land managers for improving management
    practices, that result in the increase of carbon sequestration in living biomass,
    decaying organic matter and soils.
    Contaminated
    site
    A delineated area with confirmed presence of high levels of contaminants in the
    soil caused by point-source anthropogenic activities .
    Ecosystem A dynamic complex of plant, animal, and microorganism communities and their
    non-living environment, interacting as a functional unit, and includes habitat
    types, habitats of species and species populations.
    Eutrophication A process that is usually caused by anthropogenic activities whereby water
    bodies accumulate nutrients, mostly nitrogen and phosphorus, resulting in high
    concentrations of algae, water blooms or microorganisms that prevent light
    penetration and oxygen absorption for underwater life.
    Groundwater Water as defined in article 2(2) of Directive 2000/60/EC, i.e. all water which is
    below the surface of the ground in the saturation zone and in direct contact with
    the ground or subsoil.
    Land The surface of the Earth that is not covered by water.
    Land take The conversion of natural and semi-natural land into artificial land development,
    using soil as a platform for settlements and infrastructure, as a source of raw
    material or as archive for historic and geological patrimony, at the expense of
    the capacity of soils to provide ecosystem services (provision of biomass, water
    and nutrients cycling, basis for biodiversity and carbon storage).
    Land Use/Cover
    Area frame
    Survey
    (LUCAS)
    Periodical survey funded by the Commission that provides harmonised and
    comparable statistics on land use and land cover based on in-situ observations
    across the EU. It contains a soil module where 41 000 topsoil samples are
    collected by surveyors in all Member States and analysed for several parameters
    in a harmonised way, which is unique.
    Minimal tillage Soil conservation practice where soil cultivation is kept to a minimum necessary
    for crop establishment and growth.
    Organic farming An agricultural production system aimed at maintaining the health of soils,
    ecosystems and people, and based on ecological processes, biodiversity and
    cycles adapted to local conditions, rather than the use of inputs with adverse
    effects. In the EU, organic farming is governed by a legal framework that
    provides a clear structure for the production and marketing of organic products
    throughout the EU.
    Passport for
    excavated soil
    A document issued by the competent authority or certified body describing the
    quantity and/or quality of the excavated soil.
    Programme of
    measures
    A programme elaborated by a Member State containing the elements required
    by the Soil Health Law.
    Risk Chance of harmful effects to human health or the environment resulting from
    exposure to soil contamination.
    Risk reduction
    measure
    Risk-based action that ensures that contaminated sites no longer pose an
    unacceptable risk. Risk reduction measures include remediation or any other
    action for risk reduction that break the source-pathway-receptor chain, e.g. land
    use restrictions or safety measures.
    Soil The top layer of the Earth’s crust situated between the bedrock and the surface.
    Soil is composed of mineral particles, organic matter, water, air and living
    organisms.
    Soil district Part of the territory of a Member State, as delimited by that Member State for
    the purposes of soil health assessment and management.
    Soil health Physical, chemical and biological condition of the soil measured in terms of its
    characteristics describing soil’s capacity to provide ecosystem services.
    Soil health
    assessment
    Evaluation of the health of the soil based on the measurement or estimation of
    soil health descriptors.
    Soil health
    certificate
    A document issued by the competent authority designated by the Member State
    containing information on the key characteristics and health of the soil.
    Soil remediation Regeneration action that reduces contaminant concentrations in the soil with the
    aim to re-establish its good chemical condition.
    Soil restoration
    or soil
    regeneration1
    Intentional activity aimed at reversing or re-establishing soil from a degraded
    state to a healthy condition. Remediation is considered as a restoration activity.
    Sustainable soil
    management
    Management practices that maintain or enhance the ecosystem services provided
    by the soil without impairing the functions enabling those services, or being
    detrimental to other properties of the environment . Sustainable soil
    management is an act of good stewardship or a duty of care to prevent that a
    healthy soil degrades.
    1
    The terms ‘soil restoration’ and ‘soil regeneration’ have the same meaning for the purpose of this Impact Assessment
    Abbreviations
    CAP Common Agricultural Policy
    CBD Convention on Biological Diversity
    COM European Commission
    COR European Committee of the Regions
    CS Contaminated site
    EAFRD European Agricultural Fund for Rural Development
    EEA European Environment Agency
    EAGF European Agricultural Guarantee Fund
    ECA European Court of Auditors
    EESC European Economic and Social Committee
    EJP European Joint Research Programme
    ENVI Environment, Public Health and Food Safety Committee
    EP European Parliament
    GAEC Good agricultural and environmental conditions
    IED Industrial Emissions Directive
    INSPIRE Infrastructure for Spatial Information in Europe
    IPBES Intergovernmental Science-Policy Platform on Biodiversity and
    Ecosystem Services
    IPPC Integrated Pollution Prevention and Control
    LUCAS Land Use/Cover Area frame Survey
    LULUCF Land Use, Land Use Change and Forestry
    NNLT No Net Land Take
    NRL Nature Restoration Law
    OPC Open Public Consultation
    PCS Potentially contaminated site
    REFIT Regulatory Fitness and Performance Programme
    RSB Regulatory Scrutiny Board
    SAC Special Areas of Conservation
    SCIP Database Database for Information on Substances of Concern
    SDGs Sustainable Development Goals
    SHL Soil Health Law
    SME Small and Medium Enterprises
    SOC soil organic carbon
    SSM sustainable soil management
    STS Soil Thematic Strategy
    SWD Staff Working Document
    TFEU Treaty on the Functioning of the European Union
    UNCCD United Nations Convention to Combat Desertification
    UNFCCC United Nations Framework Convention on Climate Change
    UWWTD Urban Wastewater Treatment Directive
    WFD Water Framework Directive
    1
    1 INTRODUCTION
    1.1 Political context
    Soil and the organisms that live in it provide us with food, biomass and fibres, raw materials, and regulate
    the water, carbon and nutrient cycles. Soils make life on Earth possible but human pressures are
    exceeding planetary boundaries.2
    Ensuring soil health is key to address some of our most important
    societal challenges, such as climate change, biodiversity loss, zero pollution and desertification. The
    Russian war in Ukraine has destabilised global food systems, intensified food insecurity risks and
    vulnerabilities across the world, and amplified the EU’s need to be able to feed itself in a sustainable
    manner for centuries to come. Healthy soils are key to secure our access to sufficient, nutritious and
    affordable food in the long-term. Without sustainable management and restoration, our soils will lie at
    the heart of future food security crises.
    The soil file has a long history at EU level (see annex 5), but regained momentum with the European
    Green Deal that underlined the importance to protect, conserve and enhance the EU’s natural capital. As
    part of the Green Deal, the Biodiversity Strategy for 20303
    announced the update of the 2006 Soil
    Thematic Strategy (STS)4
    to address soil degradation and fulfil EU and international commitments on
    land-degradation neutrality. The EU Soil Strategy for 20305
    set the vision to have all soils in healthy
    condition by 2050, to make protection, sustainable use and restoration of soils the norm and proposes a
    combination of voluntary and legislative actions. Addressing soil degradation and ensuring the protection
    and sustainable use of soil, including by a Soil Health Law (SHL), is also included in the 8th
    Environment Action Programme.6
    Regarding the position of the EU institutions, the European Parliament (EP) called on the
    Commission to develop an EU legal framework for soil including definitions and criteria for good soil
    status and sustainable use, objectives, harmonised indicators, a methodology for monitoring and
    reporting, targets, measures, and financial resources.7,8
    The Council of the EU supported the Commission
    in stepping up efforts to better protect soils and reaffirmed its commitment to land degradation neutrality.
    The Council wants to address desertification, land degradation and make progress towards no net land
    take by 2050.9
    Furthermore, the European Committee of the Regions (CoR), the European and
    Economic Social Committee (EESC) and the European Court of Auditors (ECA) have all called on
    the Commission to develop a legal framework for the sustainable use of soil.10,11,12,13
    The importance of soil health has been recognised globally and the EU has made commitments in the
    international context of the three Rio Conventions since soils are affected by desertification (UN
    Convention to Combat Desertification), contribute to climate change mitigation (UN Framework
    Convention on Climate Change) and constitute an important habitat for biodiversity (Convention on
    Biological Diversity). Restoring, maintaining and enhancing soil health is included as a target in the new
    2
    EEA (2020), Is Europe living within the limits of our planet?
    3
    COM/2020/380 final
    4
    COM/2006/231 final
    5
    COM/2021/699 final
    6
    Decision (EU) 2022/591 of the European Parliament and of the Council of 6 April 2022 on a General Union Environment Action
    Programme to 2030
    7
    European Parliament resolution of 28 April 2021 on soil protection (2021/2548(RSP))
    8
    European Parliament resolution of 9 June 2021 on the EU Biodiversity Strategy for 2030: Bringing nature back into our lives
    (2020/2273(INI))
    9
    Council Conclusions of 16 October 2020 on Biodiversity – the need for urgent action
    10
    Opinion NAT-VII/010 of the CoR in the plenary session of 3, 4 and 5 February 2021 on Agro-ecology
    11
    Opinion ENVE-VII/019 of the CoR in the plenary session of 26-27 January 2022 on the EU Action Plan: 'Towards zero pollution for air,
    water and soil'
    12
    Opinion NAT/838 of the EESC on the new EU Soil Strategy of 23 March 2022
    13
    European Court of Auditors (2018), Combating desertification in the EU: a growing threat in need of more action
    2
    Kunming-Montreal Global Biodiversity Framework, which was accompanied by a 2020-2030 action
    plan for the International Initiative for the Conservation and Sustainable Use of Soil Biodiversity. Soil
    health also directly contributes to the achievement of several of the Sustainable Development Goals and
    is high on the global policy agenda thanks to international initiatives like the Global Soil Partnership, 4
    per 1000, the International Resource Panel, the UN Environment Assembly or the UN Decade on
    Ecosystem Restoration. Annex 5 sets out more details on the political context.
    1.2 Legal context
    The EU has comprehensive environmental measures covering sectors such as air, water, nature, circular
    economy, industrial emissions and chemicals. There is no dedicated EU soil legislation, but instead a
    patchwork of provisions impinging on soil health across existing EU legislation. For example, the
    Landfill Directive14
    sets operational and technical requirements to prevent leachate infiltration into the
    soil. Amongst horizontal EU environmental legislation, the Environmental Impact Assessment Directive15
    and the Strategic Environmental Assessment (SEA) Directive16
    require the assessment of the likely
    effects on soil of certain projects, plans and programmes. Provisions in other policy fields such as the
    Common Agriculture Policy or Climate Policy are also of relevance for soils.
    Annex 6 sets out the details on the legal context by describing the existing EU environmental legislation
    and its relevance for soils. Annex 6 also lists existing EU instruments in other policy fields than
    environment that are of relevance for soils, such as the new CAP which has enhanced its contribution to
    environmental and climate objectives.
    Overall, soil health profits from the existing sectorial and horizontal environmental EU legislation in a
    tangential manner, supporting the specific objectives pursued by these acts, such as improving water or
    air quality, protecting habitats and biodiversity, managing waste properly, etc.
    However, and as it appears notably from the table in annex 6 (and further explained in chapters 2 and 5
    and detailed in annex 6), there is also a clear legislative gap regarding soil protection.
    1.3 Coherence with other related initiatives
    The objectives of this initiative will contribute to the EU climate change adaptation objectives by
    making the EU more resilient at reducing its vulnerability to climate change. Regarding climate change
    mitigation, the EU aims to achieve a climate-neutral and climate-resilient Europe by 2050. Achieving
    these objectives relies inter alia on carbon removals through the restoration and better management of
    soils to absorb the emissions that will remain at the end of an ambitious decarbonisation pathway, and on
    enhancing the capacity of soils to retain water.
    The Land Use, Land Use Change and Forestry (LULUCF) Regulation was recently revised to make it
    fit for the 55% net emission reduction target for 2030. It includes a target that the LULUCF sector should
    remove 310M tonnes of CO2 from the atmosphere to be stored in soils, biomass or harvested wood
    products. The LULUCF Regulation does not lay down rules on the definition of the sustainable
    management or restoration of soils and their health. The Soil Health Law and LULUCF Regulation will
    be mutually reinforcing, because healthy soils sequester more carbon and because the LULUCF targets
    incentivise sustainable management and restoration of soils. Enhanced and more representative soil
    monitoring can also contribute to the improvement of LULUCF accounting. In addition, the Soil Health
    14
    Council Directive 1999/31/EC of 26 April 1999 on the landfill of waste
    15
    Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain
    public and private projects on the environment
    16
    Directive 2001/42/EC of the European Parliament and the Council on the assessment of the effects of certain plans and programmes on the
    environment, OJ L 197, 21.7.2001, p. 30–37.
    3
    Law would direct sustainable soil management to SOC-depleted soils where carbon management will be
    most effective, benefiting the terrestrial greenhouse gas balance as well es ecosystem health.
    The Nature Restoration Law (NRL)17
    aims at restoring ecosystems (including significant areas of
    degraded and carbon-rich ecosystems, including forest ecosystems and cropland mineral soils18
    ) to good
    condition by 2050. The SHL will provide a more tailored approach to restoring degraded soils that
    complements the targets and actions of the NRL proposal. This will include provisions on the definition
    of the health, monitoring, sustainable management and restoration for soils in all terrestrial ecosystem
    types, as anticipated in the NRL proposal.19
    The future new legislative initiative on forest monitoring and long-term planning will propose a
    framework to monitor the state and functions of the forests across the EU. The forest proposal will not
    include requirements relating to forest or soil management, or restoration. Duplications will be avoided
    e.g. by harmonizing data collection and shared indicators.
    The EU Mission ‘A Soil Deal for Europe’,20
    and other Horizon Europe instruments,21
    together with the
    European Soil Observatory (EUSO)22 will support the monitoring and soil assessment capacities. While
    they cannot replace the rolling out of an EU-wide soil monitoring network and do not deal with soil
    management as such, they can spearhead research and development in this area providing for example
    substantial insight on soil degradation and how to effectively deal with this. across the EU via various
    case studies. Together, these initiatives will work in synergy with all building blocks of the SHL and form
    a robust framework to address soil and land stewardship at the necessary scale for all types of land use
    and sectors.
    2 PROBLEM DEFINITION
    2.1 What are the problems?
    The main problem that this initiative addresses is that soils in the EU are unhealthy and continue to
    degrade. Scientific evidence indicates that soil degradation in the EU is continuing and worsening (see
    Annex 7 for details and sources). Based on the data available, it has been estimated that about 60 to 70%
    of soils in the EU are currently not in a healthy state23
    i.e. showing one or more forms of soil degradation.
    The overall outlook indicates that degradation will accelerate without specific measures.
    The main types of soil degradation include:
     Loss of soil organic carbon: soil organic carbon (SOC) is a fundamental element of the soil and an
    indicator for soil health. It results from the decomposition of plant material and the remains of soil
    organisms. The loss of SOC in mineral24
    soils leads to reduced fertility, reduced capacity to cycle
    17
    Proposal for a Regulation of the European Parliament and of the Council on nature restoration COM/2022/304 final
    18
    The NRL requires action to improve the level of organic carbon in cropland mineral soils and rewet organic soils in agricultural use
    constituting drained peatlands.
    19
    The NRL proposal indicates that it “has clear links with the EU soil strategy because many terrestrial ecosystems depend on and interact
    with the underlying soils. Any other soil-related targets will be integrated into future legislation governing soils”.
    20
    https://research-and-innovation.ec.europa.eu/funding/funding-opportunities/funding-programmes-and-open-calls/horizon-europe/eu-
    missions-horizon-europe/soil-health-and-food_en
    21
    The Horizon Europe framework programme for research and innovation facilitates knowledge creation and collaboration and will thereby
    accelerate the transition to healthy soils. In this context, in addition to the Soil Mission, there are relevant instruments available also through
    Cluster 6, Food2030 priorities and the (forthcoming) Horizon Europe Partnerships (Food System, Biodiversity, Agroecology, Agriculture of
    Data, etc.).
    22
    https://joint-research-centre.ec.europa.eu/eu-soil-observatory-euso_en
    23
    European Commission, Directorate-General for Research and Innovation, Veerman, C., Pinto Correia, T., Bastioli, C., et al., Caring for
    soil is caring for life : ensure 75% of soils are healthy by 2030 for food, people, nature and climate : report of the Mission board for Soil
    health and food, Publications Office, 2020, https://data.europa.eu/doi/10.2777/821504
    24
    Mineral soils have a carbon content below 20%.
    4
    water and nutrients and reduced soil biodiversity. Drained peatlands25
    are losing depth by 0.5 to 1 cm
    per year, leading to subsidence of the soil surface. Carbon losses from such soils dominate the
    negative carbon balance of non-forest terrestrial ecosystems in the EU.
     Nitrogen and phosphorus are essential elements for plants and organisms, but nutrient excesses are
    hazardous. An accumulation leads to the saturation of the soil and leaching or run-off to ground- and
    surface-waters causing eutrophication and acidification. Excessive application of nutrients can
    contaminate the air and contribute to climate change. The planetary boundaries for N and P flows
    have been exceeded strongly, which is causing changes to ecosystems and biodiversity.
     Soil acidification is caused by the accumulation of soluble inorganic and organic acids, at a faster rate
    than they can be neutralized. It decreases soil pH over time and may result in reduced soil fertility and
    loss of soil biodiversity.
     Soil erosion is the removal of soil by wind, water and other processes. Erosion is unsustainable when
    the soil loss rate is higher than the rate at which soil regenerates (approximately 1.4 tonne per hectare
    per year or 1.4 t/ha/y).
     Soil compaction is the reduction of the micro-cavities or pores in the soil. Soil compaction is
    generally irreversible or requires long time to reverse,26
    in particular for the deeper part of the soil that
    cannot be reached by machinery (subsoil compaction). Compaction is particularly severe when the
    pressure is applied under wet conditions, when the soil is softer (e.g. sandy soils) and thus loses more
    volume for a given pressure.
     Soil contamination is the occurrence of contaminants in soil above a certain level causing
    deterioration or loss of one or more soil functions. Point-source or local soil contamination is
    caused by specific events or contaminating activities (e.g. industrial production) within a specific area
    or site, where the source of the contamination is usually clear. Diffuse soil contamination is a more
    widespread form of contamination caused by diffuse sources and multiple activities that sometimes
    interact and have no specific point of discharge (e.g. atmospheric deposition). It is therefore more
    difficult to assess and control than point-source contamination. Contaminated soils can also leach to
    surface, ground, coastal and marine waters.
     Salinization is the accumulation of water-soluble salts in the soil that affects hotspots in the EU, often
    along the coastlines. High concentrations of salt adversely affect plant growth and degrade soil
    structure, resulting in less fertile soils, less yields, less soil organic carbon, and soil erosion.
     Desertification is defined by the UNCCD as land degradation in arid, semi-arid, and dry sub-humid
    areas.
     Water provision: the capacity of soils to retain water is steadily diminishing. The sponge function
    of the soil is key to mitigate the effects of climate change, drought and floods.
     Loss of soil biodiversity: Soil biodiversity is the variability of living organisms in soil (e.g.
    earthworms, springtails, mites and wild pollinators that nest in soil) and includes diversity within
    species, between species and of ecosystems. Soil biodiversity determines the multi-functionality of
    soils, including soil fertility, underpins the delivery of ecosystem services, and is closely linked to
    above ground biodiversity.
     Land take is the increase in artificial or settlement areas over time.27
    Soil sealing is the extreme form
    of land take through the covering of soils by buildings, construction and layers of completely or partly
    impermeable material. Sealing causes the complete and irreversible loss of all soil functions and
    ecosystem services.
    25
    Organic soils have a carbon content above 20%.
    26
    https://www.sciencedirect.com/science/article/pii/S037811271500540X
    27
    Land take is defined as the conversion of natural and semi-natural land into artificial land development, using soil as a platform for urban
    settlements and infrastructure, as a source of raw materials or as archive for historic and geological patrimony, at the expense of the capacity
    of soils to provide ecosystem services (provision of biomass, water and nutrients cycling, basis for biodiversity and carbon storage).
    5
    2.1.1 Root causes
    The main root causes for soil degradation are:
     Loss of soil organic carbon in mineral soils: overgrazing, loss of vegetation and vegetative soil
    cover, physical soil disturbance, poor crop rotation and crop management, intensive input farming,
    deforestation, biomass burning, land use change, contamination, climate change;
     Loss of soil organic carbon in organic soils: drainage, unsustainable water management, land use
    change and conversion to more intensive uses (e.g. for agriculture and forestry), physical soil
    disturbance, overgrazing, climate change, peat extraction;
     Excess nutrient content: excessive / unbalanced application of fertilisers, high livestock density,
    atmospheric deposition, poor crop rotation, land use change, compaction, loss of soil organic matter
    and soil biodiversity;
     Acidification: excessive application of (acidifying) fertilisers, poor crop rotation and diversification,
    insufficient vegetative soil cover, run off, loss of soil organic matter, atmospheric deposition;
     Erosion: insufficient vegetative soil cover and landscape features, large homogeneity in field size and
    structure, physical soil disturbance (tillage and ploughing), soil loss through harvesting of root crops,
    compaction, poor crop management, overgrazing, deforestation, combined with topography, rainfall
    intensity, wind, climate change, loss of soil organic matter;
     Compaction: increased mechanisation, traffic of heavy machinery, high wheel pressure, high
    livestock density, poor crop rotation, physical pressure on the soil especially in wet conditions, large
    and dense crowds.
     Contamination: industrial activities, mining, services (petrol stations, dry cleaners, car repair, etc.),
    improper waste management (landfills, littering, illegal dumping, etc.), storage of substances (e.g.
    heating oil tanks, etc.), transport and combustion, military activities, spills, fires, accidents,
    atmospheric deposition, geology (e.g. volcanos), fertilizers, pesticides, contaminated sewage sludge,
    agricultural plastics, irrigation, floods, improper water management, backfilling with contaminated
    excavated soil;
     Salinization: poor or unsuitable irrigation (e.g. use of brackish or saline water), improper drainage,
    overexploitation and extraction of groundwater, de-icing of road infrastructure, climate change, saline
    water injection by industry, waste disposal, salt-rich wastewater;
     Desertification: climate change, poor irrigation and water management, monocropping,
    overapplication of fertilizers and pesticides, deforestation, insufficient vegetative soil cover and
    vegetation, wildfires, land abandonment, overgrazing, erosion;
     Reduced water retention: combination of loss of soil organic carbon, soil compaction, soil sealing
    and its root causes;
     Loss of soil biodiversity: physical soil disturbance, monoculture and poor crop rotation, insufficient
    soil cover, over fertilisation, use of pesticides, climate change, land use change, invasive alien species,
    ecosystem decline and habitat disruption, soil contamination, loss of soil organic carbon, erosion,
    sealing, compaction;
     Sealing and land take: development of infrastructure, roads, housing, commercial and industrial
    property, land use change, urban sprawl, spatial planning, demographic and economic growth.
    Climate change is an important root cause of soil degradation. Factors such as temperature, precipitation,
    wind patterns or sea levels influence to a high degree soil degradation processes like erosion, decline in
    soil organic matter, desertification, salinization and loss of soil biodiversity. For compaction,
    contamination, sealing and land take, the influence of climate is less dominant. Climate change and
    drought influences soil health and vice versa: both processes intensify each other which can lead to a
    mutually reinforcing downward spiral. Anthropogenic activities and soil management also have a
    detrimental impact on soil health and alter soil properties, that can further amplify the effects of climate
    change.
    6
    2.1.2 Scale of the problem at EU and Member States level
    The EEA concluded in its SOER 202028
    that “soil degradation is not well monitored, and often hidden, but it is widespread and diverse”. The following
    table presents the distribution of the aspects of soil degradation in the EU detailing the 60-70% estimation, the existing trends and the outlook.
    Table 2-1: Scale of the problem, trends and outlook by aspect of soil degradation
    Aspect of soil
    degradation
    Share of EU land surface with “unhealthy soils”29
    Trends30
    Outlook
    Loss of soil
    organic carbon in
    mineral soils
    23% of agricultural mineral soils have low (<1%) and
    declining soil carbon stocks.
    Decreasing soil organic carbon in EU agricultural
    mineral soils, at low rates.
    The NRL proposal aims at halting loss in SOC
    stocks in croplands (about 23% of EU) and
    forests (about 40% of EU). However, it does
    not target a minimum SOC level for soil
    health.
    Climate change is expected to increase soil
    organic carbon losses, especially in colder and
    more humid climates.
    Loss of soil
    organic carbon in
    organic soils
    4.8% of peatlands (organic soils) are degraded, the
    majority of which (4.3%) is found in agricultural
    areas.
    Northern European peatlands have undergone the earliest
    and highest losses globally since 1700. Drained
    peatlands will continue to lose soil organic carbon.
    The NRL proposal is expected to restore as
    much as possible of drained peatlands.
    Excess nutrients
    content in soils
    27% – 31.5% of the EU (corresponding to 65%-75%
    of agricultural soils) displays excess nutrient levels
    due to unbalanced fertilizer or manure application
    and air pollution.
    62% of semi-natural ecosystems are subject to
    nitrogen deposition leading to eutrophication.
    Between 2000 and 2010, nitrogen surplus decreased in
    the EU, followed by stagnation (2010-2014).
    Use of mineral phosphorus increased by around 6%
    between period 2008-2011 and 2012-2015 in the
    EU27+UK.
    Use of manure phosphate decreased by around 3%
    between both periods.
    Gross phosphate balance decreased in the EU27+UK
    The Farm to Fork and Biodiversity Strategies
    and the Zero Pollution Action Plan have
    defined an EU objective to reduce nutrient
    losses by 50% by 2030 while ensuring no
    deterioration in soil fertility. The outlook will
    depend to a large extent on the degree to
    which this political objective will be achieved.
    28
    EEA, 2019, The European environment — state and outlook 2020, European Environment Agency (https://www.eea.europa.eu/ publications/soer-2020)
    29
    Based on the assessment done in the report of the Soil Mission: “Caring for soil is caring for life - Publications Office of the EU (europa.eu)”
    30
    An overview of the assessments on soil degradation by the European Environment Agency in the State and Outlook of the Environment Reports since 1995 can be found in Annex 7.
    7
    from 1.7 kg/ha of utilised agricultural area in the period
    2008-2011 to 1.6 kg/ha in the period 2012-2015.
    Soil acidification
    - From air deposition: 4% of EU soils is expected to
    exceed acidification critical loads.
    - From excess nutrient inputs: unknown.
    - Air deposition: critical loads for acidification have
    reduced from 43% in 1980 to 7 % in 2010, 4% in 2020.
    - Excess nutrient inputs: unknown trend.
    Further reduction of air-borne deposition and
    subsequent acidification.
    Unsustainable soil
    erosion
    24% of the EU suffers from
    unsustainable water erosion (>2 t/ha/y) mainly in
    cropland (54 % of cropland is affected by
    unsustainable soil erosion or 14 % of all EU area).
    9.7% of arable land has problems with wind erosion.
    Soil erosion by water decreased by 9% in the period
    2000-2010, and by 0.4 % in 2010-2016.
    No data on trends for wind erosion
    Soil erosion (by water) is projected to increase
    by 13–22.5 % in EU (and UK) by 2050 due to
    climate change.
    Soil compaction
    23-33% of the EU is susceptible to compaction, of
    which 7% lie outside agricultural area (e.g. in
    organic-rich forest soils).
    Problem has likely increased due to increased machine
    use and weight. Between 1960 and 2010, the average
    wheel load of field machinery increased by
    approximately 600%.
    No outlook available.
    Soil contamination
    1-2.5% of non-agricultural is contaminated. Surface
    area with contaminated sites not accurately
    quantified. It was estimated in 2016 that 14% of an
    estimated total of 2.8 million potentially
    contaminated sites in the EU would require
    remediation or 390 000 sites;
    21% of agricultural soils have cadmium
    concentrations in the topsoil which exceed
    groundwater limits used for drinking waters;
    10 million tons of sewage sludge production for EU-
    27, 37% of which is applied on agricultural land and
    increasingly seen as a pathway for terrestrial micro-
    plastic pollution;
    21% of land with use of pesticides (conventional
    arable);
    Agriculture produced 5% of plastic
    waste of EU, including plastic mulches and
    greenhouses;
    Diffuse Pollution
    Data on trends are lacking.
    Contaminated sites
    Progress in the management of contaminated sites varies
    considerably, from 20 sites/year to 3 000 sites/year per
    Member State.
    Diffuse Pollution
    Reduction in releases of contaminants to soil
    is expected if EU legislation is effectively
    implemented.
    Contaminated sites
    At the current rate of remediation, it would
    take some 47 years to remediate all estimated
    existing contaminated sites.
    8
    Secondary
    salinisation
    1.5% of EU territory at risk of salinisation, largely
    driven by irrigation.
    The area at risk of saline intrusions in coastal areas
    due to sea-level rise is unknown.
    No data on past trends. Salt intrusion is expected to increase due to
    climate change and increasing irrigation.
    Desertification
    25% of Southern, Central and Eastern Europe (part of
    this value corresponds to areas already flagged by
    other degradational aspects). The risk of
    desertification is significant in particular in Spain,
    southern Italy, Portugal, and areas of south-eastern
    Europe including Bulgaria, Greece, Cyprus and the
    Danube Delta in Romania.
    Trend data are largely lacking although indications that
    problem is increasing in Southern, Central and Eastern
    Europe.
    Expected to increase due to climate change,
    combined with poor irrigation and water
    management practices. Hot semi-deserts
    already exist in southern Europe, where the
    climate is transforming from temperate to arid.
    This phenomenon is extending northwards.
    Reduced water
    retention
    Not assessed in Soil Mission report. Likely decreasing capacity, because of decreasing soil
    organic carbon content, increasing compaction and
    increasing soil sealing.
    Between 2012-2018, sealing caused a potential loss of
    water retention capacity of 668 million m³. Since
    beginning of measurements in 1979, Europe has
    generally experienced a downward trend in soil moisture.
    Climate change may reduce soil water
    retention due to higher evaporation and
    decreased carbon content.
    Flood risk likely to increase for the Alps,
    northern, central and eastern regions;
    Projections for southern Europe are mixed.
    Loss of soil
    biodiversity
    37% of EU territory is at high risk for soil
    biodiversity loss. The state of soil biodiversity in the
    EU is still largely unknown. Only 1% of soil micro-
    organisms has been identified yet.
    No direct data available to assess past trends in soil
    biodiversity. Based on land use and land use change the
    trend is deteriorating.
    Most threats for soil biodiversity are expected
    to increase in the future (i.e. climate change,
    soil erosion).
    Soil sealing and
    land take
    Land take affects 4.2% of EU territory;
    1.0 – 2.5% of land taken is sealed but with high local
    concentrations; consequently, 1.7-3.2% of EU soils
    (mostly in urban setting) are exposed to pressures
    (e.g. compaction, pollution).
    Land take (2000-2018) and soil sealing (2006-2015)
    rates have decreased and vary by MS. Land take and soil
    sealing continue predominantly at the expense of
    agricultural and natural land at an estimated annual net
    rate of 440 km²/year in the period 2012-2018.
    Despite slowing trends in the expansion of
    urban and transport infrastructure, land take
    and soil sealing is expected to continue in
    coming decades. The political objective of no
    net land take by 2050 will not be met unless
    annual rates of land take are reduced and land
    recycling increased.
    Total soil
    degradation
    60-70% of EU soils is unhealthy. Deteriorating trends dominate for the past 10-15
    years.
    Most of the underlying drivers of soil
    degradation are not projected to change
    favourably, so deteriorating developments
    dominate for the outlook. The EU is not on
    track to meet policy objectives and targets.
    9
    The estimated range of 60-70% of soil degradation expresses the uncertainty of the problem at EU level:
    this is due to a partial lack of representative data, for example on soil compaction and on soil
    contamination, lack of thorough monitoring and harmonized definitions, as well as the different situation
    of soil conditions across the EU. On the other hand, the uncertainty level is mitigated by modelling and
    case studies, decades of soil science and confirmation from different sources. In this context, the situation
    of soil degradation at EU level can be seen in graphic detail in the EU Soil Health Dashboard published
    by the JRC under the EU Soil Observatory. The map shows where scientific evidence converges to
    indicate areas that are likely to be affected by soil degradation processes and is updated as scientific
    evidence becomes available. The sources of the data as well as the limitations are described therein.31
    The following table provides the best available information on soil health issues at Member States level.
    The data available, however, identify only the aspects that could be quantified per Member State based on
    the information available.32
    Quantification is available only for some land uses (namely cropland or
    agricultural land) or for limited elements of soil degradation (e.g. only copper and mercury concentration
    for soil contamination; concerning salinization, only areas equipped for irrigation). The table provides
    therefore only an order of magnitude of the distribution of soil health issues in Member States. It is
    therefore possible to anticipate a provisional distributional impact among Member State, showing which
    Member States would be likely to have to make more of an effort than others to achieve objectives of
    healthy soils for each type of soil degradation for which quantification at Member State level are
    available. The summary values of the table are represented in maps for each country in the country fiches
    in Annex 12.
    31
    https://esdac.jrc.ec.europa.eu/esdacviewer/euso-dashboard/
    32
    Details and sources of these data can be found in Annex 7
    10
    High or Very High
    susceptibility for
    topsoil compaction
    High Copper
    concentrati
    ons
    High
    Mercury
    concentrati
    ons
    Sealing
    Member State
    % of cropland
    area
    % of MS
    area
    % of Cropland and
    Grassland area
    (except for land
    above 1000 m a.s.l.)
