Questions & Answers

Question-ID: 636

Release Date: Jun 30, 2024


Questions & Answers

What are, or where can I find, the definitions of ‘biogenic removal and storage’, ‘removal and storage from land use’, ‘technological removal and storage’ and ‘hybrid removal and storage’?

Key Terms
  • Removals, biogenic
  • removal and storage of land use
  • technological removal and storage
  • removal, hybrid and storage

Background

ESRS E1 paragraph AR 58 states: ‘When preparing the information on GHG removals and storage from the undertaking’s own operations and its upstream and downstream value chain required under paragraphs 56 (a) and 58, the undertaking shall:

(a) consider, as far as applicable, the GHG Protocol Corporate Standard (version 2004), Product Standard (version 2011), Agriculture Guidance (version 2014), land use, land-use change, and forestry guidance for GHG project accounting (version 2006); …’

The GHG Protocol Product Life Cycle Accounting and Reporting Standard defines ‘biogenic’ as ‘Produced by living organisms or biological processes, but not fossilized or from fossil sources’.

The ESRS Glossary defines ‘Land use (change)’ as ‘The human use of a specific area for a certain purpose (such as residential, agriculture, recreation, industrial, etc.) influenced by, but not synonymous with, land cover. Land-use change refers to a change in the use or management of land by humans, which may lead to a change in land cover.’

The ESRS Glossary defines ‘GHG removal and storage’: ‘[Anthropogenic] Removals refer to the withdrawal of GHGs from the atmosphere as a result of deliberate human activities. These include enhancing biological sinks of CO2 and using chemical engineering to achieve long-term removal and storage. Carbon capture and storage (CCS) from industrial and energy-related sources, which alone does not remove CO2 in the atmosphere, can reduce atmospheric CO2 if it is combined with bioenergy production (BECCS). Removals can be subject to reversals, which are any movement of stored GHG out of the intended storage that re-enters the surface and atmosphere. For example, if a forest that was grown to remove a specific amount of CO2 is subject to a wildfire, the emissions captured in the trees are reversed’.

The provisional agreement for a carbon removals and carbon farming (CRCF) Regulation by the European Parliament and the Council of the EU reached on 20 February 2024 defines ‘biogenic carbon pool’ as ‘living biomass, litter, dead wood, dead organic matter, mineral soils and organic soils as set out in points (a) to (f) of Part B of Annex I to Regulation 2018/841 ...’.

Answer

Based on the GHG Protocol Corporate Standard (version 2004), the Product LCA and Reporting Standard (version 2011), Agriculture Guidance (version 2014) and Land use, land-use change, and forestry Guidance for GHG project accounting (version 2006), the following definitions can be derived.

(a) Biogenic removal and storage refers to GHG removal and storage as defined in ESRS, which is classified as biogenic. This is produced by living organisms or biological processes but not by fossilized or from fossil sources. One example is forest restoration. For a detailed explanation of ‘biogenic’, the undertaking can refer to the GHG Protocol (e.g. GHG Product LCA and Reporting standard: ‘Biogenic removals are due to the uptake of CO2 by biogenic materials during photosynthesis, while non-biogenic removals only occur if CO2 is removed from the atmosphere by a non-biogenic product during its production or use stage …’.

(b) Removal and storage from land use refers to GHG removal and storage as defined in ESRS resulting from land-use, which is defined, too, in ESRS (see background). Additionally, ESRS E1 AR 57 (b) provides examples of such activities (afforestation, reforestation, forest restoration, urban tree planting, agroforestry, building soil carbon). Also, the undertaking can refer to the GHG Product LCA and Reporting standard (2011) and the GHG Protocol for Project Accounting standard (2005) that speaks to GHG removals due to land-use change.

(c) Technological removal and storage refers to GHG removal and storage as defined in ESRS, which results from use of technology. Such activities may resemble examples provided in ESRS E1 AR 57 (b) (direct air capture). The undertaking may refer to Annex A in the (draft) GHG Protocol Land Sector and Removals Guidance for additional information.

(d) Hybrid removal and storage refers to GHG removal and storage as defined in ESRS, which results from combining the use of technology with biogenic removals. ESRS E1 AR 57 (b) provides an example of this activity (bioenergy with CO2 capture and storage).

Undertakings interested in carbon removals and carbon farming are also advised to check the provisional agreement reached on 20 February 2024 by the European Parliament and the Council of the EU for a Carbon Removals and Carbon Farming (CRCF) Regulation.


Relations

Paragraph
Content
2023 ESRSESRS E1 - CLIMATE CHANGE...Metrics and targetsAR 58.

When preparing the information on GHG removals and storage from the undertaking’s own operations and its upstream and donwstream value chain required under paragraphs 56 (a) and 58, the undertaking shall:

2023 ESRSESRS E1 - CLIMATE CHANGE...Calculation guidanceAR 58.

When preparing the information on GHG removals and storage from the undertaking’s own operations and its upstream and donwstream value chain required under paragraphs 56 (a) and 58, the undertaking shall:

2023 ESRSESRS E1 - CLIMATE CHANGE...Metrics and targetsAR 58.

When preparing the information on GHG removals and storage from the undertaking’s own operations and its upstream and donwstream value chain required under paragraphs 56 (a) and 58, the undertaking shall: