CRCF DAC v1.0 — Isometric

1.0

Summary

This Protocol provides the requirements and procedures for the calculation of net CO₂ equivalent (CO₂e) removals from the atmosphere via Direct Air Carbon Capture and Storage (DAC). This Protocol is developed for issuing Credits under the EU Carbon Removal and Carbon Farming (CRCF) framework established by EU Regulation 2024/3012.

This Protocol contains all relevant requirements laid out in the Delegated Act Annex, and a series of Modules which each apply the relevant additional Isometric requirements to ensure all Isometric CRCF Activities have the same quality assurance, durability and scientific rigour as comparable non-CRCF Isometric Activities.

Under this protocol, Isometric additional modules can only ever institute additional checks or subtract from the CRCF equation terms, and never result in a higher credit total.

The only place where the Delegated Act Annex text has been modified is (with Isometric additions in bold):

section 6.3.1 Electricity contains additional statements to be compatible with the Isometric CRCF GHG Accounting Module;
section 9.0: Isometric CRCF Requirements has been added to apply the Isometric CRCF Modules.

Isometric CRCF Protocols use CRCF terminology defined by the CRCF Regulations. These terms are considered equivalent to Isometric terminology according to this glossary.

2.0

Description of the Carbon Removal Activity

2.1

Eligibility

2.1.1

Carbon Removal Activities with CO|2| Capture and Geological Storage

Carbon Removal Activities with CO₂ Capture and Geological Storage

Only the capture facilities may be Operators of DACCS Activities. DACCS Activities may transfer all or part of the captured CO₂ to storage sites for permanent storage to generate permanent carbon removal units. If part of the captured CO₂ is transferred for utilisation or is transferred for storage but recognised under an alternative framework, no permanent carbon removal units will be generated in respect of that fraction of the CO₂.

The Operator of a DACCS activity shall ensure that the facility capturing the CO₂ is located in the Union.

2.2

Activity Period, Monitoring Period and Certification Period

2.2.1

Activity Period

The duration of any Activity Period for a DACCS Activity shall not exceed 15 years. At the end of every Activity Period, Operators may start a new Activity Period by submitting a new Activity Plan.

2.2.2

Monitoring Period

The Monitoring Period for DACCS Activities shall be the period up until the point at which responsibility for all geological storage sites utilised by the Activity has been transferred to the relevant competent national authorities in accordance with Article 18 of Directive 2009/31/EC of the European Parliament and of the Council.

2.2.3

Certification Period

The duration of the Certification Period for DACCS Activities shall not exceed one year.

Where it is not possible to precisely identify the period in time during which CO₂ captured during a given Certification Period physically enters permanent storage, Operators may estimate emissions associated with transport and storage based on data recorded during the Certification Period without including in the calculation a temporal delay between the time at which the CO₂ was captured and the time at which it is injected, by assessing the average associated emissions (including fugitive emissions, leakage or venting) during transport and storage of CO₂ per tonne of CO₂ handled during the Certification Period.

2.3

Planning and Reporting

2.3.1

Activity Plan

Before the Certification Audit, the Operator shall submit to the Certification Body an Activity Plan that includes the information necessary to assess compliance with the requirements of this methodology, as referred to in the third paragraph. Where an Operator wishes to change the Activity Plan during the Activity Period, that Operator shall submit a rationale behind the changes to the Certification Body without delay and shall include any adjustment to the initial plan, in particular the recalculation of the expected greenhouse gas emissions and removals and impacts on sustainability requirements.

The Activity Plan shall include:

a general description of the Activity, the technologies and the infrastructure to be utilised;
details of all entities of the carbon removal value chain involved in delivery of the Activity;
identification and demonstration of compliance of the Activity with any relevant local, regional and national laws, statutes and regulatory frameworks;
a list of emission sources and sinks that are relevant to the Activity, in accordance with Section 3.1.1;
estimates of total carbon removals and GHG associated emissions of the Activity for the Activity Period, in accordance with points (k), (l) and (m) of Annex II to Regulation (EU) 2024/3012 of the European Parliament and of the Council;
a description of any materiality assessment undertaken in accordance with Section 6.1;
a description of the assessment of uncertainty, in accordance with Section 6.5;
proof of compliance with the minimum sustainability requirements, in accordance with Section 8.1;
funding sources received or applied for with regard to the activity, in accordance with Section 3.1.2;
any other information necessary for the Certification Body to conduct the Certification Audit in accordance with Article 9 of Regulation (EU) 2024/3012.

2.3.2

Monitoring Plan

Before the Certification Audit, Operators shall submit a Monitoring Plan to the Certification Body. That Monitoring Plan shall comply with the following criteria:

it shall include a description of the activity to be monitored;
it shall include a description of the procedure for managing the assignment of responsibilities for monitoring and reporting, and for managing the competences of responsible personnel;
it shall include, where applicable, the default values used for calculation factors indicating the source of the factor, or the relevant source, from which the default factor will be retrieved periodically;
it shall include, where applicable, a list of laboratories engaged in carrying out relevant analytical procedures;
it shall include, where measurements are taken, a description of the measurement method including descriptions of all written procedures relevant for the measurement;
it shall include, where applicable, a detailed description of the monitoring methodology where transfer of CO₂ is carried out, including a description of continuous measurement systems used and of procedures for preventing, detecting and quantification of leakage events from CO₂ transport infrastructure;
it shall apply, where applicable, the minimum frequencies for analysis listed in Annex VII to Commission Implementing Regulation (EU) 2018/2066;
it shall apply the standard for quality assurance laid down in Article 60 of Implementing Regulation (EU) 2018/2066;
it shall include a record keeping requirement for all relevant data and information consistent with the record keeping requirements laid down in Article 67(1) of Implementing Regulation (EU) 2018/2066.

In the case that it is not possible to fully detail the Monitoring Plan when an Operator applies for certification, the Monitoring Plan shall be submitted as completely as possible, clearly indicating any non-final aspects and providing an indication of how the Operator expects these aspects to be addressed. The Activity may be certified on this basis provided the Certification Body accepts that the omissions are properly justified. The Monitoring Plan shall be finalised and presented to the Certification Body prior to the Certification Audit.

Operators shall obtain, record, compile, analyse and document monitoring data, including assumptions, references, activity data and calculation factors in a transparent manner that enables the checking of performance achieved during at the various activity stages, and, when requested, report this information to Isometric and the VVB.

Each parameter monitored shall be accompanied with the following information:

the entity responsible for collection and archiving;
the data source;
the equipment, measurement methods and procedures used for monitoring, including details on accuracy and calibration;
the monitoring frequency;
the quality assessment and quality check procedures.

All measurements shall be conducted with calibrated measurement equipment according to industry standards, following the requirements in Articles 42 of Implementing Regulation (EU) 2018/2066, and any necessary data aggregation shall be undertaken following the requirements in Article 44 of that Implementing Regulation (EU) 2018/2066.

Article 42 of Implementing Regulation (EU) 2018/2066

Article 42 Measurement standards and laboratories1. all measurements shall be carried out applying methods based on:(a) EN 14181 (Stationary source emissions — Quality assurance of automated measuring systems);(b) EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report);(c) other relevant EN standards, in particular EN ISO 16911-2 (Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts).Where such standards are not available, the methods shall be based on suitable ISO standards, standards published by the Commission or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.The Operator shall consider all relevant aspects of the continuous measurement system, including the location of the equipment, calibration, measurement, quality assurance and quality control.2. the Operator shall ensure that laboratories carrying out measurements, calibrations and relevant equipment assessments for CEMS are accredited in accordance with EN ISO/IEC 17025 for the relevant analytical methods or calibration activities.Where the laboratory does not have such accreditation, the Operator shall ensure that equivalent requirements of Article 34(2) and (3) are met.

2.3.3

Monitoring Report

Before each Re-Certification Audit, the Operator shall submit to the Certification Body a Monitoring Report including the net carbon removal benefit, the total amount of gross carbon removal generated by the Activity, the amount of greenhouse gases associated to the Activity and all the necessary information relating to the quantification of the net carbon removal benefit and any relevant information on the compliance of the Activity with storage, liability and sustainability requirements. In particular, the Monitoring Report shall include the following:

all the parameters specified in Sections 3.1.5.3, 4.3, and 5.5 measured and calculated for the quantification of carbon removals and GHG emissions associated with the Activity. All removals and emissions of CO₂ and emissions of other GHGs shall be assessed over the Certification Period that is to be audited and reported in the Monitoring Report. Emissions of GHGs other than CO₂ shall be converted to tonnes of CO₂e by use of the 100-year Global Warming Potentials set out in Annex I to Commission Delegated Regulation (EU) 2020/1044;
the biomass feedstock or feedstock mix consumed as required under Section 8.2;
the quantity of carbon farming sequestration units that have been purchased in accordance with Section 8.3;
financing received or applied for with regard to the Activity, in accordance with Section 3.1.2.

3.0

Baseline, Total Carbon Removal and Associated GHG Emissions

3.1

DACCS Activity

3.1.1

GHG sources and sinks

DACCS Activities shall consider GHG sources and sinks included in Table 1.

Table 1: Sinks and sources that shall be included for a DACCS activity

Phase of the operation	Emission sources/sinks	Gases included
CO₂ capture	Capture facility: Operation of equipment used to capture CO₂ from the ambient air, including equipment used to generate airflow, and equipment associated with regeneration processes to recover the fluids or other media used in the carbon capture process.	Greenhouse gases
	Capture facility: Any CO₂ conditioning equipment used to further process the CO₂ stream before transfer to transport or storage infrastructure.	Greenhouse gases
	Capture facility: Any associated energy generation equipment powering the capture process that is under the control of the Operator of the capture facility.	Greenhouse gases
	Capture facility: Any treatment equipment for processing wastes or byproducts of the carbon capture process.	Greenhouse gases
	Capture facility: Fuel combustion, electricity consumption, heat consumption.	Greenhouse gases
	Input emissions: Production and supply of inputs used by the capture facility.	Greenhouse gases
	Waste treatment: Processing and treatment of any wastes (including wastewater and exhaust gases) generated by the capture facility.	Greenhouse gases
	Capital emissions: Emissions associated with the construction and installation of the capture facility.	Greenhouse gases
Transport of CO₂	Transportation: Fuel consumption and electricity consumption of road and rail transportation, maritime transportation and other vehicles.	Greenhouse gases
	Infrastructure: Fuel consumption, electricity consumption and heat consumption in infrastructure and buildings functionally connected to the pipeline transport network (e.g., booster/compressor stations, heaters, CO₂ hubs, intermediate storage).	Greenhouse gases
	Losses: CO₂ fugitive, vented, and leakage emissions from the transport network.	CO₂ only
Injection at the geological storage site	Storage site: Removal by CO₂ injection.	CO₂ only
	Storage site: Fuel consumption, electricity consumption, heat consumption.	Greenhouse gases
	Losses: CO₂ fugitive and vented emissions from injection and from the storage site prior to entering permanent geological storage.	CO₂ only
	Input emissions: Production and supply of any inputs used by the storage site.	Greenhouse gases
	Waste treatment: Processing and treatment of any wastes (including wastewater and exhaust gases) generated by the storage site.	Greenhouse gases
	Capital emissions: Emissions associated with the construction and installation of the storage site.	Greenhouse gases

3.1.2

Baseline

A standardised baseline set to 0 tCO₂/year will apply for DACCS activities.

Where the Activity is financed through a combination of public and private funding, in order to document that there is no overcompensation of costs, when submitting the Activity Plan to Isometric, Operators shall indicate any form of public financing received or applied for with regard to the activity. This information shall be included in the certification of compliance.

3.1.3

Quantification of the total removals of the activity

Operators may use one of two approaches for the calculation of the total carbon removal ( $CR_{total}$ ), either the approach specified in Section 3.1.3.3 or that in Section 3.1.3.4, depending on whether the CO₂ captured by the Activity would be kept fully segregated from CO₂ from other sources through the transport infrastructure and at the storage site.

3.1.3.1

Identification of captured CO|2| streams

Identification of captured CO₂ streams

A capture facility may capture CO₂ that is:

solely atmospheric or biogenic CO₂;
a combination of biogenic CO₂ and fossil CO₂ from a mixed CO₂ stream;
fossil CO₂ captured from a process associated with the capture process.

The fractions of CO₂ captured by the Activity shall be given the following designations.