    % of MS
    area
    % of MS area
    % of MS
    area
    % of MS
    area
    % of
    Agricultural
    land (CORINE)
    % of MS
    area
    % of
    Agricultural
    land (CORINE)
    % of MS
    area
    Peatland
    % of MS
    area
    Mediterranean
    biogeographical
    region
    % of MS
    area
    % of MS
    area
    AT 68% 10% 47% 9% 4% 0% 8% 4% 1% 2% 1% 5% 0% 0% 0% 1%
    BE 63% 17% 46% 15% 11% 0% 2% 69% 35% 58% 36% 0% 0% 0% 0% 6%
    BG 71% 26% 84% 31% 7% 1% 0% 0% 0% 0% 0% 0% 0% 0% 0% 1%
    DK 65% 45% 16% 10% 6% 0% 0% 73% 50% 31% 25% 84% 4% 0% 0% 2%
    ES 72% 18% 86% 20% 7% 0% 1% 11% 3% 1% 0% 0% 0% 8% 7% 1%
    EE 22% 3% 2% 0% 45% 0% 0% 0% 0% 0% 0% 72% 18% 0% 0% 0%
    EL 60% 10% 83% 13% 11% 1% 0% 5% 1% 0% 0% 28% 0% 11% 10% 1%
    CY 46% 14% 21% 6% 9% 0% 0% 6% 2% - - 0% 0% 2% 3% 2%
    CZ 64% 26% 52% 22% 10% 0% 0% 0% 0% 4% 3% 0% 0% 0% 0% 2%
    DE 47% 19% 43% 20% 11% 0% 1% 50% 28% 33% 20% 91% 6% 0% 0% 4%
    FR 53% 16% 41% 18% 8% 3% 0% 28% 16% 16% 10% 0% 0% 5% 1% 2%
    FI 17% 1% 0% 0% 6% 0% 0% 0% 0% 2% 0% 19% 7% 0% 0% 0%
    HR 31% 2% 76% 7% 1% 0% 0% 2% 0% 0% 0% 0% 0% 0% 0% 1%
    HU 41% 24% 70% 41% 14% 0% 0% 0% 0% 0% 0% 80% 2% 0% 0% 1%
    IE 42% 3% 0% 0% 8% 0% 1% 79% 46% 11% 8% 62% 12% 0% 0% 0%
    IT 80% 23% 68% 19% 8% 14% 1% 23% 8% 3% 2% 1% 0% 7% 4% 3%
    LT 26% 9% 29% 11% 8% 0% 0% 0% 0% 0% 0% 98% 9% 0% 0% 0%
    LU 87% 12% 2% 0% 7% 0% 0% 86% 31% 1% 1% 0% 0% 0% 0% 4%
    LV 25% 4% 10% 2% 13% 0% 0% 0% 0% 0% 0% 62% 6% 0% 0% 0%
    MT 97% 0% - - 0% 0% 0% 0% 1% 0% 0% 0% 0% 0% 0% 18%
    NL 63% 16% 19% 10% 7% 0% 0% 87% 63% 90% 69% 97% 8% 0% 0% 7%
    RO 59% 22% 71% 31% 8% 1% 0% 0% 0% 0% 0% 50% 2% 0% 0% 0%
    PL 36% 17% 58% 29% 8% 0% 0% 15% 8% 6% 3% 87% 4% 0% 0% 1%
    PT 60% 9% 29% 3% 4% 0% 0% 9% 2% 0% 0% 0% 0% 3% 3% 2%
    SE 37% 3% 7% 0% 0% 0% 1% 6% 0% 5% 0% 6% 1% 0% 0% 0%
    SI 64% 4% 41% 3% 8% 0% 19% 18% 4% 0% 0% 0% 0% 0% 0% 1%
    SK 62% 22% 68% 23% 5% 0% 3% 0% 0% 0% 0% 0% 0% 0% 0% 1%
    Areas at risk of secondary
    salinization
    Unsustainable soil erosion
    (water, wind, tillage,
    harvest)
    Low SOC compared to
    permanent grasslands
    (mineral soils only)
    N excess P excess
    Peatland under hotspot
    of agriculture
    Share of quantified soil health issues by MS for each indicator
    Table 2-2: share of quantified soil health issues by Member State33
    for each available indicator (see annex 7 section 1.3 for details)
    33
    The uncertainty for Malta and Cyprus is higher due to the small surface of these countries and the data availability.
    5
    2.1.3 Impacts of the problem
    Healthy soils have the capacity to provide ecosystem services that are vital to humans and the
    environment. In particular, they:
    1. provide safe and nutritious food, and biomass, including in agriculture and forestry;
    2. absorb, store and filter water;
    3. transform nutrients and substances, including dead biomass and excreta;
    4. provide the basis for life and biodiversity, including habitats, species and genes;
    5. act as a carbon reservoir;
    6. provide cultural, recreational and health services for people.
    Soil degradation has therefore significant negative impacts, affecting the provision of ecosystem
    services and leading to risks for human health, the environment, economy and society, including:
     Reduced soil fertility. Soil degradation impacts fertility, yields and nutritional food quality. Studies
    show that over the last 70 years, the level of many minerals and nutritious elements in almost every
    kind of food has fallen between 10 and 100 percent,34
    which may have serious effects on our health
    and well-being. Soil degradation undermines the resilience and profitability of agriculture in the EU,
    the production of biomass for the bioeconomy as well as the growth and resilience of forests. It is
    estimated that between 61% and 73% of agricultural soils are affected by erosion, the loss of organic
    carbon, nutrient (nitrogen) exceedances, compaction or secondary salinisation (or a combination of
    these threats).35
    Soil compaction for instance may lower crop yields by 2.5-15 %.36
    These
    degradations and their impacts on crop yields are discussed in Annex 7 – 4.1.2.
     Climate change. Soil degradation amplifies the effects of climate change on the land surface, while
    sustainable soil management and restoration helps to mitigate climate change. Europe’s resilience to
    climate change depends on the level of soil organic matter and fertility, water retention and filtering
    capacity, and resistance to erosion. Carbon farming practices could help to store up to 260 MtCO2 in
    soils per year and contribute to mitigate climate change.
     Risks to human health. Several soil degradations harm human health:
    o Erosion by wind can lead to greater amounts of airborne particulate matter, causing
    respiratory and cardiovascular diseases, and indirectly harm human health through the
    deterioration of water quality.
    o Sealing prolongs the duration of high temperatures during heat waves and reduces the capacity
    of soils to act as a sink for pollutants.
    o Contamination of soils can affect food safety. Ingestion of chemicals can occur via ingestion
    of contaminated soil or plant uptake. Approximately 21% of agricultural soils in the EU37
    contain cadmium concentrations in the topsoil that exceed the limit for groundwater. While
    some metals are essential for plant growth (e.g., copper, iron, zinc and other macro- and
    micro-nutrients), high metal concentrations can induce toxicity for plants and expose the
    human population to diseases. Children are at greatest risk because they play close to the
    ground.
     Loss of above-ground biodiversity. Soil degradation causes not only the loss of below ground
    biodiversity, but also a reduction of above ground plant, animal, fungal and microbial diversity. Most
    biodiversity is bound to the soil ensuring the decomposition and mineralisation of organic material
    34
    Thomas D. A Study on the Mineral Depletion of the Foods Available to us as a Nation over the Period 1940 to 1991. Nutrition and Health.
    2003;17(2):85-115. doi:10.1177/026010600301700201, updated in 2007. One sobering conclusion is that today one would need to consume
    2-5 times as much food to obtain the same amount of minerals and trace elements available in those same foods in 1940.
    35
    Milder (2022) Environmental degradation: impacts on agricultural production.
    36
    Brus and van den Akker, 2018, https://www.semanticscholar.org/paper/How-serious-a-problem-is-subsoil-compaction-in-the-Brus-
    Akker/9d20c231fc64b465db8e480e854a52f5dffc04fa
    37
    EEA SOER 2020
    5
    (e.g. plant residues, manure, carcasses), influencing the carbon, nutrient and water cycles, providing
    natural pest regulation, and building the foundation of the food web.
    2.1.4 Costs of soil degradation
    The table below presents the summary of the best quantifications available for the cost of soil degradation
    by aspect of degradation. This represents the cost of taking no action to address soil degradation. At the
    same time this would represent the benefit of addressing soil degradation and achieving soil health.
    The range of costs of soil degradation is inherently uncertain, so lower and upper figures are presented for
    quantified costs only. Estimates are provided on an impact-by-impact basis using figures taken from a
    literature review, and where these are not available updating on the basis of the quantification of costs of
    soil degradations in the Impact Assessment for the Soil Framework Directive from 2006.38
    As shown in the summary Table 2-4, the sum of quantifiable costs of no-action gives the broad range of
    EUR 16.5 to 68.8 billion per annum, excluding the costs of soil contamination. Soil contamination is
    more uncertain and increases the range by EUR 3.4 to 292.4 billion per annum (see Annex 9, section
    4.2.2 for details). However, it is important to note that these values represent only the quantifiable costs:
    the table also lists the costs that could not be quantified for each of the soil degradations.39
    These costs of
    38
    https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52006SC0620&from=EN
    39
    Furthermore the 2006 quantification was done for EU25. The updated figures from 2006 do not extrapolate to EU-27.
    Table 2-3: Soil health and its impact on services and societal needs (source: EEA (2023), Soil monitoring in
    Europe)
    5
    no action are split between on-site components (typically those experienced by soil managers) and off-site
    components (typically those experienced by other actors and society at large). Off-site costs of no action
    represent the cross-boundary nature of soil degradation and are often not possible to quantify.
    Table 2-4: cost of soil degradation (cost of no action); as well potential benefits of addressing soil degradation
    Soil
    degradation
    Quantified costs
    (billion EUR per year, 2023
    prices)
    Quantified costs – details Other costs not quantified/not included
    (min) (max)
    Loss of soil
    organic
    carbon
    9.8 25
    Long-term prices for carbon also used
    (additional 2.5-10.2b€)
    On-site:
     Yield losses due to reduced soil fertility
    Off-site:
     Costs related to an increased release of
    greenhouse gases from soil
    Off-site:
     Costs due to loss of biodiversity and
    biological activity in soil (affecting fertility,
    nutrient cycles and genetic resources)
    Erosion 2.4 23.1
    Long term effects of erosion included
    (additional 3.8b€ to the max)
    On-site:
     Yield losses due to eroded fertile land
     Replacement application to compensate
    for P-loss
    Off-site:
     Costs of sediment removal, treatment
    and disposal
     Costs due to infrastructure (roads, dams
    and water supply) and property damage
    caused by sediments run off and
    flooding
     Costs due to necessary treatment of
    water (surface, groundwater)
     Costs due to damage to recreational
    functions
    On-site:
     Costs due to impact on tourism
    Off-site:
     Economic effects due to erosion-induced
    income losses
     Costs due to increased sediment load for
    surface waters (e.g. negative effects on aquatic
    species, difficulties for navigation)
     Costs of healthcare caused by higher exposure
    to dust and soil particles in the air
    Compaction 1.5 9.2
    On-site:
     Yield losses due to compacted soils
    Off-site
     Costs due to reduced water infiltration into the
    soil
     Costs due to increased leaching of soil
    nitrogen
     Costs linked to increased emissions of
    greenhouse gases due to poor aeration of soil
    Salinisation 0.92 0.983
    On-site:
     Yield losses due to reduced soil fertility
    Off-site:
     Costs due to damage to transport
    infrastructure (roads and bridges) from
    shallow saline groundwater
     Costs due to damage to water supply
    infrastructure
     Environmental costs, including impacts
    on native vegetation, riparian
    ecosystems and wetlands
    On-site: costs due to negative effects on tourism
    Contamination 3.4
    292.4
    On-site:
     Costs of monitoring measures and
    impact assessment studies that must be
    carried out in order to assess the extent
    of contamination and the risk of further
    contamination of other environmental
    media (water, air)
    Off-site:
     Costs of increased health care needs for
    people affected by contamination,
    which include the treatment of patients
    and the monitoring of their health
    during long periods to detect the effects
    of exposure to soil contamination
    On-site
     Costs of exposure protection measures for
    workers operating on a contaminated
    industrial site
     Costs due to land property depreciation if land
    use restrictions are applied thus representing a
    loss of economic value of the industrial asset
    Off-site
     Costs for insurance companies
     Costs of dredging and disposing of
    contaminated sediments downstream borne by
    water supply companies or public
    administrations
     Costs for increased food safety controls borne
    5
    Given the wide range of estimation, the study which assessed the contamination related costs40
    has used
    also a more prudent intermediate value that was updated at EUR 24.4 billion.41
    This is the one used in the
    overview of costs and benefits in chapter 7.3 to avoid overestimation.
    2.1.5 Sub-problems
    The reason for the persistence and the negative outlook of the main problem are described by the two key
    sub-problems:
    A. Data, information, knowledge and common governance on soil health and management are
    insufficient.
    - The minimum number of soil samples in the EU needed to have a statistically reliable measurement of
    soil health, taking into account the variability of soil condition (soil type, land use and climatic
    conditions), has been estimated by geostatistical methods at 210 000 points. Currently there are 34
    000 points from Member States and 41 000 from LUCAS Soil campaign of 2022, while they were
    about 20 000 in previous LUCAS Soil campaigns. This shows the large gap to sufficient data on soil
    health. Furthermore, soil data from Member States are in general not public and not shared at EU
    level, so they cannot be used as data for assessing soil health at EU level.
    40
    https://link.springer.com/chapter/10.1007/978-3-540-72438-4_5
    41
    Updating to 2023 prices the estimate for intermediate cost of contamination done in 2006 for the impact assessment of the Soil Framework
    Directive proposal.
     Costs of treatment of surface water,
    groundwater or drinking water
    contaminated through the soil
    by public administrations to detect
    contaminated food
    Sealing and
    land take
    1.9 6.6
    On-site:
     Loss of ecosystem services (only sealed
    area is used in the minimum, while land
    take area is used in the maximum)
    Future costs of new sealed soils;
    On-site
     Opportunity costs due to restrictions on land
    use
    Off-site
     Cost linked to runoff water from housing and
    traffic areas, which is normally unfiltered and
    potentially contaminated with harmful
    chemicals
     Costs due to fragmentation of habitats and
    disruption of migration corridors for wildlife
     Costs due to impacts on landscape and
    amenity values
     Costs on biodiversity
    Biodiversity
    No available
    quantification
    No available
    quantification
    N/A
    On-site
     Yield losses due to reduce soil fertility
    Off-site
     Costs linked to the loss of ecosystem
    functions and reduced capacity to sequester
    carbon
     Costs related to impacts on landscape and
    amenity values
     Costs related to changes in genetic resources
    Loss of soil
    capacity of
    water
    retention
    0 3.9
    On-site:
     economic losses in agricultural sector
    due to drought not alleviated by the
    capacity of water retention by soil
    Off-site
     Costs of flooding related to reduced capacity
    of soil for water retention
    Total
    quantified
    costs
    19.8
    361.3
    (of which 292.4
    from
    contamination
    and 68.88 from
    the rest)
    Sum of all above quantified costs Costs do not include non-linear effects.
    5
    - Some Member States have soil monitoring schemes in place, but they are fragmented, not
    representative and not harmonised. Member States apply different sampling methods, frequencies and
    densities, and use different metrics and analytical methods, resulting in a lack of consistency and
    comparability across the EU. Furthermore, soil data are not consistently stored in one accessible
    database. Monitoring soil health also requires access to land.
    - Current density of on-field measurements is not sufficient to adequately assess soil in a representative
    way at more local level, given the large variability of soil types, climatic conditions and land uses, and
    thus to inform adequate soil restoration actions.
    - Quality data on soil health is lacking, especially on soil organic carbon,42
    water retention capacity,
    contamination with organic compounds and biological parameters.
    - The LUCAS soil survey is a very useful tool for a harmonised and comparable assessment of soil
    health at EU level, but it currently lacks a clear legal mandate, depends on temporary administrative
    arrangements and its continuation is not secured.
    - The current low density of soil sampling locations is not sufficient to representatively assess soil
    health at local level.
    B. Transition to sustainable soil management and restoration, as well as remediation is needed
    but not yet systematically happening, e.g. for the unsolved legacy of contaminated sites.
    - Current data and research show a continuation of unsustainable soil management practices even if
    they are detrimental to soil health (e.g. utilisation of heavy machinery, broad pesticide application,
    poor crop rotation, lack of soil cover) due to the below described drivers.
    - Concerning the contaminated sites, the current rate of identification, registration, investigation,
    assessment and remediation will prove insufficient by 2050 to avoid risks for human health and the
    environment, and to achieve the zero pollution ambition.
    2.2 What are the problem drivers?
    The problem drivers can be grouped into market failures, regulatory failures and behavioural biases.
    Together these drivers contribute to the two sub-problems, and through them to the overall problem.
    Throughout these categories, recurrent themes are lack of relevant and verifiable information and a failure
    to fully implement sustainable soil management practices.
    2.2.1 Market failures
    Insufficient internalisation of environmental costs. The costs caused by practices harmful to soils are
    often not borne by those who benefit from them, in a phenomenon known as ‘externalities’. Whereas the
    short-term benefits of harmful practices are generally concentrated with the current landowner or land
    manager, its costs are borne by people that can be distant in time (in the future, over several generations),
    social or economic condition, or in space, including in other Member States of the EU. The fear of being
    undercut on costs by competitors leads land managers to adopt or retain harmful practices. This occurs
    also when the landowner and the soil manager are aware that soil health is part of their asset. Insufficient
    internalisation also means that the financial gains from land take can be considerably larger than the
    financial value of ecosystem services for the landowner, even if the opposite can be true from the point of
    view of society. This is a typical case of market failure to preserve ecosystem services and nature, where
    the financial computation performed using the marginal cost and benefit, as evaluated at the small scale of
    each individual actor, leads to decisions that, when aggregated, are collectively unsustainable. Concerning
    42
    https://www.nature.com/articles/s41558-022-01321-9
    5
    soil pollution, this market failure is closely linked with the non-application of the polluter-pays
    principle.43
    Short time decisions. Soil is formed at very low rates, meaning that it should be considered as a non-
    renewable resource. Therefore, the time horizon of public policy, taking into account the public interest of
    all involved parties, does not normally include the needs of the future generations. The long-lead times of
    soil restoration mean that to achieve the EU’s long-term goals, such as climate neutrality in 2050, action
    should start immediately. Economic operators, however, have to pay interests on their loans and are not
    incentivised to consider long time horizons when it comes to soil. Short- and time-limited land tenure
    contracts tend to discount (i.e. largely ignore) non-sustainable practices (short termism) albeit landowners
    or land users are becoming more aware, due to climate change (frequency and intensity of weather events
    that greatly affect a particular area).
    Asymmetry of information on soil health. Connected to the lack of parameters to define the health of
    soils and with the lack of obligations in this respect, in transactions bearing on the sale of a piece of land,
    there is often an asymmetry between the knowledge held by the seller on the condition of the soil on that
    piece of land (which is relatively higher, based on past empirical experience) and the knowledge of the
    buyer (which is lower, in the absence of data and of a scientifically stable assessment method). This lack
    and asymmetry of information reduces the incentives for landowners to have good soil management
    practices, as the detrimental consequences of these will be difficult to detect by a buyer, and hence will
    have minimal consequences on the selling price.
    2.2.2 Regulatory failures
    There is no dedicated EU legislation which protects soils like the ones existing for other media such as air
    and water. The EEA pointed out in the SOER 2020 that “the lack of a comprehensive and coherent policy
    framework for protecting Europe’s land and soil resources is a key gap that reduces the effectiveness of
    the existing incentives and measures and may limit Europe’s ability to achieve future objectives related to
    development of green infrastructure and the bioeconomy”.
    There is a clear gap within the existing current EU legal framework (see Annex 6 for a detailed gap
    analysis for each of the soil degradations):
     There is a lack of definitions, indicators and criteria to define the notion of “healthy soils” and there is
    currently no obligation to monitor all aspects of the health of soils. The assessment of the quality
    and health of soils is a subject of active research and of long-lasting controversy among scientists,
    practitioners and Member State authorities. It is therefore difficult, without a commonly agreed soil
    health definition and of indicators to measure it, to conclude on the condition of a soil. In addition,
    there is a lack of binding policy objectives relating to soil as such, and this is not covered by the
    objectives put in place for other areas such as air and water.
     There is a gap regarding the need to manage soil sustainably, avoiding their deterioration, as well as to
    restore those that have lost capacity to deliver ecosystem services.
    Overall, soil health profits from the existing sectorial and horizontal environmental EU legislation only in
    a tangential manner (e.g. as regards excess of nutrients and some pollution aspects), supporting the
    specific objectives pursued by these acts, such as improving water or air quality, protecting habitats and
    biodiversity, managing waste properly. However, the existing EU legislation does not address soil
    properly for the reasons explained in chapter 1 and Annex 6. Due to their different objectives and scopes,
    43
    The European Court of Auditors has noted that this principle is not currently applied to emissions from the agricultural sector, including
    emissions related to unsustainable soil management.
    https://www.eca.europa.eu/Lists/ECADocuments/SR21_12/SR_polluter_pays_principle_EN.pdf
    5
    and to the fact that they often aim to safeguard other environmental media, existing provisions, even if
    fully implemented, yield a fragmented and incomplete protection to soil, as they do not cover all soils and
    all soil threats identified. An analysis of existing environmental legislation for each of the soil
    degradations is presented visually in table 2.1 of Annex 6.
    There is also a gap regarding national legislation. While some Member States have put in place soil
    protection legislation, others lack nationally coordinated actions on soil protection and soil threats. Soil
    benefits often indirectly from other pieces of national legislation such as legislation on water, urban
    planning or industrial or agricultural activities.
    It appears from the analysis (see Annex 6), that on the one hand the approaches vary from one Member
    State to another and on the other hand that some degradation aspects are better covered than others:
     Differences amongst Member States: a few Member States have dedicated legislative acts on soils
    while in the other Member States soil may benefit indirectly from other legislation. As an example,
    the Soil Act in Bulgaria focuses on the prevention of soil degradation and damages, the lasting
    protection of soil functions and the restoration of damaged soil functions. In France on the contrary,
    provisions on soils are dispersed in various legislative acts such as laws concerning urban planning,
    biodiversity, or climate.
     Differences concerning the aspects of soil degradation: In many Member States, the national
    legislation contributes directly or indirectly to address loss of soil organic carbon, soil erosion, loss of
    soil biodiversity and sealing of soil. On the contrary, in a large majority of Member States there is no
    or little contribution from national legislation (beyond national legislation transposing EU legislation)
    to address soil salinization, excess of nutrients in soils, soil acidification and water retention capacity.
    This gap is reflected by the deterioration of soils across the EU as explained in section 2.1.2 above.
    One notable example of insufficient legislation on soil at national level are rules on contaminated soil.
    Although there are provisions in many Member States on soil contamination, it appears that only a very
    small fraction of all chemicals that can contaminate soils are regulated under national legislation via
    contaminant thresholds, and other important policies and instruments that could remedy to the issue, such
    as maintaining a register of contaminated sites or assessing risks and remediating sites in case of
    inacceptable risks are also lacking. National legislation has not been successful in tackling historical soil
    contamination since it is estimated that there are still around 2,8 million of potentially contaminated sites
    in Europe. A big challenge results from the extremely different implementation of national approaches to
    tackle contaminated sites, indicating high potential health risks for many citizens
    This uneven and fragmented response by Member States to tackle soil degradation has led to an uneven
    playing field for economic operators who have to abide to different rules, while competing on the same
    market. It has also prevented the take up of (financial) incentives, training and advice to stimulate
    sustainable soil management.
    2.2.3 Behavioural biases
    Lack of awareness of the importance of soil health, its complexity and its multiple benefits. Soil
    health is often taken for granted because it is still capable of producing (albeit less intensively) even if
    degraded. The lack of knowledge by stakeholders of the functioning of soils, the provision of ecosystem
    services and its link with human health is significant and has been pointed out by all stakeholders as a
    major barrier to achieve healthy soils. Moreover, the variability of soil conditions and uses generates a
    complexity that represents a significant barrier to the adoption of sustainable practices. Insufficient
    awareness of the consequences of soil degradation aggravates the other drivers when food and biomass
    producers feel bound by market and industry dynamics, which often drive them to seek short-term
    solutions to arising problems, including financial difficulties.
    5
    Delayed detection of soil degradation. Unlike for other environmental media, soil degradation often is
    invisible to the naked eye. Land users are often unaware of the poor state of their soils. By the time the
    impacts of such degradation start being noticeable (in the crops, in the water, etc), it often means that the
    damage is already very severe and sometimes the remedy comes too late. It is this complex delayed
    detection of symptoms that often prevents land users from taking the necessary management measures in
    time.
    Furthermore, specifically concerning farmers, a number of barriers have been identified that are hindering
    the implementation of sustainable soil management practices:44
     Perceived economic barriers such as operating costs and capital investment costs as well as the risks
    and uncertainties associated with the implementation of new practices;
     Technical barriers: many of the SSM practices needs to be adapted to local conditions in order to
    maximise their benefits;
     Lack of information: the knowledge produced does not always reach nor is it always useful for the
    farmer to apply on the field;
     Lack of advisers able to deliver credible and balanced advice at the farm level, with a good level of
    specialist soil knowledge, able to take into account of trade-offs and synergies between soil functions
    and the ability to accommodate different styles of farmer learning.
    Structural barriers (such as technological lock-ins, data ownership and use, structure of the food chain)
    that lock farmers into a certain system of agriculture; these impact farmers’ ability to change representing
    inertial factors that are beyond the capacity of the individual farmer to overcome.
    2.3 How will the problem evolve?
    As found by the European Environment Agency, without additional action, the problem will persist.45
    Trends and outlook for
    the different degradation processes are presented in section 2.1. The assessment of past trends in the last 10-15 years, the
    outlook for 2030, and prospects of meeting policy objectives and targets for soil health and land take are very worrying, since
    deteriorating trends dominate (see also
    44
    Sustainable Agricultural Soil Management in the EU: What’s stopping it? How can it be enabled? – Rise Foundation
    45
    European Environment Agency (2019), The European Environment: State and Outlook 2020 (cfr. pages 12, 124, 130)
    9
    2.3.1 Scale of the problem at EU and Member States level
    The EEA concluded in its SOER 2020 that “soil degradation is not well monitored, and often
    hidden, but it is widespread and diverse”. The following table presents the distribution of the
    aspects of soil degradation in the EU detailing the 60-70% estimation, the existing trends and the
    outlook.
    Table 2-1Table 2-1 on detailed trends and outlook by soil degradations as well as Annex 7 section
    1.3.2). The underlying drivers of soil degradation are not projected to change favourably in the
    future, so the functionality of the remaining healthy soils will come even more under pressure. The
    EU is certainly not on track to achieve healthy soil resources based on the existing strategies and
    policies. More harmonised, representative soil monitoring is needed to develop early warnings of
    exceedances of critical thresholds and to guide sustainable soil management. There is a high risk
    that the EU will fail some of its own Green Deal and international commitments such as land
    degradation neutrality, despite the existing patchwork of legislation and the legislation being
    developed. Additional measures could contribute but only partially, see Section 5.1 on the baseline,
    with the NRL, LULUCF, the Common Agricultural Policy (CAP) National Strategic Plans and
    other ongoing initiatives leading potentially to some improvements on the aspects of soil health.
    Some regions will be more affected by soil degradation also due to the impacts of climate change.
    Nevertheless, across the entire EU in the coming decades, the pressure on soil will increase with
    demands from food, water and energy likely to grow. Food security is particularly sensitive to soil
    health. Left to itself, in the light of the trends in the last decades, there is a risk that soil degradation
    may lead to additional societal and environmental problems that combine features such as low
    productivity soils that are vulnerable to degradation, climate change that amplifies extreme
    conditions, low availability of productive soils, or high population density or population growth.
    The increased demands for food, fibre, biofuels, water, infrastructure and settlements result in
    growing competing claims for land and soil, and as a consequence, more and more difficult trade-
    offs between ecosystem services.46
    3 WHY SHOULD THE EU ACT?
    3.1 Legal basis
    The legal basis for the EU to act on soil health lies in Articles 191 and 192 of the Treaty on the
    Functioning of the European Union (TFEU). These articles empower the EU legislator to take
    measures aimed at:
     preserving, protecting and improving the quality of the environment,
     protecting human health,
     prudent and rational utilisation of natural resources,
     promoting measures at international level to deal with regional or worldwide environmental
    problems, and in particular combating climate change.
    Given that this is an area of shared competence between the EU and the Member States, EU action
    must respect the subsidiarity principle.
    46
    IPBES (2018), Assessment report on land degradation and restoration
    10
    3.2 Subsidiarity: necessity of EU action
    Intervention at EU level is justified in view of the scale and cross-border aspects of the problem
    (cfr. more details below), the impact of soil degradation across the Union as well as the risks for
    the environment, economy and society. Coordinated measures by all Member States are
    necessary to achieve the vision to have all soils healthy by 2050 as set out in the Soil Strategy for
    2030, and to secure the provision of ecosystem services across the EU by the soil in the long-term.
    Unless the current degradation of our soils is rapidly reversed, our food system will become less
    productive and increasingly vulnerable to the changing climate and reliant on resource intensive
    external inputs.47
    Actions of Member States by themselves have proven to be insufficient to
    reverse the situation, since the degradation trend is continuing and even deteriorating (cfr. trends
    and outlook in section 2.1.2). As stated by the European Environment Agency, the lack of a
    comprehensive and coherent policy framework for protecting Europe’s land and soil resources is a
    key gap that reduces the effectiveness of the existing incentives and measures and limits Europe’s
    ability to achieve its objectives. Europe is not well on track to protect its soils. Given that some
    aspects of soil health are only fractionally covered by EU legislation, additional EU action is
    needed to complement existing requirements and to fill policy gaps in a holistic and integrated
    manner. Indeed, the EU has taken in the past already legislative action with a fragmented impact on
    soil health (e.g. through policies on agriculture, water, climate, industry, etc.). The policy options
    will be developed in chapter 5 in full respect of the subsidiarity principle with different degrees of
    flexibility for Member States and different intensities of EU intervention. The subsidiarity principle
    is analysed below and more extensively in the subsidiarity grid in the separate Staff Working
    Document accompanying the proposal and this impact assessment. Whilst the scale of the problem
    is established in Section 2, the cross-border aspects of the problem are particularly relevant for
    subsidiarity and therefore further explained here.
    Cross-border aspects and impacts of soil degradation
    The drivers and impacts of the problem exceed country borders and reduce the provision of
    ecosystem services throughout the EU and its neighbours. Soil degradation is often wrongly
    considered as a purely local issue while transboundary impacts are underestimated.48
    Healthy soils
    are essential to tackle global societal challenges. Soils play a key role in the nutrient, carbon and
    water cycles, and these processes are clearly not constrained by physical and political borders.
    Soil health influences whether a soil emits or sequesters carbon, and therefore, the absence of
    effective measures to adequately tackle degradation in one country, undermines climate change
    mitigation and adaptation actions in other Member States and EU efforts to achieve climate
    neutrality by 2050. Every year mineral soils under cropland are losing around 7.4 million tonnes of
    carbon. Peatland drainage in Europe alone emits around 5% of total EU greenhouse gas emissions.
    Soil degradation due to unsustainable management practises (e.g. sealing, intensive agricultural and
    forest management practices that cause loss of soil organic matter, compaction and erosion) in one
    country can significantly increase the flooding risks across borders and the vulnerability of a whole
    region to extreme weather events.
    Off-site costs of erosion are estimated to be much higher than on-site effects. Soil particles eroded
    by water are transported downstream and across borders through the soil-sediment-water system
    and increase turbidity. This reduces water quality and increases sedimentation and costs for water
    treatment. For nautical reasons, the Port of Rotterdam dredges every year millions m³ of excessive
    47
    RISE Foundation (2022), Sustainable agricultural soil management
    48
    IPBES (2018). Thematic assessment of land degradation and restoration
    11
    sediments, half of which are brought down by the Rhine as an effect of unsustainable soil erosion
    upstream. Soil loss to riverine systems is about 15% of the on-site erosion in the EU. The average
    cost of sediments removal is 15-20 euro per m3
    . Removing sediments due to erosion costs about 1.5
    – 2.3 billion euro per year. Of the approximately 100 transboundary river basins in the EU, 25%
    have identified soil erosion as an important issue (due to agricultural practices). Sediments washed
    away by soil erosion in one country can block dams or damage infrastructure such as harbours in
    other countries. Other off-site and thus potential cross-border effects of soil erosion by water
    include increased risk of landslides, loss of biodiversity, adverse effects on the generation of
    electricity, decreased food supply and increased prices. Tackling the problem in the country of
    origin by erosion prevention and sustainable soil management is always the most cost-efficient
    solution.
    Excessive use and run-off of nutrients from soils can lead to cross-border eutrophication of
    water bodies and seas. Oversupply of nutrients in agricultural land around the Baltic Sea is a major
    environmental pressure on groundwater aquifers and the marine ecosystem. Harmful chemicals and
    heavy metals enter the Baltic Sea via multiple sources and pathways, including from wastewater
    treatment plants, leaching from landfills and filling material, inappropriate spreading of sewage
    sludge, atmospheric deposition of industrial emissions, and agricultural use of fertilisers and
    pesticides. More than 97% of the Baltic Sea suffers from eutrophication caused by multiple
    countries. Europe is a global nitrogen hotspot with high nitrogen export through rivers to coastal
    waters, and 10 % of the global nitrous oxide (N2O) emissions.49
    Erosion by wind transports soil particles and the harmful chemical substances attached to them
    across long distances and borders, e.g. the wind-driven transport of glyphosate and
    aminomethylphosphonic acid (AMPA, the metabolite of glyphosate). Similarly, anthropogenic
    emissions of air pollutants and subsequent deposition of heavy metals are known to cause negative
    effects on chemical and biological processes in soils. Wind erosion affects the transboundary semi-
    arid areas of the Mediterranean region as well as the temperate climate areas of the northern and
    central European countries. Transport of contaminated sediments in transboundary river basins
    and coastal waters can have adverse effects on the environment, human health and the economy
    across borders. Action is needed not only on source control, but also to deal with ‘legacy’
    contamination where contaminated sediment is likely to be remobilized during extreme events (e.g.
    floods) and because such events are likely to become more frequent.
    Contaminants introduced to soil leach into ground, surface, marine and coastal waters, leading to
    contaminated drinking and bathing water, and finally ending in the sea. Transboundary aquifers can
    become polluted by soil contamination. It is therefore important to prevent and remediate at the
    source, otherwise costs to restore environmental quality have to be borne by another Member State.
    A known example of transboundary contamination is the Campine area in Flanders and the
    Netherlands, where heavy metals were emitted by the Belgian non-ferro industry and zinc ashes
    were used as filling material. Atmospheric deposition of heavy metals also causes negative cross-
    border effects on chemical and biological processes in soils. Even though emissions were
    drastically reduced thanks to strong EU air policy, the impact of historical deposition can last very
    long. Lead and cadmium concentrations from deposition decreased in soil upper layers but were
    transferred in deeper soil layers. Heavy metals continue to leach from soil to water long time after
    the depositions are reduced. Another example of cross-border effects is the large-scale PFAS
    contamination caused by a chemical producer in Antwerp, that is mobile and crossing the border
    with the Netherlands.
    49
    Van Grinsven et al., 2013.
    12
    Soil contamination can immediately become a cross-border threat to food safety in Europe and
    globally. Contamination of agricultural soils can lead to transboundary risks when resulting in food
    contamination that subsequently circulates freely in the EU internal market. E.g. dietary exposure
    to cadmium exceeds the tolerable level more than twice for a significant number of Europeans,
    including children. Food from agricultural products is the main source of cadmium exposure for the
    general, non-smoking population in the EU, and fertilisation with phosphate fertilisers is by far the
    main cause of cadmium contamination of European agricultural soils.
    As stated in the recent Staff Working Document on the drivers of food security, the food supply
    chain is internationally highly interconnected and disruptions have increasingly been of
    transboundary nature.50
    This is reinforced by the fact that the EU is an important global player on
    international food markets. Since 95% of our food is produced on soils,51
    soil degradation and
    health is a driver that has a direct impact on food security and the cross-border food markets. No
    country in the EU is fully self-sufficient in terms of food security. The Global Food Security
    index52
    shows that the situation varies between Member States, but even the best performing EU
    countries still depend on soils beyond their borders and import for the provision of food. Food
    production, in combination with trade determines the food supply.53
    The loss of capacity for food production due to unhealthy soils has an obvious effect on the overall
    food security of the EU and globally, with a view to the growing global population and EU’s strong
    agri-food export orientation. As the balance between food supply and food demand determines the
    price, soil health is also directly linked to food prices. In 2021, 66% of the cereals produced in the
    EU came from only five countries. Decreasing soil health in these countries affects the availability
    of these products within the entire internal market and beyond. Agriculture in the EU is losing
    around 0.43% of crop productivity annually (with an annual cost of 1.25 billion euro) from water
    erosion alone. Soil degradation causes losses of almost 3 million tonnes of wheat and 0.6 million
    tonnes of maize per year in the EU. Heavy agricultural equipment deployed in wet conditions can
    reduce, through soil compaction, long-term crop yields by 2.5-15%. Soil sealing caused a loss of
    0.81% of agricultural production in 19 EU countries between 1990 and 2006, the equivalent of 6
    million tons of wheat. Salinisation leads to decreased biomass production of a further 10 million
    hectares per year.
