Questions & Answers
Is it allowed to use OEKOBAUDAT data after EN 15804 to report GHG emissions within the ESRS? Within ESRS, the Commission Recommendation (EU) 2021/2279 is allowed to use and indicate the use of Environmental Footprint EF v3.1 impact categories. On the JRC website, it seems as if EF v.3.1 impact categories and EN 15804 impact categories are harmonised. Does this mean that these two impact categories (EF V3.1 and OEKOBAUDAT) can be used? Can they be summed up when reporting after (EU) 2021/2279?
- GHG emissions
- impact categories
- GHG emission factor database
Background
ESRS E1 paragraph AR 39 states: ‘When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall:
(a) consider the principles, requirements and guidance provided by the GHG Protocol Corporate Standard (version 2004) [and] may consider Commission Recommendation (EU) 2021/2279 or the requirements stipulated by EN ISO 14064-1:2018. If the undertaking already applies the GHG accounting methodology of ISO 14064-1: 2018, it shall nevertheless comply with the requirements of this standard (e.g. regarding reporting boundaries and the disclosure of market-based Scope 2 GHG emissions); … and
(c) use the most recent Global Warming Potential (GWP) values published by the IPCC based on a 100-year time horizon to calculate Co2eq emissions of non-Co2 gases.’
The ÖKOBAUDAT platform is offered as a standardised database for ecological evaluations of buildings by the German Federal Ministry for Housing, Urban Development and Building.
The EN 15804 is the Environmental Product Declaration (EPD) standard for the sustainability of construction works and services. This standard harmonises the structure of EPDs in the construction sector, making the information transparent and comparable. Under EN 15804 the impact category ‘climate change total’ relates to total GHG emissions calculated on the basis of a Global Warming Potential of 100 years (GWP100), which is consistent with ESRS E1 paragraph AR 39 (d).
Nevertheless, EN 15084 is a Life Cycle Assessment (LCA) standard, which may give rise to some inconsistencies with the application of a yearly annual inventory approach, such as the one adopted in corporate sustainability reporting.
Answer
When reporting on its GHG emissions, the requirements set out in ESRS E1 need to be met. According to ESRS E1, an undertaking shall consider the GHG Protocol Corporate Standard (version 2004) and, in addition, it may also consider Commission Recommendation (EU) 2021/2279 or the requirements stipulated by EN ISO 14064-1:2018. Neither the GHG Protocol Corporate Standard, the EN ISO 14064-1 nor EN 15804 have specific norms on the adequacy of emission factors for specific uses within an inventory calculation. These issues are largely assessed through professional judgment, which may include asking for external professional advice that could help determine the applicability of any given emission factor to a specific calculation case.
Relations
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When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: | |
When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: | |
When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: |