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1. An activity shall do no significant harm to the environment and may generate co-benefits for one or more of the following sustainability objectives:

(a) climate change mitigation beyond the net carbon removal benefit and net soil emission reduction benefit referred to in Article 4(1) and (2);

(b) climate change adaptation;

(c) the sustainable use and protection of water and marine resources;

(d) transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;

(e) pollution prevention and control;

(f) protection and restoration of biodiversity and ecosystems, including soil health as well as avoidance of land degradation.

2. A carbon farming activity shall at least generate co-benefits for the sustainability objective referred to in paragraph 1, point (f).

3. For the purposes of paragraph 1 of this Article, an activity shall comply with the minimum sustainability requirements laid down in the applicable certification methodologies set out in the delegated acts adopted pursuant to Article 8. The minimum sustainability requirements shall:

(a) take into account the impact both within and outside the Union and local conditions;

(b) where appropriate, be consistent with the technical screening criteria for the ‘do no significant harm’ principle;

(c) promote the sustainability of forest and agriculture biomass raw material in accordance with the sustainability and greenhouse gas emissions saving criteria for biofuels, bioliquids and biomass fuels laid down in Article 29 of Directive (EU) 2018/2001.

4. Where an operator or group of operators reports co-benefits that contribute to the sustainability objectives referred to in paragraph 1 of this Article beyond the minimum sustainability requirements referred to in paragraph 3 of this Article, that operator or group of operators shall comply with the applicable certification methodologies set out in the delegated acts adopted pursuant to Article 8. Those certification methodologies shall include elements to incentivise as much as possible the generation of co-benefits going beyond the minimum sustainability requirements, in particular for the objective referred to in paragraph 1, point (f), of this Article.