    The cross-border aspects of soil degradation call for close cooperation with EU neighbours, but this
    cannot be done properly unless the matter is first addressed within the EU. European policy should
    protect citizens of a given country from the harmful consequences of natural resources management
    practices in another country for which they are not responsible.54
    3.3 Subsidiarity: added value of EU action
    Coordinated action is needed to deliver on EU and global commitments that rely on soil health,
    and this initiative would allow for increased certainty for meeting these objectives and for reduced
    costs of doing so. The European and international commitments (e.g. under UNCCD, UNFCCC,
    CBD, SDGs, UNEA, etc.), adopted by the EU and its Member States are currently not matched by a
    corresponding level of action.
    50
    Commission Staff Working Document on drivers of food security SWD(2023) 4 final
    51
    FAO (2022): Soils for nutrition: state of the art. https://doi.org/10.4060/cc0900en
    52
    Global Food Security Index (GFSI) (economist.com)
    53
    Commission Staff Working Document on drivers of food security SWD(2023) 4 final
    54
    Opinion of the Committee of the Regions on ‘Implementation of the Soil Thematic Strategy’ (2013/C 17/08)
    13
    Working at European scale is essential, as currently soil protection policies vary markedly from
    one Member State to another. Lower environmental requirements in some Member States may
    lead to distortions in the internal market and unfair competition among businesses. Some
    Member States have sophisticated soil protection policies and rules, others do not have provisions
    beyond those derived from EU non-soil specific policies. Some Member States have put more
    general soil protection legislation in place (e.g. AT, BE, DE, NL, SK), more specific agricultural or
    cultivation acts (e.g. BG, HR, SI, CZ, PL, DK), specific legislation for contamination and
    remediation (e.g. AT, FI, BE) or the sub-soil (e.g. LV, NL). Member States having less soil-
    protecting policy instruments in place are often those suffering from high pressures on soil, in
    particular in southern countries where depletion of soil organic carbon, soil erosion and the risk of
    desertification are the highest. Differences between national rules can lead to very different
    obligations for economic operators, different cost bases from one Member State to another and an
    uneven playing field (e.g. due to higher investigation or remediation costs).
    There are considerable differences between the efforts that Member States deploy to identify and
    remediate (potentially) contaminated sites, e.g. Bulgaria has only registered 26 potentially
    contaminated sites, compared to more than 350.000 in Germany. Some Member States have fairly
    effective soil investigation schemes and remediation rates, others only remediate few sites per year,
    resulting in little progress in the management of contaminated sites. Remediation costs are normally
    borne by the polluting company, so this means that businesses in certain Member States are
    disadvantaged compared to companies in countries with looser regulation.
    Externalities from soil degradation are unequally internalized by landowners, managers, operators
    and users and this would be reflected in the prices of the products they source on these soils.
    However, soil degradation results in lower crop yields, higher food prices and decreases the
    availability of agricultural land. Reduced soil fertility increases the cost of inputs for farmers and
    reduces their competitiveness in the longer run. These can distort the competition in the internal
    market. The proper functioning of the single market requires addressing the cause of these
    imbalances, i.e. ensuring soil health.
    The Soil Strategy aims to have all EU soil ecosystems in healthy condition by 2050 and already
    noted that this will require decisive changes in this decade. By 2050 protection, sustainable use, and
    restoration of soil should become the norm. This requires immediate legislative action to fill the gap
    on soil at EU level. A Soil Health Law would increase legal certainty for European companies and
    provide clarity on the joint principles and long-term targets for soil health across Member States.
    Soil health improvement requires continued action which means constant investment and policy
    stability. Less subject to short-term political perturbation, the EU can provide the long-term
    dimension in a different way to national governments. Unified environmental norms at EU level
    bring clarity and certainty for the single market. Such a common vision and legal framework would
    also stimulate the development of innovative solutions that could strengthen the export of
    European expertise and technologies to non-EU countries.
    Furthermore, the cross-border impacts of the problem, including the pressures on soil, mean that
    addressing the issue at European scale will also allow for synergies and more efficient action than
    if at Member State level alone. The process of regulating soil health is complex and requires
    scientific expertise. This could partly explain why some Member States have not yet taken action.
    A significant advantage of legislative EU action is that it partly eliminates the need for Member
    States to carry out their own scientific analyses, stakeholder consultations and impact assessments,
    with likely substantial savings on administrative costs. Some Members States have not yet taken
    advanced action on soil health, because soil degradation is often perceived as a hidden threat and
    complex problem with many links to other policy domains. EU-level action is needed to ensure a
    14
    consistent approach across the EU and beyond and would allow for significant sharing of best
    practice and also to support soil monitoring by developing advanced remote sensing services and
    providing assistance to the Member States in need.
    Further analysis of subsidiarity is provided for the policy options in subsequent Chapters and in the
    separate Staff Working Document with the subsidiarity grid.
    Views of stakeholders on the need for EU action
    The feedback received in response to the call for evidence ‘soil health – protecting, sustainably
    managing and restoring soil’55
    (see Annex 2 for more analytical detail) revealed support for an EU
    initiative across responding stakeholders. 149 of the 189 (79%) replies support or strongly support
    an EU Soil Health Law. All responding research organizations (n=11), NGOs (n=39) and public
    authorities (n=9) supported it, while 47 of the 71 responding business associations and
    organisations, did so. Qualitative analysis showed that some businesses emphasized the importance
    of soil monitoring and the linkages with EU water policy and favoured the application of a risk-
    based approach to address issues with soil contamination in the EU. Some businesses voiced
    concerns about the risk of double regulation and additional administrative burdens. Others would
    prefer a non-binding approach at EU level and demand that the Soil Health Law leaves enough
    flexibility to take in to account the diversity and local condition of the soil (no one size fits all).
    88% of the 5 782 respondents to the online public consultation56
    replied that the causes of soil
    degradation are currently not sufficiently or not at all addressed at EU level. Regarding the content
    of the Soil Health Law, respondents found it most important to regulate requirements for the
    sustainable management of soil (r=4 961) and to impose an obligation of result for Member States
    to achieve healthy soils (r=4 954).
    In general, Member States express their support to the Commission in stepping up efforts to better
    protect soils and stay committed to reaching land degradation neutrality. All Member States
    welcomed the new EU Soil Strategy and are prepared to make progress towards the objective of
    ‘zero net land take’ by 2050. The Council confirmed it remains determined to work with the
    Parliament and the Commission on soil protection and on any emerging initiatives that would be
    proposed in this regard. In general, Member States ask for sufficient flexibility to adapt the EU
    framework to the national conditions and to respect the subsidiarity and proportionality principles.
    Regional and local authorities have called the Commission through the European Committee of
    the Regions to propose a European Directive specifically for agricultural soils and have also
    welcomed the new Soil Strategy and the announcement of the Soil Health Law. They are of the
    view that supporting soil protection through a European framework is crucial to move towards
    climate neutrality, biodiversity restoration, zero pollution and a sustainable food system. At the
    same time regional and local authorities ask for flexibility in the implementation because of the
    regional differences in terms of spatial planning, landscape, soil composition and soil use.
    55
    https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13350-Soil-health-protecting-sustainably-managing-and-
    restoring-EU-soils/feedback_en?p_id=28624022
    56
    https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13350-Soil-health-protecting-sustainably-managing-and-
    restoring-EU-soils/public-consultation_en
    15
    4 OBJECTIVES: WHAT IS TO BE ACHIEVED?
    4.1 The intervention logic
    Figure 4-1: intervention logic
    Drivers Problem Impact Objectives Policy options
    Market failures
    • Costs of harmful practices not borne by those who benefit (cost
    externalization) leading to a comparative advantage.
    • Financial gains of land take are considerably larger than the
    value of ecosystem services provided.
    • Land tenure and speculative contracts ignore future impact of
    soil degradation and do not incentivise to improve soil health.
    • Buyers of land are not aware of soil health and cannot integrate
    restoration costs into price.
    Regulatory failures
    • Insufficient national and EU legal framework to monitor, assess,
    sustainably manage and restore soils;
    • National spatial planning rules do not prevent the negative
    impact on soil health of urban sprawl, spatial development and
    construction;
    • Cost of soil degradation and the losses of ecosystem services
    are insufficiently integrated into economic decisions.
    Behavioural biases
    • Bias in management choices due to the difficulty to timely
    identify soil degradation and tipping points for loss of ecosystem
    services.
    • Lack of awareness of the importance of soil health.
    Main problem
    Soils in the EU are unhealthy and
    continue to degrade.
    Sub-problem A
    Data, information, knowledge and
    common governance on soil
    health and management are
    insufficient.
    Sub-problem B
    Transition to sustainable soil
    management and restoration is
    needed but not yet systematically
    happening, e.g. for the unsolved
    legacy of contaminated sites.
    Critical loss of key ecosystem
    services:
    • food and biomass provision
    • carbon sequestration
    • water filtering and cycling
    • nutrient cycling
    • habitat for biodiversity
    This leads to risks for human
    health, the environment, economy
    and society.
    Including:
    • Flooding risks, water scarcity
    and heat islands;
    • Reduced soil fertility, risk for
    food security and safety;
    • Affected terrestrial and aquatic
    ecosystems;
    • Climate change deterioration
    and desertification;
    • Increased competition for land.
    General objective
    To achieve healthy soils across
    the EU by 2050, ensuring that
    soils can supply multiple
    ecosystem services at a scale
    sufficient to meet environmental,
    societal and economic needs, and
    reducing soil pollution to levels no
    longer considered harmful to
    human health and the
    environment.
    Specific objective A
    To ensure that sufficient data,
    information and knowledge on soil
    health and management is
    available to stakeholders and an
    adequate governance on soil
    health is in place.
    Specific objective B
    To restore unhealthy soils
    (including contaminated sites) and
    ensure sustainable management
    of all soils, whenever possible.
    5 building blocks
    (A) Soil health and soil districts
    (A) Monitoring
    (A) Definition and identification of
    contaminated sites
    (B) Sustainable soil management
    (B) Restoration and remediation
    2-staged approach
    1) monitoring (Option 1) + SSM
    2) Restoration based on
    monitoring
    3 sets of other options
    Modulation within building blocks:
    O2: High flexibility
    O3: Targeted flexibility and
    harmonization
    O4: High EU harmonization
    4 'add-ons' considered for
    integration
    (A) Net land take definition and
    reporting
    (A) Soil health certificate
    (A) Passport for excavated soil
    (B) Mandatory 50% reduction
    nutrient losses
    16
    4.2 General objectives
    The general objective is to achieve healthy soils across the EU by 2050, ensuring that EU soils can
    supply multiple ecosystem services at a scale sufficient to meet environmental, societal and
    economic needs, and reducing soil pollution to levels no longer considered harmful to human health
    and the environment. This objective stems from the vision of the EU Soil Strategy for 2030 that by
    2050, all EU soil ecosystems are in healthy condition and are thus more resilient, which will require
    very decisive changes in this decade. This is also in line with the long-term objective of the 7th
    and
    8th
    Environmental Action Programmes to live well, within the planetary boundaries by 2050.
    4.3 Specific objectives
    The specific objectives to respond to the two sub-problems are:
    a. To ensure that sufficient data, information and knowledge on soil health and management is
    available to stakeholders and an adequate governance on soil health is in place.
    b. To restore unhealthy soils (including contaminated sites) and ensure sustainable
    management of EU soils, whenever possible.
    There is a close relationship between these two specific objectives. Putting in place a reliable
    monitoring and assessment system, producing a solid knowledge base is essential in managing
    soils. Indeed, taking adequate and effective action to achieve healthy soils requires data,
    information and knowledge, in particular to account for the high variability of soil types, climatic
    conditions and land uses. In turn, the information coming from sustainable soil management on the
    ground informs and helps calibrating the monitoring and governance mechanisms. Furthermore, as
    the scale of the problem is significant, it is essential to start taking measures ensuring soil health
    (specific objective b) as soon as possible, so that the general objective is attainable.
    4.4 Synergies and trade-offs with other objectives
    Restoring unhealthy soils and avoiding their degradation through sustainable soil management
    would contribute to the achievement of other EU Green Deal objectives:
    - healthy content in soil organic carbon would contribute significantly to climate neutrality;
    - healthy, and therefore fertile and resilient soils would contribute significantly to the food
    security and in addressing the request for biomass production, in particular in the long term due
    to the expected higher resilience to climate change;
    - healthy soils, not exposing humans and the environment to unacceptable risks due to soil
    contamination, would contribute to the zero pollution ambition;
    - healthy soils would contribute to achieving good ecosystem condition, addressing the loss of
    biodiversity.
    Furthermore, ensuring sufficient data on soil health will provide a needed basis to monitor forest
    soils and to monitor the progress in achieving the targets related to soil set in the NRL proposal and
    in LULUCF.
    Potential short-term trade-offs depend on specific options and practices applied – see analysis in
    6.3.7.
    17
    5 POLICY OPTIONS
    5.1 What is the baseline from which options are assessed?
    The baseline scenario is detailed in Annex 8 and describes how the current situation is expected to
    evolve over time without additional policy action.
    The baseline assumes the implementation of European Green Deal policies and of the other actions
    announced in the Soil Strategy for 2030 (with the exception of the Soil Health Law). Beyond
    that, the baseline also assumes that other existing and planned EU, global and Member State
    policies relevant to soil health are implemented and remain in force.
    The baseline therefore includes:
     The implementation of recent policy reforms (e.g. revised LULUCF Regulation, new CAP) and
    proposals under discussion (e.g. NRL, Certification of Carbon Removal Regulation).
     The implementation of other relevant existing and planned EU and global policies and
    legislation.
     The non-binding actions for the Commission and Member States set in the EU Soil Strategy for
    2030.
     The implementation of national policies relevant for soil health.
    5.1.1 The contributions of recent initiatives
    Over the last years and months, the Commission has proposed a number of initiatives in the frame
    of the Union’s policy on climate and biodiversity that are very relevant for soils. The new CAP is
    also expected to contribute to enhance soil health. The potential contributions of the NRL,
    LULUCF Regulation, CAP and the carbon removal are summarised in Table 5-1 and Table
    5-2.Error! Reference source not found.
    Over the last years and months, the Commission has proposed a number of initiatives in the frame
    of the Union’s policy on climate and biodiversity that are very relevant for soils. The new CAP is
    also expected to contribute to enhance soil health. The potential contributions of the NRL,
    LULUCF Regulation, CAP and the carbon removal are summarised in Table 5-1 and Table 5-2.
    Firstly, the proposal for the NRL sets EU nature restoration targets to restore degraded ecosystems
    (i.e. with high importance for biodiversity), and especially those with the most potential to remove
    and store carbon and to prevent and reduce the impact of natural disasters. The NRL proposal
    contains a number of provisions directly relevant to soils: obligation for Member States to put in
    place restoration measures for organic soils in agricultural use constituting drained peatlands,
    obligations for MS to set two targets, to achieve a satisfactory level of stock of organic carbon in
    cropland mineral soils and in forest ecosystems. Indirect contributions on soil health are also
    expected from the restoration measures of terrestrial ecosystems (24% of EU land concerned).
    Secondly, under the proposal for amending the LULUCF Regulation, the European Commission
    proposed a separate land-based net removals target of -310 million tonnes of CO2 -equivalent by
    2030. The EU-wide target is to be implemented through binding national targets for the LULUCF
    sector, requiring Member States to step up ambition for their land use policies.
    Thirdly, the proposed Carbon Removal Regulation aims to facilitate the deployment of high-quality
    carbon removals through a voluntary Union certification framework with high climate and
    environmental integrity. Storing carbon in soil is an essential component of reaching climate
    neutrality. At the same time, carbon removals constitute a new business model in the voluntary
    market with carbon credits. This initiative is instrumental in ensuring soil’s capacity to absorb and
    store carbon.
    18
    Fourthly, the new CAP includes several mandatory requirements for environmental and climate
    conditions (called Good Agricultural and Environmental Conditions, GAECs) to be respected by
    the farmers that receive CAP income support. Some of these GAECs are linked to soil management
    practices and are expected to contribute to enhance soil health. In addition, the CAP provides
    support to farmers who commit to voluntary measures. Some of those are also of relevance for
    soils, such as certain eco-schemes or targeted agri-environmental and climate measures (AECM) or
    investment measures under the second pillar of the CAP (rural development policy).
    The contribution of these initiatives to address the different soils threats has been assessed for the
    different soils (agriculture, forest and other). The major expected contribution (i.e. NRL, revision of
    LULUCF, Carbon Removal and new CAP) concerns the loss of soil organic carbon. For SOC in
    organic soils, the attainment of the targets set in the proposed NRL is sufficient to reach the
    corresponding criteria for healthy soils. The revised LULUCF and the carbon removal Regulation
    will incentivize soil management measures that strengthen the capacity of soils to preserve and
    capture CO2. Regarding mineral soils, these initiatives if fully implemented partially addresses the
    problem.
    As regards soil erosion on agricultural soils, the new CAP includes some safeguards, especially by
    two GAECs on soil erosion risk management and soil cover, and certain targeted voluntary
    measures. This may for example decrease the extent of arable land in the EU left as bare soil
    without any vegetation cover during winter, which were estimated to be 23 % in 2016. However,
    due to different priorities and implementing requirements across the Member States it is estimated
    these instruments would not be suitable to cover the problem to full extent.
    Soil compaction is not expected to be specifically addressed by the above-mentioned initiatives.
    Positive impacts on the excess of nutrients on agriculture soils are expected from the GAEC on
    soil cover and crop rotation, as well as some voluntary measures where available. However, not all
    agriculture soils are concerned and there is no binding target to be achieved. Furthermore, the target
    on water ecosystems as well as the restoration measures on terrestrial habitats under the proposed
    NRL is also expected to contribute to the reduction of the excess of nutrients in soils. However, this
    would concern a maximum of 24% of all soils. Hence it is estimated that a large gap would remain.
    On soil acidification, the target on restoration of terrestrial habitats under the proposed NRL may
    contribute to reduce soil acidification. However, this would concern a maximum of 24% of all
    soils. Hence it is estimated that a large gap would remain.
    On soil salinization, the rewetting target under the proposed NRL may probably contribute locally
    to reduce soil salinization in some agricultural soils. However, only an indirect contribution is
    expected. Therefore, a large gap would remain.
    On the loss of soil biodiversity, some eco-schemes and AECM under the CAP are expected to have
    some positive impacts on agriculture soils. However, due to the voluntary nature of these measures
    and the great variation in availability across Member States, the potential of the CAP to fully
    address this problem is limited and it is estimated that only a share of agricultural soil would be
    impacted. The restoration measures under the proposed NRL would also contribute to address this
    problem.
    On water retention capacity, the measures under the proposed NRL and LULUCF revision
    aiming to increase the soil organic carbon would improve the soil’s capacity to retain water.
    However, there are no specific targets on the soil’s capacity to retain water.
    19
    On soil sealing and artificialization, prevention and remediation of soil contamination, the non-
    deterioration of habitats under the proposed NRL may prevent from soil sealing and
    artificialization. Besides this, no further major contribution is expected from the four initiatives.
    In conclusion, these recent initiatives will require Member States to take actions that benefit, inter
    alia, soil health. However, they only partially address the objectives of this soil health
    initiative, because they approach soils from another angle (such as biodiversity and climate
    neutrality angles as far as NRL, revised LULUCF and carbon removal regulation are concerned).
    The (soil) targets in the NRL proposal focus on the carbon sequestering potential, which is only one
    of the many ecosystem services provided by the soil, and only have limited coverage on mineral
    cropland soils and organic soils, specifically in agricultural and forest ecosystems. As it was
    already foreseen in the NRL proposal,57
    additional targets for soil health in all terrestrial ecosystem
    types would be introduced in a more complete and holistic manner at a later stage through this soil
    health initiative. Similarly, the target for the removal of carbon from the atmosphere by the
    LULUCF sector, includes mineral and organic soils, but uniquely focusses on the carbon cycle. The
    LULUCF Regulation creates incentives for improving land management in the EU, but only in
    view of achieving land-based climate neutrality, since the Regulation does not address other
    physical, chemical or biological aspects of soil health, than soil organic carbon stocks. The new
    CAP is also expected to contribute to soil health for the agricultural soils concerned. A specific
    objective (SO) has been introduced with the aim to preserve natural resources including soil (SO 5).
    Three GAECs with relevance to soil contribute to this objective and Member States were asked to
    design further interventions to address soil degradation causes. It is important to note, however, that
    a) the CAP is a funding mechanism for those farmers seeking support and does not regulate or
    incentivises farmers who do not participate under its framework; b) the final design of CAP
    interventions depends on Member States situation and priorities, leading to a wide range of the
    extent to which the CAP contributes to soil health aspects (cfr. Annex 8 section 1.4 on result
    indicators); c) the financial budget dedicated to environmental issues must also sufficiently support
    many other environmental aspects, such as biodiversity loss or reduced use of pesticides, therefore
    causing a competition for resources between the targeted aspects; and d) since the CAP addresses a
    large number of potential beneficiaries and a large physical area, there is a possible danger that
    support is spread too thinly to have a significant effect.58
    In some cases, specific needs could be
    better addressed when more accurate data and subsequent indicators would be available, to which
    the Soil Health Law could contribute significantly.
    For the sake of completeness, the following initiatives were also added in Table 5-1Error!
    Reference source not found.:
    - The proposal for a regulation on the sustainable use of plant protection products and amending
    Regulation (EU) 2021/2115 (COM(2022)0196 final)
    - The proposal for a revision of the Industrial Emissions Directive (COM(2022)156)
    - The future Communication on managing the nutrient cycle for a resilient future - reaping the
    benefits of an integrated approach (INMAP)
    57
    See Proposal for a Regulation of the European Parliament and of the Council on nature restoration, explanatory memorandum
    58
    Impact assessment accompanying the proposal for a new CAP:
    https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD%3A2018%3A301%3AFIN
    20
    Table 5-1: estimated effect of new EU initiatives on soil health and remaining gap
    21
    agriculture
    (~40%)
    forest
    (~40%)
    urban &
    other
    ~20% remaining gap
    remaining gap
    adressed by SHL
    cost of no action
    (b€) - upper
    quantified value min max
    Loss of SOC - organic soils no major gap (no additional requirement under SHL) NA - -
    - mineral soils
    Missing target at EU to reach adequate level for delivering
    ecosystems services (beyond storage) Y 9,1 12,5
    Unsustainable erosion
    soils outside of CAP not covered, soils on certain slopes only
    partially addressed under CAP Y 23,1 17,9 22,1
    compaction large gap; topsoil and subsoil compaction Y 9,2 9,0 9,2
    excess nutrients
    gap on soils remains; currently no legally binding target on
    reduction of excess nutients in soil
    partially
    (phosphorus only) N/A - -
    acidification
    gap partially adressed; no target in SHL no applicable protection
    principle or measurement;
    (for the part in
    nutrients) N/A - -
    salinization large gap on soils remains; other areas not covered by NRL Y 1,0 1,0 1,0
    loss of soil biodiversity
    no target under SHL; no applicable protection principle or
    measurement Y N/A - -
    sealing and artificialization not addressed beyond non deterioration obligation under NRL Partially 6,6 0,7 3,3
    Loss of water retention capacity
    increase of SOC will have direct impat but there is no overall
    measurement and target to prevent disasters. Y 3,9 3,5 3,9
    TOTAL excluding
    contamination 68,8 41,1 52,0
    Contamination - prevention
    good coverage by existing legislation but not all activities
    concerned;missing overall prevention principle (SSM); no overall
    measurement of effectiveness in soils
    Partially (through
    SSM) N/A
    Contamination - historical not adressed under existing and ongoing initiatives; legislative gap Y 292,4 292,4 292,4
    legenda TOTAL 361,2 333,5 344,4
    Soil degradations addressed by new EU initiatives
    addressed to a large extent (roughly 50-100%)
    somewhat to partially addressed (roughly 10-50%)
    minor positive impacts can be expected (roughly from >0 to 10%)
    Gap
    very low or no relevance
    25,0
    estimated effect of new
    initiatives on soil health SHL
    potential remaining
    benefits of SHL
    Table 5-2: quantification of the benefit from SHL reduction of the cost of soil degradation after the positive effects of other EU initiatives (in the baseline). The costs used are
    the upper values of the quantified costs (see 2.1.4 Costs of soil degradation).
    22
    5.1.2 Contribution of existing EU legislation (see Annex 6 for more details)
    Existing EU policies make positive contributions to the improvement of soil health but will not be
    sufficient to achieve the vision of the Soil Strategy to have all soils healthy by 2050 because they
    do not comprehensively address all the drivers of soil degradation and therefore significant gaps
    remain as explained in detail in chapter 2 and Annex 6. Existing policies have not been able to
    prevent that 60-70% of soils in the EU are not healthy and that soil health is still deteriorating
    in the EU.
    Annex 6 includes a gap analysis to show how existing initiatives do not fully enable the
    achievement of the objectives identified in this impact assessment. At the same time, the link with
    other initiatives creates an opportunity for synergies: the Soil Health Law can build on efforts
    already established in other soil-related areas and can support other initiatives through a stronger
    governance framework and the provision of more harmonised data.
    The gap is represented visually in the following tableTable 5-3. Further explanations on the
    legislative gap are provided in section 2 of Annex 6.
    23
    Table 5-3: legislative gap
    EU Waste
    legislation
    EU Water
    legislation
    (including
    nitrates dir)
    EU Nature
    legislation
    (other than
    NRL)
    EU Air
    legislation
    EU Industrial
    emissions
    legislation
    EU legislation
    on specific
    substances
    SEA/EIA
    (limited to
    evaluation
    of
    impacts)
    Environmental
    liability
    directive
    Environmental
    crime directive
    Nutrient loss/
    excess of
    nutrients in
    soil
    Agricultural (nitrates)
    Forestry
    Urban
    Industrial
    Loss of/ low
    soil organic
    Carbone (SOC)
    Agricultural
    Forestry
    Urban
    Industrial
    Soil Erosion
    (by water or
    air)
    Agricultural
    Forestry
    Urban
    Industrial
    Soil
    compaction
    Agricultural
    Forestry
    Urban
    Industrial
    Soil
    acidification
    Agricultural By nutrients
    and pollutants
    By air pollution
    Forestry By air pollution
    Urban By air pollution
    Industrial
    salinisation Agricultural by water
    abstraction
    Forestry by water
    abstraction
    Urban by water
    abstraction
    Industrial
    Water
    retention
    capacity
    Agricultural
    Forestry
    Urban
    24
    Industrial
    Loss of soil
    biodiversity
    Agricultural By reducing
    fertilisers
    By reducing
    pesticides
    Forestry
    Urban
    Industrial
    Soil
    sealing/land
    take
    Agricultural
    Forestry
    Urban
    Industrial
    Prevention of
    soil
    contamination
    Agricultural sewage
    sludge
    and illegal
    dumping
    Diffuse
    contamination
    Diffuse
    contamination
    Diffuse
    contamination
    Diffuse
    contamination
    Forestry illegal
    dumping
    Diffuse
    contamination
    Diffuse
    contamination
    Diffuse
    contamination
    Diffuse
    contamination
    Urban illegal
    dumping
    Diffuse
    contamination
    Diffuse
    contamination
    Diffuse
    contamination
    Diffuse
    contamination
    Industrial illegal
    dumping
    and
    landfills
    Diffuse
    contamination
    Remediation
    of soil
    contamination
    Agricultural
    Forestry
    Urban
    Industrial By
    landfills
    Historical
    contamination
    not addressed
    Anthropogenic
    contamination
    (with strong
    limitation
    regarding type
    of damage)
    Direct contribution to soil protection
    Indirect contribution to soil protection
    No or very minor contribution to soil protection
    25
    5.1.3 EU Soil Strategy for 2030
    Section 3 of Annex 8 lists the non-binding policy initiatives under the EU Soils Strategy that
    have been considered and assessed their expected impacts on the baseline scenario.
    5.1.4 Existing Member States legislation
    Section 5 of Annex 8 describes and assesses the contribution of existing Member States
    legislation
    5.2 Description of the policy options
    The description of the policy options is done through five key building blocks (see the columns
    in Error! Reference source not found.Error! Reference source not found.), responding to the
    two specific objectives and representing the key areas of intervention. The building blocks on
    soil health and soil districts, monitoring and identification of contaminated soils respond to
    specific objective A. The building blocks on sustainable soil management and restoration
    respond to specific objective B.
    There are two factors that need to be taken into account for detailing how the obligations would
    be defined: the level of harmonization at EU level of the monitoring and action framework, and
    the level of flexibility provided to Member States to adapt to specific local conditions.
    Option 1 has binding requirements only for monitoring, therefore it is relevant under building
    blocks 1, 2 and 4 only. Options 2, 3 and 4 have been developed for each building block, from a
    more flexible to a more harmonized approach, specifying how the obligations would be
    implemented.
    The coherence in the combination of the options from the building blocks has been assessed as
    well.
    Block 1: soil health definition and soil governance
    Definition of soil health addressing the key aspects of soil degradation
    Soil health can be described with a degree of accuracy by a set of relevant parameters. To
    establish such parameters, it is necessary to consider all the key types of soil degradations, and
    ensure that, for each of them, at least one indicator or “descriptor” is identified. A list of soil
    descriptors corresponding to the identified aspects of soil degradations is included in Table 7-1.
    The list includes descriptors for the excess of nutrients in soil and indicators for the extent of
    land take and soil sealing. This preferred option and in particular the descriptor for soil organic
    carbon is aligned with and refers to the target in the NRL proposal for organic soils in
    agricultural use constituting drained peatlands. No additional organic carbon target is set for
    organic soils. As regards agricultural (only cropland mineral soils) and forest ecosystems, the
    Member States are required in the NRL to set a satisfactory level for the stock of organic carbon.
    The soil health definition provides a solution to the Member States for setting ranges for SOC to
    ensure minimal soil functionality, supported by recent scientific conclusions; furthermore, the
    definition extends the applicability of the range beyond cropland mineral soils in agricultural
    ecosystems and forest ecosystems to all managed mineral soils.
    26
    Table 7-1The definition of soil health has important implications for the sustainable soil
    management and restoration measures as it determines the parameters to be followed to maintain
    soil in healthy status or to be met when restoring soils to healthy condition. The more precise
    these values, or narrower the ranges are set at EU level, the less flexibility for the Member State.
    Conversely, less specific values or broader ranges allows more flexibility to the national level to
    accommodate specific local conditions etc., but also make the objectives less ambitious. This is
    an important factor that distinguishes between the options analysed.
    In order to assess the level of soil health in a given area, the resulting set of descriptors are to be
    measured on a soil sample taken in the field (except soil erosion which is estimated for the whole
    area); the values of the descriptors will describe the soil condition for the specific point where
    the soil sample has been taken. To do so, it is necessary to evaluate the variability of soil
    characteristics in that area, which implies taking a sufficient number of geographically explicit
    samples to be able to extrapolate from point assessment to area assessment with a sufficient level
    of statistical assurance. This is a typical problem solved by the scientific discipline of
    geostatistics, which is able to identify, for a given area, the best sampling density for providing a
    desired level of assurance that soils in a certain area are healthy (or estimate the percentage of
    the area where soils are not healthy). The denser the grid, the more representative the
    information received, but the higher the cost of the assessment. Consequently, it is important to
    strike the right balance between limiting costs and obtaining accurate information about soil
    health.
    As land take is one of the main impacts on soil condition, as explained in chapter 2.1, a common
    EU definition would provide a degree of harmonisation to the monitoring of land take towards
    the common objectives.
    Soil governance
    The assessment of soil health in an area is best done (lower costs and higher statistical assurance)
    if this area has characteristics of homogeneity in terms of soil type and composition, climatic
    conditions and land use. This and the need to manage the related tasks require the establishment
    of sufficiently homogeneous zones (districts) within a Member State where to assess soil health,
    and which management would be assigned to an authority. Given the great variability of soils in
    the EU, a reasonable compromise between homogeneity of soil condition in such a district and a
    manageable number of soil districts is needed. It is at soil district level that soils are best assessed
    and monitored, and local actions taken to achieve healthy soils.
    Options
    In Option 2, Member States are given the flexibility to decide the values for a selected set of
    descriptors for defining the target soil. However, this will result in very different level of
    ambition in the Member States which would undermine the objectives pursued, considering that
    the soil assessment and management is based on these parameters. Second, a minimal
    governance structure has to be put in place as explained above to make sure that soils are
    assessed and managed. Option 2 includes an obligation to set up soil districts and appoint
    authorities to manage these but sets no requirement on the form or level. In Option 4, at the other
    side of the spectrum, soil health values for all descriptors and soil districts are determined at EU
    level as precisely as possible taking into account parameters like the soil types and land use, for
    maximum harmonisation. This would pose challenges in reaching an agreement as indicated also
    27
    in the consultation of the Member States, for example finding a common denominator for soil
    pollutants or biodiversity parameters. In between option 2 and 4, option 3 defines general criteria
    for determining soil districts (such as having to cover the whole territory) but the determination
    is left to Member States and defines soil health values for a selected set of descriptors, based on
    available scientific knowledge that already takes into account the variability of soil condition.
    The values selected are those for which an out-of-range value would mean a critical loss of
    ecosystem services. For the remaining descriptors setting the values would be left to the Member
    States if this can be done and depends on the local specific conditions (for example water
    retention) or will set no value if this is difficult at this stage (acidification) – see Table 7-1.
    Option 1 focuses on monitoring only and can rely on any of the choices above, taking into
    account the implications.
    Block 2: soil health monitoring
    Soil health monitoring builds on the existing national soil monitoring systems, on the work done
    for the EU Soil Observatory and on the knowledge available from science, as assessed in the
    recent EEA report on soil monitoring in Europe.59
    In the future, soil health monitoring will be
    able to profit from new knowledge from relevant projects financed under the Soil Mission of the
    Horizon Europe Programme.60
    A monitoring system for soil health would profit to the
    requirement of monitoring and reporting of soil organic carbon under the revised LULUCF
    Regulation and the proposal for the certification of carbon removal, to the requirement of
    monitoring soil organic carbon stocks in cropland stemming from the Nature Restoration Law
    proposal and to the Forest Monitoring Law.
    Monitoring and assessment of soil health
    While soil monitoring has been carried out at both national and EU level, a comparable, coherent
    and sufficient gathering of soil data needs to be put in place to have a meaningful situation of the
    soils conditions everywhere in the EU, able to inform and support soil management. LUCAS
    Soil (part of the periodical LUCAS survey funded by the Commission) could serve as basis for
    this, as it is the only in-situ soil survey that provides harmonised soil measurements across the
    EU and can be the reference for comparability of national measurements. LUCAS sampling
    points are selected from a 2km×2km grid that covers the European territory through a stratified
    random procedure, which should ensure that the results are representative for all land cover types
    at NUTS2 (basic regions or province level). However, the current design of LUCAS Soil is not
    sufficient to adequately assess soil in a representative way at more local level, given the large
    variability of soil types, climatic conditions and land uses, and thus to inform adequate soil
    restoration actions. Therefore, a common feature of all options of this building block is to
    strengthen LUCAS Soil and to create a clear legal basis for it, in synergy with national
    monitoring systems. LUCAS soil is already collaborating with interested Member States to
    ensure access to sites (e.g. contact landowners, collection of land management details, etc.), to
    59
    https://www.eea.europa.eu/publications/soil-monitoring-in-europe
    60
    Two major projects funded under the EU Mission “A Soil Deal for Europe” (Benchmark and AI4SoilHealth – 2022-2026) aim
    at significantly contribute to the evidence needed to further pursue the harmonisation of soil monitoring in the EU. This will
    include the delivery of further knowledge on harmonised and cost-effective indicator- and proxy measurements for the
    assessment of soil health, and on sampling framework, methodology and protocols to support regulation and monitoring needs.