The total amount of CO₂ captured at the capture facility and transferred for transport or storage shall be designated $CO_{2_{captured,total}}$ and calculated in accordance with Equation 1.

 $CO_{2\ captured,total} = \sum_{i} CO_{2\ OUT,activity,i}$

(Equation 1)

Where:

$CO_{2\ OUT,activity,i}$ = minus the amount of CO₂ from the capture activity leaving the capture facility at each exit point i, which shall be measured.

Any leakage of CO₂ occurring between the point of capture and the point of leaving the capture facility is implicitly excluded from the term $CO_{2\ captured,total}$ .

The amount of atmospheric or biogenic CO₂ that is captured at the capture facility and is transferred for transport or storage shall be designated $CO_{2\ captured,atmobio}$ and shall be calculated in accordance with Equation 2.

 $CO_{2\ captured,atmobio} = CO_{2\ captured,total} - CO_{2\ captured,fossil}$

(Equation 2)

Where:

$CO_{2_{captured,total}}$ = is defined in Equation 1;
$CO_{2_{captured,fossil}}$ = is defined in Equation 3.

In some activities, fossil CO₂ will be captured alongside CO₂ of atmospheric or biogenic origin. Where fossil CO₂ is emitted as a result of the capture process it may be captured, either separately from the capture of CO₂ of atmospheric or biogenic origin ("separate capture") or simultaneously with the capture of CO₂ of atmospheric or biogenic origin ("co-capture"). If it is then permanently stored it may be excluded from the calculation of $GHG_{associated}$ . Fossil CO₂ captured from the capture process is associated with the Activity, and emissions from transporting and storing that CO₂ shall be included in $GHG_{associated}$ . The amount of fossil CO₂ that is captured at the capture facility shall be calculated in accordance with Equation 3.

 $CO_{2\ captured,fossil} = CO_{2\ captured,fossil,assoc} + CO_{2\ captured,fossil,mixed}$

(Equation 3)

Where:

$CO_{2\ captured,fossil,assoc}$ = minus the amount of fossil CO₂ emitted as a result of the capture process that is captured, calculated using Equation 4;
$CO_{2\ captured,fossil,mixed}$ = minus the amount of fossil CO₂ captured from a mixed stream. For DACCS activities, this term is zero as mixed stream capture applies only to BioCCS activities.

The amount of CO₂ emitted as a result of the capture process that is captured, $CO_{2\ captured,fossil,assoc}$ , shall be determined in accordance with Equation 4 as the sum of the separately captured and co-captured components.

 $CO_{2\ captured,fossil,assoc} = CO_{2\ fossil,assoc,co-captured} + \sum_{sources} CO_{2\ fossil,assoc,source}$

(Equation 4)

Where:

$CO_{2\ fossil,assoc,co-captured}$ = minus the amount of CO₂ emitted as a result of the capture process that is co-captured with the atmospheric or biogenic CO₂. The Certification Body shall confirm this amount is not more than the fossil CO₂ emissions at the capture facility reported in the calculation of $GHG_{associated}$ ;
$CO_{2\ fossil,assoc,source}$ = minus the measured amount of CO₂ from a source emitted as a result of the capture process that is captured separately from the capture of CO₂ of atmospheric or biogenic origin;
$sources$ = an index of the point sources from which fossil CO₂ from processes associated with the Activity is separately captured.

The amount of captured CO₂ for which transport or storage emissions shall be counted towards the term $GHG_{associated}$ shall be designated $CO_{2\ activity}$ and shall be calculated in accordance with Equation 6 as the sum of the atmospheric or biogenic CO₂ captured by the Activity and transferred for permanent storage to be counted towards total carbon removals and the associated share of the amount of fossil CO₂ captured at the capture facility from processes that are specifically associated with the Activity.

 $CO_{2\ activity} = F_{CRCF} \cdot (CO_{2\ captured,atmobio} + CO_{2\ captured,fossil,assoc})$

(Equation 6)

Where:

$F_{CRCF}$ = is defined in Section 3.1.3.2;
$CO_{2\ captured,atmobio}$ = is defined in Equation 2;
$CO_{2\ captured,fossil,assoc}$ = is defined in Equation 4.

3.1.3.2

Fraction of captured CO|2| to be counted towards the total carbon removal

Fraction of captured CO₂ to be counted towards the total carbon removal

An Operator may choose to dispatch some fraction of the captured CO₂ of atmospheric or biogenic origin for purposes other than storage at an eligible site, or may choose to count part of the CO₂ that is permanently stored under a scheme other than the Regulation (EU) 2024/3012. The Operator shall designate the fraction of the captured CO₂ of atmospheric or biogenic origin that shall be counted towards the total carbon removal as $F_{CRCF}$ , which shall be 1 in the case that all of the captured CO₂ of atmospheric or biogenic origin shall be transferred to permanent storage and generate permanent carbon removal units.

3.1.3.3

Segregated CO|2| stream

Segregated CO₂ stream

If all of $CO_{2\ captured,total}$ is sent for storage and this CO₂ is at all times segregated from CO₂ from other sources during transit in the transport infrastructure and during storage and injection at the storage sites, $CR_{total}$ shall be measured as the quantity of CO₂ entering storage, adjusted where necessary to exclude any CO₂ in the segregated stream that is not atmospheric or biogenic in accordance with Equation 7.

 $CR_{total} = F_C \cdot F_{CRCF} \cdot \left( \frac{CO_{2\ captured,atmobio}}{CO_{2\ captured,total}} \cdot \sum_{S} CO_{2\ injected,S} \right)$

(Equation 7)

Where:

$CO_{2\ injected,S}$ = minus the amount of CO₂ (of all origins) from the segregated stream that is injected at each storage site S, which shall be measured during injection;
$CO_{2\ captured,atmobio}$ = is defined in Equation 2;
$CO_{2\ captured,total}$ = is defined in Equation 1;
$S$ = an index of utilised storage sites, at which CO₂ from the Activity is fully segregated from any CO₂ from other sources up to and including the point of injection;
$F_C$ = the conservatism factor calculated based on the uncertainty in the measurement of the Activity calculated in accordance with Section 6.5;
$F_{CRCF}$ = is defined in Section 3.1.3.2.

3.1.3.4

Non-segregated CO|2| stream

Non-segregated CO₂ stream

As an alternative to Section 3.1.3.3, the Operator may or, where the CO₂ captured by the Activity is not fully segregated from other CO₂ in the transport infrastructure or at the storage site, shall calculate $CR_{total}$ in accordance with Equation 8.

 $CR_{total} = F_C \cdot \left( F_{CRCF} \cdot CO_{2\ captured,atmobio} + CO_{2\ transport,losses} + CO_{2\ storage,losses} \right)$

(Equation 8)

Where:

$CO_{2\ captured,atmobio}$ = is defined in Equation 2;
$CO_{2\ transport,losses}$ = the amount of atmospheric or biogenic CO₂ lost during transport from the capture facility to the storage sites, calculated following the rules in Section 4.1;
$CO_{2\ storage,losses}$ = the amount of atmospheric or biogenic CO₂ lost at the storage sites prior to entering permanent geological storage, calculated following the rules in Section 5.3;
$F_{CRCF}$ = is defined in Section 3.1.3.2;
$F_C$ = the conservatism factor calculated based on the uncertainty in the measurement of the Activity calculated in accordance with Section 6.5.

3.1.4

Quantification of the greenhouse gases associated to the activity

The greenhouse gases associated shall be calculated according to Equation 9.

 $GHG_{associated} = F_{CRCF} \cdot GHG_{capture} + GHG_{transport} + GHG_{storage}$

(Equation 9)

Where:

$GHG_{capture}$ = the GHG emissions associated with the capture facility, calculated following the rules in Section 3.1.5.2 in the case of atmospheric CO₂ capture;
$GHG_{transport}$ = the GHG emissions associated with CO₂ transport from the capture facility to the storage sites, calculated following the rules in Section 4.2;
$GHG_{storage}$ = the GHG emissions associated with the storage sites, calculated following the rules in Section 5.4;
$F_{CRCF}$ = is defined in Section 3.1.3.2.

3.1.5

Capture of CO|2| Directly from the Air

Capture of CO₂ Directly from the Air

3.1.5.1

Quantification of total CO|2| captured

Quantification of total CO₂ captured

The total amount of CO₂ captured at the capture facility, $CO_{2\ captured,total}$ , shall be calculated in accordance with Equation 1 and the quantity of CO₂ of atmospheric origin captured, $CO_{2\ captured,atmobio}$ , shall be calculated in accordance with Equation 2.

3.1.5.2

Quantification of associated GHG emissions

The GHG associated emissions with the capture shall correspond to the sum of emissions associated with the capture facility itself and relevant processes to produce inputs to the capture facility and shall be calculated in accordance with Equation 10.

 $GHG_{capture} = GHG_{facility} + GHG_{inputs}$

(Equation 10)

Where:

$GHG_{facility}$ = the total GHG emissions from all relevant activities within the boundaries of the capture facility, in tonnes of CO₂e [tCO₂e], including emissions associated with conditioning CO₂ prior to transfer to transport infrastructure or to a storage site;
$GHG_{inputs}$ = the total emissions associated with inputs to the capture facility, in tCO₂e.

3.1.5.2.1

Emissions from the capture facility

The emissions $GHG_{facility}$ associated with the capture facility shall be calculated in accordance with Equation 11.

 $GHG_{facility} = GHG_{on-site} + GHG_{elec} + GHG_{heat} + GHG_{capital} + GHG_{disposal}$

(Equation 11)

Where:

$GHG_{on-site}$ refers to emissions due to fuel consumption and any other GHG emissions as part of the capture activity at the capture facility, calculated in accordance with Equation 12.

 $GHG_{on\text{-}site} = \sum_{fuels} (Q_{fuel} \cdot EF_{fuel}) + GHG_{other} + CO_{2_{stored,fossil}}$

(Equation 12)

Where:

$Q_{fuel}$ = the quantity of the fuel consumed in the Certification Period, expressed in an appropriate unit;
$EF_{fuel}$ = the emission factor, expressed in tCO₂e per unit [tCO₂e/unit], selected in accordance with the rules in Section 6.3.4;
$GHG_{other}$ = any other GHG emissions that are part of the capture process at the capture facility;
$CO_{2\ stored,fossil}$ = minus the quantity of fossil CO₂ from capture-related processes at the capture facility captured and permanently stored, in tonnes CO₂. It shall be calculated as $CO_{2\ captured,fossil,assoc}$ (as defined in Equation 4), plus any CO₂ losses occurring prior to storage (the calculation of losses from captured fossil CO₂ shall be consistent with the calculation rules for losses of atmospheric or biogenic CO₂ in Sections 4.0 and 5.0).

$GHG_{elec}$ refers to emissions due to net electricity consumption at the capture facility, calculated in accordance with Equation 13.

 $GHG_{elec} = \sum_{electricity\ source} Q_{elec} \cdot EF_{elec}$

(Equation 13)

Where:

$Q_{elec}$ = the net quantity of electricity consumed in the Certification Period, selected in accordance with Section 6.2, expressed in an appropriate unit;
$EF_{elec}$ = the emission factor for the consumed electricity, expressed in tCO₂e/unit, selected in accordance with Section 6.3.1.

$GHG_{heat}$ refers to emissions due to net consumption of useful heat at the capture facility, calculated in accordance with Equation 14.

 $GHG_{heat} = \sum_{heat\ source} Q_{heat} \cdot EF_{heat}$

(Equation 14)

Where:

$Q_{heat}$ = the net quantity of useful heat consumed in the Certification Period, selected in accordance with Section 6.2, expressed in an appropriate unit;
$EF_{heat}$ = the emission factor for the consumed heat, expressed in tCO₂e/unit, selected in accordance with Section 6.3.2.

$GHG_{capital}$ refers to capital emissions from construction and installation of the carbon capture facility and shall be calculated in accordance with the principles detailed in Section 6.4.

$GHG_{disposal}$ refers to emissions from the treatment or disposal of any wastes generated by the direct air capture facility. This shall include emissions associated with the supply of any energy and inputs consumed in the course of waste disposal and any other GHG emissions associated with the disposal process. Isometric may allow Activities to estimate disposal emissions where direct measurement would be unduly burdensome, and Operators may use default values for disposal emissions where these are provided by Isometric for specific activity types.

