Questions & Answers

Question-ID: 873

Release Date: Oct 31, 2024


Questions & Answers

What is the meaning of, and what is to be reported under, ‘transport of removed GHGs’?

Key Terms
  • GHG removals
  • transport

Background

ESRS E1 paragraph AR 57 states: ‘When disclosing 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, for each removal and storage activity, the undertaking shall describe: …

(b) whether removal and storage are biogenic or from land-use change (e.g. afforestation, reforestation, forest restoration, urban tree planting, agroforestry, building soil carbon, etc.), technological (e.g. direct air capture), or hybrid (e.g. bioenergy with CO2 capture and storage), and technological details about the removal, the type of storage and, if applicable, the transport of removed GHGs; …’

Answer

ESRS E1 paragraph AR 57 requires a description of ‘technological details about the removal, the type of storage and, if applicable, the transport of removed GHGs.’ For some removal technologies (BECS, DACS), transport of the captured GHGs to the storage is necessary. The technical details of both storage and transportation are included in the technological details relevant to the GHG removals in this example and shall therefore be reported if applicable. For an explanation of GHG removals and storage, please see explanation ID 432 Net zero target and GHG removals.


Relations

Paragraph
Content
2023 ESRSESRS E1 - CLIMATE CHANGE...Metrics and targetsAR 57. (b)

whether removal and storage are biogenic or from land-use change (e.g., afforestation, reforestation, forest restoration, urban tree planting, agroforestry, building soil carbon, etc.), technological (e.g., direct air capture), or hybrid (e.g., bioenergy with CO2 capture and storage), and technological details about the removal, the type of storage and, if applicable, the transport of removed GHGs;

2023 ESRSESRS E1 - CLIMATE CHANGE...GHG removals and storage in own operations and the upstream and downstream value chainAR 57. (b)

whether removal and storage are biogenic or from land-use change (e.g., afforestation, reforestation, forest restoration, urban tree planting, agroforestry, building soil carbon, etc.), technological (e.g., direct air capture), or hybrid (e.g., bioenergy with CO2 capture and storage), and technological details about the removal, the type of storage and, if applicable, the transport of removed GHGs;

2023 ESRSESRS E1 - CLIMATE CHANGE...Metrics and targetsAR 57. (b)

whether removal and storage are biogenic or from land-use change (e.g., afforestation, reforestation, forest restoration, urban tree planting, agroforestry, building soil carbon, etc.), technological (e.g., direct air capture), or hybrid (e.g., bioenergy with CO2 capture and storage), and technological details about the removal, the type of storage and, if applicable, the transport of removed GHGs;