    Furthermore, work will apply cutting edge Artificial Intelligence methods to soil datasets and measurements.
    28
    supplement LUCAS Soil with national monitoring data, to cross-validate results and to improve
    the harmonisation and comparability between national and EU-wide aggregated indicators.
    A key aspect of harmonisation of soil data, and consequent comparability of data at EU level and
    the possibility for integrating national and LUCAS data, is the “transfer function” between the
    two different methods of measurement. The Horizon 2020 Joint Research Programme EJP SOIL,
    involving 24 Member States, is proceeding to validate some transfer functions for the
    measurements of soil parameters by taking double samples and measuring each with national and
    LUCAS soil methods. Remote sensing technologies such as Copernicus and related digital
    solutions have a limited application for soil currently, but already provide key data and
    information (such as land use and land cover, soil moisture) to complement ground
    measurements. They provide as well key data for estimating the extent of land take and soil
    sealing. Recent progress in proximal soil sensing and remote sensing technologies, supported by
    the development of sensors and computing capacity, facilitate predictive mapping of different
    soil physicochemical properties (carbon, nitrogen, phosphorus, salinity) with higher accuracy
    and resolution. Support will be needed from EEA (in cooperation with other institutions as
    relevant) to provide indicators on soil health based on remote sensing data such as from
    Copernicus services, for the relevant parameters. A harmonized approach would allow the
    Commission to provide such services to Member States.
    Options
    As knowing the condition of soils is essential for soil management and the knowledge gap is
    significant, all the options rely on an obligation to monitor and assess the conditions of soils and
    the net land take based on the definitions under block 1. LUCAS Soil uses a list of international
    standard methods to measure soil parameters. However, Member States could use their own
    methods (option 2), which would then require converting national measurements into LUCAS-
    compatible values to ensure comparability at EU level. In this case harmonisation may be limited
    by the compatibility of these methods for some of the descriptors. Alternatively, the EU
    methods, based on LUCAS, could be made mandatory for all Member States (option 4). This
    would provide a high level of harmonisation but requires a major change of methods by the
    Member States. In-between these two options, option 3 would recommend the use of the
    methods in the EU list but would allow Member States to use their methods provided that
    scientifically validated transfer functions would be available for each descriptor. Option 1
    focuses on monitoring only and can rely on any of the choices above.
    Block 3: sustainable soil management
    Using soil sustainably
    To achieve healthy soils, it is necessary to ensure that soils are managed in accordance with
    sustainable soil management principles targeting the types of degradation, by using practices that
    maintain or increase the soil’s capacity to provide ecosystem services on a long-term basis. This
    requires that the land users gradually and systematically adopt, if not already the case, practices
    that do not degrade the soil, i.e., that do not cause loss of soil organic carbon, erosion,
    compaction, salinization, contamination, etc. as described in chapter 2.1. While some initiatives
    already support the transition to sustainable soil management (see chapter 5.1.2 and Annex 8,
    29
    section 5), significant efforts are still needed by all Member States to support and ensure this
    transition on a broad scale.
    While a sustainable management principle provides a baseline understanding of the requirements
    necessary to address one or more causes of soil degradation, a sustainable management practice
    describes a specific activity that should be applied to comply with that principle. For example, a
    sustainable management principle could be to avoid bare soils by establishing vegetative soil
    cover, which would prevent loss of soil organic carbon, excess nutrient content, soil erosion,
    desertification and loss of soil biodiversity. Appropriate practices could include cultivation of
    cover crops on arable land between growing seasons, mulching after forest fires, or encouraging
    groundcover vegetation on all soils of public parks and gardens. Which practices are most
    appropriate will depend on soil use and local conditions. Principles to be established for
    sustainable soil management would closely follow existing guidelines and scientific
    recommendations to best promote sustainable soil management.61
    These principles would target
    the relevant causes of soil degradations for agricultural, forestry and urban soils described in
    chapter 2.1 and would guide Member States in developing sustainable management practices,
    leaving them the choice of the latter.
    In the specific case of land use change, there would be one principle whereby a land take
    hierarchy62
    will be considered in the decision-making process, which is to first avoid soil
    deterioration and, if this is not possible, to minimise and compensate for it as much as possible.
    This would leave the choice on land use change in the hands of the Member States, but it would
    ensure that the impacts of land take and the options available will be considered along other
    relevant public interests.
    Based on the principles of sustainable soil management, sustainable soil management practices
    would have to be defined according to the specific conditions, so that land managers can apply
    them to their soils. Table 7.3, chapter 7.1.2 provides examples of practices that are considered
    sustainable practices and avoid or minimise the risk of various soil degradation. It is important to
    note that depending on the condition of soil and their impact, not all of these practices would
    have to be applied at the same time. In addition to the practices listed in that table, an increased
    application of holistic land management systems, such as agroecological farming, agroforestry,
    organic farming, close to nature forestry etc., in particular is considered to contribute
    significantly to achieve healthy soils and prevent the deterioration of the soil health.
    Options
    In Option 2, an example of principles and practices would be provided in form of an indicative
    annex to the SHL. In Option 3, common management principles, as explained above, would be
    set at EU level, while the choice and implementation of specific practices would be left to
    Member States. Option 4, would, in addition to the common principles, include an obligation to
    implement certain specific management practices (e.g. integration of nitrogen fixing crops and
    cover crops in agricultural crop rotation, provision of undisturbed habitats for soil organisms,
    application of mulching after forest fires) applicable for specific types of soils and soil uses in
    the EU as well as a ban on certain harmful practices (such as the use of heavy machinery on
    61
    Other principles would cover e.g. balanced fertilization and nutrients management, avoiding unnecessary physical soil
    disturbance, enriching soil structure etc.
    62
    Based on the Land take hierarchy set in the EU Soil Strategy
    30
    water saturated soils). A staged approach and a flexible application of the non-deterioration
    principle would be necessary in any case to ensure that sustainable management is phased in in a
    measured way, to ensure on the one hand that measures that can be put in place are not
    unnecessarily delayed and on the other, that land managers are not subject to disproportionate
    costs and the necessary preparations and support are put in place.
    Option 1 would not require obligations under this building block.
    Block 4: identification, registration, investigation and assessment of (potentially)
    contaminated sites
    Assessing contaminated sites
    Tackling the legacy of more than 200 years of industrialisation requires a systematic approach
    that starts with the identification of sites that are potentially or suspected to be contaminated
    because of historical or current activities with a high risk but also because of accidents or spills.
    The contaminated sites are treated distinctly since the concerned localised areas affected by high
    levels of pollution that require special methods of investigation and management, different from
    handling the rest of the soils. Out of the estimated 2,8 million potentially contaminated sites in
    the EU, only 1,38 million sites were registered and known in 2016, 98% of these in only 11
    countries. The majority of the locations of potentially contaminated sites and the extent of the
    contamination are still largely unknown in the EU. Identifying, registering, investigating and
    assessing the risks of these sites is a prerequisite for soil remediation in block 5.
    Figure 5-1: registration of (potentially) contaminated sites
    Potentially contaminated sites have to be identified and investigated to be able to confirm the
    presence or absence of contamination. The approach needs to define the conditions that trigger
    registration, investigation and sampling of potentially contaminated sites (e.g. based on
    environmental or building permits, systematic historical research, land use changes, transactions
    with (potentially) contaminated sites, or notifications by citizens). It is important to strike the
    right balance between maximizing the number of positive soil investigations that detect
    contamination and minimizing the number of superfluous or negative soil investigations.
    Member States also need to have a methodology in place to assess whether further action (risk
    reduction measures) is required on contaminated sites. The information needs to be registered,
    allowing to track progress over time and to prioritise further action.
    Options
    Option 2 applies a risk-based approach to estimate the magnitude and probability of the adverse
    effects of contaminated sites for human health and the environment, including the risk not to
    achieve good chemical and ecological status of water bodies required by EU water legislation.
    Entire Member State
    territory
    Potentially
    contaminated sites
    Contaminated sites
    Contaminated sites
    requiring further action
    Public register
    31
    Under this option, Member States would be obliged to establish national procedures and
    methodologies for the assessment of the risks of contaminated sites and risk levels that they find
    un/acceptable, and they would have full flexibility in the way they would do so. On this basis,
    Member States would decide for contaminated sites whether further environmental measures are
    required, and if so, which type of action is needed.
    Option 3 also introduces a risk-based approach and obliges Member States to define risk
    assessment procedures and methodologies, but there will be common EU guiding principles for
    the risk assessment procedure. These principles could be defined either immediately in the legal
    proposal or later through a comitology procedure in cooperation with Member States’ experts.
    Under option 3, aspects such as the impact on health and environment could feature among the
    common criteria, but the risk levels triggering action would be defined at national level.
    Option 4 does not apply a risk-based approach for the management of contaminated sites. The
    need for further action would be systematically triggered if the presence of contaminants exceeds
    certain limit values established at EU level.
    Option 1 could rely on options 2, 3 or 4. The requirements at EU level in building block 4 would
    only cover identification, investigation, assessment and registration of contaminated sites. Any
    measure to remediate contaminated sites would be taken based on the relevant national
    requirements, since option 1 does not include EU requirements on remediation and restoration.
    Block 5: soil restoration and remediation63
    In building block 5, the policy options for the application of restoration measures for unhealthy
    soils are evaluated. Building on the conclusions of the gap analysis, dedicated soil restoration
    measures and specific targets additional to the measures already in place serving other
    objectives, but benefitting soil as well, are crucial to return the 60-70% unhealthy soils in the EU
    in good condition by 2050. Building block 5 is linked and works in close synergy with all the
    other blocks: the definition of soil health and the soil districts (BB1), monitoring and assessment
    of soil health (BB2), sustainable soil management (BB3) and the identification, investigation and
    assessment of contaminated sites (BB4).
    Restoring unhealthy soils
    To achieve the ‘vision’ of the Soil Strategy, that by 2050 all EU soil ecosystems should be in
    healthy condition64
    restoration measures need to be put in place in a coherent manner on the
    basis of the assessment of soils. Restoration measures have been shown to be very effective in
    addressing the soil degradation. An example of successful policy is the US Soil Conservation
    Act of 1935, which supported farmers to plant vegetation other than commercial crops in order to
    address the depletion of nutrients in soils linked to over-farming. After four years, wind-inflicted
    63
    Soil restoration is an intentional activity with the aim to reverse or rehabilitate soil from a degraded state towards a healthy
    condition. Remediation is a specific restoration activity to reduce the contaminant concentrations in a site with the aim to re-
    establish good chemical condition.
    64
    For soil contamination, the Zero Pollution Action Plan includes the target that by 2050 soil contamination should be reduced to
    levels no longer expected to pose risks for human health and the environment.
    32
    soil erosion was reduced by 65%.65
    Overall, wind erosion is estimated to impact up to 42 million
    hectares of European agricultural land.66
    This process would require reflection and consultations with the concerned stakeholders, which
    could rely on supporting documents (programmes of measures). Soil districts could be covered
    by individual programmes or by a single national programme. Alternatively, to these
    programmes, some intermediary objectives or targets could be envisaged, such as the
    identification of the soils in need of restoration and of the measures thereof for each district by
    certain intermediary dates. Nevertheless, as in the case of sustainable soil management (block 3),
    it is important to note that the restoration measures could be phased in gradually depending on
    their impact.
    Sustainable soil management is closely linked to restoration. Sustainable soil management
    prevents that a healthy soil degrades by maintaining or enhancing the provision of ecosystem
    services, and therefore the need to restore in future. Restoration is an intentional activity aimed at
    reversing or re-establishing soil from a degraded state to a healthy condition. Therefore,
    restoration measures need to a large extent the results of the monitoring and assessment of the
    condition of the respective soils. The Member States could also report periodically or be
    transparent on the progress made in achieving soil health and towards the goal of no net land
    take by 2050.
    Building on the identification of contaminated sites that require further action from building
    block 4, Member States would need to have in place a systematic approach to reduce and keep
    the risk of contaminated sites to acceptable levels, e.g. through risk reduction or soil remediation
    activities.
    Options
    In option 2, Member States would be entirely flexible to decide on the restoration measures that
    they put in place, since there would be no specific obligation to develop programmes of
    measures or to take measures as such – they would only be bound by the obligation to achieve
    healthy status for soils by 2050. The choice of the risk reduction and remediation measures for
    contaminated sites would also be left entirely to the Member States. Contaminated sites with
    unacceptable risks should undergo risk reduction measures, but not necessarily remediation, i.e.
    they can choose not to remove the contaminants but contain their impacts so that they do not
    represent an unacceptable risk. Member States would have the possibility to derogate (no opinion
    from the Commission would be required before granting derogations) from the obligation to
    have all soils healthy by 2050, when it is not technically feasible or the costs would be
    disproportionate to restore them. Some categories of unhealthy soils, that could fall under such
    derogations are:
     soils that are sealed or heavily modified;
     soils that have in natural condition characteristics that could be considered as unhealthy,
    but that represent specific habitats for biodiversity or landscape features.
    In option 3, Member States would be obliged to take restoration measures, subject to
    derogations, but would be left the choice and form of the programme of measures and the
    65
    https://reference.jrank.org/environmental-health/Soil_Conservation_Act_1935.html
    66
    JRC (2022) Wind Erosion. Available at: https://esdac.jrc.ec.europa.eu/themes/wind-erosion
    33
    measures themselves. The measures would be revised if the monitoring and assessment of soil
    health comes to this conclusion. The EU could establish some general minimum criteria for the
    programme of measures that Member States should put in place, e.g.:
     Outcome of the monitoring and assessment of soil health, based on:
    o soil health definition and ranges of the descriptors;
    o soil health parameters to monitor (including net land take);
    o progress in the management of contaminated sites from the national registers;
     Analysis of the pressures on soil health, including from climate change;
     Measures to apply sustainable soil management practices and restoration measures;
     Legislative, policy and budgetary actions taken or to be taken at national level to improve
    soil health, including also the systematic approach that will be put in place to identify and
    manage contaminated sites.
    It could be required to inform or consult the public on the content of the programme of measures.
    Contaminated sites with unacceptable risks would need to be remediated as a preference by
    reducing or removing the contaminant load and source, and not by risk reduction measures that
    do not address the root of the environmental problem (such as containment, physical barriers,
    land use restriction or fencing). Prioritisation and planning of the remediation measures for
    contaminated sites would be left entirely to the Member States in this scenario. Derogations from
    the obligation remain possible when it is not technically feasible or the costs would be
    disproportionate to restore them. No opinion from the Commission would be required before
    granting derogations.
    In Option 4, the content of the programmes of measures would be harmonised with an extensive
    template that needs to be filled in. Measures would need to be selected from a mandatory list in
    an annex of the Soil Health Law or in delegated acts. Such a list of measures could differentiate
    between e.g. climatic conditions, land use or soil type, to adapt the restoration practice to local
    conditions. Member States could derogate from the obligation to have all soils healthy by 2050
    based on an opinion from the Commission, as required under other environmental legislation67
    to
    ensure a harmonised approach. Member States would also have an obligation to have a scheme
    in place for the liability or responsibility for the remediation of historical and orphan soil
    contamination. Remediation measures that reduce the contaminant concentrations would be
    mandatory. Member States should prioritise and plan the management and remediation of
    contaminated sites based on common EU criteria and intermediary targets for progress. Option 1
    would not require obligations under this building block.
    5.3 Options discarded at an early stage
    Policy option 1 addresses sub-problem A (“Data, information, knowledge and common
    governance on soil health and management are insufficient”) by envisaging a “monitoring only”
    option to first focus on improving the knowledge base, collecting additional data and
    information, and strengthen the governance on soil health. Option 1 could represent part of the
    first phase of a staged approach, where legislative measures on the sustainable use and
    restoration of soil health would be proposed in a second phase, after the first phase is
    implemented and resulted in a more developed assessment of soil health in the EU. The basic
    67
    Exceptions to the impact assessment requirements under the EIA Directive or approving projects with significant effects on
    protected sites under the Habitats Directive.
    34
    obligations for Member States in option 1 would be to set a definition of soil health through a
    minimum set of indicators and thresholds, establish soil districts, set up and implement adequate
    monitoring systems. Member States would also have the obligation to identify, register and
    assess (potentially) contaminated sites. The advantage of this option would be that it is less
    demanding for Member States and stakeholders, since it does not require sustainable soil
    management measures, neither restoration nor remediation. It would also allow setting in place
    the monitoring framework to generate a more accurate picture of the situation of soils that would
    inform targeted intervention later on.
    The main shortcoming of option 1 is that it only partially addresses the problem, since it provides
    a solution for sub-problem A, but lacks any measure addressing sub-problem B (“Transition to
    sustainable soil management and restoration, as well as remediation is needed but not yet
    systematically happening”). It would not set measures to kickstart the urgently needed transition
    towards sustainable use and restoration of soils, whereas the condition of soils has been very
    poor for a very long time, as explained in chapter 2. While it is true that the knowledge on soil
    lacks the accuracy needed to inform immediate action at local level, especially as regards
    restoration, there is enough data to justify and to set in motion a gradual system to ensure a
    transition to sustainable soil management towards the goal of preventing further deterioration
    and ensuring healthy soils. Option 1 would be a missed opportunity that underexploits the
    current momentum and postpones most of the needed action to an uncertain future. It also does
    not distinguish between action or requirements that could be put in place at an earlier stage and
    action that require longer timeframes to prepare. Furthermore, on the basis of the baseline
    scenario, given the current trends and the outlook for soil degradation, the policy objectives set
    in 4.2 would not be reached through monitoring obligations alone.
    Option 1 would also not meet expectations from the European Parliament who has asked for
    criteria for the sustainable use of soil and measures to tackle all soil threats. Many of the Member
    States, stakeholders and the general public agree to a large extent on the importance of taking
    measures going beyond monitoring. Most stakeholders support an obligation to sustainably use
    soil, but some farmers, industry and academia ask for sufficient flexibility to adapt sustainable
    soil management to local conditions. Stakeholders generally support an EU obligation to restore
    unhealthy soils by 2050 through programmes of measures, but landowners expressed that
    derogations should be possible for degraded soils. Member States and industry emphasized the
    need for a flexible approach and to avoid unnecessary administrative burden.
    Therefore, this policy option has to be discarded at an early stage. Nevertheless, its main
    advantage, i.e. less burden and allowing time to gather detailed soil data as a basis for action,
    will be taken into account when analysing impacts of the various options and in particular the
    preferred option, notably by considering a staged approached to make sure that the requirements
    reflect the uncertainties and the time needed to prepare their application.
    The Soil Strategy for 2030 undertook to assess the feasibility of the introduction of a soil health
    certificate for land transactions to provide land buyers with information on the key
    characteristics and health of the soils in the site they intend to purchase (see details of the
    assessment in Annex 9 chapter 8). A certificate could increase awareness on soil health but there
    are risks which could impact on its effectiveness, including that significant additional testing
    could be required. The costs of setting up and maintaining an EU-wide certification scheme
    linked with land transactions are large, and to have added value, sufficient information on soil
    35
    health needs to be available. For these reasons this option is discarded as a legally binding
    provision; however, a voluntary approach by Member States can be envisaged.
    The Soil Strategy also undertook to assess provisions for a passport for excavated soil, that
    would reflect the quantity and quality of the excavated soil to ensure that it is transported, treated
    or reused safely elsewhere (see details of the assessment in Annex 9 chapter 9). The soil passport
    does not directly address soil health but may have a positive impact by reducing landfilling.
    Furthermore, a passport could improve the information and data on soil health. However, the
    passport is expected to have a significant administrative burden for setting up the IT, potential
    transition costs and maintenance costs, and will bring additional costs for economic operators
    and construction companies. There is also a high risk of incoherence with the Waste Framework
    Directive, so this option is discarded.
    36
    5.4 Summary of policy options
    The following scheme summarizes visually the options previously described:
    Figure 5-2: summary of policy options
    Soil health and soil districts Monitoring Sustainable soil management
    Definition and identification
    of contaminated sites
    Restoration and remediation
    Obligation to restore unhealthy soils by 2050
    (derogations possible), but no specific obligation at
    EU level on taking measures (no programs of
    measures)
    Obligation to take risk reduction measures where the
    risk is identified by the MS as unacceptable, choice of
    risk reduction measures and planning left to MS
    Obligation to restore unhealthy soils by 2050 (subject
    to derogations) accompanied by obligation to take
    restoration measures, with choice and form of the
    programs of measures left to MS - allows for revision
    if needed based on monitoring
    Remediation measures with reduction of contaminant load
    (no containment in situ) where the risk is unacceptable +
    prioritization
    and planning left to MS
    Obligation to restore unhealthy soils by 2050 and
    adopt programme of restoration measures with a
    harmonised content and form
    Only remediation measures (no containment in situ) +
    common EU criteria for prioritization and planning
    Not included in the monitoring only option
    Option 4
    • Soil district establishment defined
    at EU level
    • Stricter definition of soil health with
    ranges for soil health descriptors
    defined at EU level
    Mandatory EU list of
    methodologies based on
    LUCAS, and use of transfer
    functions for MS historical data
    Obligation to use soil sustainably
    with legislative annex that
    renders some sustainable
    practices obligatory and bans
    other unsustainable practices
    Non-risk based approach
    (acceptability defined at EU
    level) with common EU limit
    values for contaminants
    Discarded
    option 1 -
    monitoring
    only option
    Considered as part of the monitoring
    only option
    Considered as part of the
    monitoring only option
    Not included in the monitoring
    only option
    Considered as part of the
    monitoring only option
    Option 2
    • MS have to establish soil districts,
    with choice and form left to them
    • Values for soil descriptors left to
    MS, based on an EU definition of
    healthy soil
    Obligation to monitor/assess
    soil health and net land take,
    with all the sampling and data
    collection left to MS
    Obligation to use soil
    sustainably, with principles and
    practices left to MS, supported
    by an indicative annex
    Obligation to identify
    contaminated sites and include
    them in a public inventory, with
    assessment methodologies and
    risk acceptability left to MS
    Option 3
    • Soil district establishment left to MS
    with common criteria
    • Common EU values for selected
    descriptors where approriate, based
    on an EU definition of healthy soil
    Harmonized monitoring based
    on indicative EU list of
    methodologies and transfer
    functions (LUCAS) for national
    methodologies
    Obligation to use soil sustainably
    supported by some common
    general principles for
    sustainable soil management,
    with practices left to MS
    Contaminated sites have to be
    identified and included in a
    public inventory based on
    common principles for
    assessment defined at EU level
    but risk acceptability is left to
    MS
    Increasing
    flexibility
    Increasing
    harmonization
    37
    6 IMPACTS AND COMPARISON OF THE POLICY OPTIONS
    The methodology for this impact assessment is detailed in Annex 4. The analysis reflects
    unavoidable uncertainties (see Annex 9 for more details):
    - Because of the greater flexibility allowed to the Member States especially under option 2,
    the details of the options which will be implemented in practice will not be fully clear
    until the Member States have determined these elements at national level.
    - Quantitative data around the impacts of SSM practices, restoration and remediation
    measures is limited and dispersed, in particular for environmental impacts.
    - It is not possible to quantify at the EU level to what extent local implementation of SSM
    practices, restoration and remediation measures, changes the value of a soil descriptor.
    - Unknown extent of synergy effect of measures: some SSM practices may also lead to
    improvement of soil health, and consequently have the effect as well of restoration
    measures, but this effect is not known.
    To mitigate these limitations, the following approaches were taken:
    - Where possible, working assumptions have been made to facilitate the analysis;
    - Based on the data available, an order-of-magnitude estimate of the potential costs has
    been provided using a selected sample of practices;
    - Throughout the analysis, care has been taken to highlight where possible synergies are,
    focussing in the aggregate analysis on the likely combined, overall benefits.
    For each building block, Annex 9 explains how it addresses the sub-problems A and B, details
    the economic, environmental and social impacts of the option 2, 3, 4, looking as well at the
    distribution of the effects and link and synergies with the other building blocks. The economic,
    environmental and social impacts are evaluated based on a comprehensive list of specific impact
    categories for which the priority level (high, medium, low) for soil has been chosen based on a
    given rationale.
    All options have been assessed with a qualitative score ranging from “---” to “+++” against nine
    categories grouped into effectiveness, efficiency, coherence and risks of implementation (see
    Annex 9 section 1.4.2 for details and Annex 4 for further methodological details).
    The scoring reflects the direction (positive or negative compared to the general objective) and
    magnitude (weakly to strongly, limited or unclear). The scale is presented in the table below.
    +++ Very significant direct positive impact
    ++ Significant direct positive impact
    + Small direct positive impact
    (+) Indirect positive impact
    +/-
    Both direct positive and negative impacts, and balance depends on how
    implemented
    0 No impact or only very indirect impacts
    (-) Indirect negative impact
    - Small direct negative impact
    - - Significant direct negative impact
    - - - Very significant direct negative impact
    38
    The options have been assessed on this basis against nine categories representing effective,
    efficiency and coherence (and risks of implementation):
     Effectiveness: (a) Impact on soil health, (b) Information, data and common governance
    on soil health and management, and (c) Transition to sustainable soil management and
    restoration
     Efficiency: (a) Benefits, (b) Adjustment costs, (c) Administrative burden and
    (d) Distribution of costs and benefits (when relevant) - this considers how evenly the
    costs or benefits are distributed.
     Coherence – highlighting the synergies or not with options under other building blocks,
    and/or with the broader policy environment
     Risks for implementation.
    Risk for implementation is presented separately because it concerns both effectiveness and
    efficiency. In the case of adjustment and administrative costs, “-“ corresponds to less than EUR 1
    million, “--“ to between EUR 1 and 5 million and “---“ to more than EUR 5 million.
    For each building block, the scoring of the three options is compared for all nine categories,
    identifying whether there is an option that results equal or better in all categories.
    Quality assurance measures were implemented to ensure a coherent assessment between all
    policy options.
    The main policy choices for the decision makers are over the trade-off between flexibility and
    harmonisation, in terms of ensuring delivery of the objectives whilst respecting subsidiarity. In
    terms of the building blocks, the most significant impacts are linked to building blocks 3, and 5
    but the other building blocks are essential to enable delivery.
    6.1 Analysis of building block 1: soil health definition and soil districts
    6.1.1 Environmental impacts
    The process of defining soil health indicators and soil districts, will not have a direct impact on
    the environment. However, these are critical steps necessary to determine the action and
    measures needed to achieve soils in good health, and hence improve soils and surrounding
    environment.
    6.1.2 Economic impacts
    There will be no economic impacts, beyond those discussed under administrative impacts below.
    6.1.3 Administrative costs
    Administrative costs will be minimal for this block compared to other blocks.
    6.1.4 Social impacts
    The process of defining soil health indicators will not have direct negative social impacts.
    However, as mentioned for the environmental impacts, defining soil health descriptors,
    thresholds and districts is a critical step necessary to determine the action and measures needed
    to achieve soils in good health, and ensuring an adequate provision of the ecosystem services,
    tightly linked with food and water security, climate mitigation and adaptation, and preservation
    39
    of biodiversity. This plays a key role in delivering inter-generational equity, avoiding a greater
    burden on future generations through the further deterioration of soil health.
    Also, defining soil health descriptors can have a positive and direct impact on the provision and
    use of information for further research and development, such as fertility and erosion studies,
    remote sensing analysis and ecosystem service assessments. Defining soil health descriptors has
    as well the ability to contribute to future policy needs, by facilitating the design and delivery of
    linked regulatory areas (such as climate law).
    Soil heath districts can facilitate the engagement of local stakeholders and create a significant
    incentive towards local participatory approaches for soil management, in particular if the soil
    health districts are set of a smaller, local size. Participatory processes also enhance knowledge
    and skills transfer especially in regard to local and traditional ecological knowledge on
    sustainable management practices, allowing as well intergenerational exchange. Soil health
    districts are therefore expected to trigger a large social and citizen engagement towards
    sustainable soil management and soil restoration, fostering ownership of the objectives of the
    SHL among local communities.
    6.1.5 Implementation risks
    One implementation risk depends on the partial knowledge on which soil descriptors and related
    ranges are defined, which may lead to take sub-optimal decisions and actions. Another risk is the
    potentially great variability of soil districts and the uncertainty on how adequately the different
    pedoclimatic conditions and land use would be taken into account. Risks to implementation of
    each option under this building block due to lack of human or financial resources is low, as
    existing structures can be used to define soil health descriptors and establish soil districts.
    6.1.6 Stakeholder views
    The majority of stakeholders recognise the value in defining soil health descriptors and
    thresholds: several highlighted the benefit that these would play in triggering action as soon as a
    threshold or range is crossed. In response to the OPC, stakeholders overall agreed that a number
    of different chemical, physical, water-related and biological indicators would be either
    reasonable or very effective to assess soil health, agreeing that a combination of indicators is
    required to do so effectively. In particular, several stakeholders highlighted the importance of
    reflecting ecosystem services and biodiversity, given their importance in addressing the
    functioning of soils and its services and the minimum levels required to maintain these services.
    Stakeholders also noted that there has been significant research and consideration of what
    constitutes soil health over the years, and as such there is a body of evidence already available
    which can be drawn on. The Soil Expert Group noted that thresholds should be set that motivate
    actors to take action i.e. they need to be achievable, but also understandable and easy to measure.
    Concerning the soil district, stakeholders broadly agree that districts should be set on the basis of
    location specific factors, in particular climate, soil type and land-use, and hence allowing
    districts to vary in terms of size would be beneficial. The Member States that provided feedback
    in general called for applying subsidiarity and providing sufficient flexibility to adapt the
    governance elements and the definition of soil health to the country specificities (see Annex 9
    section 2.2.6 for details).
    40
    6.1.7 Comparison of options
    All options score positively in terms of effectiveness. The establishment of soil health
    descriptors and districts across the EU is a necessary facilitating step to the subsequent
    implementation of effective soil health management and restoration actions to achieve the
    general objective set. A set of chemical, physical and biological soil health descriptors must be
    established with threshold and/or range values to be able to classify which soils are ‘healthy’ and
    which soils are ‘at risk’.
    Options 2, 3, 4 would achieve significant improvements in the availability of information and
    data on soil health compared to the baseline.
    The key difference is the level of flexibility, and how much is harmonised at EU level. Defining
    thresholds and districts at EU level minimises the risk of a lack of comparability and consistency
    across Member States. Based on the experience of legislation such as the Ambient Air Quality
    Directive (AAQD) and Water Framework Directive (WFD), leaving definitions of soil health
    (i.e. the values for the descriptors) and soil districts to Member States (option 2) could result in a
    variability in the approach to and the thresholds and ranges defined for different descriptors, and
    also in the approach to defining districts; there is the risk that the different levels of stringency
    and ambition will undermine the achievement of objectives. Under Option 2, and somewhat also
    Option 3, across Member States there may be a variance in the approach to defining thresholds
    for different descriptors and the number of descriptors for which thresholds are set, whereas
    Option 4 would not entail this risk, but would be difficult and time-consuming to define and
    agree on such specific values at EU level.
    In terms of coherence with the other building blocks, Options 3 and 4 are considered marginally
    more consistent with all options under the other building blocks – for example, it would be more
    difficult to fit Option 2 in this block–- where Member States define thresholds and districts, with
    Option 4 under the sustainable management or restoration block- where a set of measures to
    maintain or restore soil health is defined at EU-level.
    Greater harmonisation also somewhat mitigates the implementation risks of this building
    block–- defining soil health descriptors is a technically complex area and not all the Member
    States may have ready access to the necessary expertise needed to effectively define descriptors
    and thresholds. Stakeholders highlighted that expert knowledge surrounding the physical and
    biological aspects of soil health is not widespread, and that constant research, development and
    communication with experts is required to harmonise the understanding and reporting of the soil
    health indicators.
    Option 3 opts rather for defining common EU values for a selected set of descriptors, based on
    available scientific knowledge that already takes into account the variability of soil condition.
    The ranges selected are those for which an out-of-range value would mean a critical loss of
    ecosystem services. This reduces the risk of variability relative to Option 2, and also the
    difficulty of the technical implementation under Option 4.
    Where setting districts is left solely to the Member States there is a risk that these could be set on
    an inconsistent basis across Member States and/or on a basis which is not optimal for defining
    soil health. The provision of EU-wide mandatory criteria but maintaining flexibility for Member
    States under Option 3 increases the likelihood of addressing the challenges of varying pedo-
    climatic conditions when setting the districts. The eventual number of districts defined is
    unknown at this stage. Given the great variability of soils in the EU, a compromise would need
    41
    to be found between homogeneity of soil condition in a district and a manageable number of soil
    districts. A working illustration is that the number of districts could be in the range between the
    number of EU regions and provinces (i.e. between 242 to 1,166).
    Together, these challenges are anticipated to have a subsequent effect on the efficiency of
    improving information, data and governance around soil health. Hence, Options 2 and 4 are
    anticipated to be less beneficial in this respect than Option 3.
    All options present low administrative burden when comparing across the building blocks and
    no adjustment costs.
    Table 6-1: summary scores for building block 1
    Option 2 Option 3 Option 4
    Effectiveness Impact on soil health (+) (+) (+)
    Information, data and common governance
    on soil health and management
    ++ +++ ++
    Transition to sustainable soil management
    and restoration
    (+) (+) (+)
    Efficiency Benefits ++ +++ ++
    Adjustment cost 0 0 0
    Administrative burden - - -
    Coherence +/- + +
    Risks for
    implementation
    -- - ---
    6.2 Analysis of building block 2: soil health monitoring
    6.2.1 Environmental impacts
    Monitoring soil alone will not have a direct impact on the environment but will inform
    management and restoration activities actioned under other building blocks. As such, soil
    monitoring profits indirectly a wide range of ecosystems and the services they provide, such as
    carbon sequestration, water quality and availability and resilience to natural hazards such as
    flooding, and basis for biodiversity. This assessment does not substantially change between the
    options 2, 3, 4 of building block 2.
    Implementing a definition and monitoring of net land take could deliver tangible improvements
    in the information, data and common governance of soil health. This would significantly work
    towards the standardisation and alignment of the definition of net land take itself and the
    processes it involves, in addition to assessment methodologies, between Member States, and
    better facilitate the development of comparable data and enable an accurate oversight of land
    take trends at the EU-level.
    6.2.2 Economic impacts
    Recording and assessing the soil status will generate additional costs for Member States. This is
    detailed in the following section on administrative costs. However, monitoring the health
    condition of soils across the EU is expected as well to lead to technological development and
    innovation (productivity and resource efficiency) and stimulate academic and industrial research,
    for example the use of artificial intelligence solutions from sensing systems and field-based
    42
    measuring systems (e.g., hand-held spectrometers, portable DNA extraction, on-site chemical
    analysis) as well as remote sensing. This development would have a direct and positive
    economic impact. Furthermore, there could also be a direct positive impact on the conduct of
    business and position of SMEs such as laboratories within each Member State due to the increase
    in their services to carry out the analysis of the soil samples.
    Option 2 would allow Member States higher flexibility to determine the soil testing regime and
    methodologies with minimised changes compared to their current system.