3.1.5.3

Emissions from inputs

Where there are inputs including chemicals consumed by the capture facility the emissions associated with the consumption of these inputs during the Certification Period shall be calculated in accordance with Equation 15.

 $GHG_{inputs} = \sum_{inputs} Q_{input} \cdot EF_{input}$

(Equation 15)

Where:

$Q_{input}$ = the quantity of the input consumed in the Certification Period, expressed in an appropriate unit;
$EF_{input}$ = the emission factor for the input consumed, expressed in tCO₂e/unit, selected in accordance with the rules in Section 6.3.4.

Operators may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to $1\% \cdot CR_{total}$ , i.e. a group of inputs for which, when taking a high-end estimate of expected associated emissions, is in accordance with Equation 16.

 $\sum_{inputs} Q_{input} \cdot EF_{input} < 1\% \cdot CR_{total}$

(Equation 16)

3.1.5.4

Monitoring and reporting

In accordance with Section 2.3.3, Operators shall include in the Monitoring Report before each Re-Certification Audit the measured or calculated parameters listed in Table 2. Where a parameter is noted as to be monitored, it shall be included in the Monitoring Plan in accordance with Section 2.3.2.

Table 2: Parameters for inclusion in the Monitoring Report.

Equation	Parameter	Unit	Definition	Notes
Equations 1, 2, 7	$CO_{2\ captured,total}$	tCO₂	The total amount of CO₂ that is captured at the capture facility and transferred for transport or storage.	Calculated using Equation 1
Equation 1	$CO_{2\ OUT,activity,i}$	tCO₂	The amount of CO₂ from the capture activity leaving the capture facility at each exit point $i$ .	To be monitored
Equations 2, 6, 7, 8, 27, 28, 35	$CO_{2\ captured,atmobio}$	tCO₂	The amount of CO₂ of atmospheric or biogenic origin captured at the capture facility and transferred for transport or storage.	Calculated using Equation 2
Equations 2, 3	$CO_{2\ captured,fossil}$	tCO₂	The amount of fossil CO₂ from processes associated with the activity that is captured at the capture facility and transferred for transport or storage.	Calculated using Equation 3
Equations 3, 4, 6	$CO_{2\ captured,fossil,assoc}$	tCO₂	The amount of fossil CO₂ emitted as a result of the capture process that is captured.	Calculated using Equation 4
Equation 4	$CO_{2\ fossil,assoc,co-captured}$	tCO₂	The amount of CO₂ emitted as a result of the capture process that is co-captured with the atmospheric or biogenic CO₂.	To be monitored or calculated
Equation 4	$CO_{2\ fossil,assoc,source}$	tCO₂	The amount of CO₂ emitted as a result of the capture process that is captured separately.	To be monitored
Equations 6, 27, 28, 35	$CO_{2\ activity}$	tCO₂	The amount of CO₂ for which transport and/or storage emissions shall be counted towards the term $GHG_{associated}$ .	Calculated using Equation 6
Equations 6, 7, 8, 9, 27, 28	$F_{CRCF}$	ratio	The fraction of the captured CO₂ of atmospheric or biogenic origin that shall be counted towards the total carbon removal.
Equations 9, 10	$GHG_{capture}$	tCO₂e	The total GHG emissions associated with the capture of CO₂ from ambient air.	Calculated using Equation 10
Equations 10, 11	$GHG_{facility}$	tCO₂e	The total GHG emissions from all relevant activities within the boundaries of the capture facility.	Calculated using Equation 11
Equations 10, 15	$GHG_{inputs}$	tCO₂e	The total GHG emissions associated with inputs to the capture facility.	Calculated using Equation 15
Equations 11, 12	$GHG_{on-site}$	tCO₂e	The emissions due to fuel consumption at the capture facility.	Calculated using Equation 12
Equations 11, 13	$GHG_{elec}$	tCO₂e	The emissions due to net electricity consumption at the capture facility.	Calculated using Equation 13
Equations 11, 14	$GHG_{heat}$	tCO₂e	The emissions due to net consumption of useful heat at the capture facility.	Calculated using Equation 14
Equations 11, 73	$GHG_{capital}$	tCO₂e	The capital emissions.	Calculated using Equation 73
Equation 11	$GHG_{disposal}$	tCO₂e	The emissions from waste disposal.	To be monitored
Equation 12	$Q_{fuel}$	[appropriate unit]	The quantity of the fuel consumed in the Certification Period.	To be monitored
Equation 12	$EF_{fuel}$	tCO₂e/unit	The emission factor for consumed fuel.
Equation 12	$GHG_{other}$	tCO₂e	Any other GHG released during the capture process	To be monitored or calculated.
Equation 12	$CO_{2\ stored,fossil}$	tCO₂	The quantity of fossil CO₂ from fuel combustion at the capture facility captured and permanently stored.	To be monitored
Equation 13	$Q_{elec}$	[appropriate unit]	The net quantity of electricity consumed in the Certification Period.	To be monitored
Equation 13	$EF_{elec}$	tCO₂e/unit	The emission factor for consumed electricity.
Equation 14	$Q_{heat}$	[appropriate unit]	The net quantity of useful heat consumed in the Certification Period.	To be monitored
Equation 14	$EF_{heat}$	tCO₂e/unit	The emission factor for consumed heat.
Equation 15	$Q_{input}$	[appropriate unit]	The quantity of the input consumed in the Certification Period.	To be monitored
Equation 15	$EF_{input}$	tCO₂e/unit	The emission factor for input consumed.
Equations 73, 74	$GHG_{materials}$	tCO₂e	The emissions from the materials utilised in the construction of the facility.	Calculated using Equation 74
Equation 74	$Q_{materials}$	t	The quantity of materials utilised in the construction of the facility.
Equation 74	$EF_{materials}$	tCO₂e/t of material	The emission factor for the utilised materials.

4.0

Transport of CO|2

Transport of CO₂

This section provides rules for the quantification of GHG emissions associated with CO₂ transportation via pipelines, road, rail or water transportation, and their infrastructure including intermediate storage, as well as losses of CO₂ occurring during this process.

These rules apply to Activities that transport captured CO₂ as a concentrated CO₂ stream from a capture facility to one or more storage sites using one or more modes of CO₂ transportation. The transport pathway from the capture facility to the storage sites consists of one or more segments of transport infrastructure as defined in Article 3, point (29), of Regulation (EU) 2024/1735 of the European Parliament and of the Council, which may be parts of one or more transport networks as defined in Article 3, point (22), of Directive 2009/31/EC. Where relevant data is available from reporting under Implementing Regulation (EU) 2018/2066, that data shall be considered reliable for the purpose of calculating transport emissions for the Activity.

Transport infrastructure segments shall be designated in order to allow the allocation of transport-related emissions in the case that CO₂ from more than one source passes through parts of the same transport network. If CO₂ captured by a single removal Activity is the only CO₂ passing through the relevant transport infrastructure, the whole transport pathway may be designated as a single transport infrastructure segment. Otherwise, the transport pathway shall be divided into a series of transport infrastructure segments. A new transport infrastructure segment shall be designated at least every time two or more CO₂ streams are merged, or two or more CO₂ streams are separated. Additional transport infrastructure segments may be specified at the discretion of the Operator or Certification Body for organisational reasons.

An allocation fraction $F_S$ shall be specified for each transport infrastructure segment $S$ as the fraction of the CO₂ passing through the segment in a Certification Period that comes from the Activity and is being sent for storage (i.e., not including any CO₂ coming from the Activity that is being transferred for utilisation) in accordance with Equation 26.

 $F_S = CO_{2\ activity,S} / CO_{2\ total,S}$

(Equation 26)

Where:

$CO_{2\ total,S}$ = the total amount of CO₂ from all sources passing through the CO₂ infrastructure segment $S$ in the Certification Period, in tCO₂;
$CO_{2\ activity,S}$ = the amount of CO₂ from the Activity, see Equation 6, that is being transferred for permanent storage passing through the CO₂ infrastructure segment $S$ in the Certification Period, in tCO₂. For the first infrastructure segment in the transport pathway, this is equal to the part of the Activity CO₂ ( $CO_{2\ activity}$ ) measured as transferred from the capture facility to the infrastructure segment. For subsequent infrastructure segments, this is the quantity of Activity CO₂ entering the infrastructure segment minus any CO₂ losses in that infrastructure segment, and where the CO₂ stream is split at a node to be sent to multiple storage sites the Activity CO₂ shall be allocated across the infrastructure segments leaving that node;
$S$ = an index of the transport infrastructure segment.

Operators may utilise independently verified $F_S$ values provided by CO₂ network operators.

In the case that the CO₂ passing through a transport infrastructure segment is a mix of atmospheric or biogenic CO₂ and fossil CO₂ emitted as a result of the capture process that was captured, then any losses shall be considered to consist of a pro-rata mix of atmospheric or biogenic CO₂ and fossil CO₂.

4.1

Quantification of fugitive, vented and leaked emissions of captured CO|2

Quantification of fugitive, vented and leaked emissions of captured CO₂

In the event of intentional or accidental losses of transported CO₂ throughout the transport network, if the quantity $CR_{total}$ is calculated based on Equation 8, these losses shall be explicitly quantified. Quantification rules are based on Implementing Regulation (EU) 2018/2066, which sets out the following two methods for the quantification of GHG emissions due to the operation of pipeline transport network: Method A, based on the overall mass balance of all input and output streams across an infrastructure segment or series of segments; and Method B, relying on the monitoring of emission sources individually, as included below. Operators may choose which of the two approaches to use for each infrastructure segment or series of segments.

Article 42 of Implementing Regulation (EU) 2018/2066

Article 42 Measurement standards and laboratories1. all measurements shall be carried out applying methods based on:(a) EN 14181 (Stationary source emissions — Quality assurance of automated measuring systems);(b) EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report);(c) other relevant EN standards, in particular EN ISO 16911-2 (Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts).Where such standards are not available, the methods shall be based on suitable ISO standards, standards published by the Commission or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.The Operator shall consider all relevant aspects of the continuous measurement system, including the location of the equipment, calibration, measurement, quality assurance and quality control.2. the Operator shall ensure that laboratories carrying out measurements, calibrations and relevant equipment assessments for CEMS are accredited in accordance with EN ISO/IEC 17025 for the relevant analytical methods or calibration activities.Where the laboratory does not have such accreditation, the Operator shall ensure that equivalent requirements of Article 34(2) and (3) are met.

Operators shall choose the method that leads to lower uncertainty of the overall emissions without incurring disproportionate costs.

4.1.1

CO|2| losses: Method A

CO₂ losses: Method A

Operators shall quantify $CO_{2\ transport,losses}$ , the intentional and accidental losses of atmospheric or biogenic CO₂ being sent for permanent storage to generate carbon removal units throughout the transport segment or segments, in accordance with Equation 27.

 $CO_{2\ transport,losses} = \left(\frac{F_{CRCF} \cdot CO_{2\ captured,atmobio}}{CO_{2\ activity}} \right) \cdot \sum_{S} \left(F_S \cdot (CO_{2\ in,S} - CO_{2\ out,S}) \right)$

(Equation 27)

Where:

$F_{CRCF}$ = defined in Section 3.1.3.2;
$CO_{2\ captured,atmobio}$ = defined in Equation 2;
$CO_{2\ activity}$ = defined in Equation 6;
$F_S$ = defined in Equation 26;
$CO_{2\ in,S}$ = the amount of CO₂ entering transport infrastructure segment $S$ , determined in accordance with Articles 40 to 46 and Article 49 of Implementing Regulation (EU) 2018/2066, in tCO₂;
$CO_{2\ out,S}$ = the amount of CO₂ leaving transport infrastructure segment $S$ , determined in accordance with Articles 40 to 46 and Article 49 of Implementing Regulation (EU) 2018/2066, in tCO₂;
$S$ = the index of the transport infrastructure segments.

4.1.2

CO|2| losses: Method B

CO₂ losses: Method B

Operators shall quantify $CO_{2\ transport,losses}$ , the intentional and accidental losses of atmospheric or biogenic CO₂ being sent for permanent storage to generate carbon removal units throughout the transport segment or segments, in accordance with Equation 28.

