Embodied Emissions Accounting

This module describes how embodied emissions should be considered for Carbon Dioxide Removal (CDR) projects, as part of project greenhouse gas (GHG) accounting. Embodied emissions refer to the life cycle GHG impacts associated with the production of materials, consumables, equipment, buildings and infrastructure related to the project. This includes GHG emissions that occur as the result of energy usage or other emissions during the manufacture of the equipment and materials used in a process.

This module applies to all CDR pathways, ensuring a consistently rigorous standard in how embodied emissions are quantified and reported between different CDR projects and approaches.

A cradle-to-grave GHG Statement must be prepared for projects, including consideration of embodied emissions associated with project activities.

Embodied emissions must be considered as part of the assessment for all GHG sources, sinks and reservoirs (SSRs) relevant to the project, as set out in the relevant protocol. Full life cycle emissions from raw materials extraction through to product end-of-life must be considered for all embodied emissions.

Equipment that must be included in the life cycle GHG emissions calculations includes all equipment produced, constructed, utilized and disposed of for the CDR project. Where appropriate, this includes all equipment and support systems related to storage monitoring (see the protocol's Storage Module for further details). Embodied emission calculations associated with vehicles are detailed in the Transportation Emissions Accounting Module.

Section 3 can also be followed for a batch $n$, or for a reporting period $RP$.

Embodied emissions may relate to multiple removals as part of the same project and therefore may be amortized and allocated to removals. An example of this is project infrastructure that is established at the start of the project.

Embodied emissions may be allocated to removals in the following ways, to be selected and justified by the Project Proponent:

• as a one time deduction from the first removal(s) verified
• over the anticipated project lifetime as annual emissions, calculated as the total embodied emissions divided by the project lifetime¹. Temporal allocations must include the replacement of any equipment or materials if expected component lifetime is shorter than the project lifetime.
• per output of product (i.e., per ton CO₂ removed) based on estimated total production amount over project lifetime or equipment lifetime. This approach enables allocation of embodied emissions to projects that account for total CO₂e removals on a batch basis.

The anticipated project lifetime should be based on reasonable justification and should be included in the Project Design Document (PDD) to be assessed as part of project validation. The anticipated design life of equipment must be based on manufacturer information or best practice industry guidance.

Allocation of embodied emissions to removals must be reviewed at each Crediting Period renewal and any additional embodied emissions over the original expectation must be accounted for (e.g. if a one time deduction was made), or adjustments made (e.g. if emissions allocated on a per output of product basis).

If the Project Proponent is not able to comply with the allocation schedule described in the PDD, for example due to changes in delivered volume or anticipated project lifetime, the Project Proponent should notify Isometric as early as possible in order to adjust the allocation schedule for future removals. If that is not possible, the Reversal process will be triggered in accordance with the Isometric Standard, to account for any remaining embodied emissions.

In situations where storage infrastructure is shared among multiple entities, the Project Proponent must allocate percentage of the embodied emissions of that storage infrastructure proportional to the mass of stored material to the total storage capacity of that infrastructure.

Embodied emissions calculations must include all life cycle stages of the product, consumable, building or infrastructure asset, as defined by ISO 21930² and EN15804 and as referenced in the GHG Protocol supplement³, including:

• A1-A3 - Product Stage (includes raw material sourcing, transport to manufacturing facility and manufacturing)
• A4-A5 - Construction Stage (includes transport to project site and installation at site)
• B1-B5 & B7 - Use Stage (includes use, maintenance, repair, replacement, refurbishment and water consumption)
• C1-C4 - End of Life Stage (includes demolition, transport, waste processing and final disposal)

Operational energy (B6) should be accounted for in line with the Energy Use Accounting Module.

For certain projects, consumable materials used in the process may need to be accounted for, which are not regular or continuous inputs (examples include catalysts, heat transfer oils or coolants). These types of consumables should be accounted for under embodied emissions calculations presented here.

Embodied emissions should be calculated based on embodied emissions factors for specific materials or equipment provided via:

• independently verified life cycle assessments for the material or product completed in accordance with ISO 14040 or similar guidelines
• an environmental product declaration (EPD) for a material or product completed and independently verified in accordance with ISO 14025, ISO 21930, EN 15804 or equivalent standards. This includes product EPDs as well as industry-wide EPDs

Embodied emissions may be calculated based on, in order of preference:

• number / weight of each product or material used for the project and a corresponding EPD with embodied emissions per unit
• number / weight of each product or material used for the project and a representative emission factors from EPD, life cycle analyses or emissions factors databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors
• overall total cost of equipment and facilities for the project and cost based embodied emission factors

Emissions calculations, including the emissions factors used, must be representative of the time period in which the activities took place.