    6.2.3 Administrative costs
    The minimum number of soil samples in the EU needed to have a statistically reliable
    measurement of soil health, taking into account the variability of soil condition, has been
    estimated at 210 000 points (see section 2.1.5). This is a significant increase (about two times
    more) compared to the current 34 000 points from Member States added to 41 000 from LUCAS
    Soil (campaign of 2022). Therefore, there will be additional costs due to the increase of the
    number of samples to be taken by Member States, transported and analysed as well as an
    increase in the parameters to be measured for assessing soil health. However, synergies between
    LULUCF reporting and soil health monitoring can decrease total costs for Member States. There
    would be similar synergies with the descriptors relating to biodiversity under the NRL proposal
    and in respect of the forests soils under the upcoming forest monitoring proposal.
    Option 4 is anticipated to lead to marginally higher one-off cost relative to Option 3 as there is
    greater harmonisation in sampling and analysis methods EU-wide that would require a greater
    change in processes and training to align with these requirements.
    The integration of different monitoring systems requires one-off costs linked with determining
    and validating “transfer functions” between the two systems. However, if a Member State has
    validated transfer functions towards LUCAS Soil for all parameters, it can integrate LUCAS Soil
    data to complete the minimum set of sample points needed. This may not be possible in option 2
    which has consequently higher recurrent monitoring costs. Other recurrent costs are linked with
    the functioning of the competent authorities and the resources needed to analyse the sample
    measurements, to determine the area subject to degradation and the intervention required to
    restore soil health. Monitoring the net land take would pose an additional, medium
    administrative burden (3.6 million per annum), but it is anticipated that the benefits of this
    measure would outweigh the costs (see Annex 9 chapter 7 for details).
    The administrative burden for building block 2 will be for the Member States. No administrative
    burden for any other actors – e.g. businesses nor citizens – has been identified. The following
    table presents the summary of the different administrative burden for options 2, 3 and 4 of
    building block 2.
    Table 6-2: administrative costs for building block 2
    Member States–- One-off costs (EUR, 2020
    prices)
    Member States–- Recurrent costs (EUR pa 2020
    prices)
    Option 2 180 000 49 000 000
    Option 3 480 000 42 000 000
    Option 4 640 000 42 000 000
    43
    The ongoing administrative burdens captures the monitoring activities including the processing
    and assessment of the data, determining trends, assessing the effectiveness of actions taken and
    identify where additional action is required.
    For Member States who already have soil monitoring frameworks in place the administrative
    burden can be expected to be lower than Member States who will be implementing a monitoring
    framework for the first time.
    6.2.4 Social impacts
    Increasing the amount of publicly available soil monitoring data will help to increase the public
    awareness and societal engagement on soils and the challenges they face. Sharing data and
    information on soil health can be used to make more informed decisions about sustainable soil
    management practices. Data and information on soil health can also be used to better inform
    citizens on the importance of soil, in synergy with the EU Mission ‘A Soil Deal for Europe’ who
    aims to increase soil literacy through wide engagement with citizens and concerned actors.
    Moreover, soil monitoring and the data collected can have a positive and direct impact on the
    provision and use of information for further research and development into actions/measures
    which can improve/maintain the status of soils across the EU.
    This assessment does not substantially change between the options 2, 3, 4 of the building block
    2.
    6.2.5 Implementation risks
    If option 2 is selected, there is a risk that the Member States who already have a monitoring
    framework in place simply continue with (or do not sufficiently expand) these systems. Indeed,
    stakeholders noted that there is a preference amongst Member States to retain their national
    systems to maintain continuity in their data sets, hence comprehensiveness and comparability of
    the data across the Member States may not be substantially improved even if this is needed.
    A recognised risk of Option 4 relates to the difficulty to determine a common monitoring
    framework (including sampling strategies) across the EU; should option 4 be attempted, it may
    significantly delay the implementation timetable due to the complexity of the task.
    Option 3 has a lower risk of inconsistency in monitoring standardisation in comparison to Option
    2 whilst also reducing the risk for some Member States not having the necessary expertise to
    develop a monitoring framework. In addition, Option 3 addresses the risk of delay of Option 4,
    by determining only the methodologies for measuring soil health descriptors and leaving the
    possibility to Member States to use instead validated transfer functions.
    Even though additional human or financial resources may be needed, especially in those Member
    States that have not yet established a monitoring framework, the risk that the options identified
    under this building block cannot be implemented at all due to lack of these resources is rather
    low, as existing governance structures in all Member States can be used and built upon.
    6.2.6 Stakeholder views
    Stakeholders emphasised that the key issue presently is the lack of harmonisation of approaches
    to collect and compare data. The discrepancies between Member States, and the fact that some
    Member States have set monitoring processes in place whilst others do not, was clear in the
    evidence provide by stakeholders.
    44
    In response to the OPC, there was a strong agreement across all stakeholder types that there
    should be legal obligations for the Member States to monitor soil health in their national territory
    and report on it, including on land-take. 89% of all respondents ‘totally agreed’ this obligation
    should be put in place, with a further 8% ‘somewhat agreeing’. ‘Totally agree’ was also the most
    common response across all stakeholder types, with Business Associations being the only
    exception, where ‘somewhat agree’ was the most frequent response. The Member States that
    provided their views overall acknowledged the importance to have long-term soil monitoring
    (see details in Annex 9 section 3.2.6); among the countries having a national legislation on soil
    monitoring already in place, the comment was raised to avoid in the SHL incompatibilities with
    existing obligations.
    6.2.7 Comparison of options
    All options would deliver significant improvements in the data, information, knowledge and
    governance of soil health and management. Furthermore, monitoring of soil health descriptors is
    a critical and necessary facilitating step to the subsequent implementation of effective soil health
    management and restoration actions. However, there will be some variance between the options
    concerning effectiveness and efficiency.
    Effectiveness
    Where full flexibility in these matters is left to Member States (Option 2), there is a greater risk
    of inconsistency and a lack of harmonisation across Member States. Although some
    improvements relative to the baseline may be achieved through the application of transfer
    functions, the variability in the collection, analysis and reporting of soil samples (in particular
    due to differences in laboratory techniques) is anticipated to be greatest under Option 2 relative
    to Options 3 and 4. This greater variability in monitoring will lead to lower comparability
    between Member States in terms of reporting and interpretation of data.
    Efficiency
    A greater variability in monitoring carries a number of disadvantages, in particular for Member
    States, which subsequently will need to invest greater financial and human resources and face
    longer delays in developing knowledge and resolving issues that stem from a lack of
    harmonisation. Under Option 2, due to the partial integration of national and LUCAS data, the
    Member States will not be able to fully exploit LUCAS data to achieve the minimum number of
    points to reliably conclude on soil health at national level and so would need additional costs to
    reach the minimum number. Under Option 4, due to the need for Member States to modify and
    adapt all the established soil monitoring practices, it could take a substantial amount of time and
    costs (e.g. training) for all Member States to implement the full methodological change.
    The key impact of this option will be the cost for Member States of undertaking additional
    sampling, analysis and reporting/data collation, either at existing sampling sites (e.g. where the
    range of descriptors needs to be expanded), or for new sampling sites (these costs are additional
    to the costs of existing monitoring network of around 41 000 LUCAS and 34 000 Member State
    monitoring sites which are captured in the baseline).
    Table 6-3: summary scores for the options 2, 3, 4 of building block 2
    Option 2 Option 3 Option 4
    45
    Effectiveness Impact on soil health (+) (+) (+)
    Information, data and common governance on
    soil health and management
    ++ +++ ++
    Transition to sustainable soil management
    and restoration
    (+) (+) (+)
    Efficiency Benefits ++ +++ ++
    Adjustment costs 0 0 0
    Administrative burden --- --- ---
    Coherence +/- + +
    Risks for
    implementation
    -- - --
    In summary, options 2, 3 and 4 would deliver a significant improvement to the data and
    information on soil health and form a critical basis for other building blocks under the SHL.
    Option 3 appears to be the option that best balances the opposing risks of lack of consistency and
    comparability across Member States (option 2), and the complexity of one entity defining a set of
    monitoring processes that are applicable EU-wide (option 4).
    6.3 Analysis of building block 3: sustainable soil management
    6.3.1 Environmental impacts
    Several policies at EU level influence the way soils are managed but there is no dedicated soil
    policy to ensure the sustainable use of all managed soils, even though this would substantially
    improve the environment, and the quality of natural resources. Sustainably managed soils that
    are rich in soil biodiversity positively affect aboveground biodiversity, ensure good water
    infiltration and retention. They have high fertility. They also reduce risks of nutrient and
    pesticide leaching into watercourses, resulting in improved groundwater and surface water
    quality, and flood mitigation, and can improve biotic resistance to pests. They provide a wide
    range of stable ecosystem services both in natural landscapes and urban areas, highly dependent
    on the type and extent to which sustainable soil management practices are applied. Air quality
    would be improved as would climate change mitigation through increased carbon sequestration
    and reduced GHG emissions (e.g. N20 and CH4) from soil linked to fuel use or synthetic fertilizer
    production.
    6.3.2 Economic impacts
    The magnitude of the costs and benefits depends largely on the required change in current
    management practices but also on the ambition of the SSM practices in question, including
    banning harmful practices as envisaged under option 4. More ambitious practices are associated
    with higher investment costs for individual soil managers, such as for machinery renewal or
    agro-forestry investments. Higher ongoing costs may arise for practices of all ambition levels
    that require e.g. higher or more expensive inputs (e.g. for establishing cover crops on agricultural
    soils that are usually left bare between harvest and re-seeding of the main crop) compared to
    current practices. However, many of these costs can be offset or even turned into profits in the
    long run (see e.g. Table 7-5in chapter 7.1 and Annex 9 (section 4) for details).
    Estimating the adjustment costs to achieve sustainable management of all soils is extremely
    challenging due to several currently unknown factors including incomplete knowledge of soil
    health parameters, data limitations and complexity (see Annex 9 (section 1.1.4.)) as well as the
    various measures and practices that could be implemented at Member State level.
    46
    Reduced costs for individual soil managers can be expected if newly adopted practices require
    fewer inputs for production (e.g. synthetic fertilizers or irrigation). If soil fertility is maintained
    or increased over the long-term, yields from food, feed, and biomass production are likely to
    stabilise or increase. In agriculture and forestry, the implementation of SSM has the potential to
    lead to more diverse production systems that may prove more resilient to external fluctuations in
    climate, market prices, and supply-demand by having a wider range of marketable products
    (including tourism) and can accelerate the growth of business and livelihoods. Trade-off of
    economic costs and benefits will vary significantly by practice-type and may vary for each
    individual practice depending on the conditions and location in which it is implemented. Current
    studies do not provide exhaustive data for all possible SSM practices on all soil types in the EU,
    but those that focused on specific practices at farm/land unit level, agree that the costs of
    implementing SSM are in many cases outweighed by the economic and in all cases by the
    environmental benefits. Short-term individual costs are likely to be offset over the long-term, but
    soil managers who are not the landowners may be at a disadvantage as some SSM practices may
    take up to 10-20 years to deliver benefits.
    The costs of sustainable soil management have, on a selection of five illustrative measures,68
    been estimated at between 28 and 38 billion Euro per year at EU level, while the on-site benefits
    could amount to 20 to 30 billion euro.69
    However, this estimation focuses purely on economic
    costs and immediate benefits such as impacts on yields or fertiliser use.70
    Off-site (environmental
    and social) benefits associated with these practices could not be quantified. For forest managers,
    costs are more difficult to quantify but estimated to be more limited (around 0,7 billion euro per
    year), while significant proportions of SSM private benefits fall on forest land managers
    assuming that the forests have been used less intensively and that soil degradation has not yet
    progressed as far (Annex 11 section 2). 60% of the forests in the EU is commercially owned. On-
    site costs and benefits would fall on landowners and/or soil managers, while off-site costs and
    benefits would fall on other parties or society, for example for industrial purification of drinking
    water. Since SSM practices will maintain and even improve soil heath, it is assumed that
    landowners may profit from the long-term benefits of sustainable actions taken by land
    managers, or at least from ensuring that the value of land does not decrease over time because of
    soil degradation. Costs and benefits falling on urban land managers would be more limited.
    The estimation of the overall benefit to cost ratio for addressing soil degradation shows a
    positive value of 1.7 (see 7.3). This estimation was performed using as many quantifications as
    possible for off-site benefits; still, a large number of off-site benefits remained unquantified (see
    Table 2-4). This means that it is overall advantageous for society to implement sustainable soil
    management (and soil restoration) practices. However, it may be not always advantageous for
    soil managers to implement them since on-site costs may be higher. Furthermore, the full
    benefits may come in the medium to long term. To overcome this situation, soil managers are
    expected to need incentives and financial support to transition to SSM (as well as to implement
    restoration practices) so that the negative outlooks described in Table 2-1 can be transformed
    into positive ones. Section 7.3.2 provides elements of reflection on the available funding for this
    transition.
    68
    Cover crops, reduced tillage, crop rotation (barley only), use of organic manures, reduced stocking density.
    69
    See Annex 11 section 2.2.2.
    70
    see also section 6.6 on the limitation in quantifying the costs and benefits.
    47
    Furthermore, the potentially high costs and the related uncertainties can be mitigated by a staged
    approach, allowing Member States flexibility in the application of sustainable soil management
    requirements.
    6.3.3 Administrative costs
    Administrative burden for the implementation of each option, including determining appropriate
    management practices for different soils and uses, and monitoring their respective application or
    avoidance in case of banned practices, is estimated to be moderate for Member States, except for
    option 4 which requires significantly higher costs for the design and establishment of dedicated
    planning activities for soil management to ensure proper implementation of the management
    practices. Administrative burden for individual soil managers could increase depending on how
    Member States ensure and control the correct implementation of SSM practices and the extent of
    harmonisation with already existing legislation.
    6.3.4 Social impacts
    Several of the environmental benefits can be associated with positive social impacts in the short
    to long-term. Increased carbon sequestration potential, for example, helps reduce climate change-
    related risks, and improved flood mitigation substantially improves the safety and quality of life
    of people living in flood risk areas. Stable or potentially increased yields due to sustainable soil
    management support food security. Diversification of agricultural and forestry production
    systems, accompanied by a greater variety of marketable products, provide opportunities for new
    jobs and an increased landscape and recreation value. Recreational value, along with physical
    and mental health, is positively influenced by healthy and sustainably managed soils both in the
    countryside, but especially also in urban areas where the implementation of SSM practices can
    contribute to the creation of healthy green spaces and reduce heat islands, contribute to better air
    quality and housing conditions. Jobs can be created or reduced depending on whether conversion
    to SSM requires a higher or lower work force but must be paired with necessary reskilling and
    upskilling measures and preparation.
    6.3.5 Implementation risks
    Defining sustainable soil management could be either too restrictive or too broad, both of which
    could reduce the impact on soil itself. Too much flexibility on SSM principles and practices may
    result in very different levels of ambition in their implementation across the EU, while a more
    prescriptive approach risks not taking sufficient account of the various climatic, socio-economic,
    and environmental conditions in each Member State, or being too complex.
    A possible risk in implementing the options could be a lack of financial resources for Member
    States, but also a lack of human and financial resources for soil managers. Differentiating the
    extent of this risks based on the three different options is, however, not possible as this depends
    to a large extent on a) which specific soil management practices are to be implemented, b) the
    extent to which Member States already support and encourage SSM practices, and c) the extent
    to which soil managers already apply SSM practices and therefore the necessary shift in their soil
    management. In some cases, additional labour force and budget, e.g. for investment in machinery
    or salaries for harvest hands, may be needed, while in other cases the application of SSM can
    lead to reduced costs, e.g. for inputs such as fertilisers and pesticides. In any case, financial
    support both for Member States and soil managers already is available for a number of practices,
    48
    e.g. under the CAP or can be further supported in the future, e.g. under the Carbon Removal
    Regulation.
    6.3.6 Stakeholder views
    The majority of respondents to the open public consultation strongly agreed on the need for a
    legal obligation for Member States to set requirements for the sustainable use of soils.
    Stakeholders indicated the need to consider different soil responses when defining sustainable
    management and supported the provision of a code of practices for sustainable use of soils for
    different land uses. In addition, the need to anchor exchange and sharing of experience of
    farmers and land managers was emphasized to create a toolbox and provide education so that the
    necessary measures are implemented. With regards to financial aspects of implementing SSM,
    particular attention should be paid to short-time costs and investments compared to longer term
    benefits. They also pointed out differences between the various SSM practices and their impacts,
    the difficulty of producing detailed instructions at EU level, and the possibility that too much
    flexibility may be ineffective. It was also noted that it should be possible to ban some of the
    practices that are harmful for soils. While a level playing field with mandatory minimum
    requirements for all Member States (especially for the farming sector) was requested, a very
    stringent approach as the one under option 4 was identified to likely generate a pushback from
    Member States and stakeholders. The Member States that provided their views overall supported
    sustainable soil management principles to avoid soil deterioration, while allowing flexibility to
    adapt practices to local conditions (see details in Annex 9, section 4.2.6). Farmers emphasized
    the need to define SSM practices per region with the involvement of local consultants and
    professionals while landowners and managers called for voluntary measures but with sufficient
    safeguards to prevent further damage of soils.
    6.3.7 Comparison of options
    The limited existing evidence for the precise costs of the implementation of SSM practices
    throughout all soil types and Member States and the great range of flexibility (e.g. voluntary or
    mandatory implementation of certain practices) across options under this building block limit the
    precision of comparison. The transition to sustainable practices may lead to local and temporary
    decrease in the quantity of food or biomass production (depending on the changed practices and
    local conditions). However, these effects are usually counteracted in the medium- to long-term,
    also by reducing the risks and effects of crop loss linked with increasingly extreme climatic
    events. So, while there are no imminent consequences negatively impacting food security, the
    envisaged options implemented will contribute to the wider objective of strengthening
    agricultural resilience and the strategic autonomy of the European Union..
    Effectiveness
    Full flexibility for Member States to define sustainable management principles and practices
    based on an indicative annex, as would be the case under option 2, could result in the ambition
    being reduced to a minimum (a so-called "race to the bottom") as Member States need to
    consider the demands of a wide range of stakeholders. The implementation of option 4 requires a
    broad list of sustainable soil management practices at EU level and would prove difficult to
    adequately address the diverse environmental, climatic and socio-economic conditions and soil
    types in all Member States. While option 4 would ensure that certain sustainable practices would
    be applied across the EU, formulating these practices considering the diversity of local
    conditions and agreeing on them at EU level would be a tremendous challenge and would likely
    49
    result in an approach of rather broad and simple practices that could be applied in many places,
    but at the expense of their actual effectiveness and the transition to truly sustainable soil
    management. The flexibility given to Member States under option 3 could lead to higher
    ambition than under option 2 because Member States will at least have to reflect the mandatory
    SSM principles but is less restrictive than option 4. Therefore, option 3 is estimated to have a
    better impact both on soil health and the transition to sustainable soil management (Option 3
    ‘+++’).
    All options are considered to contribute equally to improved information, data and governance
    (option 2, 3, 4 ‘++’) as compared to the baseline as Member States will need to monitor and
    control the implementation and uptake SSM practices to ensure that soils are sustainably
    managed.
    The mandatory nature of respecting specific SSM principles under option 3 will guarantee
    effective minimum standards and is therefore expected to have greater environmental benefits
    than option 2. This could be further accelerated by banning certain practices on which there is
    broad scientific consent about their harmfulness for soil (option 4). Social benefits will be similar
    under each option but can be linked to environmental benefits and may therefore also be higher
    under option 3. Economic benefits to landowners and wider society are expected if soil
    degradation and associated costs are reduced. While the implementation of option 3 or 4 may
    target soil threats more effectively than the more flexible approach under option 2, a more
    precise indication of SSM practices (option 4) may lead to higher economic costs for soil
    managers in the short-term (depending on the change required). Economic benefits from
    improved (or maintained) soil health may, however, only occur in the longer term. Consequently,
    all the options will stimulate significant benefits, with option 3 expected to have the strongest
    positive impacts (option 3 ‘+++’).
    Efficiency
    All options will generate significant costs for implementation (option 2, 3, 4 ‘---'). Adjustment
    costs under option 2 may be lower given the greater flexibility, while the mandatory
    implementation of principles (options 3) and certain practices (option 4) may require more
    stringent enforcement and monitoring, depending on the specific practices and the current state
    of play in each Member State. Similarly, the administrative costs are likely to be the highest
    under option 4 (‘--‘).
    The distribution of costs and benefits between the various stakeholders involved (Member States,
    society, landowners and land managers) is highly dependent on the type of implementation
    (indicative or mandatory provisions), and the extent and area of required principles and practices
    and is considered unequal under all three options (Option 2, 3, 4 ‘--‘). While some SSM practices
    may deliver a positive economic return in the short term, others may take years to emerge or to
    pay back earlier investments, giving a disadvantage to e.g. tenant land managers as compared to
    landowners. Greater flexibility (option 2) will result in fewer costs for both Member States and
    individual soil managers but is likely to generate fewer of the above mentioned economic,
    environmental and social benefits as compared to option 3 or 4. Option 4 is expected to have the
    highest adjustment costs while benefits are presumably higher primarily for society and only
    delayed for land users.
    Coherence with other building blocks may be positively or negatively affected (option 3, 4 ‘+/-‘),
    depending on the respective principles (options 3) and practices (option 4). Option 2 is
    50
    considered slightly more coherent with the other building blocks due to the increased flexibility
    for Member States which could in turn create higher harmonisation between all building blocks
    (Option 2 ‘+’), even though this flexibility provides the risk of a weaker implementation of
    sustainable management measures and leaves room for harmful practices to continue. This risk is
    reduced under option 3 and especially option 4 (banned practices). There could be overlap
    between legislation especially in the sectors of agriculture, resulting in additional costs and/or
    administrative burden (greater under options 3 and 4). A key risk is to establish suitable SSM
    principles (option 3 ‘--‘) and even higher for practices (option 2 and 4 (‘---‘)) considering every
    soil type, region and other local parameters.
    Table 6-4: summary scores for the options 2, 3, 4 of building block 3
    (*) While the score level is the same according to the scoring methodology used, option 4 is expected to have the highest
    adjustment costs while benefits are presumably higher primarily for society and only delayed for land users.
    6.4 Analysis of building block 4: identification, registration, investigation and assessment
    of (potentially) contaminated sites
    6.4.1 Environmental impacts
    Only accurate identification allows Member States to prioritise remedial actions, to collect
    funding and to make a planning. Enhanced knowledge of the risks to the environment of soil
    contamination contributes to the achievement of the water and nature objectives. Ultimately, the
    indirect impacts are decreased presence of toxic chemicals in the environment and consequential
    positive impacts on species, populations, biodiversity, water, as well as on the provision of
    ecosystem services. Enhanced identification and registration of (potentially) contaminated sites
    in combination with full transparency, would increase the pressure and incentives to tackle the
    problem. Better knowledge of these sites, their risks and liabilities will deter future polluters and
    encourage prevention. Risk assessment (in options 2 and 3) allows to take account of local and
    site-specific conditions which would be of benefit from an environmental point of view.. With
    the application of common EU limit values (option 4), on the other hand, there is only a need for
    action when these limit values have already been reached or exceeded, which may mean a higher
    level of contamination.
    6.4.2 Economic impacts
    The main economic impact of this building block is the cost related to soil investigations. The
    cost of investigation varies substantially from €500 to €50 000 per site, and exceptionally €5
    million. There are generally two main types of soil investigation: a preliminary and a more
    detailed investigation. Preliminary site investigations are less costly than main site
    Option 2 Option 3 Option 4
    Effectiveness Impact on soil health ++ +++ ++
    Information, data and common
    governance on soil health and
    management
    ++ ++ ++
    Transition to sustainable soil management
    and restoration
    ++ +++ ++
    Efficiency Benefits ++ +++ ++
    Adjustment costs --- --- ---(*)
    Administrative burden - - --
    Distribution of costs and benefits -- -- --
    Coherence + +/- +/-
    Risks for
    implementation
    --- -- ---
    51
    investigations. If a preliminary investigation does not render an indication of contamination,
    there is no need to proceed with the more expensive in-depth investigation.
    It is difficult to separate the additional impact of an EU obligation to systematically register and
    investigate potentially contaminated sites from the baseline and to project how the situation will
    evolve without dedicated EU soil legislation. Some Member States have already invested heavily
    in the identification, registration, investigation and assessment of contaminated sites at their own
    initiative. It is therefore expected that the economic impact will vary and that Member States that
    are lagging behind will face higher costs in the following magnitude:
     No significant cost: AT, DK, SE, NL, BE (FL, BXL)
     Lower cost: IT, FI, BE (WAL), DE, LU, FR
     Medium cost: ES, LT
     Higher costs: HR, BG, HU, CY, IE, EL, LV, MT, PL, PT, RO, SI, CZ, EE, SK
    The polluter pays principle should be applied whenever possible, also for the cost of
    investigation. Currently, on average, public authorities bear 43% of the management costs and
    the private sector 57%, but this number does not differentiate between the investigation and
    remediation phase. There is uncertainty about where the cost of investigation will eventually fall
    as this depends on the implementation in different Member States.
    6.4.3 Administrative costs
    Member States that need to establish or improve registers additionally to the baseline scenario
    will incur an administrative burden, e.g. staff costs, development of IT infrastructure or a
    website. As an indication, in 2018, Sweden had a budget of €230 000 for maintaining the
    national inventory of contaminated sites.71
    Member States who need to establish inventories (e.g.
    HR, RO, SI) would incur such administrative costs. The administrative cost for the
    administration, communication, registration and recording is estimated roughly at 1% of the
    investigation cost.
    Specific to option 2, there may be limited costs for Member States that have not yet established a
    methodology or procedure for risk assessment of contaminated sites or defined the
    (un)acceptable risk levels for human health and the environment. Common principles (option 3)
    could provide additional guidance. On the other hand, if Member States had to revise their
    current methods to assess contaminated sites, additional costs could be incurred.
    Given that Member States currently use different approaches and values, devising EU limit
    values (one size fits all approach) under option 4 would be challenging. The advantages of EU
    limit values are the ease of application, the clarity for polluters and regulators, comparability,
    transparency and easiness of understanding by non-specialists.
    6.4.4 Social impacts
    This building block could have positive social impacts for EU citizens through a better
    application of the polluter pays principle, leading to more societal fairness and good
    administration. It helps to decrease exposure to contamination. Socio-economically
    disadvantaged households are living closer to contaminated sites due to lower costs of living. On
    71
    JRC (2018), Status of local soil contamination in Europe, p. 69
    52
    the other hand, this building block could also lead to distress among communities and
    landowners when their properties or neighbouring sites are registered as a (potentially)
    contaminated site. Requirements to identify contaminated sites will generate jobs and long-term
    employment (e.g. environmental consultants, geologists, remediation engineers, etc.). Adequate
    training and education is needed to develop the skill set of these workers and their health on-the-
    job should be sufficiently protected.
    6.4.5 Implementation risks
    Option 2 applies a risk-based approach but does not guide Member States to assess contaminated
    sites and leaves full flexibility. The common risk assessment principles (option 3) should be well
    designed to bring added value, if not, these might interfere with existing national risk assessment
    methodologies. This risk can be avoided by the development of further guidance documents
    through comitology procedure to support less advanced Member States with risk assessment. If
    Member States decide on the level of (un)acceptable risk, certain differences may apply,
    reflecting:72
     Geographical, biological, environmental variability;
     Socio-cultural, behavioural and land use variability affecting the exposure of receptors;
     Regulatory variability, e.g. constitutional aspects or complementarities with other existing
    laws;
     Political variability due to the prioritisation of environmental and economic values;
     Variability in scientific views.
    Common and ambitious limit values across the EU (option 4) may be difficult to implement and
    require more time due to the above differences across Member States. Due to the wide variety of
    soil types, land uses, depths of groundwater tables and building characteristics, EU common
    limit values might not be appropriate to assess the problem in an efficient and economically
    viable manner.
    Risks to implementation of each option under this building block due to lack of human or
    financial resources is low, as existing structures can be used for the identification, assessment
    and registration of contaminated sites.
    6.4.6 Stakeholder views
    There was strong agreement across all stakeholder types that there should be legal obligations for
    Member States to identify contaminated sites that pose a significant risk. 89% of all respondents
    ‘totally agreed’ with such obligation, and a further 8% ‘somewhat agreeing’. There is a strong
    preference amongst stakeholders for a risk-based approach. Stakeholders also suggested that
    assessments should take into account the current or future land use. There was also strong
    agreement that the information and environmental data from a registry of contaminated sites
    should be publicly available: 85% ‘totally agreed’ with 10% ‘somewhat agree’. The Member
    States which expressed their view, overall supported a risk-based approach on contaminated sites
    and called for flexibility for national approaches. The assessment of the acceptability of the risk
    should remain under national competence, but some Member States would prefer guidance from
    the EU on the methodology and approach for the risk assessment. Most Member States agree that
    72
    Provoost, J., Reijnders, L., Swartjes, F., Bronders, J., Carlon, C., D’Alessandro, M., & Cornelis, C. (2008). Parameters causing
    variation between soil screening values and the effect of harmonization. Journal of Soils and Sediments, 8(5), p. 24.
    53
    risk should be assessed in relation to the current and future land use. No significantly different
    views were expressed by those Member States already more advanced in the remediation of
    contaminated sites (for details see Annex 9, section 5.2.6).
    6.4.7 Comparison of options
    An obligation to identify and register systematically (potentially) contaminated sites, and
    subsequently, to confirm the presence or absence of contamination, would improve information,
    data and governance of soil health (‘+++’). How the need for further action is decided, will
    determine the ambition, benefits and costs of building block 5. All options under block 4 deliver
    only indirect benefits for soil health, because these are attributed directly to building block 5 to
    avoid double counting (Options 2/3/4 ‘(+)’).
    The difference between the options is the degree of flexibility around risk assessment and
    acceptability. The impact will depend on the risk appetite and environmental ambition: how
    much risk would Member States be willing to accept or how ambitious would common EU limit
    values be. Option 2 (relative to options 3 and 4) offers most flexibility, hence also a risk that
    some Member States would be more permissive towards contamination resulting in a lower than
    effective level of remediation or risk management and an uneven playing field (‘risks for
    implementation’: Option 2 ‘---‘). EU common principles for risk assessment (option 3) as a
    minimum standard could slightly reduce this risk (‘--‘). On the other hand, Option 4 provides a
    non-risk-based approach with common EU limit values for contaminants, which presents a
    challenge since it does not allow flexibility to reflect the particularities of each Member State
    and of specific sites, and could result in inefficient and disproportionate remediation. Moreover,
    it would be difficult to reach an agreement among Member States on the harmonisation of values
    (Option 4 ‘---‘).
    Measures under this building block would lead to new obligations on Member States. The cost
    for investigation is estimated at 1,9 billion euro per year (Options 2/3/4 ‘---’), while the cost of
    remediation is captured under building block 5. It is difficult to assess how much would be spent
    additional to the baseline. The administrative burden under all options is related to the
    administration, registration and recording of the identification and investigation of (potentially)
    contaminated sites and is estimated roughly at 1% of the investigation cost depending on the
    Member State (Options 2/3/4 ‘---‘). Different Member States will face different additional
    burdens for the identification and testing required. The distributional effect is uncertain, but
    given the obligation to identify contaminated sites is common across all options, so too will any
    distributional effect (Options 2/3/4 ‘-‘).
    Option 4 may be more internally aligned with other building blocks in comparison to Options 2
    and 3. For example, EU limit values still align with Option 2 and 3 of building block 5 where
    priorities (e.g. timing, budget allocation, etc.) for remediation are left to the Member States.
    Allowing Member States to identify risk acceptability criteria for the assessment of sites (Option
    2 and 3) would not be as synergistic with a subsequent remediation programme where the
    prioritisation for remediation is set at EU-level (Option 4 in building block 5).
    Option 3 is the preferred option as it mitigates the opposing risks of a continuing variance in
    ambition across Member States (Option 2), and challenges that a non-risk based approach under
    Option 4 could lead to inefficient levels of remediation and risk reduction. The risk of
    54
    inconsistency in Option 2, could be reduced with the common principles for risk assessment and
    ensure that Member States reach minimum requirements for good practice in risk assessment.
    Table 6-5: summary scores for the options 2, 3, 4 of building block 4
    Option 2 Option 3 Option 4
    Effectiveness Impact on soil health (+) (+) (+)
    Information, data and common
    governance on soil health and
    management
    +++ +++ +++
    Transition to sustainable soil
    management and restoration
    (+) (+) (+)
    Efficiency Benefits +++ +++ +++
    Adjustment costs --- --- ---
    Administrative burden --- --- ---
    Distribution of costs and benefits - - -
    Coherence + + +/-
    Risks for
    implementation
    --- -- ---
    6.5 Analysis of building block 5: soil restoration and remediation
    The impacts are linked to the ranges of the soil health descriptors under block 1 and the
    outcomes of the monitoring and assessment in block 2. Sustainable soil management in block 3
    reduces the need for restoration. The more sites are identified as contaminated and requiring
    further action under block 4, the higher the costs of restoration. The costs and benefits of
    restoration and remediation scale with the area of land to which they are applied and will depend
    on how unhealthy the soil is initially, and the measures that are required.
    6.5.1 Environmental impacts
    All options will deliver significant environmental benefits and improve soil health with knock-on
    effects on the quality of both water and air (e.g. storage and infiltration of water, risks of
    flooding, drought, and soil erosion), biodiversity (e.g. providing food sources and habitats), and
    climate benefits (e.g. carbon removals, climate adaptation by mitigating climate hazard risks).
    6.5.2 Economic impacts
    Soil restoration results in economic costs and benefits. 60-70% of land is currently unhealthy and
    underproviding ecosystem services, with a loss that could be quantified at EUR 3.4 - 292.4
    billion for soil contamination and at 16.5 – 68.8 for the other soil degradation (see 2.1.4). Soil
    restoration, that is addressing soil degradation, delivers clear economic benefits for society (see
    the conservative estimation of the benefit-to-cost ratio of 1.7 in 7.3) while for the landowner
    and/or soil manager the on-site benefits may not always compensate the costs, or do it rather in
    the medium to long term. However, the potential benefit under Option 2 is likely less than under
    Options 3 and 4 because there is a greater risk of variance in the ambition of the measures.
    The adjustment costs will be relatively high as restoration and remediation activities carry
    upfront and ongoing costs. The costs will depend on the practices that are implemented in each
    Member State. The distinction between sustainable soil management and restoration is not
    always obvious. It depends on the status of the soil (healthy vs. unhealthy). Sustainable soil
    management is an act of good stewardship or a duty of care to prevent that a healthy soil
    55
    degrades by maintaining or enhancing the provision of ecosystem services. Restoration is an
    intentional activity aimed at reversing or re-establishing soil from a degraded state to a healthy
    condition. This is why examples of sustainable soil management and restoration practices have
    been presented together in Table 7-3. Therefore, restoration costs other than for contamination
    are considered substantially overlapping with the costs and benefits of the SSM building block.
    The precise costs of remediation are uncertain. The median cost of site remediation is estimated
    at €124 000 per site with the majority between €50 000 to €500 000 per site. Costs of € 1 billion
    per annum over a 25-year period could be expected. It is however difficult to assess how much
    would be spent anyhow in the baseline, and what percentage would be additional due to new EU
    obligations. It is also uncertain where these adjustment costs would fall. The obligation will be
    placed on Member States but costs could be passed on to businesses and landowners. Costs
    would also be distributed unevenly between Member States. For example, Germany, Finland,
    and Belgium reported the highest number of remediated sites and are therefore closer to
    completion. Others like, Latvia, Lithuania, and Estonia reported very low levels, which indicates
    that they may incur significant costs.