 $CO_{2\ transport,losses} = \frac{F_{CRCF} \cdot CO_{2\ captured,atmobio}}{CO_{2\ activity}} \cdot \sum_{S} \Big(F_S \cdot (CO_{2\ fugitive,S} + CO_{2\ vented,S} + CO_{2\ leakage,S}) \Big)$

(Equation 28)

Where:

$F_{CRCF}$ = defined in Section 3.1.3.2;
$CO_{2\ captured,atmobio}$ = defined in Equation 2;
$CO_{2\ activity}$ = defined in Equation 6;
$F_S$ = defined in Equation 26;
$CO_{2\ fugitive,S}$ = the sum of fugitive emissions from CO₂ transported in the transportation infrastructure, such as from seals, valves, intermediate compressor stations and intermediate storage sites, in tCO₂;
$CO_{2\ vented,S}$ = the sum of vented emissions from CO₂ transported in the transportation infrastructure, in tCO₂;
$CO_{2\ leakage,S}$ = sum of CO₂ transported in the transportation infrastructure, which is emitted as the result of the failure of one or more components of the network, in tCO₂;
$S$ = index of the transport infrastructure segments.

4.1.2.1

Fugitive emissions

Fugitive emissions during CO₂ transportation in any of the following components: (a) seals; (b) measurement devices; (c) valves; (d) intermediate compressor stations; (e) intermediate storage sites shall be calculated in accordance with Equation 29.

 $CO_{2\ fugitive} = \sum_{S} \left( \sum_{c} (EF_{occur,c,S} \cdot N_{occur,c,S}) \right)$

(Equation 29)

Where:

$F_S$ = defined in Equation 26;
$EF_{occur,c,S}$ = the average emission factors per component per time period, expressed in tCO₂/unit time. $EF_{occur,c}$ shall be determined for each type of component. These factors shall be reviewed at least every 5 years based on newly available techniques and knowledge;
$N_{occur,c,S}$ = number of components type $c$ in the transportation system, multiplied by the number of time periods;
$c$ = type of component: seals; measurement devices; valves; intermediate compressor stations; and intermediate storage sites;
$S$ = index of the transport infrastructure segments.

Isometric may provide lists of default fugitive emissions factors for relevant equipment.

4.1.2.2

Vented emissions

Operators shall calculate $CO_{2\ vented}$ for each transport infrastructure segment $S$ as the expected venting identified for that transport infrastructure segment by the operator of the transport network. If the operator of the transport network does not provide venting emissions at the disaggregated level of the transport infrastructure segment, venting emissions shall be allocated by segment on a reasonable basis to be agreed by the Operator and Certification Body.

4.1.2.3

Leakage events

Implementing Regulation (EU) 2018/2066 requires that each transport network operator shall monitor the transport network and calculate the amount of CO₂ leaked from the transport with a suitable methodology documented in the monitoring plan, based on industry best practice guidelines.

Activity Operators shall calculate $CO_{2\ leakage}$ for each transport infrastructure segment $S$ as the amount of leakage identified for that transport infrastructure segment by the operator of the transport network during the Certification Period. If the operator of the transport network does not report leakage emissions at the disaggregated level of the transport infrastructure segment, leakage emissions shall be allocated for each segment on a reasonable basis to be agreed by the Operator and Certification Body.

4.2

Quantification of associated GHG emissions for transport

GHG emissions associated with the transportation of CO₂ (for vehicles and/or in the supporting infrastructure) shall be calculated in accordance with Equation 30.

 $GHG_{transport} = \sum_{S} \Biggr( F_S \cdot \biggr( \sum_{T} GHG_{T,S} + GHG_{infra,S} \biggr) \Biggr)$

(Equation 30)

Where:

$F_S$ = defined in Equation 26;
$GHG_{T,S}$ = the GHG emissions due to energy use for CO₂ transportation in mode of transportation type $T$ in infrastructure segment $S$ , in tCO₂e;
$GHG_{infra,S}$ = the GHG emissions due to energy use at the supporting infrastructure connected to the CO₂ transport network (including pipeline operation infrastructure), in tCO₂e;
$T$ = the transport type for the infrastructure segment (road, rail or maritime);
$S$ = an Index of the transport infrastructure segments.

4.2.1

Emissions from non-pipeline transportation of CO|2

Emissions from non-pipeline transportation of CO₂

Following the principles in Section 6.3.5, GHG emissions associated with the non-pipeline transport of CO₂ by transportation mode $T$ in each transport infrastructure segment, $GHG_{T,S}$ , shall either be calculated based on actual data on fuel consumption in accordance with Equation 31 or based on vehicle efficiencies and actual data about vehicle distance travelled in accordance with Equation 32. Operators are permitted to use different approaches for different transport modes and infrastructure segments.

 $GHG_{T,S} = \sum_{trips} (Q_{fuel,S} \cdot EF_{fuel})$

(Equation 31)

Where:

$Q_{fuel,S}$ = the quantity of fuel consumed for each trip in infrastructure segment $S$ , including empty return trips, expressed in an appropriate unit;
$EF_{fuel}$ = the emission factor for the consumed fuel, expressed in tCO₂e/unit, selected in accordance with the rules in Section 6.3.4;
$trips$ = an index of the trips taken.

 $GHG_{T,S} = \left( \sum_{L=1}^{O} (K_{L,S} \cdot EF_{vehicle,loaded}) + \sum_{L=1}^{R} (K_{L,S} \cdot EF_{vehicle,unloaded}) \right)$

(Equation 32)

Where:

$K_{L,S}$ = distance of each trip in infrastructure segment $S$ in kilometres (km);
$EF_{vehicle,loaded}$ = the CO₂ emissions per kilometre of the vehicle when loaded, in tCO₂e/km travelled. This may be based on an appropriate conservative default emission factor if it has been provided by Isometric;
$EF_{vehicle,unloaded}$ = the CO₂ emissions per kilometre of the vehicle when unloaded, in tCO₂e/km travelled. This may be based on an appropriate conservative default emission factor if it has been provided by Isometric. If no data/default is available for the unloaded vehicle but a value is available for $EF_{vehicle,loaded}$ , then the Operator may set $EF_{vehicle,unloaded}$ = $EF_{vehicle,loaded}$ ;
$O$ = the total number of outbound trips taken;
$R$ = the total number of empty return trips taken;
$L$ = an index of the trips.

4.2.2

Emissions from transportation infrastructure

GHG emissions due to fuel and electricity consumption across all processes at installations required to operate the transport network shall be calculated according to Equation 33. Operators may use default values for emissions from transportation infrastructure where such default values are provided by Isometric.

 $GHG_{infra} = \sum_{S} \left( F_S \cdot \sum_{f}(Q_{stat,f} \cdot EF_{f} + Q_{mob,f} \cdot EF_{f}) + Q_{elec} \cdot EF_{elec} \right)$

(Equation 33)

Where:

$Q_{stat,f}$ = the quantity of fuel type $f$ combusted in stationary sources at the installed infrastructure, in giga joule (GJ);
$Q_{mob,f}$ = the quantity of fuel type $f$ combusted in mobile sources at the installed infrastructure, in GJ;
$EF_{f}$ = the emission factor due to the combustion of the fuel type $f$ , in tCO₂e/GJ, chosen following Section 6.3.4;
$Q_{elec}$ = the net amount of electricity imported from the grid and consumed at the installed infrastructure, selected in accordance with Section 6.2, in MWh;
$EF_{elec}$ = the emissions factor for the generation of electricity, in tCO₂e/MWh, chosen following Section 6.3.1;
$f$ = the fuel type, including those from fossil and biogenic origin.

4.3

Monitoring and reporting

In accordance with Section 2.3.3, Operators shall include in the Monitoring Report before each Re-Certification Audit the measured or calculated parameters listed in Table 4. Where a parameter is noted as to be monitored, it shall be included in the Monitoring Plan in accordance with Section 2.3.2.

Table 4: Parameters for inclusion in the Monitoring Report.

Equation	Parameter	Unit	Definition	Notes
Equation 26	$F_S$	%	The allocation fraction defined for each transport segment $S$ as the fraction of the CO₂ from the Activity passing through the segment in a Certification Period and is being sent for storage.	Calculated using Equation 26
Equation 26	$CO_{2\ activity,S}$	tCO₂	The amount of CO₂ from the Activity passing through the CO₂ infrastructure segment $S$ in the Certification Period.	To be monitored
Equation 26	$CO_{2\ total,S}$	tCO₂	The total amount of CO₂ from all sources passing through the CO₂ infrastructure segment $S$ in the Certification Period.	To be monitored
Equations 8, 27, and 28	$CO_{2\ transport,losses}$	tCO₂	The amount of losses of atmospheric or biogenic CO₂ being sent for permanent storage to generate carbon removal units throughout the transport network.	Calculated using Equation 27 or Equation 28
Equation 27	$CO_{2\ in,S}$	tCO₂	The amount of CO₂ transferred to the transport infrastructure segment $S$ , determined in accordance with Articles 40 to 46 and Article 49 of Commission Implementing Regulation (EU) 2018/2066.	To be monitored
Equation 27	$CO_{2\ out,S}$	tCO₂	The amount of CO₂ transferred out of the transport infrastructure segment, determined in accordance with Articles 40 to 46 and Article 49 of [C]ommission Implementing Regulation (EU) 2018/2066](https://eur-lex.europa.eu/eli/reg_impl/2018/2066/oj).	To be monitored
Equations 28 and 29	$CO_{2\ fugitive,S}$	tCO₂	The sum of fugitive emissions from CO₂ transported in the transportation infrastructure.	Calculated using Equation 29
Equation 28	$CO_{2\ vented,S}$	tCO₂	The sum of vented emissions from CO₂ transported in the transportation infrastructure.	To be informed by the operator of the transport network.
Equation 28	$CO_{2\ leakage,S}$	tCO₂	The sum of CO₂ transported in the transportation infrastructure, which is emitted as the result of the failure of one or more components of the network.	To be informed by the operator of the transport network.
Equation 29	$EF_{occur,c,S}$	tCO₂e/unit time	The average emission factors per type of component per occurrence.	To be monitored.
Equation 29	$N_{occur,c,S}$	number of time units/year	The number of components in the transportation system per type of component.	To be monitored.
Equation 30	$GHG_{transport}$	tCO₂e	The total amount of GHG emissions from the combustion of fuels during the transportation of CO₂.	Calculated using Equation 30
Equations 30, 31, and 32	$GHG_{T,S}$	tCO₂e	The emissions due to energy use for CO₂ transportation in mode of transportation type T in infrastructure segment S.	Calculated using Equation 31 or 32
Equations 30 and 33	$GHG_{infra,S}$	tCO₂e	The emissions due to energy use at the supporting infrastructure connected to the CO₂ transport network.	Calculated using Equation 33
Equation 31	$Q_{fuel}$	[appropriate unit]	The quantity of the fuel consumed in the Certification Period.	To be monitored
Equation 31	$EF_{fuel}$	tCO₂e/unit	The emission factor for consumed fuel.	To be monitored
Equation 32	$K_{L,S}$	km	The distances of trips in infrastructure segments $S$ .	To be monitored
Equation 32	$EF_{vehicle,loaded}$	tCO₂e/km	The CO₂ emission per kilometre of the loaded transport vehicles.
Equation 32	$EF_{vehicle,unloaded}$	tCO₂e/km	The CO₂ emission per kilometre of the unloaded transport vehicles.
Equation 33	$Q_{stat,f}$	GJ	The quantity of fuel type $f$ combusted in stationary sources at the installed infrastructure.	To be monitored. Where relevant, the density and Net Calorific Value used shall be reported.
Equation 33	$Q_{mob,f}$	GJ	The quantity of fuel type $f$ combusted in mobile sources at the installed infrastructure.	To be monitored
Equation 33	$Q_{elec}$	MWh	The amount of electricity imported from the grid and consumed at the installed infrastructure.	To be monitored
Equation 33	$EF_{f}$	tCO₂e/GJ	The emission factor due to the combustion of the fuel type $f$ .
Equation 33	$EF_{elec}$	tCO₂e/MWh	The emissions factor for the generation of electricity.

5.0

Injection of CO|2| at Storage Sites

Injection of CO₂ at Storage Sites

A CO₂ capture Activity may transfer CO₂ via a transport pathway to one or more storage sites for injection into geological storage.

If CO₂ from sources other than the Activity is stored at the same site, an allocation fraction shall be defined for each storage site $S$ as the fraction of the CO₂ stored at that site in a Certification Period that comes from the Activity in accordance with Equation 34.

