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Cost of Regeneration of Scots Pine (Pinus sylvestris L.) Crops in National Forests
Silvicultural processes are an essential issue of rational forest management. Both man-made (artificial) and natural restoration methods are used in European forestry. A study of the cost drivers of forest restoration from the early stages of land clearing to cultivation was conducted for Scots pine tracts in a coniferous forest habitat. The cost data were tested for homogeneity of variance (Levene’s test) and normality (Shapiro–Wilk test) using a significance level of α = 0.05. The research indicated that the cost of artificial restoration (planting) of a pine forest is about 30% higher than the cost of natural restoration. The research also indicated that the main cost driver (about 35%) of the artificial restoration process was seedlings and planting costs. Further, the viability of supplementing natural planting with artificial planting was confirmed.
Taxonomy Regulation as a New Instrument for the Sustainable Management of the Forest Environment in Europe
Regulation (EU) 2020/852 of the European Parliament, also known as the Taxonomy Regulation, facilitates environmentally sustainable investments. It is part of the concept of the European Green Deal and a ‘tool’ for financial institutions, enterprises, and investors, facilitating the assessment of the environmental impact of a particular project. The Regulation contains the criteria an activity must meet to be considered environmentally sustainable. The role of the Taxonomy Regulation is to enable the flow of public and private capital towards ecological and sustainable activities. The document does not need to be implemented into the legal order of individual EU member-states, which results in its direct application. The main financial instruments enabling the achievement of the goals of the Taxonomy Regulation may be green bonds and other forms of capital raising by entrepreneurs and forest ownership structures. The assumption of the Regulation is to achieve the principles of sustainable environmental activity when spending funds obtained from private investors. It is an issue of key significance to identify the areas of management and financial accounting in the operational activities of forest enterprises that can be qualified for the Taxonomy Regulation. Forestry activities, including the processes mentioned therein, the objectives of the New EU Forest Strategy, and the LULUCF Regulation, are to play an essential role in reducing greenhouse gas emissions. The role of forestry in the supply chain in its broad sense is also considered. Forestry and forest management can receive capital for sustainable development due to the threat resulting from exclusions that strengthen the protective function of the forest (the protection of biodiversity). These processes will occur at the expense of production and numerous social functions.