    6.5.3 Administrative costs
    An obligation for Member States to adopt measures (options 3 and 4) would increase the
    administrative burden. Prescribing restoration measures, enforcement and follow-up also require
    administrative efforts at national level. For soil remediation, the upfront burden is marginally
    higher for Options 2 and 3 as all 27 Member States must define prioritisation criteria, and for
    Option 2 associated with the ongoing management of the derogation process.
    6.5.4 Social impacts
    A transition towards healthy soils could improve social perception and the image of the farming
    and industrial sector.73
    Soil restoration improves the safety, health, and infrastructure of
    communities and sustains the livelihood in the surrounding areas, e.g. (agro-)tourism, markets,
    infrastructure74
    . Soil restoration is important to protect the cultural heritage.75
    Various studies
    have explored the health risks of living close to contaminated sites. Communities with large
    numbers of brownfields have poorer health.76
    Closer residential proximity to contaminated sites
    is linked with higher rates of low-birth-weight infants.77
    Remediating contaminated soils will
    undoubtedly have a positive impact on public health and associated social security costs,
    benefitting especially to the socio-economically disadvantaged groups that often live in these
    areas. Job creation would be expected from increased investigation and remediation, and brings
    positive social and health impacts.
    6.5.5 Implementation risks
    Not all restoration activities lead to positive economic or environmental outcomes in the short
    term, e.g. lower agricultural yields in the short-term may be a barrier for farmers. Knowledge
    73
    The Business Case for Investing in Soil Health
    74
    Gómez, J.A. et al. (2021), Best Management Practices for optimized use of soil and water in agriculture
    75
    Expert Stakeholders (FR response to Sustainable Use)
    76
    https://www.dur.ac.uk/news/newsitem/?itemno=20467
    77
    Baibergenova, A., Kudyakov, R., Zdeb, M., & Carpenter, D. O. (2003). Low birth weight and residential proximity to PCB-
    contaminated waste sites. Environmental health perspectives, 111(10), 1352-1357.
    56
    sharing is essential for organising restoration at the right place within a reasonable timeframe.
    More flexibility for the Member States could result in more inconsistency, both in terms of the
    programmes of measures, their content and coverage, but also their ambition. On the other hand,
    certain flexibility for Member States is necessary to ensure tailored restoration and remediation.
    EU prioritisation criteria may lead to inconsistencies with national and regional regulations and
    budgets. Member States have a better understanding of the local economic and environmental
    pressures, which could allow for a more efficient and tailored approach. For these reasons,
    Member States would also be best placed to apply derogations. Implementation risks arise also in
    relation to the links with other building blocks. A fully harmonised restoration and remediation
    approach is likely incompatible with the options that offer most flexibility in other blocks.
    The risks to the implementation of each option in this building block due to lack of human or
    financial resources in the Member States are low, as existing structures can be used to identify
    and allocate remediation and restoration measures. Similar to Building Block 3, the actual
    amount of additional labour and funding required is highly dependent on the condition of the
    soils and thus the need for their restoration, as well as the restoration measures ultimately
    selected. This affects both Member States and soil managers. However, the fact that restoration
    measures will be gradually phased in provides sufficient time to prepare for these potential
    additional needs in a targeted manner. It should also be noted that restoration measures are not
    required if the costs of restoration measures are disproportionately high. Restoration measures
    are rather viewed as an investment with an expected economic return over the years through the
    restoration of soil health and associated increased ecosystem services, offsetting increased
    financial needs.
    6.5.6 Stakeholder views
    86% of the respondents to the public consultation on soil health ‘totally agreed’ that the Soil
    Health Law should set obligations for Member States to achieve healthy soils by 2050. This was
    the most common response across all respondents (with the exception of business associations,
    which were split fairly equally across all possible responses). There was also strong agreement
    that there should be legal obligations for Member States to remediate contaminated sites that
    pose a significant risk to human health and the environment. 81% of all respondents ‘totally
    agreed’ this obligation should be put in place, with a further 14% ‘somewhat agreeing’.
    Furthermore, ‘totally agree’ was the most frequent response across all stakeholder types. In
    addition, the majority of respondents also ‘totally agreed’ that Member States should be required,
    within a legally binding time frame, to establish and implement a national plan to remediate
    sites. 72% ‘totally agreed’ with this obligation, with a further 18% ‘somewhat agreeing’. The
    few Member States replying on restoration of soil health and the programme of measures,
    expressed support for minimum requirements at EU level together with flexibility (see details in
    Annex 9, section 6.1.2). Member States stressed the need to minimize the additional
    administrative burden, to avoid overlap with other legislation and to exploit synergies with other
    plans and programmes required by EU law. The timeline and periodicity for the programme of
    measures and the reporting should be realistic and feasible.
    6.5.7 Comparison of options
    It is anticipated that the benefits under option 2 are less than under options 3 and 4 because under
    option 2 there is no obligation to take measures. Common criteria and harmonisation under
    57
    Option 4 mitigate this risk, which is also reflected in a higher implementation risk (Option 2 ‘---
    ‘) because it would be challenging to prescribe a programme of measures for the whole EU and
    requires time to develop. Strict common criteria can result in implementation risks for inefficient
    restoration or remediation activities (Option 4 ‘---‘). Option 3 partly mitigates this risk through a
    minimum set of common criteria for the programmes that Member States should put in place
    (Option 3 ‘--‘).
    The adjustment costs under the building block will be relatively high as restoration and
    remediation activities carry upfront and ongoing costs. This will likely be one of the most
    significant impacts associated with the SHL. The costs will depend on the practices that are
    implemented in each Member State. Crucially though, Member States will not be required to
    undertake restoration measures where they are technically not possible or where the costs are
    disproportionate, ensuring that the costs are proportionate overall. Where such measures are
    implemented EU-wide the adjustment costs could be significant (in the billions). The adjustment
    costs under Option 2 are anticipated to be slightly lower than under Options 3 and 4, because
    there may be greater variance in effort between Member States, resulting in some implementing
    perhaps fewer measures (Options 2/3/4 ‘---‘). Administrative burdens are anticipated to be
    moderate in particular compared to options under the other building blocks (‘Administrative
    burden’: ‘--‘).
    It is uncertain on whom the costs of restoration will fall as this will depend on the
    implementation in each Member State. Landowners and managers will have an important role.
    Some measures may not deliver an economic return, and the environmental and social benefits
    they deliver are societal in nature (Options 2/3/4 ‘+/--‘). There will also be a variance in costs
    and impacts across the EU, e.g. Member States that have a wider area of unhealthy soils and/or
    soils will require more extensive restoration and remediation, and hence also costs. However, the
    cost of inaction remains higher than the overall investments costs for restoration, because of the
    burden of soil degradation on many socio-economic sectors, such as public health.
    All options are broadly coherent with options under other building blocks. Option 4 is slightly
    less coherent with the more flexible options under other building blocks (Options 2 and 3 ‘+’,
    Option 4 ‘+/-‘). Option 4 has a greater risk of overlap with other legislation. All options under
    this building block would improve governance of soil health, as they directly place an obligation
    on the Member States to restore and remediate contaminated sites (Options 2/3/4 ‘+++’).
    The management of contaminated sites incurs adjustment costs that are a key impact associated
    with all options and are likely to be significant (Options 2/3/4 ‘---'). It is uncertain where these
    adjustment costs would fall. The obligation will be placed on Member States to ensure all sites
    are remediated, but Member States could pass on these costs to businesses and landowners.
    Under Options 2 and 3, Member States can prioritise the remediation of sites. Member State’s
    CS and PCS has its own particular characteristics based on geographical, economic and historical
    reasons, which can be difficult to harmonise. On the other hand, flexibility also brings a risk of
    inconsistency between Member States, e.g. some Member States may choose to prioritise
    uniquely based on cost, rather than a combination of cost, technical feasibility and environmental
    or human health risk, and leave the most challenging sites until later. Option 4 would establish
    EU level prioritisation criteria, but this would be challenging given the variability across
    Member States. It would provide a level playing field for Member States but potentially also a
    less efficient solution.
    58
    Option 2 allows derogations for specific sites where particular criteria are met. Some categories
    of unhealthy soils can be derogated by Member States from the obligation to have all soils
    healthy by 2050, because it is technically not feasible or economically disproportionate to restore
    them. Derogations reduce implementation risks under Option 2, but also the environmental and
    human health benefits that could be achieved.
    Remediation costs would likely be distributed among the public and private sector. Countries
    with more significant costs and benefits will likely have more contaminated sites. Finally, across
    stakeholder groups, there would be significant benefits for all the citizens, which would achieve
    health, food and water security for the present and subsequent generations. (‘Distribution of costs
    and benefits’: Options 2/3/4 ‘+/--‘). Option 4 is marginally less coherent with the options under
    other building blocks that offer more flexibility to Member States (Indicator ‘coherence’:
    Options 2 and 3 ‘+’. Option 4 ‘+/-‘).
    The options under this building block will be the most impactful of the SHL package and deliver
    the improvements in soil health which is the core objective. As for the sustainable soil
    management practices (see 6.3.7), the restoration of soil health may also lead to local and
    temporary decrease in the quantity of food or biomass production (depending on the changed
    practices and local conditions). However, these effects are usually counteracted in the medium-
    to long-term, also by reducing the risks and effects of crop loss linked with increasingly extreme
    climatic events. So, while there are no imminent issues on food security, the transition can be
    implemented to contribute to the wider objective of strengthening the strategic autonomy of the
    European Union.
    The options also have the potential to deliver economic benefits, but will also incur significant
    adjustment costs (and moderate administrative burden to do so). Option 3 appears to present the
    best option for soil restoration and option 2 specifically for the remediation of contaminated
    sites.
    Table 6-6: summary scores for the options 2, 3, 4 of building block 5
    Option 2 Option 3 Option 4
    Effectiveness Impact on soil health ++ +++ +++
    Information, data and common governance
    on soil health and management
    +++ +++ +++
    Transition to sustainable soil management
    and restoration
    ++ +++ +++
    Efficiency Benefits ++ +++ +++
    Adjustment costs --- --- ---
    Administrative burden -- -- --
    Distribution of costs and benefits +/-- +/-- +/--
    Coherence + + +/-
    Risks for
    implementation
    --- -- ---
    6.6 Difficulty of quantifying costs and benefits
    The knowledge available in the literature on the quantification of socio-economic aspects of soil
    degradation is often incomplete or ambiguous. Especially for Europe, economic data are
    relatively scarce. Improvement of soil health through sustainable soil management and
    restoration is often considered to be cost-effective. However, costs and benefits – also of well-
    known technologies – can vary significantly depending on the economic, social and biophysical
    context, and also over time as practices and knowledge on how to best implement them improve.
    59
    Cost and benefits of SSM and restoration practices are also often analysed from the perspective
    of an individual land manager and not from the viewpoint of the society as a whole. Off-site
    effects of soil degradation (e.g. health costs) are often difficult to quantify and so not accounted
    for.78
    Society usually bears higher public costs than individual land managers or private owners
    as a result of soil degradation. However, the benefits of soil health for society will not be realised
    unless land managers implement SSM and restoration practices in their day-to-day activities,
    which requires a positive financial investment case from the private perspective.
    Whilst the transition to SSM usually involves immediate costs, benefits are often enjoyed over
    the medium to long term.79
    Methods that value natural resources usually struggle to account for
    the full range of damage caused by degradation. The difficulty of taking into account benefits
    and ecosystem services of SSM and restoration is a common feature of economic assessments
    and is a limitation recognized in the literature. Some researchers plead to move beyond a pure
    cost-benefit logic, and to err on the side of taking actions given the uncertainties.
    7 PREFERRED OPTION
    7.1 What is the preferred option?
    The preferred option is based on option 3 for all building blocks, except option 2 for the
    remediation of contaminated sites, balancing between the need to reach the objective of
    healthy soil by 2050 in an effective manner and avoiding unnecessary regulation at EU level as
    well as administrative burden. It includes setting a measured definition of healthy soils taking
    into account the current scientific limitations and limited knowledge regarding each soil in the
    EU, as explained below. Second, as illustrated below, the preferred option proposes a staged
    approach. In a first stage, Member States would set up their governance system, monitor and
    assess soil health, and implement easily and immediately applicable sustainable soil management
    measures. The second stage would rely on the assessment of soils of the first stage and gradually
    phase in the restoration and remediation measures as well as the other sustainable soil
    management measures. . Third, the preferred option would leave to the Member States the choice
    of the measures to manage soils sustainably, supported by guidance at EU level, and to restore
    with the possibility to be exempted to do so, where technically possible and economically
    proportionate and subject to further procedural conditions.
    In the preferred option, Member States would have flexibility to prioritise and to define their
    budget interventions, also using available EU funds80
    for achieving healthy soils.
    Block 1: Soil health definition and soil districts – option 3
    In the preferred option, soil health is first described by a minimum set of soil descriptors, at least
    one for each of the listed 11 aspects of soil degradation (see Table 7-1 below), based on the
    78
    Tepes et al. (2021) Costs and benefits of soil protection and sustainable land management practices in selected European
    countries: Towards multidisciplinary insights
    79
    Reynolds et al. (2022), Methodology and analysis of the costs and benefits in comparing sustainable land management
    practices in the WOCAT database
    80
    A staff working document providing guidance to EU funds for healthy soils will accompany the legislative proposal.
    60
    scientific evidence available.81
    Monitoring of this minimum set is mandatory for Member States,
    but they may complement it with additional descriptors in their monitoring scheme.
    In addition, criteria are set for several of these descriptors concerning the following aspects of
    soil degradation: loss of soil capacity for water retention, loss of carbon, soil erosion and eroded
    soils, salinization, excess nutrients (phosphorus),82
    subsoil compaction and soil contamination.
    Soil is in healthy status when the criteria for these descriptors are met, as each of these
    descriptors is critical for soil functioning. Outside these criteria, soils suffer a significant loss in
    the provision of vital ecosystem services (e.g. reaching an excessive salt concentration prevents
    most of the plants from growing). These criteria as well as the feasibility of meeting them are
    based on existing scientific knowledge and reflect the diversity of soils in the EU (see details in
    Annex 11 Table 2-4: rationale for SHL objectives being realistic and proportionate). It for this
    reason that for two of these descriptors (water content and contamination), flexibility is left to the
    Member States to set out more precise values for these criteria depending on the local conditions
    of soils. For the other descriptors, criteria have not been set at this stage because they vary
    widely depending on local conditions. Nevertheless, these descriptors correspond to essential
    functions of the soil and it is important that all Member States monitor them and identify
    variations and trends. This should also facilitate the emergence of sufficiently homogenous data
    so that in future soil health ranges can also be identified for those descriptors.
    The preferred option provides for further flexibility to adapt, following new relevant knowledge
    developed by research, the soil descriptors and criteria which could be amended at a subsequent
    revision of the legal instrument.
    Exclusion of specific areas from assessment are considered justified and are therefore
    accepted under the preferred option. Member States will have to map out the situations where
    such exclusions are applicable.
    The preferred option also incorporates substantial flexibility for Member States in setting out
    some of the criteria, to take into account specific situations that cannot be dealt with in a fully
    standardised manner at EU level. The determination of a threshold for water holding capacity in
    soil is left for the Member States to define for each soil district, to take account the specificity of
    each river basin management, and specific climatic conditions (risk of floods or draught). The
    criteria set for soil organic carbon (SOC) in mineral soil can be approximated at this stage based
    on some studies mainly in Central Europe pedoclimatic conditions. Therefore, Member States
    are allowed, where specific climatic conditions would justify it, to apply a corrective factor
    reflecting the actual SOC content in permanent grasslands for a given soil type and climatic
    condition. For subsoil compaction, Member States are allowed to opt for an equivalent parameter
    and range than the one set. This is because of the lack of a strong scientific consensus on the best
    parameter. For phosphorus content, Member States should set the maximum threshold within the
    two values set, allowing each country to adapt to the different environmental pressure of the
    country. For soil contamination, a number of heavy metals are listed to be monitored, whereas
    81
    In particular EEA (2022). Soil monitoring in Europe – Indicators and thresholds for soil quality assessments.
    https://www.eea.europa.eu/publications/soil-monitoring-in-europe-indicators-and-thresholds
    82
    Including a specific target of reducing nutrient losses will be beneficial to reduce nutrient losses in soils and thus preserve soil
    fertility. However, this has broader implications and is analysed under the integrated nutrient management approach.
    61
    the selection of the organic contaminants is left to the Member States to allow flexibility on the
    choice of the priority substances, while taking into account the limits set from other EU
    legislation e.g. on contaminants in water. There are no ranges set as such, given the extreme
    variability of the national screening values, when they exist. Instead, Member States should
    provide reasonable assurance that no unacceptable risk for human health and the environment
    exists from soil contamination.
    Coherence of this preferred option with other EU initiatives
    This preferred option and in particular the descriptor for soil organic carbon is aligned with and
    refers to the target in the NRL proposal for organic soils in agricultural use constituting drained
    peatlands. No additional organic carbon target is set for organic soils. As regards agricultural
    (only cropland mineral soils) and forest ecosystems, the Member States are required in the NRL
    to set a satisfactory level for the stock of organic carbon. The soil health definition provides a
    solution to the Member States for setting ranges for SOC to ensure minimal soil functionality,
    supported by recent scientific conclusions; furthermore, the definition extends the applicability
    of the range beyond cropland mineral soils in agricultural ecosystems and forest ecosystems to
    all managed mineral soils.
    62
    Table 7-1: set of soil descriptors and criteria for soil health assessment
    Aspect of soil degradation Selected soil descriptors Criteria for healthy soil Exclusions *
    Loss of soil capacity for water
    retention (affects water absorption,
    storage and filtering function)
    Soil water holding capacity (all uses)
    Thresholds to be set by the Member States for each soil district, at a
    satisfactory level to mitigate the impact of extreme rain or drought,
    accounting as well for artificial areas (EU guidance to be developed).
    Loss of carbon (affects several
    functions: carbon reservoir, soil
    fertility, water storage, etc.)
    SOC (all uses)
    - For organic soils in agricultural use: respect EU targets set at
    national level under the NRL (drained peatlands);
    - For managed mineral soils: SOC/Clay ratio > 1/13; Member States
    can apply a corrective factor where specific climatic conditions
    would justify it, taking into account the actual SOC content in
    permanent grasslands.
    Soil erosion and eroded soils
    (affects biodiversity and crop support
    function, increases pollution)
    Soil erosion rate/risk
    At soil district level: no eroded soils or unaddressed unsustainable
    erosion rate or risk (>2 tonnes/hectare/year), considering relevant
    climate change projections for that area.
    Badlands and other natural
    areas.
    Excess nutrients: phosphorus
    (water pollution, eutrophication)
    Extractable phosphorus in mg/kg (all
    uses)
    <[30-50] mg/kg; Member States to select the maximum threshold
    between the two values.
    Salinization (affects soil fertility and
    biodiversity)
    Electrical Conductivity dS/m
    (measurement only in dry and coastal
    areas)
    <4 dS m−1;
    Soils expected to be directly
    affected by sea level rise;
    naturally saline soils.
    Subsoil compaction (affects water
    absorption, storage and filtering
    function, increases flood risks)
    Bulk density in "subsoil" (B horizon)
    (all uses); Member States can replace
    it with equivalent parameter and
    range
    Sandy <1.8; Silty <1.65; Clayey <1.47; Member States can replace
    this with equivalent parameter and range.
    Soil contamination (risks on human
    health and environment, biodiversity)
    - concentration of heavy metals: As,
    Sb, Cd, Co, Cr (total), Cr (VI), Cu,
    Hg, Pb, Ni, Tl, V, Zn (all uses);
    - concentration of a selection of
    organic contaminants defined by
    Member States and taking into
    account existing EU legislation (e.g.
    on water quality).
    Reasonable assurance that no unacceptable risk for human health and
    the environment exist.
    Soils naturally high in heavy
    metals.
    Excess nutrients: nitrogen (water
    pollution, eutrophication)
    Nitrogen in soil (all uses) No criteria;
    Acidification (affects soil fertility
    and biodiversity)
    pH
    No criteria;
    63
    Soil biodiversity loss (affects
    delivery of multiple eco-system
    services)
    Potential soil basal respiration
    Additionally, Member States may
    select other soil biodiversity
    indicators such as:
    - Metabarcoding of bacteria, fungi
    and animals;
    - Abundance and diversity of
    nematodes;
    - Microbial biomass (all uses);
    - Abundance and diversity of
    earthworms (cropland).
    No criteria;
    Topsoil compaction (affects water
    absorption, storage and filtering
    function, increases flood risks)
    Bulk density in "topsoil" (A horizon)
    (all uses)
    No criteria;
    Separate assessment and monitoring
    Land take and soil sealing (loss of
    soil functions)
    Net land taken and imperviousness
    area
    (objectives set voluntarily by Member States)
    * Exclusions require separate mapping and monitoring of derogated areas
    64
    Another part of the building block refers to the soil districts. Under the preferred option, Member
    States would have the obligation to establish soil districts and appoint a competent authority.
    This should take place in stage 1 (some additional time after the deadline of transposition of the
    directive into national law would nevertheless be granted to Member States).
    A soil district would be defined as a geographical area (established at national level) for the
    purposes of applying the obligations to monitor and assess soil health and achieve good soil health.
    The preferred option sets common general criteria for the establishment of soil districts, but the
    choice is left to the Member States:
    - the whole national land territory must be covered by soil districts;
    - in defining soil districts, Member States should take into account administrative units and seek
    as much as possible a certain homogeneity in terms of the following parameters:
    - soil type as defined by the World Reference Base for Soil Resources;
    - climatic conditions or environmental zone;
    - land use/land cover class.
    A minimum number of soil districts should be established.
    In order to have an adequate assessment of soil health at national level, under the preferred option
    each Member State shall set up a grid of points for taking soil samples, on the basis of
    geostatistical methods. The density of the grid should be such as to provide a level of uncertainty
    of soil health measurement of maximum 5% at national level, which statistically represents a
    reasonable assurance level. This corresponds, according to a first estimation, to approximately 210
    000 points for the whole EU (about 5 times the current density of LUCAS soil measurements) -
    see Annex 9 showing what this would mean in terms of costs. Member States will be able to count
    also LUCAS soil points in their national territory to achieve the resulting minimum level of soil
    sampling required, provided that validated transfer functions between LUCAS Soil measurements
    and national measurements are available. In order to support the implementation of this provision,
    Member States will be able to refer to the JRC methodology for the geostatistical determination of
    the soil sample grid, consistent with LUCAS soil approach. The Commission would also develop
    remote sensing services to support the Member States in monitoring the relevant descriptors.
    The preferred option for BB1 partially corresponds to the views of those Member States and other
    stakeholders who submitted feedback (Annex 9 2.2.6). However, there was no clear consensus
    among Member States on this issue, as some Member States and other stakeholders requested a
    definition of soil health at EU level, while others (e.g., representatives of industry) requested it at
    Member States level. Specifying some mandatory ranges for soil health parameters while allowing
    additional flexibility for Member States reflects these views to a large extent. The designation of
    soil district is delegated to the Member States, which was fully supported by all types of
    stakeholders who commented on this issue.
    Block 2: monitoring – option 3
    In the preferred option, the Member States have the obligation to monitor and assess soil health
    and net land take.
    The soil health descriptors will be measured in soil samples taken in the field using a set of
    measurements based on LUCAS Soil. This would integrate the national and LUCAS Soil systems,
    allowing to reduce the overall number of soil sampling needed. LUCAS Soil, operated by the
    Commission, would remain part of the soil monitoring system for the Member States willing to use
    these services, together with remote sensing monitoring and modelling.
    The use of transfer functions to LUCAS Soil is part of the flexibility included in the preferred
    option; it will allow the Member States to integrate their measurement with LUCAS Soil when they
    decide to maintain their own methodologies. Furthermore, the frequency of measurement is set at
    65
    minimum 5 years, and the Member States can decide whether data will be collected in one
    measurement campaign or on a rolling sampling plan. They can also decide whether the location of
    the grid points are fixed or not and the grid can be adapted when a sampling point is not accessible
    or no longer relevant objectively, so that the identified degradation continues to be monitored.
    Net land take and soil sealing indicators will be measured by Member States based on data and
    information available EU and national level.
    This option integrates a clear obligation to make the monitoring data publicly available, in line
    with the data protection rules. Soil assessment data is environmental information and should be
    publicly available to all citizens under the Aarhus Regulation and the INSPIRE Directive, but this
    is not always the case. This will also address the asymmetry of information between the landowners
    and buyers, which has been identified as one of the drivers of the problem of soil degradation.
    The obligation to monitor and assess soil health and net land take would start during stage 1.
    Coherence of this preferred option with other EU initiatives
    The soil health measurements will be spatially explicit, which will allow them to be used in forest
    monitoring, for water and air monitoring. SOC measurements performed following option 3 will
    represent a common solution for the monitoring of the achievement of relevant NRL and LULUCF
    targets, translating into synergies and consistency.
    Member States will be able to analyse and use soil spatially explicit data to define the appropriate
    restoration actions needed (complementary to those already planned in other initiatives); in this
    process they will take advantage to include in the analysis as well any spatially explicit data coming
    for example from forest, water and air monitoring.
    The preferred option for BB2 largely corresponds to the views of those Member States and other
    stakeholders who submitted feedback (Annex 9 3.2.6). Member States generally support an
    obligation for regular long-term monitoring and most of them prefer harmonised minimum
    requirements at EU level. It also reflects stakeholder’s requests that a harmonised approach should
    sufficiently consider both Member States individual monitoring systems, the integration of LUCAS
    soil, and avoid duplication with other monitoring requirements.
    Block 3: sustainable soil management – option 3
    Member States will be subject to an obligation to take appropriate action to use soil sustainably
    while respecting some common general principles for sustainable soil management.
    Some existing initiatives, such as the LULUCF Regulation, or the Soil, Biodiversity, Farm to Fork
    and EU Forest Strategies, indicate or promote sustainable soil practices. Additionally, some
    policies, such as the Common Agricultural Policy, the Nitrates Directive, the Sustainable Use of
    Pesticides Directive (currently under revision),83
    are more prescriptive for some elements and
    incentivise some relevant practices. However, they cover only a limited range of soil threats, target
    a subset of soils, and are not sufficient to achieve overall soil health. The preferred option on the
    other hand will take these aspects into consideration, to ensure coherence and synergies, and to
    minimise additional costs and burden.
    In this context, the preferred option will set out a list of common general principles of
    sustainable soil management that will guide soil management practices at national level. They
    83
    Commission proposal for a Regulation of the European Parliament and of the Council on the sustainable use of plant protection
    products and amending Regulation (EU) 2021/2115, COM/2022/305 final
    66
    will be science-based principles and will target all types of soil degradation, such as reducing soil
    compaction and increasing soil biodiversity and will allow Member States to take into account
    their specific local, climatic and socio-economic conditions.
    These common principles must be translated into specific practices by the Member States.
    The Commission would assist the process with advice and guidelines.84
    Member States will choose
    the form in which they will implement these principles and practices in their soil districts, and they
    may rely for their implementation on other instruments, such as financial support for voluntary
    measures under the CAP and national funding schemes for agriculture, forestry and urban areas.
    Sustainable soil management practices should start to be put in place in stage 1, after sufficient time
    is given to prepare them (four years after the adoption of this initiative), in parallel with the setting
    up of the monitoring network to the extent that they do not depend on the results of this assessment
    of soils. The measures that require substantial adjustment or depend on the assessment of soils can
    be left to stage 2. This approach will provide Member States and subsequently individual soil
    managers with sufficient flexibility in selecting further sustainable soil management practices to
    suit local conditions. In stage 2 it will also be possible for Member States to assess whether the
    soils are further deteriorating and, where necessary, to take further adequate measures to ensure, as
    far as possible, that the principle of non-deterioration of the soils is respected.
    This option therefore ensures a fair balance between ensuring healthy soils by 2050 and allowing
    sufficient flexibility at national level.
    The preferred option for BB3 is fully consistent with the views of Member States and other
    stakeholders who submitted feedback (Annex 9 4.2.6). All types of stakeholders support an
    obligation to sustainable soil use. Many Member States, but also farmers, representatives of
    industry, and research and academia were calling for flexibility to adapt sustainable soil
    management practices to local conditions. The preferred option provides sufficient flexibility for
    Member States to decide on mandatory and voluntary practices according to their needs, while
    providing guidance to Member States, as requested by some stakeholders, by specifying general
    principles of sustainable soil management in the law.
    Block 4: identification, registration, investigation and assessment of (potentially)
    contaminated sites – option 3
    In the preferred option, Member States must put in place a systematic approach using the
    available information to identify, register, investigate and assess the risk of contaminated sites
    on their territory. This process starts with the registration of potentially contaminated sites that
    have an increased risk or suspicion of soil contamination. The identification of the potentially
    contaminated sites should start in stage 1 and all potentially contaminated sites should be identified
    and registered at the end of stage 1. Subsequently, the presence of soil contamination on these
    sites needs to be confirmed through soil investigation and sampling. The conditions that trigger
    registration as a potentially contaminated site and that require a soil investigation, must be defined
    by Member States. This preferred option does not prescribe these conditions because several
    countries already have different trigger points in place, making it difficult to harmonise at EU
    level.85
    84
    Findings from the EU “A Soil Deal for Europe” Mission’s living labs will be relevant in this respect.
    85
    Triggers that are applied in some Member States and that require confirmation of the absence or presence of contamination are:
    operation in the past or present of potentially contaminating risk activities beyond the IED scope, land use changes, building permits,
    excavation activities, one-off obligation for historical risk activities that are no longer active (e.g. after systematic historical
    research), transfer or selling of land with risk activities, suspicion or notification of contamination (e.g. in case of accidents,
    flooding, odours, spills, etc.), contractual civil agreements between buyer and seller, mortgage by a bank.
    67
    In the past, the Commission has already confirmed it is in favour of a risk-based approach for
    contaminated sites,86
    which means that an assessment of the risks for human health and the
    environment of the present concentrations should decide on the need for further action. This allows
    to apply a site-specific approach that takes into account local conditions and the specificities of the
    contamination source, the pathways and receptors. All Member States need to have in place
    national risk assessment procedures and methodologies, knowing that most of them already
    apply such an approach. Member States can decide on the level of risk they find acceptable that
    humans and the environment can be exposed to from the current and planned use of the location
    taking into account the precautionary principle. Unacceptable risks could result from contaminated
    sites that cause:
     chronic or acute adverse impacts for human health or demonstrated nuisance (e.g. smells, skin
    irritation, etc.);
     harm for biodiversity (e.g., protected species), disturbance of ecological functions,
    bioaccumulation or biomagnification;
     spreading of contamination through groundwater.
    Sites with unacceptable risks require further action and risk management under building
    block 5. This is the most appropriate way to fill the gaps that exist at EU and Member State level
    and at the same time to avoid too much conflict or interference with existing policies that some
    Member States have already put in place. However, to ensure some basic consistency and
    transparency across the EU, building on option 3, the preferred opinion will set out some
    common general principles for risk assessment: e.g., a site-specific risk assessment always starts
    with the identification and characterisation of the scope, then an analysis of the hazard level and
    toxicity, of exposure, and then to conclude with an evaluation of the risks. If needed, these
    principles could be further refined through a delegated act and a guidance document on risk
    assessment could be established by the Commission if needed. This would allow to involve
    scientists and experts and to build further on work done in several EU projects. The EU could also
    take up a coordinating role in the facilitation or exchange of knowledge between Member States,
    e.g. information on the fate and behaviour of certain contaminants, a repository or toolbox for risk
    assessment tools or models.
    The potentially contaminated sites, contaminated sites, and contaminated sites requiring
    further action should be kept in a register that should be publicly available, which allows to
    track progress over time and to prioritise further action. The register should be regularly updated
    and reflect as much as possible also historical information, e.g. sites that have been remediated.
    Maximum transparency should be ensured: this information should be easily available online in a
    spatially explicit format, as this is already the case in some Member States. Information on the
    health and contamination of the soil can be considered as “environmental information” and falls
    under the scope of Aarhus Convention and the Environmental Information Directive.
    Environmental information should be made publicly available with the necessary exceptions to
    comply with General Data Protection Regulation and the relevant Union law.
    The preferred option for BB4 is fully consistent with the views of Member States and other
    stakeholders who submitted feedback (Annex 9 5.2.7). Member States generally agreed on being
    responsible for identifying and registering contaminated sites, and all stakeholder types agreed this
    should be done based on a risk-based approach. Member States also support the public availability
    of the generated data if privacy rights will be assured, as it is foreseen under so preferred option.
    Block 5: soil restoration (option 3) and remediation (option 2)
    86
    E.g. in the EU Soil Strategy, the 7th
    Environment Action Programme or the Zero Pollution Action Plan (the zero pollution
    ambition refers to risks for human health and the environment)
    68
    In the preferred option, the Member States would be bound to achieve the objective that by
    2050 soil ecosystems should be in healthy condition, where technically possible and
    economically proportionate to do so.
    This obligation translates, for each soil degradation, in complying with the criteria presented in
    Table 7-1Table 7-1 together with the rationale for the target’s realistic achievement and
    proportionality (see table 2.9 in Annex 11). As explained under block 1, the way the criteria are set
    for each of the descriptors amount to a realistic objective for 2050, with gradual milestones as
    possible and needed, reflecting the level of the knowledge of soils in the EU and the capacity to
    take measures to meet this objective.
    Achieving the objective gradually and with a final target by 2050 requires the application of
    sustainable soil management and restoration practices to actively or passively assist the recovery of
    the soil ecosystem towards a healthy state, according to the soil health definition set in the building
    block 1. However, the measures under this building block, in particular the restoration and
    remediation measures require first the results of the assessment of soils (block 2) and good
    preparation since unhealthy and contaminated soils need to be brought in line with the criteria of
    the descriptors. Therefore, they should be implemented in stage 2, Member States being allowed
    flexibility in further staggering these measures for the transition to healthy soils.
    Prioritisation of restoration, remediation and risk management actions to achieve the 2050 targets
    would be left to the Member States, to allow for sufficient flexibility and subsidiarity and to take
    the different local and budgetary conditions into account (no option 4). Option 2 does not include
    an obligation to take measures under this block, however it is considered ineffective as attaining the
    objective requires good preparation and measures. Such an approach also limits the capacity of
    stakeholders and authorities, including of the Commission, to measure the distance to target and
    adapt accordingly. That is why, similar to other EU legislation,87
    Member States would have to
    adopt measures to achieve the objectives of the Directive, which for coherence and transparency
    will need to be grouped within some programs of measures. The alternative would be to set some
    intermediate targets, however this would require prioritizing certain measures or objectives, which
    would be difficult at this stage given the limited knowledge on the condition of soils. Nevertheless,
    the choice and form of the programme of measures is left to the Member States, but they should
    include some minimal elements: the outcome of the monitoring and assessment of soil health, an
    analysis of the pressures on soil health, including from climate change, and the actual measures.
    Member States can also choose the administrative level for the programmes provided that all the
    soil districts of the country are covered. Although some minimum general content would apply for
    the programmes of measures (option 3), full harmonisation is not deemed appropriate because it
    would leave no flexibility to adapt to the local situation (no option 4). The programs can rely on
    measures included in other instruments, without repeating them. In fact such synergies are
    encouraged.