 $FS = \frac{CO_{2\ activity,injected,S}}{CO_{2\ injected,S}}$

(Equation 34)

Where:

$CO_{2\ activity,injected,S}$ = the part of CO_2activity that is stored at site $S$ . In the case of a non-segregated CO₂ stream this amount shall be specified on a mass balance basis;
$CO_{2\ injected,S}$ = the total amount of CO₂ from all sources stored at site $S$ in the Certification Period;
$S$ = an index of the storage sites.

5.1

Quantification of CO|2| entering the storage site

Quantification of CO₂ entering the storage site

The amount of CO₂ entering the storage site shall be determined at the entry point or points using a measurement-based approach in accordance with Articles 40 to 45 and Article 49 of Implementing Regulation (EU) 2018/2066.

Article 40 to 45

Article 40:** Use of the measurement-based monitoring methodologyThe operator shall use measurement-based methodologies for all emissions of nitrous oxide (N₂O) as laid down in Annex IV, and to quantify CO₂ transferred pursuant to Article 49.In addition, the operator may use measurement-based methodologies for CO₂ emission sources where it can provide evidence that for each emission source the tiers required in accordance with Article 41 are complied with.Article 41: Tier requirements1. For each major emission source, the operator shall apply the following:a) in the case of a category A installation, at least the tiers listed in section 2 of Annex VIII;b) in other cases, the highest tier listed in section 1 of Annex VIII.However, the operator may apply a tier one level lower than required in accordance with the first subparagraph for category C installations and up to two levels lower for category A and B installations, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph is technically not feasible or incurs unreasonable costs.For emissions from minor emission sources, the operator may apply a lower tier than required in accordance with the first subparagraph of paragraph 1, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph of paragraph 1 is technically not feasible or incurs unreasonable costs.Article 42 Measurement standards and laboratories1. All measurements shall be carried out applying methods based on:a) EN 14181 (Stationary source emissions — Quality assurance of automated measuring systems);b) EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report);c) other relevant EN standards, in particular EN ISO 16911-2 (Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts).Where such standards are not available, the methods shall be based on suitable ISO standards, standards published by the Commission or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.The operator shall consider all relevant aspects of the continuous measurement system, including the location of the equipment, calibration, measurement, quality assurance and quality control.2. The operator shall ensure that laboratories carrying out measurements, calibrations and relevant equipment assessments for CEMS are accredited in accordance with EN ISO/IEC 17025 for the relevant analytical methods or calibration activities.Where the laboratory does not have such accreditation, the operator shall ensure that equivalent requirements of Article 34(2) and (3) are met.Article 43: Determination of emissions1. The operator shall determine the annual emissions from an emission source over the reporting period by summing up over the reporting period all hourly values of the measured greenhouse gas concentration multiplied by the hourly values of the flue gas flow, where the hourly values shall be averages over all individual measurement results of the respective operating hour.In the case of CO₂ emissions, the operator shall determine annual emissions on the basis of equation 1 in Annex VIII. CO emitted to the atmosphere shall be treated as the molar equivalent amount of CO₂.In the case of nitrous oxide (N₂O), the operator shall determine annual emissions on the basis of the equation in subsection B.1 of section 16 of Annex IV.2. Where several emission sources exist in one installation and cannot be measured as one emission source, the operator shall measure emissions from those sources separately and add the results to obtain the total emissions of the gas in question over the reporting period.3. The operator shall determine the greenhouse gas concentration in the flue gas by continuous measurement at a representative point through one of the following:a) direct measurement;b) in the case of high concentration in the flue gas, calculation of the concentration using an indirect concentration measurement applying equation 3 in Annex VIII and taking into account the measured concentration values of all other components of the gas stream as laid down in the operator's monitoring plan.4. Where relevant, the operator shall determine separately any CO₂ amount stemming from biomass and subtract it from the total measured CO₂ emissions. For this purpose the operator may use:a) a calculation based approach, including approaches using analyses and sampling based on EN ISO 13833 (Stationary source emissions — Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide — Radiocarbon sampling and determination);b) another method based on a relevant standard, including ISO 18466 (Stationary source emissions — Determination of the biogenic fraction in CO2 in stack gas using the balance method);c) an estimation method published by the Commission.Where the method proposed by the operator involves continuous sampling from the flue gas stream, EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report) shall be applied.5. The operator shall determine the flue gas flow for the calculation in accordance with paragraph 1 by one of the following methods:a) calculation by means of a suitable mass balance, taking into account all significant parameters on the input side, including for CO2 emissions at least input material loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);b) determination by continuous flow measurement at a representative point.Article 44 Data aggregation1. The operator shall calculate hourly averages for each parameter, including concentrations and flue gas flow, relevant for determining emissions using a measurement-based methodology by using all data points available for that specific hour.Where an operator can generate data for shorter reference periods without additional cost, the operator shall use those periods for the determination of the annual emissions in accordance with Article 43(1).2. Where the continuous measurement equipment for a parameter is out of control, out of range or out of operation for part of the hour or reference period referred to in paragraph 1, the operator shall calculate the related hourly average pro rata to the remaining data points for that specific hour or shorter reference period, provided that at least 80 % of the maximum number of data points for a parameter are available.Article 45(2) to (4) shall apply where fewer than 80 % of the maximum number of data points for a parameter are available.Article 45 Missing data1. Where a piece of measurement equipment within a CEMS is out of operation for more than five consecutive days in any calendar year, the operator shall inform the competent authority without undue delay and propose adequate measures to improve the quality of the CEMS in question.2. Where a valid hour or shorter reference period in accordance with Article 44(1) of data cannot be provided for one or more parameters of the measurement-based methodology due to the equipment being out of control, out of range or out of operation, the operator shall determine values for substituting each missing hour of data.3. Where a valid hour or shorter reference period of data cannot be provided for a parameter directly measured as concentration, the operator shall calculate a substitution value as the sum of an average concentration and twice the standard deviation associated with that average, using equation 4 in Annex VIII.Where the reporting period is not applicable for determining such substitution values due to significant technical changes at the installation, the operator shall agree with the competent authority a representative timeframe for determining the average and standard deviation, where possible with a duration of one year.4. Where a valid hour of data cannot be provided for a parameter other than concentration, the operator shall obtain substitute values of that parameter through a suitable mass balance model or an energy balance of the process. The operator shall validate the results by using the remaining measured parameters of the measurement-based methodology and data at regular working conditions, considering a time period of the same duration as the data gap.

Article 49 Transferred CO₂

The operator shall subtract from the emissions of the installation any amount of CO2 originating from fossil carbon in activities covered by Annex I to Directive 2003/87/EC that is not emitted from the installation, but: a) transferred out of the installation to any of the following:i) a capture installation for the purpose of transport and long-term geological storage in a storage site permitted under Directive 2009/31/EC;ii) a transport network with the purpose of long-term geological storage in a storage site permitted under Directive 2009/31/EC;iii) a storage site permitted under Directive 2009/31/EC for the purpose of long-term geological storage;b) transferred out of the installation and used to produce precipitated calcium carbonate, in which the used CO2 is chemically bound.2. In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if the receiving installation is covered by that Directive. In all other cases, the operator of the transferring installation shall provide the name, address and contact information of a contact person for the receiving installation.The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.3. For the determination of the quantity of CO2 transferred from one installation to another, the operator shall apply a measurement-based methodology, including in accordance with Articles 43, 44 and 45. The emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of CO2 transferred.For the purpose of point (b) of paragraph 1, the operator shall apply a calculation-based methodology.4. For determining the quantity of CO2 transferred from one installation to another, the operator shall apply the highest tier as defined in section 1 of Annex VIII.However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in section 1 of Annex VIII is technically not feasible or incurs unreasonable costs.For determining the quantity of CO2 chemically bound in precipitated calcium carbonate, the operator shall use data sources representing highest achievable accuracy.5. The operators may determine quantities of CO2 transferred out of the installation both at the transferring and at the receiving installation. In such cases, Article 48(3) shall apply.

5.2

Application of mass balance rules

Other than in the case that the CO₂ stream is fully segregated, a mass balance system based on the following principles shall be used to trace CO₂ through the transport infrastructure from the capture facility to the storage site:

each quantity of CO₂ entering the transport or storage system may be treated as having been stored or otherwise discharged from the system only once;
the sum of the quantities of CO₂ entering, or released from intermediate storage at, any transport infrastructure segment or storage site in a given period shall equal the sum of the quantities of CO₂ identified as leaving or being intermediately or permanently stored at that infrastructure segment or storage site in the same period;
where a quantity of CO₂ from an Activity is mixed with a quantity of CO₂ from other sources, and that mixed stream is then transferred to more than one subsequent transport infrastructure segment or storage site, then the operator may agree with other interested parties which of the transferred quantities is to be treated as originating from that Activity;
where a quantity of CO₂ is transferred into an interconnected transport network and thereby mixed with a quantity of CO₂ from other sources, the operator is not required to model the transit time of the CO₂ from the Activity through the transport network;
subject to these principles, contractual arrangements may be used to identify a quantity of CO₂ being injected at a storage site with an equivalent quantity of CO₂ from a capture installation, even though the actual physical location of the CO₂ molecules may be unknown;
operators shall provide adequate evidence that the abovementioned mass balance requirements and any additional requirements imposed by Isometric have been complied with.

5.3

Quantification of fugitive and vented emissions of captured CO|2

Quantification of fugitive and vented emissions of captured CO₂

In the event of any intentional or accidental losses of CO₂ prior to entering permanent storage, these losses shall be explicitly quantified.

Fugitive and vented emissions during injection at the storage site shall be calculated in accordance with Section 23, subsection B.1., of Annex IV to Implementing Regulation (EU) 2018/2066. For geological storage, data regarding fugitive and vented emissions shall be based on data recorded by the entity operating the storage site under Implementing Regulation (EU) 2018/2066. The total loss of CO₂ from the Activity during storage shall be calculated in accordance with Equation 35.

 $CO_{2storage,losses} = F_{CRCF} \cdot \frac{CO_{2captured,atmobio}}{CO_{2activity}} \cdot \sum_{S} \left( FS \cdot (CO_{2fugitive,S} + CO_{2vented,S}) \right)$

(Equation 35)

Where:

$F_{CRCF}$ = is defined in Section 3.1.3.2;
$CO_{2captured,atmobio}$ = is defined in Equation 2;
$CO_{2activity}$ = is defined in Equation 6;
$FS$ = fraction of the CO₂ stored at site S that originates from the Activity, in %;
$CO_{2fugitive,S}$ = fugitive CO₂ emissions from site S, in tonnes CO₂;
$CO_{2vented,S}$ = vented CO₂ emissions from site S, in tonnes CO₂.

At each site S, the sum of the fugitive and vented emissions shall equal the difference between the measured amount of CO₂ entering the site and the measured amount of CO₂ injected in the storage reservoir, in accordance with Equation 36.

 $CO_{2fugitive,S} + CO_{2vented,S} = CO_{2IN,S} - CO_{2injected,S}$

(Equation 36)

Where:

$CO_{2IN,S}$ = measured total amount of CO₂ entering site S, in tonnes CO₂;
$CO_{2injected,S}$ = measured total amount of CO₂ injected for permanent storage at site S, in tonnes CO₂.

5.4

Quantification of associated GHG emissions

The GHG emissions associated with injection at a storage site shall be calculated in accordance with Equation 37.

 $GHG_{storage} = \sum_{S} \left( F_S \cdot (GHG_{storage\ site} + GHG_{inputs}) \right)$

(Equation 37)

Where:

$GHG_{storage\ site}$ = the GHG emissions associated with energy use and operation at the storage site, in tonnes CO₂e, defined in Equation 38;
$GHG_{inputs}$ = the GHG emissions associated with the production and use of other inputs used at the storage site, in tonnes CO₂e.

5.4.1

Emissions from the storage site

The GHG emissions at each storage site shall be calculated in accordance with Equation 38.

 $GHG_{storage\ site} = GHG_{combustion} + GHG_{elec} + GHG_{heat} + GHG_{capital}$

(Equation 38)

Where:

$GHG_{combustion}$ = the GHG emissions due to fuel consumption at the storage site, in tonnes CO₂e, calculated in accordance with Equation 39 below;
$GHG_{elec}$ = the GHG emissions due to net electricity consumption at the storage site, in tonnes CO₂e, calculated in accordance with Equation 40 below;
$GHG_{heat}$ = the GHG emissions due to net useful heat consumption at the storage site, in tonnes CO₂e, calculated in accordance with Equation 41 below;
$GHG_{capital}$ = the capital emissions from construction and installation of the storage site, in tonnes CO₂e, calculated in accordance with the principles detailed in Section 6.4.