The calculations should utilize approaches outlined in the Sector Supplement for Measuring and Accounting for Embodied Emissions in the Built Environment: A Guide for measuring and reporting embodied emissions using the Greenhouse Gas Protocol version 1.1 - November 2021, specifically Chapter 7: Identifying Products within Project Boundary in determining the list and inventory of equipment, products, and materials used in the manufacturing, construction, and installation of the project facility and equipment and Chapter 8: Identifying Data Sources and Collecting Data for selecting and utilizing appropriate emission factors for such products and equipment.

Project proponents will be responsible for collecting sufficient documentation to submit these calculations. The following records should be maintained to demonstrate the data sources and emission calculations associated with embodied emissions:

• product, material, and equipment inventory for equipment and facilities produced, constructed, utilized and disposed of as part of the project. The inventory should specify each equipment item, and emission factors associated with the calculation of embodied emissions, to include material makeup of product and weight of each material.
• specific embodied emission factors used, including⁴:
  • data source
  • specific factor used
  • product name which matches the product inventory
  • for EPD sources, product manufacturer name matches Product Inventory
  • product type / category
  • EPD Expiration Date
  • verification record of LCA and EPD (external third party or other)

Isometric would like to thank following contributors of this module:

• Tim Hansen (350 Solutions)

Isometric would like to thank following reviewers of this module:

• Grant Faber (Carbon Based Consulting)

Brightworks Sustainability & WAP Sustainability. (2022). Sector Supplement for Measuring and Accounting for Embodied Emissions in the Built Environment. https://ghgprotocol.org/sites/default/files/wri-embodied-emissions-sector-supplement-2022_1.pdf

EcoInvent. (2013). Overview and methodology Data quality guideline for the ecoinvent database version 3. https://ecoinvent.org/wp-content/uploads/2020/10/dataqualityguideline_ecoinvent_3_20130506\_.pdf

International Organization for Standardization. (2006). ISO 14040:2006 Environmental management --- Life cycle assessment --- Principles and framework. https://www.iso.org/standard/37456.html

International Organization for Standardization. (2006). ISO 14044:2006 Environmental management --- Life cycle assessment --- Requirements and guidelines. https://www.iso.org/standard/38498.html

International Organization for Standardization. (2008). Evaluation of measurement data --- Guide to the expression of uncertainty in measurement (ISO JGCM GUM). https://www.iso.org/sites/JCGM/GUM/JCGM100/C045315e-html/C045315e.html?csnumber=50461

International Organization for Standardization. (2011). ISO 14066:2011 Greenhouse gases --- Competence requirements for greenhouse gas validation teams and verification teams. https://www.iso.org/standard/43277.html

International Organization for Standardization. (2017). ISO 21930:2017 Sustainability in buildings and civil engineering works --- Core rules for environmental product declarations of construction products and services. https://www.iso.org/standard/61694.html

International Organization for Standardization. (2017). ISO/IEC 17025:2017 General requirements for the competence of testing and calibration laboratories. https://www.iso.org/standard/66912.html

International Organization for Standardization. (2019). ISO 14064-2:2019. Greenhouse Gases - Part 2: Specification With Guidance At The Project Level For Quantification, Monitoring And Reporting Of Greenhouse Gas Emission Reductions Or Removal Enhancements. ISO. https://www.iso.org/standard/66454.html

International Organization for Standardization. (2019). ISO 14064-3:2019. Greenhouse gases --- Part 3: Specification with guidance for the verification and validation of greenhouse gas statements. ISO. https://www.iso.org/standard/66455.html

International Organization for Standardization. (2022). ISO 9300:2022 Measurement of gas flow by means of critical flow nozzles. https://www.iso.org/standard/77401.html

Isometric. (n.d.). Isometric --- Glossary: Defining the terms that appear regularly in our work. Isometric. https://isometric.com/glossary

1. Project lifetime is defined as a time period during which project is anticipated to deliver removals. ↩

2. https://www.iso.org/standard/61694.html ↩

3. Referenced in the Sector Supplement for Measuring and Accounting for Embodied Emissions in the Built Environment A Guide for measuring and reporting embodied emissions using the Greenhouse Gas Protocol version 1.1 - November 2021. ↩

4. Section 8.2 - Sector Supplement for Measuring and Accounting for Embodied Emissions in the Built Environment A Guide for measuring and reporting embodied emissions using the Greenhouse Gas Protocol version 1.1 - November 2021. ↩