    Exemptions from the restoration obligations would apply to unhealthy soils where restoration is
    technically not feasible, disproportionately expensive, or not desirable. Such cases could be, but are
    not limited to:
     soils that are heavily modified (e.g. sealed soils, mines);
     soils in natural condition that do not meet the values for soil health, but that represent
    specific habitats for biodiversity or landscape features (e.g. naturally saline soils, badlands).
    Flexibility would be left to Member States to decide what is technically infeasible or
    disproportionately expensive. The decision on the derogation would be left to the Member States
    87
    River Basin Management Plans, Nature Restoration Plans, Air Quality Plans, Marine Strategies, CAP Strategic Plans, etc.
    69
    and their competent authorities and would not require the endorsement of the Commission.
    However, the exemption from the restoration obligations would need to respect certain conditions
    such as the need to establish a less stringent objective, to set out the reasons for the derogations and
    the justification of the less stringent objective in the programme of measures (which will be subject
    to consultation of the public before its adoption and access to justice). In addition, in case of soil
    contamination, Member States would still be obliged to take the necessary measures to ensure that
    the contamination does not pose unacceptable risks for human health and the environment. The
    examination of the implementation of the derogations by the Member States should be part of the
    evaluation of the SHL to be carried out by the Commission.
    As regards diffuse contamination and contaminated sites the zero pollution ambition88
    applies,
    namely that by 2050 soil contamination should be reduced to acceptable risk levels for human
    health and the environment. This concept brings in the risk dimension for soil contamination, as
    defined, identified and assessed under building blocks 1 and 4. Risk-based actions that ensure
    contaminated sites no longer pose an unacceptable risk, are called risk reduction or risk
    management measures which may include remediation (= reducing or removing soil contamination)
    but also isolation or containment of the contamination, use restrictions or safety measures, that
    break the source-pathway-receptor chain, but do not necessarily remove or reduce the contaminant
    load. Remediation is considered as a form of soil restoration.
    The approach to manage unacceptable risks from contaminated sites based on the
    identification, registration, investigation and assessment in building block 4, is part of this
    building block 5, and should be addressed in the programme of measures. All available risk
    management or risk reduction measures are allowed to keep the risks below acceptable levels
    (option 2). In case of unacceptable risks, Member States are obliged to manage and reduce the
    risks, but not necessarily through remediation of the contamination (no option 3). In line with a
    risk-based approach, reducing the risk from the current or planned land use for human health and
    the environment is not only possible by addressing the contamination source but also by breaking
    the source-pathway-receptor chain.
    The programmes of measures should be adopted by a certain date (at the beginning of stage two,
    after the assessment of soils) and revised periodically at least after each monitoring cycle (every
    five 5-6 years) depending on the conclusions of the assessment. In their programmes, Member
    States need to define their pathway towards the achievement of the 2050 targets. The programmes
    will need to be subject to adequate public consultation before adoption and be made public. The
    Commission will check progress on a periodic basis, including by using data and monitoring
    gathered and analysed by the Joint Research Centre and the European Environment Agency.
    Guidelines or support would be developed by the Commission as needed. The development of the
    programme of measures, stakeholder feedback and review of implementation are instrumental in
    ensuring ownership, engagement, and implementation by the Member States.
    The programme of measures should be synergetic to relevant plans required by other EU
    legislation, e.g. the Common Agricultural Policy, the Nitrates Directive, the NEC Directive, the
    LULUCF decision, the Regulation on the Governance of the Energy Union and Climate Action,
    and the proposed Nature Restoration Regulation. The following table gives a brief overview of
    these plans and the synergies with the programmes of measures under the SHL initiative.
    The preferred option for BB5 is largely consistent with the views of Member States and other
    stakeholders who submitted feedback. Member States and other types of stakeholders generally
    support an EU obligation to restore unhealthy soils by 2050, even though landowners expressed
    that derogations should be possible for degraded soils. The adoption of a program of measures is
    88
    Cfr. EU Action Plan: ‘Towards Zero Pollution for Air, Water and Soil, COM/2021/400 final
    70
    generally supported, but especially some Member States and representatives of industry
    emphasized the need for flexible approach on this, which is foreseen under the preferred option
    (cfr. Annex 9 section 5.2.7).
    71
    Table 7-2: brief overview of plans required under other EU legislation and synergies with the programmes of measures under the SHL initiative.
    (Future) nature restoration
    plans
    CAP Strategic
    plans
    River Basin management
    plans (RBMP)/
    Programme of measures
    (PoM)
    Nitrates action
    programmes
    National air pollution
    control programmes
    (NACP)
    Integrated national
    energy and climate
    plan
    Information on LULUCF actions
    Legal basis
    Proposal Nature Restoration
    Regulation
    Regulation (EU)
    2021/2115
    establishing rules on
    support for strategic
    plans to be drawn up
    by MS under the
    CAP
    Articles 13 and 11 of
    Directive 2000/60/EC
    Water Framework
    Directive
    Article 4 of Directive
    91/676/EEC
    Art 6 of Directive (EU)
    2016/2284
    Articles 3 to 9 of
    Regulation (EU)
    2018/1999
    Art 10 of Decision No 529/2013/EU of
    the European Parliament and of the
    Council of 21 May 2013 on accounting
    rules on greenhouse gas emissions and
    removals resulting from activities
    relating to land use, land-use change and
    forestry and on information concerning
    actions relating to those activities
    Coverage
    (national/loc
    al)
    National plan National plan
    One PoM and one RBMP
    per river basin districts
    (whole territory to be
    covered)
    1 or several action
    programmes covering
    all vulnerable zones
    National plan National plan National plan
    Objective
    and Content
    (relevance
    for soi)
    Restoration plans
    quantification of the areas to
    be restored to reach the
    restoration targets
    description of the restoration
    measures planned, put in
    place and timing
    indication of the measures to
    ensure no deterioration
    the monitoring; process for
    assessing the effectiveness of
    the measures
    estimated co-benefits
    the estimated financing needs
    Strategic plans set
    targets, specify
    conditions for
    interventions and
    allocate financial
    resources under the
    CAP, according to
    the specific
    objectives and
    identified needs.
    CAP Strategic plans
    set
    national standard for
    each of the GAEC,
    taking into account
    the specific
    characteristics of the
    area concerned,
    including soil and
    climatic conditions,
    existing farming
    conditions, farming
    practices, farm size
    and farm structures,
    land use, and the
    specificities of
    outermost regions.
    RBMP:
    Description of the basin,
    identification of pressures,
    summary of measures,
    objectives per water body
    (and derogations)
    PoM:
    Aims to achieve the
    objectives of the WFD i.e
    no deterioration and good
    status of water bodies.
    PoM includes:
    -basic" measures
    (including measures under
    other EU environmental
    legislation and measures to
    control/prevent pollution)
    - "supplementary"
    measures to achieve the
    objectives such as :
     codes of good
    practice
     recreation and
    restoration of
    wetlands areas
    Mandatory measures
    for the purpose of
    realizing the
    directive’s objectives
    i.e. reducing water
    pollution caused or
    induced by nitrates
    from agricultural
    sources and
    preventing further
    such pollution
    Some measures relate
    to: periods when the
    land application of
    fertilizer is
    inappropriate;
    the land application of
    fertilizer to steeply
    sloping ground and to
    water-saturated,
    flooded, frozen or
    snow-covered ground;
    the conditions for land
    application of fertilizer
    near water courses;
    land use management,
    including the use of
    Programme to limit annual
    anthropogenic emissions
    and to contribute to the
    directive’s objective i.e. to
    achieve levels of air
    quality that do not give
    rise to significant negative
    impacts on and
    risks to human health and
    the environment
    Policy context, policy
    options, measures
    considered to meet
    emissions reduction
    + specific measures for
    agriculture sector to
    control ammonia emission
    and emissions of fine
    particulate matter and
    black carbon such as
    national advisory code of
    good agricultural practice;
    ban open field burning of
    agricultural harvest residue
    and waste and forest
    Part of the overall
    governance of the
    Energy Union and
    Climate Action
    Plan sets objectives,
    targets and contributions
    to the objectives of the 5
    dimensions (one being
    decarbonisation) of the
    Energy union);
    description of measures;
    description of the
    situation.
    Plan contains
    information on GHG
    emissions and removals
    related indicators
    GHG emissions by
    policy sector (EU ETS,
    effort sharing and
    LULUCF)
    Non-CO2 emission
    related parameters
    Nitrogen in crop residues
    Information on actions to limit or reduce
    emissions and maintain or increase
    removals of greenhouse gases
    including:
    - trends, projections and
    analysis
    - list of measures intended or
    implemented, expected
    results and timetable for
    implementation
    The LULUCF decision gives a list of
    indicative measures which are relevant
    for SHL, i.e measures related to
     cropland management,
     grazing land management and
    pasture improvement,
    management of agricultural
    organic soils,
     prevent drainage and to
    incentivise rewetting of
    wetlands; restoration of
    degraded lands,
     forestry activities,
     preventing deforestation
    72
     promotion of
    adapted
    agricultural
    production such
    as low water
    requiring crops
    in areas affected
    by drought
     water-saving
    irrigation
    techniques
    crop rotation systems
    and the proportion of
    the land area devoted
    to permanent crops
    relative to
    annual tillage crops;
    the maintenance of a
    minimum quantity of
    vegetation cover
    residue. returned to soils;
    Area of cultivated
    organic soils
    Frequency
    of
    submission
    Every 6 years
    Covers the MFF ;
    amendments
    possible; review if
    regulation is
    modified
    Every 6 years Every 4 years Every 4 years
    10 years with update
    every 5 years (or
    justification not to
    update)
    18 months after beginning of each
    accounting period (2013-2020; 2021-
    2025; 2026-2030)
    Involvement
    of EC in
    approval/rev
    iew process
    Draft plan to be sent to EC
    for assessment
    EC may sent observations to
    MS within 6 months
    MS to take into account the
    observations
    MS to adopt and publish
    within 6 months after receipt
    of the observations
    Draft plan sent to
    EC
    EC to assess the
    plan and approve it
    (if need be after
    modification by MS
    to take into account
    COM’s assessment)
    Adopted plans to be sent to
    EC
    Interim report to be sent 3
    years after publication of
    RBMP on implementation
    of PoM
    (Revised) action
    programmes to be sent
    to EC
    Adopted plans to be sent to
    EC
    Draft plan to be sent to
    EC
    EC to assess draft plan
    and may issue country-
    specific
    recommendations to MS.
    MS shall take due
    account of any
    recommendations.
    Information to be sent to EC
    EC may, in consultation with the MS,
    synthesise its findings from all MS’
    information on LULUCF actions with a
    view to facilitating the exchange of
    knowledge and best practices among
    MS.
    Synergies
    with Soil
    Health
    programmes
    of measures
    Carbon in organic soils:
    healthy soil criteria on SOC
    in SHL will be considered
    achieved if NRL targets are
    met. No overlap, just
    reference.
    Carbon in mineral soils:
    measures in restoration plans
    on SOC in cropland mineral
    soils and in forest ecosystems
    to be assessed if adequate
    and sufficient) when
    preparing SHL plans to reach
    SOC criteria under SHL.
    Salinisation/ excess of
    nutrients: Impacts of NRL
    measures to attain targets on
    water ecosystems to be
    assessed against
    salinisation/excess of
    nutrients.
    For agricultural
    soils: Measures
    implementing
    GAEC 2,5,6,7 &8 in
    CAP strategic plans
    may correspond to
    SSM and restoration
    practices under SH
    plans. SH plans
    would need to assess
    to which extent
    these measures are
    sufficient to address
    the relevant
    degradations, for the
    lands/farmers where
    these GAEC
    measures are
    applied.
    For erosion, compaction,
    water retention:
    Information on
    groundwater status in
    RBMP/ pressures relevant
    for defining measures in
    SHL.
    Measures contained in
    PoM may also contribute
    to prevent soil degradation
    (e.g. erosion, compaction,
    water retention as well as
    diffuse contamination).
    Conversely reduced
    pressures on soils targeted
    by SHL may improve
    water status.
    For (mainly) erosion
    and excess of
    nutrients): SH plans
    covering unhealthy
    soils located in
    vulnerable zones
    would take into
    account the impact of
    measures of the nitrate
    action programmes
    (e.g crop rotation).
    Excess of nutrients and
    acidification: . NACP
    measures aim to limit
    ammonia emissions and
    eutrophication is to be
    monitored (hence acting on
    excess of nutrients). SHL
    plans will identify areas
    where soils are facing
    acidification and excess of
    nutrients. SH plans would
    need to assess to the
    possible contributions of
    the measures taken under
    NACP to meet the target
    on nutrients.
    ,
    Measures identified in
    climate and NRG and
    climate plans may
    concern soil and soil,
    soil use and soil
    management (e.g. on
    carbon storage in soils).
    SHL and SH plans will
    help to quantify impacts
    of measures, identify
    areas where there is a
    need for action. In
    addition, some measures
    in SH plans addressing
    some other degradation
    (e.g erosion) may also be
    beneficial for increase of
    SOC and hence
    contribute to NRG and
    climate targets.
    Synergies possible regarding content of
    soil organic carbon (SOC).
    SH plans covering would take into
    account measures reported under
    LULUCF actions and specify where they
    need to apply (‘unhealthy soils’).
    Measures included in SHL plans may
    contribute to reach the LULUCF
    objectives
    Information on assessment of SOC level
    in SHL plans may further help to
    describe potential of further removals of
    greenhouses gases.
    73
    7.1.1 Timeline for implementation
    The implementation of the obligations of the preferred options from the five building blocks
    would follow a 2-staged approach. The indicative timeline (assuming an adoption by the co-
    legislators of the proposed initiative in 2025) is summarized in the following scheme:
    Figure 7-1: Timeline for implementation
    In stage 1, a period of two years would be given after the expiration of the transposition deadline
    to Member States to put in place soil districts and to establish the competent authorities (BB1)
    who will carry out the obligations laid down in the initiative. The monitoring and assessment of
    soil health (BB2) and the implementation of sustainable soil management (BB3) would also start
    during stage 1. The identification of potentially contaminated sites (BB4) would take place
    during stage 1 with the obligation to have all potentially contaminated sites registered at the end
    of stage 1.
    In stage 2, the obligation to restore unhealthy soils (BB5) would start and Member States would
    have the obligation to establish and implement restoration measures based on the results of the
    soil health monitoring and assessment.
    7.1.2 Expected effects of the preferred option on stakeholders
    The following set of actions serve as a basis of measures that may be needed, targeted and
    feasible to address the different causes of soil degradation, based on scientific evidence. In
    general, these measures can serve either as sustainable soil management practices or even for
    Stage I
    Stage II
    2025
    adoption
    2027
    transposition
    2029
    governance in place
    SSM starts
    monitoring starts
    2031
    results monitoring +
    measures for
    unhealthy soils
    2032
    restoration
    measures to
    start
    2037 - results of
    the 2nd
    monitoring
    2038
    assessment +
    reports MS
    2040
    COM report -
    evaluation of the
    SHL
    2041/2042
    adjustments/revi
    sion if necessary
    2050
    healthy soil
    ecosystems
    74
    restoration purposes, depending on how they are used and always depending on the initial
    condition of the soil in question. This set of measures will be further developed for use in the
    context of the Soil Health Law through discussions and exchanges with relevant experts. It
    serves as a starting point to better estimate and indicate the expected effects of the preferred
    options on different stakeholders. This list of measures can be extended, as the scientific
    literature and a multitude of research projects already point to a large number of practices that
    can be designated as sustainable management and/or restoration practices (estimated at about at
    least 200 different practices), but whose applicability and suitability for different types of soils
    and land uses need to be confirmed. This already shows that both Member States and individual
    soil managers can potentially benefit from a wide range of measures, with sufficient flexibility to
    adapt practices to local, climatic and economic circumstances and needs, while ensuring
    sustainable soil management. Due to the voluntary nature of the respective practices and the
    great flexibility in their application and implementation, conflicts with existing policies and
    initiatives, such as the Common Agricultural Policy for agricultural soils, are not expected. Many
    are in use or have been tested in practice. Instead, synergies can be harnessed and help to make
    the best use of available incentives and funding to enable the necessary transformation to
    sustainable management.
    75
    Table 7-3: Potential actions to sustainably manage and / or restore soils, per type of degradation
    Aspects of soil
    degradation
    Actions to sustainably manage and restore
    Agriculture Forest Urban
    Loss of soil organic
    carbon in mineral
    soils
     Crop rotation
     Intercropping
     Incorporation of plant residues into the soil
     Balanced use of organic fertilisers (ensuring that
    total fertiliser inputs follow the concept of
    balanced fertilisation) esp. on arable soils
     Ban on burning plant residues
     No / reduced physical soil disturbance (no-till,
    minimum-tillage, strip-tillage, conservation
    tillage)
     Livestock grazing in low to moderate intensity
     Vegetative soil cover to avoid bare soils or
    mulching
     Conversion of arable land to grassland in areas of
    high risk for erosion
     Agroforestry and establishment of hedges or
    landscape features
     No / reduced physical soil disturbance
     Avoid burning tree / plant residues
     Site-specific harvesting methods and
    harvesting frequency
     Soil cover with vegetation
     Forest residue management
    considering the site-specific
    conditions
     Avoid clear cutting
     Mulching after forest fires or clear
    cutting, or similar site-preparations
    ensuring soil cover
     No / reduced physical soil disturbance
     Ban on burning plant residues
     Storing and preserving litterfall, plant
    residues and lawn cuttings in parks
    and gardens
     Application of compost
     Establishment and maintenance of
    permanent vegetation cover in public
    parks and gardens
     Planting of trees and hedges
    Loss of soil organic
    carbon in organic
    soils
     Protection of wetlands from draining and
    conversion to other uses [under NRL]
     Rewetting of peatlands [under NRL]
     Raising water levels
     No / reduced physical soil disturbance (no-till,
    minimum-tillage, strip-tillage, conservation
    tillage)
     No extraction of peat on agricultural soils
     Paludiculture [under NRL]
     No / reduced physical soil disturbance
     Protection of wetlands from draining
    and conversion to other uses [under
    NRL]
     No further drainage of wetland and
    peatlands / maintenance of high /
    optimal water levels
     No extraction of peat on forest soils
     Rewetting
     No / reduced physical soil disturbance
     Protection of wetlands / Rewetting if
    applicable in urban areas
     No further drainage of wetland and
    peatlands / maintenance of high water
    levels
     No extraction of peat on urban soils
    Excess nutrient
    content
     Application of fertilizer following an area based
    nutrient management plan
     Application of soil nutrient testing for optimised
     Avoid clear cutting
     Mulching after forest fires or clear
    cutting and similar site-preparation
     Vegetative soil cover to avoid bare
    soils (excl. mulching or stubble
    retention, alive vegetation only)
    76
    fertilizer management
     Crop rotation
     Cultivation of catch or n-fixing crops
     Cultivation of leguminous crops
     Undersowing and intercropping
     Vegetative soil cover to avoid bare soils (excl.
    mulching or stubble retention, alive vegetation
    only)
     Growing deep-rooting perennial species to take up
    nitrogen from greater depths
    techniques that ensure soil cover
    Acidification
     No application of acidifying fertilisers
     Vegetative soil cover and leaving plant residues
    on the soil
     Application of soil amendments (e.g. lime,
    dolomite)
     Application of alkaline stabilized biosolids, e.g.
    rice husks, animal manure, wood ashes, etc.
     Avoid clear cutting
     Mulching after forest fires
     No application of acidifying
    fertilisers
     Application of soil amendments (e.g.
    lime, dolomite)
     Application of alkaline stabilized
    biosolids, e.g. rice husks, animal
    manure, wood ashes, etc.
     Liming based on the scale of
    acidification
     No application of acidifying
    fertilisers
     Application of soil amendments (e.g.
    lime, dolomite)
     Application of alkaline stabilized
    biosolids, e.g. rice husks, animal
    manure, wood ashes, etc.
    Erosion
     Vegetative soil cover and residue management to
    avoid bare soils throughout the year
     No tillage on frozen, water-saturated, flooded or
    snow-covered soils
     Ban on burning plant residues
     Application of undersowing in crops with higher
    risk of erosion (e.g. maize, sugar beet)
     No / reduced physical soil disturbance (no-till /
    direct seeding, minimum-tillage, strip-tillage,
    conservation tillage, no tillage or ploughing in
    sensitive period over winter months)
     Establishment and maintenance of (permanent)
    grassland in risk areas for erosion
     Cross slope barriers, such as grass or vegetative
    strips or contour bands
     Reduced and site-specific harvesting
    and logging
     Mulching after forest fires
     Avoid clear cutting
     Avoid burning tree / plant residues
     Avoid building terraces and creation
    of other edge-effects
     Small water retention infrastructure
    (ponds, leaky dams)
     Quick reforestation after harvesting
    or calamities, quick restore the soil
    cover with suitable tree or shrub
    species, which could play also
    nursing role for the new forest
     Vegetative soil cover and residue
    management to avoid bare soils
     No /reduced physical soil disturbance
     No physical soil disturbance on
    frozen, water-saturated, flooded or
    snow-covered soils
     Ban on burning plant residues
     Establishment and maintenance of
    permanent grass cover in public parks
    and gardens
    77
     Low intensity grazing management
     Transformation of arable land into permanent
    grassland
     Reducing the size of individual fields
    Compaction
     Compulsory training to understand the risk for soil
    compaction and prevention measures
     Avoid use of heavy machinery in wet periods /
    under wet conditions (especially flooded or
    waterlogged soil)
     Reduce tyre pressure
     Application of bio-subsoiling, such as cultivation
    of deep rooting crops
     Use of tracked vehicles on sensitive soils
     Controlled traffic farming
     Increased training to understand the
    risk for soil compaction and
    prevention measures
     Avoid use of heavy machinery in wet
    periods / under wet conditions
    (especially flooded or waterlogged
    soil)
     Reduce tyre pressure
     Use of slash and brush mats
     Use of skidding trails
     Application of bio-subsoiling, such as
    cultivation of deep rooting trees
     Use only tracked vehicles on sensitive
    soils
     Limited traffic and harvest paths for
    machinery (ensure the optimal level
    of access network, including harvest
    paths, skidding trails and forest roads,
    so machinery only uses the dedicated
    paths or roads)
     Avoid use of heavy machinery in wet
    periods
     Reduce tyre pressure
     Limited paths and access to certain
    areas in parks and public gardens
     Application of bio-subsoiling, such as
    cultivation of deep rooting plants
     Use only tracked vehicles on sensitive
    soils
    Contamination
     Integrated pest management (combining crop
    rotation, resistant varieties, landscape features,
    monitoring and risk assessment, mechanical and
    biocontrol measures)
     Reduce the use of chemical pesticides, e.g. by
    using precision farming techniques, eliminate the
    use of most hazardous pesticides
     Use of mechanical weeding techniques
     Avoid the use of sludge and mineral fertilizers
     Replace plastic mulching with biodegradable
    mulches
     Prohibit the use of slow-release fertilizers coated
     Integrated pest management
     Reduce the use of chemical
    pesticides, eliminate the use of most
    hazardous chemical pesticides
     If irrigation is used, avoid use of low
    quality / non-purified wastewater for
    irrigation / regularly test water quality
     Testing and monitoring water quality
    for irrigation
     Plant selection for contaminant
    uptake (e.g. phytoremediation)
     Eliminate the use of chemical
    pesticides
     Application of best available
    techniques to prevent releases of
    contaminants to soil
     Identification, investigation,
    registration, and risk assessment of
    contaminated sites
     In-situ and ex-situ physical, chemical
    or biological remediation
     Land use restrictions for activities
    which are potential sources of
    contamination
    78
    with microplastic
     If irrigation is used, avoid the use of recycled
    wastewater for irrigation / regularly test water
    quality
     Testing and monitoring water quality for irrigation
     Remediation of contaminated soil (e.g.
    phytoremediation)
     If irrigation is used, avoid use of
    recycled water for irrigation
     Testing and monitoring water quality
    for irrigation
     Circular use of excavated soil with
    clear minimum standards regarding
    contamination levels
    Secondary
    salinization
     Avoiding irrigation and if irrigation is used, no
    use of recycled wastewater for irrigation, or saline
    or brackish water; at the same time, continually
    test and monitor water quality for irrigation
     Mechanical removal of salt crusts
     Drainage or leaching of salts
     Soil amendments
     No extraction from aquifers at risk of salination
    from sea water
     Permanent vegetative soil cover
     Sustainable crop selection and rotation
    (cultivation of salt-tolerant species, or crops with
    the ability to eliminate salt from soils, thus
    supporting soil recovery, such as halophytic plants
    (e. g. Salicornia))
     Top soil replacement for restoration
     Cultivation of deep rooting crops for biological
    restoration
     Replanting and afforestation with
    multipurpose and salt tolerant tree
    species
     Testing and monitoring water quality
    for irrigation
     If irrigation is used, avoid use of
    recycled water for irrigation
     No extraction from aquifers at risk of
    salination from sea water
     Testing and monitoring water quality
    for irrigation
     If irrigation is used, avoid use of
    recycled water for irrigation
     Planting of adapted and salt tolerant
    tree and plant species
     No extraction from aquifers at risk of
    salination from sea water
    Desertification
     Vegetative soil cover to avoid bare soils
     Increase of soil organic matter (see above)
     Mulching after forest fires
     Sustainable water management
     afforestation or reforestation with
    appropriate technique if there is
    available deep layer water (e.g. deep
    drilling planting for poplar)
     Reforestation with adapted tree
    species
     Vegetative soil cover to avoid bare
    soils
     Increase of soil organic matter (see
    above)
    Water retention
     All measures that contribute to maintaining and
    increasing soil organic carbon (see above)
     Afforestation with increased and
    appropriate tree species diversity
     Vegetative soil cover to avoid bare
    soils
    79
     Conversion to agroforestry systems to increase
    water retention and reduce maximum
    temperatures in the microclimate
     Site specific forest cover to reduce
    surface run-off
     Areas dedicated to water infiltration
     Appropriate scale of water
    engineering interventions,
    infrastructure, slowing down or
    mitigate the run-off
     Mulching
     Incorporation of compost and plant
    residues
     Replace impervious surfaces with
    semi-impervious surfaces
     Solutions to allow water retention and
    infiltration in sealed areas (green
    roofs, underground water storage
    basins, etc.)
     Planting of trees to cool temperature
    and reduce evapotranspiration
    Loss of soil
    biodiversity
     Crop rotation
     Vegetative soil cover to avoid bare soils
     Land lying fallow, non-productive strips
     No / reduced physical soil disturbance
     No / reduced application of mineral fertilizers
     Reduce or eliminate the use of pesticides,
    especially the most hazardous chemical pesticides
     Avoid large areas of monoculture on landscape
    level
     Avoid conversion or ploughing of grassland
     Establishment of field margin strips and landscape
    features
     Planting of multipurpose tree species
     Enhanced use of natural regeneration
    of forests
     No / reduced physical soil disturbance
     No / reduced application of mineral
    fertilizers
     Reduce or eliminate use of pesticides,
    especially the most hazardous
    chemical pesticides
     Avoid clear cutting
     Minimize monoculture
     No or limited removal of deadwood
     Limited traffic and harvest paths for
    machinery
     Vegetative soil cover to avoid bare
    soils
     No / reduced physical soil disturbance
     No / reduced application of mineral
    fertilizers
     Reduce or eliminate use of pesticides
     Land lying fallow / establishment of
    undisturbed areas
     Animal grazing with low stocking
    density instead of machine mowing of
    grass
     Establishment of wild / native
    vegetation and landscape features
    Sealing and land
    take
     Ensure permeability and water
    infiltration of urban grounds
     Urban green infrastructure and green
    roofs
     De-sealing and renaturation
     Brownfield and land redevelopment
     Sustainable land use planning and
    densification
    80
    Together with the other elements described under the different building blocks, the above list of actions for a sustainable use and
    restoration / remediation of soils leads to the following assumptions of what can be the expected impacts on stakeholders, which is
    displayed in the Table 7-4 below. When looking at this table it is important to note the following:
    - This list aims to give an overview of all potential impacts, for all stakeholder types, during the application timeline of this
    initiative, i.e. the next 25 years.
    - The obligations for end users, notably soil managers, will phase in gradually, based on the staged approach presented above,
    but also depending on the condition of the soil, what is feasible, and the practices already applied. As explained, the national
    authorities will be those deciding what practice applies to the various soils. Obviously, the benefits will depend on the
    implementation of these measures.
    - The administrative obligations for the authorities are more certain, nevertheless in case of well-established systems for soil
    monitoring or surveying contaminated land, fewer adaptations are needed.
    Table 7-4: Impacts on stakeholders
    Stakeholder type Expected impacts of SHL
    Costs/obligations related impacts Benefits related impacts
    Soil managers
    (farmer, forester,
    urban green area
    manager, etc.)
    The actual Impacts for the soil manager will depend on the current
    status of knowledge and already implemented soil management
    practices. Help, advice and financial support (e.g. loans) to overcome
    the short-term costs before the benefits materialise can be expected to be
    provided to ensure a just transition.
    Impacts depends on the current status of knowledge and already
    implemented soil management practices
     Need to evaluate their current soil management practices in the light
    of the guidance or requirements established by the authorities once
    these are issued - stage 1. Help and advice can be expected to be
    provided as needed.
     In case the practices are evaluated as not sustainable there is the need
    to adjust as soon as it is feasible the management practices that they
    are applying, or transition to new sustainable management practices
    (e.g. to enhance the share of soils with vegetative soil cover, reduce
    physical soil disturbances, apply more organic fertilizer while
    following a balanced fertilisation approach, provide and enhance
    higher share of landscape features, ensure proper crop rotation and
    avoid large areas of monocultures on landscape level and other
    sustainable soil management practices (see indicative list of actions -
     Long-term soil fertility and productivity
     Maintaining or increasing yields on productive soils over the
    long-term but also in short term (depending on the measures)
     Access to decontaminated sites, or soils that may otherwise
    remain or become degraded by desertification, compaction,
    salinisation etc
     Transparency and better decision making on taking agricultural
    lands to other uses
     Enhanced availability of possibilities for training and advice due
    to obligations on MS to achieve healthy soils (dedicated
    authorities and knowledge)
     Knowledge about the health of own soils by regular monitoring
    81
    (see examples in Table 7-3Error! Not a valid result for table.Error!
    Not a valid result for table.)- stage 1. The transition should be realised
    in such a way not to compromise the continuity of the soil use
     Need to take training and advice to access to relevant funding and
    ensure application of sustainable soil management practices – stage 1
    and 2
     Need to take measures to restore unhealthy soils depending on the
    situation of soils following the monitoring and assessment, in line with
    the guidance or requirements established by the authorities – stage 2.
    The restoration should be realised in such a way not to compromise
    the continuity of the soil use
     Up-front investment costs (new / different machinery, seed), potential
    decrease of quantity of production in the short term (depending on the
    measures)
     Potentially increased administrative burden (depending on the manner
    of implementation of the SHL by individual Member States);
     Financial support for sustainable soil management practices at
    national and EU level
     Discover and access more cost-effective production (e.g.
    decreasing use of inputs)
     Access to funding for precision farming techniques if provided
    by MS to achieve reduction of fertilizer and pesticide use, e.g.
    under Rural Development measures of the CAP
     Increased social and recognition for sustainable management as a
    result of increased consumer awareness
     Some of the agricultural products (grapes) depend highly on the
    quality of the soil, hence sustainable practices will result in
    market recognition as well.
     Cleaner water and air (due to less erosion, contaminants or run-
    off nutrients) in the immediate neighbourhood
     More resilience to flooding or drought
     Reduced need for local handling and transfer of sediments
    resulting from water erosion
     Increased knowledge and skills transfer and/or exchange across
    soil managers on sustainable soil management practices
    For the potential of such sustainable soil management measures to offset costs by benefits on short or longer term please see
    Landowners Only additional impacts listed here if the landowner is not the land
    manager
    Only additional impacts listed here if the landowner is not the land
    manager
     Allow access to authorities carrying out soil sampling
     Inform land managers of own land about status of soil health
     Ensuring long-term soil fertility and productivity and thus a
    stable or increased value of their land
     Solid legal baseline and better data to ensure value of land is not
    decreased while land is let out on lease / returned to the
    landowner
     Appropriate knowledge-base to inform on land use and possible
    change (e.g. from arable land to permanent grassland)
     Increased awareness and recognition for keeping land in a
    healthy state and contributing to healthy and functioning
    ecosystems
    National  Need to ensure compliance with the provisions of the SHL first by  Ensuring long-term soil fertility and productivity and thus
    82
    authorities transposing it (directive)
     Put the governance system in place: designate soil districts and
    authorities
     Set up the monitoring system and assess the situation of soils
     Coming up with guidance or/and rules on sustainable management
    practices and in stage 2 restoration measures
     Check compliance and ensure compliance
     Facilitate advice and training on SSM and access to funding
     Inform the main categories of stakeholders on their role and
    obligations
     Need to identify and fill in the public registers on contaminated sites
     Need to take measures to reduce what they identify as unacceptable
    risks in case of contaminated sites
     Need to provide for training and education of workers working on
    sites registered as contaminated
     Increased administrative burden in relation to monitoring activities
    (e.g. assessment of the data, determining trends, assessing the
    effectiveness of actions taken and identifying needs for additional
    action) or to national inventories for contaminated sites (e.g. IT
    infrastructure/website);
    improve their contribution to economy and food security
     Ensure good knowledge on soils in the country as an informed
    basis for high-level decision-making
     Set up favourable premises for SMEs and experts, research,
    development and training, in the field of sustainable soil
    management
     Ensure contribution of soil to attaining the countries carbon
    storage objectives (limiting loss of soil organic carbon,
    increasing storage of organic carbon in soils)
     Increased resilience to climate change by better water retention
    and erosion management
     Soil data and governance (soil districts) facilitate the
    implementation of other initiatives such as the carbon removal
    certification
     Remote data sensing developed at EU level would support MSs
    in need
    Land use planners  Need to consider soil health status and land take hierarchy when
    planning new infrastructure, urban and industrial settlements etc.
     Need to seek information about soil functions and how to make best
    use of soil functions for society in general
     Better knowledge and awareness about soil health and soil
    functions
     Availability of financial support based on incentives to ensure the
    general objective of the SHL is achieved
    Businesses –
    agro-food-
    forestry sector
     Need to increase understanding of environmental processes and how
    to ensure soil health
     Need to cover (e.g. with pooling over several farms) the short-term
    fluctuations in the quantity and quality of supplies related to the
    transition of each individual farm to sustainable soil management
    practices
     Due to increased consumer awareness of soil health, this may need to
    be given greater consideration in the manufacturing and processing of
    products and adjusted as necessary
     Ensuring long-term security of supplies (quantity and quality) for
    raw products due to soil fertility and quality
     Increased product attractiveness and sales when environmentally
    friendly production and marketing strategies convince consumers
     Better understanding and awareness of environmental processes
    and importance of soil health
     Increased social and market recognition for sustainable
    production as a result of increased consumer awareness,
    83
     Possibly adaptation of production and marketing strategies
     Need to support the farmers with training and financing to take up
    sustainable soil management practices (this will not be an obligation,
    but has already proven to be a win-win)
    including better income opportunities for all involved actors
    Businesses –
    other (depending
    on the type and
    relationship with
    soil management)
     Need to consider soil health status and land take hierarchy when
    planning new infrastructure, urban and industrial settlements etc.