 $GHG_{combustion} = \sum_{fuels} Q_{fuel} \cdot EF_{fuel} + CO_{2\ stored,fossil}$

(Equation 39)

Where:

$Q_{fuel}$ = the quantity of the fuel consumed in the Certification Period, expressed in an appropriate unit;
$EF_{fuel}$ = the emission factor for the fuel consumed, expressed in tCO₂e/unit, selected in accordance with Section 6.3.4;
$CO_{2\ stored,fossil}$ = minus the quantity of fossil CO₂ from fuel combustion at the storage site captured and permanently stored, in tonnes CO₂. It shall be calculated as minus the measured quantity of CO₂ captured from fossil sources at the storage site plus any CO₂ losses prior to storage.

 $GHG_{elec} = \sum_{electricity\ source} Q_{elec} \cdot EF_{elec}$

(Equation 40)

Where:

$Q_{elec}$ = the net quantity of electricity consumed in the Certification Period, selected in accordance with Section 6.2, expressed in an appropriate unit;
$EF_{elec}$ = the emission factor for the consumed electricity, expressed in tCO₂e/unit, selected in accordance with Section 6.3.1.

 $GHG_{heat} = \sum_{heat\ source} Q_{heat} \cdot EF_{heat}$

(Equation 41)

Where:

$Q_{heat}$ = the net quantity of useful heat consumed in the Certification Period, selected in accordance with Section 6.2, expressed in an appropriate unit;
$EF_{heat}$ = the emission factor for the consumed heat, expressed in tCO₂e/unit, selected in accordance with Section 6.3.2.

5.4.2

Emissions from Inputs

Where there are inputs consumed at the storage site the emissions associated with the consumption of these inputs during the Certification Period shall be calculated in accordance with Equation 42.

 $GHG_{inputs} = \sum_{inputs} Q_{input} \cdot EF_{input}$

(Equation 42)

Where:

$Q_{input}$ = the quantity of the input consumed in the Certification Period, expressed in an appropriate unit;
$EF_{input}$ = the emission factor for the input consumed, expressed in tCO₂e/unit, selected in accordance with the rules in Section 6.3.4.

The Operator may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to $1\% \cdot CR_{total}$ , in accordance with Equation 43.

 $\sum_{inputs} Q_{input} \cdot EF_{input} < 1\% \cdot CR_{total}$

(Equation 43)

5.5

Monitoring and reporting

In accordance with Section 2.3.3, Operators shall include in the Monitoring Report before each Re-Certification Audit the measured or calculated parameters for the Certification Period being audited listed in Table 5. Where a parameter is noted as to be monitored, it shall be included in the Monitoring Plan in accordance with Section 2.3.2.

Table 5: Parameters for inclusion in the Monitoring Report.

Equation	Parameter	Unit	Definition	Notes
Equation 34	$F_{S}$	%	The allocation fraction of the CO₂ stored at site $S$ that originates from the Activity and shall be used to generate carbon removal units.	Calculated using Equation 34
Equation 34	$CO_{2\ activity,injected,S}$	tCO₂	The part of CO_2activity stored at site $S$ .	To be identified following mass balance rules
Equations 34 and 36	$CO_{2\ injected,S}$	tCO₂	The total amount of CO₂ injected for permanent storage at each relevant storage site.	To be monitored
Equation 35	$CO_{2\ storage,losses}$	tCO₂	The amount of losses of atmospheric or biogenic CO₂ being sent for permanent storage to generate carbon removal units during storage activity.	Calculated using Equation 35
Equations 35 and 36	$CO_{2\ vented,S}$	tCO₂	The amount of CO₂ vented at each relevant storage site.	To be monitored
Equations 35 and 36	$CO_{2\ fugitive,S}$	tCO₂	The amount of CO₂ fugitives at each relevant storage site.	To be monitored or calculated using Equation 36
Equation 36	$CO_{2\ IN,S}$	tCO₂	The amount of CO₂ entering the storage site $S$ .	To be monitored
Equation 37	$GHG_{storage}$	tCO₂e	The GHG emissions associated with the injection at a storage site.	Calculated using Equation 37
Equations 37 and 38	$GHG_{storage\ site}$	tCO₂e	The GHG emissions associated with energy use and operation at the storage site.	Calculated using Equation 38
Equations 37 and 42	$GHG_{inputs}$	tCO₂e	The GHG emissions associated with the production and use of other inputs used at the storage site.	Calculated using Equation 42
Equations 38 and 39	$GHG_{combustion}$	tCO₂e	The GHG emissions due to fuel consumption at the storage site.	Calculated using Equation 39
Equations 38 and 40	$GHG_{elec}$	tCO₂e	The GHG emissions due to net electricity consumption at the storage site.	Calculated using Equation 40
Equations 38 and 41	$GHG_{heat}$	tCO₂e	The GHG emissions due to net useful heat consumption at the storage site.	Calculated using Equation 41
Equation 39	$Q_{fuel}$	[appropriate unit]	The amount of fuels used for combustion at each storage site.	To be monitored
Equation 39	$EF_{fuel}$	tCO₂e/unit	The emission factor for the fuel consumed.	To be monitored
Equation 40	$Q_{elec}$	MWh	The net amount of electricity consumed at each storage site.	To be monitored
Equation 40	$EF_{elec}$	tCO₂e/unit	The emission factor for the consumed electricity.	To be monitored
Equation 41	$Q_{heat}$	MWh	The net amount of useful heat consumed at storage site, for all relevant storage sites.	To be monitored
Equation 41	$EF_{heat}$	tCO₂e/unit	The emission factor for the consumed heat.	To be monitored
Equation 42	$Q_{input}$	[appropriate unit]	The amount of input consumed.	To be monitored
Equation 42	$EF_{input}$	tCO₂e/unit	The emission factor for the input consumed.	To be monitored

6.0

Common Elements for Quantification

6.1

Completeness and Materiality

The quantification of associated GHG emissions shall be complete and shall cover all process and combustion emissions from all material emission sources and source streams belonging to the permanent carbon removal Activities and all other relevant emissions.

Where an Operator or the Certification Body identifies emissions from a source, or from a group of sources, associated with an Activity that are material but are not covered by the present methodology, the Operator shall ensure that such emissions are included in the calculation of the associated GHG emissions.

Unless otherwise stated, all emission sources identified in these rules shall be assessed and shall be included in the calculation of $GHG_{associated}$ , even if they do not reach the level of Materiality described here. There are two potential exceptions to this principle, contexts in which a Materiality assessment may be undertaken and emissions assessed as being below the Materiality threshold do not need to be directly assessed. These contexts are capital emissions and input emissions.

A Materiality assessment may also be required if the Operator or the Certification Body identifies emissions from a source that is associated with the Activity but is not explicitly identified in the present methodology. Where a Materiality assessment is required on a specified emission source or group of emission sources, the Operator shall present to the Certification Body an estimate of the potential range of emissions across the Activity Period associated with that source. If the emissions at the high end of this range are equal to or greater than 1% of the Gross Removals delivered, or expected to be delivered, over the course of the Activity Period, then the emissions from that source are considered potentially material and shall be directly assessed.

At the Certification Audit Operators shall carry out the Materiality assessment based on expected emissions and removals over the Activity Period, and the basis for concluding that any emissions are immaterial shall be described in the Activity plan.

At the Re-Certification Audit the Certification Body shall assess whether there has been a significant deviation from the operational conditions declared at the Certification Audit. If such a deviation is identified Operators shall carry out the Materiality assessment again.

6.2

Net Consumption of Useful Heat or Electricity

Any energy recovery resulting from process configurations may lead to a reduction in the additional net consumption of a specified type of energy or a shift in net demand from one energy type to another. Therefore, for the calculation of net electricity or net useful heat consumption, Operators shall assess the overall change in demand after such recovery processes have been implemented.

The calculation of net consumption shall exclude any electricity or heat both produced and consumed on-site at the capture facility or the storage site or for the transport infrastructure. Emissions associated with electricity or heat generated on-site at a facility shall be accounted for separately by consideration of the fuel consumed. The overall change in demand corresponds to the difference between the quantity of electricity or heat imported from outside the facility for use directly by the Activity and the quantity of electricity or heat that is exported for other uses that was recovered from processes directly required for the Activity, including downstream processes such as CO₂ liquefaction. The calculation of net electricity or net useful heat consumption shall not include any heat or electricity that is produced specifically for export from the facility rather than recovered from a necessary process.

Where the net quantity of consumed heat or electricity is less than the gross quantity and this heat or electricity originates from more than one source, the net consumption from each source shall be calculated proportionally so that:

 $Q_{heat/elec,net,source} = Q_{heat/elec,gross,source} \cdot \frac{\sum_{sources} Q_{heat/elec,net,source}}{\sum_{sources} Q_{heat/elec,gross,source}}$

(Equation 69)

Where:

$Q_{heat/elec,gross,source}$ = the gross quantity of electricity or useful heat from a given source consumed in the Certification Period;
$Sources$ = the index of sources of heat or electricity.

In the case of a net increase in availability of a type of energy as a result of energy recovery, the quantity ( $Q_{heat}$ or $Q_{elec}$ ) may be reported as a negative value. Operators shall ensure that any above-mentioned negative quantity is substantiated through correct process assumptions. In the case that one or both of the terms $Q_{heat}$ or $Q_{elec}$ calculated for a process element is negative, then the accompanying emission factor ( $EF_{heat}$ or $EF_{elec}$ ) shall be set to zero.

6.2.1

Additional Biomass Consumption

Additional biomass consumption refers to the biomass, biofuel, bioliquid and biomass fuel that is consumed specifically to provide energy for a carbon capture process. In the case that heat is recovered from an existing biomass-based process whose primary aim is not the production of heat or electricity, and is used by the capture facility, this shall not be treated as a form of additional biomass consumption and shall instead be assessed using an emission factor for the consumed heat following Section 6.3.3.

6.2.1.1

Bioenergy Facilities Generating Only Electricity

In the case that carbon is captured at a bioenergy facility generating only electricity and some of this own electricity is consumed to power the carbon capture process, the additional biomass consumption, $Q_{biomass}$ shall be calculated from the net amount of own electricity consumed in accordance with Equation 70.

 $Q_{biomass} = \frac{Q_{elec}}{\eta_{elec}}$

(Equation 70)

Where:

$Q_{elec}$ = the net consumption of own electricity;
$\eta_{elec}$ = the electrical efficiency of the facility, defined as the electricity produced in the Certification Period, including the electricity consumed for carbon capture, divided by the fuel input in the Certification Period based on its energy content.

6.2.1.2

Bioenergy Facilities Generating Only Heat

In the case that carbon is being captured at a bioenergy facility generating only heat and some of this own heat is consumed to power the carbon capture process, the additional biomass consumption $Q_{biomass}$ shall be calculated from the net amount of own heat consumed in accordance with Equation 71.

 $Q_{biomass} = \frac{Q_{heat}}{\eta_{heat}}$

(Equation 71)

Where:

$Q_{elec}$ = the net consumption of own heat;
$\eta_{heat}$ = the heat efficiency of the facility, defined as the heat produced in the Certification Period, including the heat consumed for carbon capture, divided by the fuel input in the Certification Period based on its energy content.

6.2.1.3

Bioenergy Facilities Generating a Mix of Heat and Electricity

In the case that carbon is captured at a bioenergy facility generating both electricity and heat, the additional biomass consumption $Q_{biomass}$ shall be calculated from the net amount of own electricity and own heat consumed in accordance with Equation 72, whereby the value of $Q_{biomass}$ shall be >0.

