The role of forests in reaching the environmental policies targets of the European Union (EU) is being increasingly recognised. Consequently, investing in the forest sector takes on a fundamental role. Different funding opportunities are already in place in the EU, but there are some limitations in accessing them. New funding opportunities arose more recently. To support the recovery process of Member States (MS) after the Covid-19 pandemic, the EU is making significant efforts through NextGenerationEU, funding MS after the European Commission (EC) approval of the National Recovery and Resilience Plans (NRRPs). No specific guidelines are present to finance the forest sector. The aim of this paper is to investigate how the forest sector has been taken into account in the NRRPs through an analysis of the contents of 26 NRRPs. Financial investments in the sector by action types have also been analysed. Finally, commonalities and differences between MS have been extracted by means of a cluster analysis.

Results show that the majority of MS dedicate a portion of their funds to the forest sector and there were no investments in the sector in only four countries. One-third of MS have foreseen a dedicated portion of the funds to the sector. The forest-related themes most represented in the NRRPs are: biodiversity protection, climate adaptation, forest-based ecosystem services management, climate mitigation, rural development and innovation. The cluster analysis identifies three MS clusters, giving evidence about the MS behaviour in a non-ordinary funding situation. The first one is characterised by more traditional countries, while in the other two clusters innovation plays an important role. The second cluster orients innovation towards wood-related products, while innovation in the third cluster is addressed to support forest multifunctionality.

Results can support national and European decision-makers to plan national strategies, funds allocation, or to act at European level knowing which are the priorities given by the different MS.

森林在实现欧盟（EU）环境政策目标方面的作用日益得到认可。因此，对林业部门的投资发挥着重要作用。欧盟已经提供了不同的融资机会，但获得这些机会存在一些限制。最近出现了新的融资机会。为了支持成员国 (MS) 在 Covid-19 大流行后的恢复进程，欧盟正在通过 NextGenerationEU 做出重大努力，在欧盟委员会 (EC) 批准国家恢复和复原力计划 (NRRP) 后为 MS 提供资金。没有为林业部门提供融资的具体指导方针。本文的目的是通过对 26 个 NRRP 的内容进行分析，探讨 NRRP 中如何考虑森林部门。还分析了按行动类型划分的该部门的金融投资。最后，通过聚类分析提取了 MS 之间的共性和差异。

结果显示，大多数成员国将部分资金投入到林业部门，只有四个国家没有对该部门进行投资。三分之一的 MS 预计将一部分资金专门用于该行业。NRRP 中最典型的与森林相关的主题是：生物多样性保护、气候适应、基于森林的生态系统服务管理、减缓气候变化、农村发展和创新。聚类分析确定了三个 MS 集群，提供了非普通资助情况下 MS 行为的证据。第一个集群的特点是较为传统的国家，而在其他两个集群中，创新发挥着重要作用。第二个集群的创新面向木材相关产品，而第三个集群的创新则致力于支持森林多功能性。

结果可以支持国家和欧洲决策者规划国家战略、资金分配，或在欧洲层面采取行动，了解不同成员国给出的优先事项。