     Need to seek information about soil functions and how to make best
    use of soil functions for society at large
     Need to follow the principles for land use change and ensure
    sustainable soil management, such as ensure permeability and water
    infiltration of urban grounds, include sufficient green infrastructure in
    urban and industrial areas
     Exploit options of de-sealing and recycling of sealed grounds
     Apply brownfield and land redevelopment
     Need to shift and adjust to products less damaging for soils
     Better understanding and awareness of environmental processes
    and importance of soil health
     Increased social recognition for sustainable management as a
    result of increased consumer awareness
     Access to restored/remediated land, and hence of higher market
    value, in urban areas already equipped with utilities networks
    (especially for project developers)
     Business and funding opportunities especially for SMEs on
    sustainable soil management, remote sensing etc.
     Increase in business opportunities for businesses / SMEs within
    individual Member States carrying out analysis of soil samples as
    a result of increased monitoring of soil (e.g. laboratories)
    Citizens  No direct obligation or cost  Improved public health, including increased air and water quality
    and higher recreational value (especially for those living close to
    polluted areas)
     Long-term food security
     Access to information on contaminated sites
     Access to healthier products (less contaminants)
     Higher awareness about importance of soil health, which will
    empower them to contribute to a healthier environment by
    purchasing sustainable produced food and biomass
     Improved protection can lead to an improved protection of
    cultural/natural heritage, human capacity and public health
     Improved landscape and recreational value of soils in the
    countryside and in urban areas, leading to improved living
    condition (creation of green spaces or recreational areas) and
    potential job creation connected to those.
     Job creation related to identification and restoration of
    contaminated sites (e.g. environmental consultants, geologists,
    84
    remediation engineers, lower-skilled workers, trainers, etc.).
    While it is currently not possible to give a full indication of quantified costs and benefits for all actions listed under Table 7-4 above,
    the table below gives an overview of the quantified costs and benefits for a selection of sustainable management practices for which
    data and estimations are available (see Annex 9 for details). It is important to note that: 1) whereas the long-term benefits (appearing
    under ‘additional benefits’ in the table) were not quantified for these practices in this study, they are reflected under the costs of
    degradation described in chapter 2.1.4 above; 2) the costs/benefits are aggregated at EU level, however in practice they may be used at
    a smaller scale (this is left as explained to be decided at national level).
    Table 7-5: Impacts of certain sustainable soil management practices
    Practice Costs Quantified benefits Additional benefits Potential challenges
    Cover crops
     Average total costs of
    cover crop
    implementation:
    262 EUR/ha
     Total costs for
    application of cover
    crops to all arable
    bare soils in Europe:
    5.8 billion EUR
     Yield increase in main cereal: 16 %,
    equating to an additional value of 8.8
    billion EUR at EU level
     Yield increase in potato by 3
    tonnes/ha, equating to an additional
    value of 767 EUR/ha and an
    additional total of 264.5 million EUR
    at EU level
     Saving in nitrate fertiliser costs:
    52 – 73 EUR/ha, equating to 1.2 – 1.6
    billion EUR pa for all bare arable
    soils in Europe
     Increased soil nutrient and water
    retention
     Improved soil structure and soil
    quality
     Reduced risk of erosion, surface run-
    off, and diffuse pollution
     Reduced soil compaction
     Reduced biodiversity loss
     Improved soil health, supporting
    higher yields
     Rotational conflicts
     Partially increased weed
    pressure
    Reduced
    tillage
     Reduced value from
    grain crops due to
    reduced yields on EU
    level:
    12.9 billion EUR pa
     Costs for weed
    control: 35-100
    EUR/ha
     Reduction of overall operation costs
    compared to conventional tillage:
    194.40 EUR/ha, equating to savings of
    11.9 billion EUR at EU level
     Approximate average saving in
    reduced tillage: 116 EUR/ha
     Estimated profit increase: 108 – 123
    EUR/ha
     Increase in soil organic carbon
     Improved GHG emission mitigation
     Reduced soil erosion
     Improved soil biodiversity
    (earthworms)
     Improved soil health, supporting
    higher yields in the medium- to long-
    term
     Reduced need for artificial inputs in
     Often initial short-term
    decreases in crop yields
    (average reduction of 8.6 %)
     Risk of higher need for weed
    control
    85
    the medium- to long-term
    Crop
    rotation
     Costs for
    implementation of
    one additional crop
    over a five-year
    period:
    61 EUR/ha, and
    0.6 billion EUR in
    total for all land used
    for barley in the EU
     Increased market revenues from
    introducing one additional crop over a
    five-year period: 289.2 EUR/ha, and a
    total additional benefit of 3 billion
    EUR for barley growing in the EU
     Lower incidence of weeds, insects,
    and plant diseases
     Improved water holding capacity and
    aggregate stability
     Increase in soil organic carbon
     Increased soil nutrient retention
     Improved GHG emission mitigation
     Improved soil health, supporting
    higher yields
     Selection of crop composition
    to maximise benefits
     Harmonisation of rotation
    cycles
     Integration of extra crops in
    standard rotations
     Potential need for investment
    Use of
    organic
    manures
     Estimated costs of
    investment for
    storage and ongoing
    application on farm
    level:
    1,543 – 9,646 EUR
    pa
     Estimated costs of
    the implementation of
    the use of organic
    manure at EU level:
    between 8 – 8.9
    billion EUR pa
     Manure can save costs on chemical
    fertilisers in the range of 82-140
    EUR/ha
     The estimated benefit per farm is
    approximately in the range of 1,427-
    2,436 EUR pa
     Estimated benefits of the
    implementation of the use organic
    manure at EU level:
    approximately 1 billion EUR pa
     Reduced nutrient leaching
     Enhanced microbiological activity
     Increase in soil organic carbon
     Reduced biodiversity loss
     Reduced soil compaction
     Improved soil health
     Potentially increased logistic
    effort for farms without
    livestock
     Relatively high one-off costs
    for installation of storage
    facility
     Limits on use in nitrates-
    polluted areas
    Reduced
    stocking
    density
     Costs for temporary
    relocation of
    livestock from certain
    grassland areas: < 8.1
    billion EUR pa
     Savings through reduction of soil
    compaction: 0.6 billion EUR – 2.7
    billion EUR pa
     Reduced soil compaction
     Reduced soil erosion
     Increased biodiversity
     Improved soil health, leading to
    increased yields in the medium- and
    long-term
     Temporary relocation of
    livestock from certain grassland
    areas may not be feasible for
    some farms
    Notes: Selected SSM practices are widely accepted and applicable SSM practices across the EU; the analysis is based on an extensive literature review, however
    this is limited to these practices; while there is good evidence of the benefits of SSM practice at farm level, there are a number of limitations and gaps in the
    evidence base (quantitative data not always available, strong differences in impacts due to different local conditions, limited availability of studies, often not
    86
    available for MS level, etc), leading to the need to simplify some assumptions; the quantified benefits are those accrued immediately (yields from additional
    crops, savings) and that could thus be measured over a short period of time, not those resulting from the improvement of soil health and quality.89 However, the
    latter are the real added-value of improving soil health – for example, earthworm presence in agricultural soil (positively influenced by reduced tillage) leads to a
    25% increase in crop yield and a 23% increase in aboveground biodiversity.90 The costs are also higher at the beginning as they include up-front investments
    costs; detailed information in Annex 9, 11.3 – 11.7.
    89
    For example, there is no quantification of the effect on health of the huge loss of nutrients that have fallen between 10 and 100 percent in foods (Cu -76% in vegetables and -24%
    in meat, Ca – 40% in each, K -16% etc) and are ascribed mainly to loss of soil quality and of the benefits of reverting this.
    90
    https://www.nature.com/articles/srep06365
    87
    7.1.3 Overview of impacts on competitiveness
    Table 7-6: Overview
    Dimensions of competitiveness Impact of the preferred option References to sub-sections of the
    main report or annexes
    Cost and price competitiveness + Part 1/3 of the SWD, Chapter 3
    Part 1/3 of the SWD, Chapter 6
    Part 3/3 of the SWD, Annex 11
    Capacity to innovate ++ Part 1/3 of the SWD, Chapter 3
    Part 1/3 of the SWD, Chapter 7
    International competitiveness 0* Part 1/3 of the SWD, Chapter 3
    Part 3/3 of the SWD, Annex 10
    SME competitiveness + Part 1/3 of the SWD, Chapter 7
    Part 3/3 of the SWD, Annex 11
    Part 3/3 of the SWD, Annex 11
    *= note: on a longer time horizon, this is likely to be a positive (+) impact
    Cost and price competitiveness
    The preferred option is likely to impact cost and prize competitiveness of economic actors based
    in the EU, both directly and indirectly. Costs can be expected from the implementation of
    measures, particularly those in relation to sustainable soil management (block 3), identification
    and investigation of contaminated sites (block 4), restoration (block 5) and to a lesser extent
    monitoring (block 2). The nature of these costs will vary significantly depending upon the exact
    measures which Members States select due to the flexibility offered allowing for local conditions
    to be reflected, and disproportionately costly measures to be avoided. However, the costs
    associated with the preferred option are lower than the positive economic impacts, particularly
    when analysing over medium/long-term time horizons. In the short term, the competitiveness
    may be nevertheless temporarily affected negatively in case a Member State would not
    adequately support the costs of the transition to sustainable soil management practices or the
    restoration measures, before the benefits are reaped. However, the longer-term benefits, such as
    maintaining or increasing soil fertility or reducing input use, can ensure long-term productivity
    and reduce costs, thus increasing competitiveness in the long term.
    The key economic actors impacted by the preferred option are likely to be the landowners and
    managers who rely upon soils as a key input for their production processes, e.g. foresters,
    agricultural operators and industry. For these actors, the preferred option has the potential to
    diversify production systems, resulting in greater resilience to climate fluctuations of their
    businesses, with subsequent cascading impacts on the value chains that they supply.
    Furthermore, diversified and more sustainable production systems which maintain or increase
    soil health will generate stabilised or increased yields from food, feed and biomass production in
    the long-term. The analysis offered in Annex 11 outlines such economic benefits.
    However, not all activities prescribed under the preferred option will lead to immediate positive
    impacts on competitiveness for those incurring the costs. For example, lower agricultural yields
    can be expected from some restoration activities (such as the introduction of seasonal non-
    productive zones), yet these can be partially overcome through knowledge sharing, support from
    national and EU funds, increased soil fertility and resilience in the longer run. Furthermore, some
    88
    of the economic benefits will occur for different stakeholders and society as a whole (e.g. climate
    benefits, protection of shared water resources, public health, job creation). However, common
    criteria, principles and management practices established by the EU and MS will help to
    stimulate standardised yet flexible approaches to soil management which will ultimately lead to
    efficiency gains in the long term for soil managers. This will also reduce internal market
    distortions and unfair competition. Currently, national legislation targeting soil health is
    divergent, resulting in contrasting obligations for economic actors. Ensuring a level-playing field
    across all Member States in relation to soil policies will ensure a better and fairer functioning of
    the internal market.
    Capacity to innovate
    The preferred option will lead to more innovation in tools, instruments, practices and methods to
    monitor, assess and improve soil health in the EU. It is foreseen that technological development
    in, for example, the use of monitoring approaches (eDNA, remote sensing, use of space data and
    services, in-field monitoring systems) will further enhance and stimulate soil-related research in
    the EU, further motivated through EU funding mechanisms. The intensified use of technologies
    such as precision farming and remote sensing are likely to lead to efficiency gains in the long-
    term, which could imply cost savings for Member State monitoring authorities/agencies. In
    addition, such uptake in innovative solutions is likely to increase the competitive edge of the EU
    companies in relation to expertise and technologies exportable to non-EU countries.
    International competitiveness
    The implementation of the preferred option is likely to generate impacts on international
    competitiveness. The most obvious is that non-EU producers would not be subject to the costs to
    comply with obligations stemming from EU legislation. These costs incurred on EU SMEs and
    sectors (through trade and finance flows) can negatively impact the EU’s international
    competitiveness footing in the short term, yet it is likely that international competitiveness in the
    medium/long-term will benefit from the implementation of the preferred option (e.g. improved
    productivity, trade, jobs public health) as measures taken will be proportionate and net
    beneficial. Through its implementation, the long-term sustainability of EU soils will be secured,
    whereas geographic locations with less stringent legislation will likely continue to be exposed to
    continued soil degradation amplified by climate change events. Ultimately, it is expected that
    this would place the EU in a better competitive position in the long-term, e.g. as regards to the
    export of expertise and technologies to solve soil-related issues.
    SME competitiveness
    The results of the SME test (see Annex 11.3) show that this initiative is considered relevant for
    SMEs, since the business sectors that are expected to be indirectly concerned by at least some
    aspects include:
     Agriculture and forestry and related extension services (where micro SMEs such as farmers
    operate)
     Business activities that have polluted soil (SMEs could be part of them)
     Remediation of contaminated sites (it is often SMEs operating in this sector)
     Research and laboratories (it is often SMEs operating in this sector)
    89
    Following the obligations for Member States to assess and monitor soil health, use soil
    sustainably and restore unhealthy soils, there is expected to be a direct and positive impact on the
    conduct of business and position of SMEs in the sector of research and laboratories, remediation
    of contaminated sites as well as in advisory services linked with soil health within each Member
    State due to the increase in their services and from innovation. In these sectors, it is estimated
    that the SHL package could have an associated employment effect of 35,900 FTEs on an
    ongoing basis over the first ~20 years, of which SMEs are expected to profit.
    In case the cost of remediation of contaminated sites falls on private companies, given the
    significance of costs, there may be important impacts for SMEs and on the sectoral
    competitiveness, trade, and investment flows of affected sectors as producers in non-EU
    countries would not be subject to the same costs. SMEs could be more vulnerable to additional
    costs. The preferred option leaves a significant degree of flexibility and discretion to Member
    States to design the measures in such a way that they minimize potential negative impacts on
    businesses and in particular SMEs. While the problem of soil degradation needs to be addressed
    urgently, the target date of 2050 for achieving healthy soils provides a proportionate timescale to
    realize the transition while phasing it so that adverse impacts for SMEs can be minimized.
    Since the Soil Health Law provisions require a transition from unsustainable to sustainable
    management practices, and the implementation of restoration measures where soils are assessed
    as unhealthy, whenever restoration is possible, small and medium enterprises acting in particular
    in the agricultural and forestry sectors are expected to face the need for additional resources,
    human capital and face transition risks (e.g. in terms of skills and training). At the same time,
    additional implementation costs are expected to lead to significant employment effects
    associated. The estimation of these effects presents high uncertainty; however, using illustrative
    costs and simplified extrapolation to EU level, it is estimated that 300,000 to 420,000 annual
    working units (AWUs) could be created associated with implementation of three SSM practices
    EU-wide on an ongoing basis.
    7.2 Legal form
    The Soil Health Law will provide a coherent framework for soil assessment, monitoring,
    sustainable management and restoration, and will indicate the goals and targets to be achieved by
    Member States in 2050. The variability of soil condition and uses across the EU, as well as the
    flexibility left to the Member States in the preferred option, would fit a directive as a legal
    instrument. A directive would provide the necessary flexibility to Member States to reach the
    2050 objective and implement the necessary measures in a manner adapted to the specific
    national context, so respecting the subsidiarity principle. It would indeed be difficult to design a
    ‘one size fits all’ regulation (along the lines of option 4) that would regulate all the necessary
    detail at EU level and directly apply at Member States’ level, especially considering the diversity
    of soils and conditions affecting them at local level.
    The transposition step is absolutely needed to determine the correct adaptation of the frame to
    the national specificities, despite the urgency necessary for action. To address the urgency, the
    preferred option provides, where the choice is left to the Member States, indicative solutions and
    assistance to facilitate a swift national transposition.
    90
    7.3 Overview of costs and benefits
    The overall preferred option is designed to take action and tackle the costs of no action, due in
    particular to ecosystem services loss from soil degradation. The detailed costs and benefits are
    summarized here below in Table 7-7 and used for the estimation of the benefit to cost ratio. Not
    all the impacts (in particular benefits) of the SHL could been quantified and monetised, in
    particular the off-site benefits (see Table 2-4). There is considerable uncertainty around many of
    the quantitative estimates. Nevertheless, the temporal profile of the impacts was assessed to
    present an overall net-present value or benefit-cost ratio for the SHL after discounting (cfr. annex
    11).
    While noting the uncertainty on the estimated benefits, the calculation assumes an estimate of
    annual benefits of the order of EUR 50 billion (excluding contamination) – based on the results
    from theTable 5-2 (benefits from SHL as reduction of the costs of soil degradation after
    deducting contributions from other initiatives in the baseline – upper end of quantified costs) -
    plus a prudent amount of EUR 24.4 billion for contamination – taken as the intermediate
    estimation between the lower and upper quantified value for soil contamination (which differ by
    a factor of about one hundred) – see costs of soil degradation from section 2.1.4. The benefit/cost
    ratio obtained with these values (see below) results to be sensibly lower that other comparable
    estimations available in literature: this indicates that the values chosen are conservative and
    prudent.
    Table 7-7: The benefit/cost ratio
    Quantified
    effect
    Effect estimate (2023
    prices)
    Explanation of point estimate
    Assumptions around temporal nature
    of effect
    Benefit –
    avoided costs of
    soil degradation
    (excl.
    contamination)
    EUR 50 bn pa
    - Estimate of the annual costs
    caused by soil degradation.
    - Represents the benefits that can
    be captured should all soils
    achieve good health.
    - Hence this represents the value
    that can be captured as from
    2050.
    - SHL achieves EUR 50 bn pa benefits by
    2050, and each year after.
    - Benefits will start to accrue when
    Member States begin to implement SSM
    and restoration measures.
    - For simplicity, assume linear increasing
    trend from start date to 2050
    Benefit –
    avoided costs of
    soil degradation
    (contamination)
    EUR 24.4 bn pa
    - Estimate of the annual costs
    caused by soil degradation.
    - Represents the benefits that can
    be captured should all CS be
    remediated.
    - Hence this represents the value
    that can be captured as from
    2050.
    - SHL achieves EUR 24.4 bn pa benefits
    by 2050, and each year after.
    - Benefits will start to accrue when
    Member States begin to remediate CS.
    - For simplicity, assume linear increasing
    trend from start date to 2050
    Costs of
    enlarged
    monitoring
    network
    EUR 46 m pa
    - Estimate of annual cost of
    enlarged network
    - Annual cost spreads total monitoring
    cost over each 5-year campaign. Hence
    assume flat cost pa.
    Costs to
    identify and
    investigate
    contaminated
    sites
    Total EUR 29 bn (1.9
    spread over 15 years)
    - This represents the total,
    cumulative cost of identifying
    and investigating all CS.
    - Member States have to set up the register
    of CS.
    - Costs assume flat, constant trend over
    investigation period. Assume full
    investigation period lasts 15 years.
    - Once all sites have been identified and
    91
    Quantified
    effect
    Effect estimate (2023
    prices)
    Explanation of point estimate
    Assumptions around temporal nature
    of effect
    investigated, assume no ongoing cost.
    Cost of
    remediating
    contaminated
    sites
    Total EUR 24.9 bn (1 bn
    spread over 25 years)
    - This represents the total, cost
    of remediating all CS.
    - Costs will accrue when Member States
    remediate CS.
    - For simplicity, assume flat, constant
    trend in cost increase from start date to
    2050
    Cost of
    implementing
    SSM
    EUR 28 bn to 38 bn pa
    based on illustrative sample
    of 5 measures.
    (2006 IA estimate based on
    4 agriculture threats +
    forestry and construction
    measures totalled EUR
    20.3 bn)
    - Illustrative estimates of total,
    annual costs of SSM to improve
    soils to good health
    - Costs are ongoing once
    deployed, not one-off.
    - Represents the costs that can be
    captured should all soils achieve
    good health. Hence maximum
    benefits are achieved as from
    2050.
    - Costs will start to accrue when Member
    States begin to implement SSM and
    restoration measures.
    - For simplicity, linear increasing trend
    from start date to 2050, and constant
    thereafter.
    Additional
    administrative
    burden -
    upfront
    EUR 48 m
    - Total upfront costs to Member
    States to implement different
    elements of the SHL package.
    - Costs will likely begin to impact at
    transposition.
    - Costs will then be spread over an
    implementation period of a number of
    years as Member States set up functions
    and systems to implement different
    elements of the SHL. This period is
    somewhat uncertain, but assume this lasts
    5 years. Costs in practice may vary over
    this period, but assume flat, constant
    profile for simplicity with equal costs in
    each of the 5 years.
    Additional
    administrative
    burden -
    ongoing
    EUR 8.0 m pa
    - Total ongoing costs to Member
    States and businesses to
    implement different elements of
    the SHL package.
    - Costs will begin to impact after
    transposition.
    - Costs will then occur each year on an
    ongoing basis. Costs assume flat, constant
    profile for simplicity.
    92
    Many of the impacts have a different time profile but continue on an ongoing basis until and
    after 2050. An appraisal period to 2060 has been selected to capture the ongoing benefits (and
    costs) of soils in good soil health after 2050. All impacts are discounted to 2020, using a discount
    rate of 3% (as recommended in the Better Regulation Toolbox). Based on the assumptions in the
    table above, the figure below depicts the temporal trend of impacts over the appraisal period in
    5-year steps. The cumulative, discounted present value of each effect and net-present value and
    benefit-cost ratio of the SHL package is then presented in the table below.
    Figure 7-2: Temporal profile of impacts
    The cumulative, discounted present value of each effect and net-present value and benefit-cost
    ratio of the SHL package is then presented below.
    Table 7.8: Present value of impacts, and summary economic metrics
    Quantified effect
    Discounted present value (EUR m, 2023
    prices, discounted to 2023, cumulative over
    appraisal period to 2060)
    Benefit – avoided costs of soil degradation (excl.
    contamination)
    550,000
    Benefit – avoided costs of soil degradation
    (contamination)
    230,000
    Costs of enlarged monitoring network -940
    Costs to identify CS -22,000
    Cost of remediating CS -16,000
    Cost of implementing SSM* -420,000
    Additional administrative burden - upfront -41
    Additional administrative burden - ongoing -160
    93
    Quantified effect
    Discounted present value (EUR m, 2023
    prices, discounted to 2023, cumulative over
    appraisal period to 2060)
    NET PRESENT VALUE 320,000
    BENEFIT-COST RATIO 1.70
    Notes: *Adopts high end of the range of EUR 35bn pa
    Under the given assumptions, the quantified impacts suggest that the preferred option will likely
    deliver a significant net benefit estimated to be around EUR 320bn (2023 prices, discounted to
    2020) over the appraisal period to 2060. This net benefit would become greater when the
    appraisal period would be extended beyond 2060 to further capture the ongoing benefits. The
    benefit-cost ratio of the preferred option over the appraisal period is around 1.7. This is lower
    than other benefit-cost ratios taken from the literature, in particular:
     The cost of inaction on soil degradation, which outweighs the cost of action by a factor of 6
    in Europe;91
    and
     Every €1 investment in land restoration brings an economic return of €8 to €38.92
     A report by the ELD initiative93
    concluded that investing in sustainable land management is
    consistently shown to be economically rewarding with benefits outweighing costs severalfold
    in most cases.
    Different studies have adopted different approaches to estimating both benefits and costs. The
    BCR of 1.7 in this impact assessment is tailored for the preferred option and is a lower bound
    estimate which would be higher if a lower bound cost of SSM measures is applied, or when the
    appraisal period is extended. The calculated BCR is consistent with scientific findings that
    actions to sustainably manage, restore and remediate soils delivers a net benefit in the long-run.
    While this calculation estimates the overall ratio of sustainable soil management and soil
    restoration, there may be specific restoration cases where costs are excessive and
    disproportionate to the benefits and would not be justified. The staged approach and the
    flexibility provided to Member States in the preferred options provide a safety mechanism to
    avoid unjustified obligations for those extreme cases.
    Given the uncertainties in the estimation of costs and benefits and the impact of such
    uncertainties on the estimation of the BCR, a sensitivity analysis has been performed on those
    variables.
    The results are the following (see Annex 11 section 2.2.1 for details):
    - For the BCR a variation of +/- 30% in the benefits translates into a maximum value of
    2.05 and a minimum of 1.33, while a variation of +/- 30% in the costs makes it variate to
    a minimum of 1.33 to a maximum of 2.34.
    91
    Nkonya et al. (2016), Economics of Land Degradation and Improvement - A Global Assessment for Sustainable
    Development."
    92
    https://ec.europa.eu/commission/presscorner/detail/en/ip_22_3746
    93
    https://www.eld-initiative.org/fileadmin/ELD_Filter_Tool/Publication_The_Value_of_Land__Reviewed_/ELD-main-
    report_en_10_web_72dpi.pdf
    94
    - These figures show that the conclusions based on the calculated central value of costs and
    benefits maintain their validity within a significant range of uncertainty of costs and
    inputs.
    7.3.1 Impacts on urban and rural areas
    The preferred option is likely to have a different impact on rural and urban areas. Sustainable soil
    management and restoration measures (except remediation) are more likely to impact rural areas.
    Although some measures will be delivered in urban areas, the measures will predominantly
    impact agricultural and forest land, covering around 80% of the EU. As a consequence, the costs
    and benefits of implementing these measures will also fall more so on rural areas.
    Table 7.9: Costs and benefits for certain stakeholders (2023 prices)
    Stakeholder
    type
    Costs Benefits
    Rural
    - Private costs of
    implementing
    SSM and
    restoration in
    agricultural and
    forest soils –
    illustrative range
    of 28 bn to 38 bn
    EUR pa.
    - Private SSM benefits (increased yield, lower input costs) for agricultural and forest
    land managers – illustrative range of 20 bn to 30 bn EUR pa.
    - ‘Off-site’ benefits of SSM to other businesses (e.g. reduction in sediment removal, or
    infrastructure repair). Partial estimate ranges from 1.0 bn to 18.5 bn EUR pa
    - Off-site’ benefits to local communities (e.g. reduction in flooding risk) – benefit per
    landslide event avoided is estimated to be 1.7 bn EUR.
    - Employment benefits for local communities - SSM practices could deliver a further
    300,000 to 420,000 extra annual working units (AWUs) pa.
    Urban / semi-
    urban
    - Cost to private
    sector of 1,110m
    EUR pa for
    identification and
    569 m EUR pa
    for remediation of
    CS (although may
    be spread across
    wider portfolios
    of sites)
    - Private costs of
    implementing
    SSM and
    restoration
    measures on
    urban soils.
    - Increase in value of remediated land – estimated ongoing benefit of €12 - €59 m pa if
    used for agricultural purposes, higher for other uses. Remediation unlocks brownfield
    redevelopment potential and reduces need for additional sealing and land take.
    - ‘Off-site’ benefits of remediation of CS to businesses (e.g. reduction in costs of water
    treatment)
    - ‘Off-site’ benefits of remediation of CS for local citizens (e.g. reduction in health
    impacts linked to exposure to hazardous substances)
    - Total ‘off-site’ benefits of CS remediation estimated to range from EUR 3.2 bn – 24.1
    bn (2023 prices)
    - Investigation and remediation of CS could deliver a jobs benefit of 34,000 FTEs over
    the deployment period (proportion of which could fall to local community)
    - Benefits of restoration of urban soils - encourage more sustainable development of
    industry, residence, and tourism in urban areas94,95
    7.3.2 Available funding and expertise
    The transition to sustainable soil management requires investments and availability of
    information, knowledge and advice, particularly for land managers to reap the long-term benefits
    of healthy soils. Successful implementation of the preferred option will require tapping into
    various sources of funding at European, national, regional and local level. Therefore, this impact
    94
    https://sustainablesoils.org/images/pdf/SUSHI.pdf
    95
    https://webgate.ec.europa.eu/life/publicWebsite/project/details/1817
    95
    assessment is accompanied by a Staff Working Document (SWD) with an overview of the 2021-
    2027 EU Multiannual Financial Framework (MFF) funding opportunities available for the
    protection, sustainable management, and restoration of soils. The SWD targets different
    stakeholder groups (business, practitioners, public sector, research, civil society) and provides
    guidance on how to successfully make use of available EU funding to finance the transition. It
    explains the eligibility criteria, application process, thematic priorities and conditions of EU
    funds such as e.g. Horizon Europe and its Mission ‘A Soil Deal for Europe’, the CAP, Cohesion
    Funds, the LIFE programme, the Recovery and Resilience Facility or InvestEU, and their
    relevance in relation to soil health. As announced in the Soil Strategy, the Commission will also
    set up a dialogue with the public, private and financial sector to see how financing can support
    sustainable management and restoration of soils.
    The Mission ‘A Soil Deal for Europe’, with a total budget of +/- 1 billion euro, will play a
    crucial role in developing and sharing the knowledge on soil health. The Mission will establish
    100 living labs and lighthouses by 2030 to lead the transition towards healthy soils and to co-
    create knowledge, test sustainable soil management solutions and demonstrate their value in real-
    life conditions. The Mission will also fund an ambitious soil research and innovation
    programme, contribute to the development of a harmonised EU soil monitoring framework and
    help to raise awareness on the importance of soil health.
    Member States will be able to exchange knowledge, experience and expertise in several
    interconnected EU platforms on soil health:
     For the implementation of the Soil Health Law, the Commission would be assisted by a soil
    health committee where Member States can exchange and coordinate best practices;
     The Enlarged Soil Expert Group with Member States’ experts and stakeholder
    representatives will continue to support the Commission in the implementation of the Soil
    Strategy for 2030;
     The European Environment Agency provides support through the Thematic Group on Soil
    and the Working Group on Soil Contamination under the EIONET Group on Land Systems;
     The EU Soil Observatory, led by JRC, has set up a stakeholder forum, including Member
    States, to exchange on the state of knowledge on soil health;
     The European Soil Partnership of Member States and non-governmental stakeholders
    facilitates the exchange of knowledge and technologies for sustainable soil management. The
    network is linked to the Global Soil Partnership and implements region-specific aspects of
    the global soil protection agenda.
    7.4 Coherence with other policies
    The Soil Health Law will work in synergy with and add value to the existing acquis: especially
    the Common Agricultural Policy, the Water Framework and daughter Directives, the Birds and
    Habitat Directives, the upcoming Nature Restoration Regulation, the revised LULUCF
    Regulation, and EU policies on air, climate, chemicals, waste, industrial emissions, and
    environmental liability. It will complement the acquis with a clear time bound target, a definition
    of what soil health entails, and a common understanding of sustainable soil management,
    restoration and remediation principles. In that way, the Soil Health Law will work in synergy and
    become the reference to guide other policies towards enhanced soil health. The scope will cover
    the entire terrestrial territory of the EU and all land uses. Significant contributions to climate
    96
    policies will be established following from carbon removal, storage and disaster risk reduction
    services of healthy soil ecosystems. Synergies with several related initiatives such as the
    strategies on soils, forest, climate adaptation, biodiversity, bioeconomy, farm to fork, and the
    plans on zero pollution and circular economy and others will be ensured.
    The implementation of the Soil Health Law will represent a major contribution to food security
    and very likely to quality of food. Indeed, according to a recent analysis done by the Commission
    services96
    the current high input intensive agricultural model, based on chemical pesticides, is
    likely to pose a food security threat in the medium term due to a loss of biodiversity, the likely
    increase in pests, decline in soil health and loss of pollinators which are essential to agricultural
    production. In the EU, 95% of food is produced on soil97
    and depends on soil health. Intensive
    agriculture with high chemical inputs together with unsustainable drainage increased potential
    for soil erosion. Once the soil is degraded, food production is at risk and requiring time and
    effort to revert to healthy condition and full production capacity. Certain forms of soil
    degradation can take decades or even hundreds of years to restore. Degraded soils also lose the
    capacity to filter contaminants, thereby releasing pollutants which may end up in the
    groundwater or enter the food chain, where they can pose a threat to food safety.
    Monitoring, sustainable soil management and restoration are key measures to maintain and
    enhance soil fertility on arable land. The new CAP Strategic Plans for 2023-2027 already address
    part of these problems by ensuring minimum soil management standards e.g. for crop rotation,
    soil cover, erosion risk management as well as a number of voluntary measures. The Soil Health
    Law which will address all aspects of soil degradation will further improve the provision of
    sufficient, safe and nutritious food. The Soil Health Law will help to secure our access to food in
    the long-term. A range of factors across the food system, including the whole value chain from
    production practices, technology, processing methods, supply chains and logistics, consumption
    patterns, will have to make a transition to make all soils healthy by 2050.
    7.5 Simplification and improved efficiency
    As a new piece of legislation, the Soil Health Directive is not a simplification of existing
    legislation. However, the coherence with other legislation has been considered to ensure that
    there is no duplication or unnecessary burden in reaching the agreed objectives, and indeed the
    different pieces of legislation should complement and work in synergy.
    7.6 Application of the ‘one in, one out’ approach
    This impact assessment has assessed the administrative costs for public authorities and
    businesses for all policy measures. No costs have been identified for citizens (Annex 3).
    Administrative costs for businesses have been identified only for one policy measure i.e the
    identification of contaminated sites, for the part concerning the registration of investigation and
    risk assessment results. As a consequence, the administrative cost relevant for the ‘one in, one
    out’ approach is EUR 9.1 million per annum. However, the actual administrative burden (as
    96
    SWD(2023) 4 final, Commission Staff Working Document “Drivers of food security”
    97
    FAO (2022): Soils for nutrition: state of the art. https://doi.org/10.4060/cc0900en.
    97
    opposed to costs) element for offsetting will be smaller as not all of the costs are additional to the
    baseline.
    8 HOW WILL ACTUAL IMPACTS BE MONITORED AND EVALUATED?
    Given the importance of monitoring to the delivery of the objectives, the governance and
    monitoring process has already been considered as part of the options. The preferred option
    reflects the need for the Member States to regularly and adequately assess the soil health and
    monitor its evolution over time, together with the monitoring of the effectiveness of the measures
    taken, together with reporting obligations. This will allow an evaluation of the impact of the SHL
    based on core indicators in the form of factual data along with information on different measures
    undertaken, and also allow for best practice to be shared between soil districts.
    It will be up to the Member States to set up a monitoring system, usually through adapting their
    existing ones. The determination by the Member States of soil districts and their authorities will
    allow a governance process that ensures coherence and adaptation of the actions to the local
    context, following the principle of subsidiarity.
    The programmes of measures will indicate and describe Member States’ actions to ensure and
    monitor the required implementation of sustainable soil management and restoration practices.
    All efforts will be made to keep the burden of reporting low. Coherence with other monitoring
    and reporting requirements relevant to soil will be ensured, such as those under the Birds and
    Habitats Directives, and the Natura 2000 network of protected areas established thereunder,
    Water Framework Directive, the River Basin Management Plans, and the Common Agricultural
    Policy as well as under the Nature Restoration Law proposal and the upcoming Forest
    Observation Law proposal. This will allow for administrative and cost synergies at Member
    States level. Another example is the Land Use, Land Use Change and Forestry (LULUCF)
    Regulation, which was recently revised and where the target is distributed among Member States
    along yearly trajectories, and its achievement is underpinned by spatially explicit monitoring and
    robust governance. Actions taken by Member States to monitor and achieve their LULUCF
    target will be in synergy with the objectives of the Soil Health Law.
    Furthermore, the oversight system at EU level based on LUCAS can provide consistency and a
    needed independent evaluation of the progress. The intensified use of new technologies in areas
    like remote sensing and earth observation (Copernicus and LUCAS) supported by EU funding
    and research and innovation policy shall accompany and support the efforts made.