 $Q_{biomass} = \frac{C_{elec} \cdot Q_{elec} + C_{heat} \cdot Q_{heat}}{C_{elec} \cdot \eta_{elec} + C_{heat} \cdot \eta_{heat}}$

(Equation 72)

Where:

$Q_{elec}$ = the net consumption of own electricity;
$\eta_{elec}$ = the electrical efficiency of the facility, defined as the electricity produced in the Certification Period, including the electricity consumed for carbon capture, divided by the fuel input in the Certification Period based on its energy content;
$Q_{heat}$ = the net consumption of own heat;
$\eta_{heat}$ = the heat efficiency of the facility, defined as the heat produced in the Certification Period, including the heat consumed for carbon capture, divided by the fuel input in the Certification Period based on its energy content;
$C_{elec}$ = the fraction of exergy in the electricity, set to 1;
$C_{heat}$ = the carnot efficiency (fraction of exergy in useful heat), defined as $C_{heat} = \frac{T_{heat}-T_0}{T_{heat}}$ where $T_{heat}$ is the average temperature of the consumed heat in K (Kelvin), and $T_0$ is 273.15 K.

The two parameters $\eta_{elec}$ and $\eta_{heat}$ must be set consistently, either both by calculation or both by reference to technical documentation. If the values are based on technical documentation then they must be set on the same basis as if they were calculated (i.e., expected electricity and heat output, respectively, divided by expected fuel consumption in a representative mode of operation) and the Certification Body shall verify that the values used are consistently achievable under nominal operation of the facility, and that the mode of operation used to set the values is a reasonable representation of the way in which the installation is actually operated.

6.3

Emission Factors

6.3.1

Electricity

The emission factor applied in the calculation of emissions associated with any net electricity consumption ( $EF_{elec}$ ) shall be calculated in accordance with paragraphs 5 and 6 of Part A of the Annex to Commission Delegated Regulation (EU) 2023/1185.

By way of derogation from the first paragraph:

(a) the calculation period for the electricity emissions factor may be less than a calendar year and may span across parts of two calendar years. The Certification Period includes only part of one or two calendar years:

if the Certification Period falls entirely within a single calendar year, the electricity emission factor shall be calculated either based on data for the exact Certification Period or on data for the full calendar year;
if the Certification Period spans across two calendar years, an electricity emission factor shall be calculated for electricity consumed in each of those calendar years either based on data for the exact part of the Certification Period falling in each year or on data for the full calendar years.

(b) for any Activity based on a new capture facility for which a final investment decision is made and construction has started no later than 31 December 2029, and for which the Operator claims a zero emission factor for consumed electricity on the basis that the electricity is fully renewable, then if the Operator is required to demonstrate temporal correlation between the consumption and generation of the renewable electricity that temporal correlation may be assessed on an annual basis instead of on an hourly basis until 31 December 2044 or the end of the first Activity Period, whichever is sooner.

Operators may choose the approach to attribute greenhouse gas emissions values to the electricity for each source of consumed electricity independently, i.e. they are not required to use the same approach for setting the emission factor for electricity consumed in different locations.

Isometric may provide lists of up to date electricity emissions intensity values at the bidding zone level. In the case of net electricity export (a negative value for $Q_{elec}$ ) the emission factor shall be zero.

Paragraphs 5 and 6 of Part A of the Annex to Commission Delegated Regulation (EU) 2023/1185

Paragraphs 5 Part A of the Annex : Electricity qualifying as fully renewable according to Article 27(3) of Directive (EU) 2018/2001, shall be attributed zero greenhouse gas emissions.Paragraphs 6 Part A of the Annex: One of the three following alternative methods shall be applied during each calendar year to attribute greenhouse gas emissions values to the electricity taken from the grid that does not qualify as fully renewable according to Article 27(3) of Directive (EU) 2018/2001 and is used to produce renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels:(a)greenhouse gas emissions values shall be attributed according to part C of this Annex. This is without prejudice to the assessment under State aid rules;(b)greenhouse gas emissions values shall be attributed depending on the number of full load hours the installation producing renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels is operating. Where the number of full load hours is equal or lower than the number of hours in which the marginal price of electricity was set by installations producing renewable electricity or nuclear power plants in the preceding calendar year for which reliable data are available, grid electricity used in the production process of renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels shall be attributed a greenhouse gas emissions value of zero gCO₂eq/MJ. Where this number of full load hours is exceeded, grid electricity used in the production process of renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels shall be attributed a greenhouse gas emissions value of 183 gCO₂eq/MJ; or(c)the greenhouse gas emissions value of the marginal unit generating electricity at the time of the production of the renewable liquid and gaseous transport fuels of non-biological origin in the bidding zone may be used if this information is publicly available from the national transmission system operator.If the method set in point (b) is used, it shall also be applied to electricity that is used to produce renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels and qualifies as fully renewable according to Article 27(3) of Directive (EU) 2018/2001, Article 27(3) - Calculation rules with regard to the minimum shares of renewable energy in the transport sector.

6.3.2

Heat

The following emission factors shall be applied in the calculation of emissions associated with any net heat consumption:

for heat that is recovered from a process that is part of the Activity: there are no additional emissions;
for heat that is generated by combustion of fossil fuels: lifecycle emission factors for fossil fuel supply and combustion set out in the latest version of the Joint Research Center document Definition of input data to assess GHG default emissions from biofuels in EU legislation divided by the thermal efficiency of the heat generation process;
for heat that is generated from biomass, biofuel, bioliquid or biomass fuel other than the case of own-heat consumption by a facility capturing CO₂ from biomass consumption for energy generation: emission factors for the supply and combustion (excluding CO₂ from combustion) of the biomass, biofuel, bioliquid or biomass fuel used, calculated in accordance with Annex VI to Directive (EU) 2018/2001 divided by the thermal efficiency of the heat generation process.
for heat that is generated from non-biomass renewable sources: the emission factor is equal to zero;
for heat from nuclear energy production: the emission factor is equal to zero;
for heat that is recovered from a process from which heat was not previously recovered until a maximum of three months prior to the start of the Activity: emission factor is equal to zero;
for heat that is recovered from a process from which heat was already recovered or from a new process, i.e., a process coming into operation less than 6 months prior to the start of the Activity, and that process is not directly related to the Activity: the emission factor shall be set to the EU ETS benchmark emission factor for heat;
for heat that is supplied from a heat network: the emission factor shall be set to the EU ETS benchmark emission factor for heat.

In the case of net heat export (a negative value for $Q_{heat}$ ) the emission factor will be zero.

6.3.3

Biomass

When biomass, biofuel, bioliquid or biomass fuel meeting the sustainability requirements set out in Article 29 of Directive (EU) 2018/2001 is consumed for an Activity, any CO₂ produced by chemical processes from the carbon atoms therein contained shall be accounted for with a CO₂ emission factor equal to zero, but the supply chain emissions for provision of the biomass, biofuel, bioliquid or biomass fuel shall be accounted for, and any non-CO₂ emissions associated with biomass combustion (primarily CH₄ and N₂O) shall be accounted for.

The emission factor applied in the calculation of supply chain emissions associated with any consumption of biomass, biofuel, bioliquid or biomass fuel for the Activity shall be calculated in accordance with the rules for calculating the GHG emissions associated with biomass, biofuel, bioliquid or biomass fuel supply set out in Annex V and Annex VI to Directive (EU) 2018/2001, considering the emissions up to the point of consumption associated with the terms $e_{ec}$ , $e_l$ and $e_p$ as defined in those requirements, plus emissions associated with transport, and converting where necessary from emissions per unit of energy produced by a bioenergy facility to emissions per unit of feedstock consumed. As in Directive (EU) 2018/2001, wastes and residues shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials. For municipal waste, post-consumer wood waste and sewage sludge the ‘process of collection’ for the purposes of emissions calculation under Regulation (EU) 2024/3012 shall be understood to start only when the material is deposited at the facility at which the CO2 capture activity will be implemented (for example at an energy recovery facility).

Emissions for transport of the biomass, biofuel, bioliquid or biomass fuel to the capture facility shall be calculated based on the actual distance travelled and mode of transport. With regard to indirect land-use change (ILUC) emissions, the requirements prevent the increase in the consumption of food and feed crops or food and feed-crop based biofuels, bioliquids or biomass fuels to supply on-site heat or electricity used for the CO₂ capture process and therefore ILUC emissions shall be set to zero.

Isometric may provide guidance on the calculation for feedstocks that do not have disaggregated default values in the Annexes to Directive (EU) 2018/2001.

6.3.4

Inputs and Fuels

Where the quantification rules require the calculation of emissions associated with the use of inputs to that Activity, including fossil fuels and materials used in the construction of capital equipment, lifecycle emission factors for those inputs shall be taken either from lists of default factors provided by Isometric or from the following hierarchical list of sources, sourcing the emission factors from the first source in the list from which it is available and using, where available, the most recent version of the sources:

part B of the Annex to Delegated Regulation (EU) 2023/1185.
the most recent version of the Environmental Footprint datasets, or EF-compliant datasets;
the Joint Research Centre document, Definition of input data to assess GHG default emissions from biofuels in EU legislation;
the JEC Well-to-Wheels report;
the ECOINVENT database, version 3.5 or a more recent version, or other comparable commercial databases;
official sources such as the Intergovernmental Panel on Climate Change (IPCC), International Energy Agency (IEA), or government;
other reviewed sources or peer-reviewed publications.

Where access to any databases under point (5) is not possible, Operators may rely on points (6) or (7) above.

Paragraphs 5 and 6 of Part A of the Annex to Commission Delegated Regulation (EU) 2023/1185

Paragraphs 5 Part A of the Annex : Electricity qualifying as fully renewable according to Article 27(3) of Directive (EU) 2018/2001, shall be attributed zero greenhouse gas emissions.Paragraphs 6 Part A of the Annex: One of the three following alternative methods shall be applied during each calendar year to attribute greenhouse gas emissions values to the electricity taken from the grid that does not qualify as fully renewable according to Article 27(3) of Directive (EU) 2018/2001 and is used to produce renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels:(a)greenhouse gas emissions values shall be attributed according to part C of this Annex. This is without prejudice to the assessment under State aid rules;(b)greenhouse gas emissions values shall be attributed depending on the number of full load hours the installation producing renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels is operating. Where the number of full load hours is equal or lower than the number of hours in which the marginal price of electricity was set by installations producing renewable electricity or nuclear power plants in the preceding calendar year for which reliable data are available, grid electricity used in the production process of renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels shall be attributed a greenhouse gas emissions value of zero gCO₂eq/MJ. Where this number of full load hours is exceeded, grid electricity used in the production process of renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels shall be attributed a greenhouse gas emissions value of 183 gCO₂eq/MJ; or(c)the greenhouse gas emissions value of the marginal unit generating electricity at the time of the production of the renewable liquid and gaseous transport fuels of non-biological origin in the bidding zone may be used if this information is publicly available from the national transmission system Operator.If the method set in point (b) is used, it shall also be applied to electricity that is used to produce renewable liquid and gaseous transport fuels of non-biological origin and recycled carbon fuels and qualifies as fully renewable according to Article 27(3) of Directive (EU) 2018/2001, Article 27(3) - Calculation rules with regard to the minimum shares of renewable energy in the transport sector.

The lifecycle emission factors shall reflect the emissions associated with supplying those inputs up to the point of use by the Activity. If necessary, emission factors taken from these sources shall be adjusted to exclude any carbon contained within the input material itself. If such carbon is oxidised and emitted as a result of processes associated with the Activity this shall be counted as an emission source directly. The use of data from divergent sources may lead to slight inconsistencies in the scope of lifecycle accounting applied to different inputs.

Isometric may provide lists of default conservative emission factors. This may include emission factors available from sources in the hierarchical list above. If there is uncertainty in the best estimate of these values or if some degree of variability can be expected in these values, such default emission factors shall be set conservatively, i.e. be set in such a way that the use of those default emission factors is likely to lead to a marginal underestimation of delivered net carbon removals.

6.3.5

Transport

Emissions from transport, whether of CO₂ or of bulk materials, may be calculated either based on assessment of the fuel consumption and consequent emissions associated with the specific vehicles and routes utilised or based on conservative default factors provided by Isometric. Isometric may provide additional conservative default emission factors for specific forms of CO₂ transport, under the condition that the basis for these values are clearly documented and the values are demonstrated to be conservative.

Where default values are not used, Operators may estimate the emissions either by recording the actual fuel consumption of the vehicles and other infrastructure utilised or by calculating the product of the average GHG emissions associated with operating the specific vehicle or infrastructure (in gCO₂e/km) and the distance travelled. GHG emission factors for fuels consumed shall be set on a lifecycle basis (i.e., including upstream emissions) in accordance with Section 6.3.4. GHG emission factors for vehicles transporting CO₂ shall account for the mass of the CO₂ containment equipment and for energy expenditures to compress and liquefy the CO₂ and maintain it in that state. Operators shall account for the emissions associated with the return trip of vehicles used to transport CO₂ or bulk materials considering them empty, unless they demonstrate that the return trip is used to provide another transport service.

6.4

Capital emissions

If the quantification rules require the consideration of capital emissions associated with one or more facilities, the following shall apply:

if any facility first came into operation or has been expanded or refitted within 15 years prior to the Certification Audit date of the Activity, or will be expanded or refitted within the Activity Period, the capital emissions associated with that construction, expansion or refit shall be considered;
for any other facility, the capital emissions shall be considered to be zero;
a Materiality assessment shall be undertaken for the sum of all capital emissions across all relevant facilities. If the Certification Body concludes on the basis of this assessment that capital emissions may be material, the capital emissions shall be assessed;
any capital emissions associated with non-biomass renewable energy generating equipment shall be excluded from the calculation;
capital emissions shall only be assessed for the part of facilities or equipment that is directly required for the performance of the Activity (i.e., specifically required for the CO₂ capture and not solely for the underlying activity from which CO₂ is captured).

If capital emissions are to be assessed, the total capital emissions for each facility or facilities shall be calculated by taking an inventory of the construction materials utilised and fuel and energy consumed in the construction of the facility and summing the associated emissions. Emissions factors used in assessing capital emissions shall consider the full lifecycle of the materials and energy utilised. The calculated capital emissions for each facility shall be amortised by dividing them across either fifteen or twenty years. In cases where not all of the CO₂ handled by the facility is associated with the Activity a pro-rata fraction of the capital emissions shall be allocated to the Activity. In the case that a facility has equal or lower material requirements for construction than a previously constructed facility of the same type, Operators may use the capital emission for that previous facility as an estimate of capital emissions for the new facility.

This amortised emission shall be added to the associated GHG emissions for the Activity for each year until either the fifteenth or the twentieth year (depending on the chosen amortisation period) following the year in which the facility came into operation, was expanded or was refitted, as relevant, in accordance with Equation 73.

 $GHG_{capital} = \frac{Q_{activity}}{Q_{total}} \cdot \frac{GHG_{combustion}+GHG_{elec}+GHG_{heat}+GHG_{materials}}{T}$

(Equation 73)

Where:

$T$ = the amortisation period of either 15 or 20 years;
$Q_{activity}$ = the utilisation of the capital equipment by the Activity in relevant units;
$Q_{total}$ = the expected annual average total utilisation of the capital equipment over its operational lifetime in the same units (so that $\frac{Q_{activity}}{Q_{total}} = 1$ if the equipment is used only by the Activity);
$GHG_{combustion}$ = shall be calculated as in Equation 12;
$GHG_{elec}$ = shall be calculated as in Equation 13;
$GHG_{heat}$ = shall be calculated as in Equation 14 or 41;
$GHG_{materials}$ = shall be calculated in accordance with Equation 41.

 $GHG_{materials} = \sum_{materials} Q_{materials} \cdot EF_{materials}$

(Equation 74)

Where:

$Q_{materials}$ = the quantity of materials utilised in the construction of the facility, expressed in tonnes;
$EF_{materials}$ = the emission factor for the utilised materials, expressed in tCO₂e/t of material, selected in accordance with Section 6.3.4.

6.5

Measured Data and Uncertainties

Measurements, including measurements of CO₂ flows, shall be undertaken in a way consistent with the requirements of Article 42 of Implementing Regulation (EU) 2018/2066. Isometric may provide additional guidelines for specific types of measurement.

Article 42 of Implementing Regulation (EU) 2018/2066

Article 42 Measurement standards and laboratories1. all measurements shall be carried out applying methods based on:(a) EN 14181 (Stationary source emissions — Quality assurance of automated measuring systems);(b) EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report);(c) other relevant EN standards, in particular EN ISO 16911-2 (Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts).Where such standards are not available, the methods shall be based on suitable ISO standards, standards published by the Commission or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.The Operator shall consider all relevant aspects of the continuous measurement system, including the location of the equipment, calibration, measurement, quality assurance and quality control.2. the Operator shall ensure that laboratories carrying out measurements, calibrations and relevant equipment assessments for CEMS are accredited in accordance with EN ISO/IEC 17025 for the relevant analytical methods or calibration activities.Where the laboratory does not have such accreditation, the Operator shall ensure that equivalent requirements of Article 34(2) and (3) are met.

Where measured, estimated or default data are used as the basis for calculations of sources or sinks, the Operator shall assess the uncertainty introduced into the calculation of net carbon removals. Operators shall follow the principles for combining uncertainties set out in Section 3 of Chapter 6 ('Quantifying Uncertainties in Practice') of the IPCC document Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories. Uncertainty shall be assessed based on the 95% confidence interval.

If the total resulting uncertainty estimate is lower than ±2.5%, no adjustment shall be applied (i.e., $F_C = 1$ ).

Otherwise, the conservatism factor $F_C$ shall be set to 100% minus the total uncertainty estimate.

If the total resulting uncertainty estimate is greater than ±20%, no units will be issued for that Certification Period.

Isometric may provide more detailed instructions on the calculation of uncertainty for specific Activity types.

6.6

Confirmation of Origin of CO|2| Stream

Confirmation of Origin of CO₂ Stream

For carbon removal Activities with CO₂ capture and permanent carbon storage, if the facility at which the CO₂ is captured is not subject to monitoring under the ETS of the biogenic CO₂ amount, the Operators shall provide access, immediately at request, to representatives of Isometric or relevant national authorities to allow unannounced random ¹⁴C testing of the CO₂ stream leaving the facility prior to the point of leaving the facility (and if relevant prior to being intermixed with any separately captured fossil CO₂ stream) to confirm its atmospheric or biogenic origin. If the atmospheric or biogenic origin cannot be confirmed then no units may be issued for the corresponding Certification Period, and Isometric shall consider whether further action is required.

7.0

Carbon Storage and Liability

7.1

DACCS Activities

The CO₂ captured by the Activity shall be injected at an operational geological storage site permitted under Directive 2009/31/EC and Operators of storage sites used by DACCS Activities are liable for any release of CO₂ from permanent geological storage under the rules set out in Article 16 of Directive 2009/31/EC.

8.0

Sustainability

8.1

Minimum Sustainability Requirements

8.1.1

Climate Change Mitigation

The eligibility requirements listed in Section 2.1 prevent the certification of Activities that significantly harm the objective of climate change mitigation.

8.1.2

Climate Change Adaptation

Operators shall comply with the criteria related to climate adaptation set out in Appendix A to Annex 1 to Commission Delegated Regulation (EU) 2021/2139.

Appendix A Commission Delegated Regulation (EU) 2021/2139

Appendix A Classification of Climate-related hazards

	Temperature-related	Wind-related	Water-related	Solid mass-related
Chronic	Changing temperature (air, freshwater, marine water)	Changing wind patterns	Changing precipitation patterns and types (rain, hail, snow/ice)	Coastal erosion
	Heat stress		Precipitation or hydrological variability	Soil degradation
	Temperature variability		Ocean acidification	Soil erosion
	Permafrost thawing		Saline intrusion	Solifluction
			Sea level rize
			Water stress
Acute	Heat wave	Cyclone, hurricane, typhoon	Drought	Avalanche
	Cold wave/frost	Storm (including blizzards, dust and sandstorms)	Heavy precipitation (rain, hail, snow/ice)	Landslide
	Wildfire	Tornado	Flood (coastal, fluvial, pluvial, ground water)	Subsidence
			Glacial lake outburst

8.1.3

Sustainable Use and Protection of Water and Marine Resources

Operators shall evaluate and address any potential risks due to the Activity to the good status or the good ecological potential of bodies of water, including surface water and groundwater, or to the good environmental status of marine waters. In the case that pollutants that are scrubbed from flue gases in order to reduce air pollution may be released to a body of water, the air pollution benefit and the availability of alternative discharge strategies shall be taken into consideration when evaluating the impact on water quality.

8.1.4

Transition to a Circular Economy, Including the Efficient Use of Sustainably Sourced Bio-based Materials

Operators shall evaluate and address any potential risks to the circular economy objectives from the activity, by considering the types of potential significant harm as set out in Article 17(1), point (d), of Regulation (EU) 2020/852 of the European Parliament and of the Council.

Operators shall comply with the requirements set in Sections 8.2 and 8.3.

8.1.5

Pollution Prevention and Control

Operators shall evaluate and address any potential risks to generate a significant increase in the emissions of pollutants to air, water or land from the Activity. Where facilities are within the scope of Directive 2010/75/EU of the European Parliament and of the Council they shall comply with all requirements arising from that Directive.

8.1.6

Protection and Restoration of Biodiversity and Ecosystems

Operators shall evaluate and address any potential risks to the good condition or resilience of ecosystems or to the conservation status of habitats and species from the Activity.

8.2

Biomass Sustainability

(a) All biomass, biofuel, bioliquid or biomass fuel that is used to generate the CO₂ captured by the Activity shall comply with the following requirements:

where Article 29 of Directive (EU) 2018/2001 sets requirements that are to be met in order for biofuels, bioliquids and biomass fuels to be taken into account for the purposes referred to in Article 29(1), those requirements shall be applied by the Certification Body also to biomass, biofuel, bioliquid or biomass fuel consumed in relation to an Activity that seeks to generate carbon removal units.
operators shall disclose the biomass feedstock or feedstock mix consumed by the Activity, and the biomass feedstock or feedstock mix used to produce consumed biofuels, bioliquids or biomass fuels, disaggregating feedstock to the level required in Directive (EU) 2018/2001 reporting, in national guidance and in relevant industrial standards;
certification Bodies are required to verify that the requirements in Article 29(10) of Directive (EU) 2018/2001 are met only in the case of a capture Activity taking place at a facility producing heat or electricity or a biofuel, bioliquid or biogas, and with regard to the heat, electricity, biofuel, bioliquid or biogas produced;
The biomass, biofuel, bioliquid or biomass fuel produced from wastes or residues other than agricultural, aquaculture, fisheries and forestry residues, is not subject to the requirements set out in Article 29(2) to (7) of Directive (EU) 2018/2001.

Voluntary schemes approved by the Commission in accordance with Article 30(4) of Directive (EU) 2018/2001 and national schemes recognised by the Commission in accordance with Article 30(6) of Directive (EU) 2018/2001 shall be treated as providing accurate data for the demonstration of compliance with the biomass sustainability requirements for permanent carbon removal Activities of this Regulation. Similarly, any other schemes that have been recognised by competent national authorities in the state where the capture facility is located shall be treated as providing accurate data in relation to the demonstration of compliance with these requirements.

With regard to facilities regulated under Directive (EU) 2018/2001, periodic assessments of the compliance with sustainability requirements by Member State competent authorities shall not prevent certification bodies approving the issuance of units. However, if such assessment subsequently results in any non-conformity with Article 29 of that Directive, the non-conformity shall be notified to the certification bodies.

(b) where the CO2 captured by the activity is produced by a process that generates energy that is taken into account under Directive (EU) 2018/2001:

the certification body shall verify that the national implementation of Directive (EU) 2018/2001 applies to the entity operating that process, and that the entity operating that process complies with this national implementation;
the certification body shall verify that the entity operating that process complies with any measures in national implementations of Directive (EU) 2018/2001 that are introduced to ensure that woody biomass is used according to the list of priorities established in Article 3(3) of Directive (EU) 2018/2001, including any derogations introduced by Member States under Article 3(3a) of Directive (EU) 2018/2001, if the entity operating that process benefits from a relevant support scheme for the energy production;
the certification body shall verify that the entity operating that process does not receive direct financial support from Member States for the use of saw logs, veneer logs, industrial grade roundwood, stumps and roots to produce energy, as set in Article 3(3c) of Directive (EU) 2018/2001;

(c) the biomass, biofuel, bioliquid or biomass fuel from which emitted CO2 is captured, or from which the biofuel, bioliquid or biomass fuel from which the emitted CO2 is captured is produced, shall not be identified as being or as being produced from a high indirect land use change-risk feedstock under Directive (EU) 2018/2001;

(d) if biomass is sourced from areas designated by the national competent authority for conservation, including areas covered by the national restoration plan pursuant to Regulation (EU) 2024/1991, or in habitats that are protected, the sourcing shall be in accordance with the conservation and restoration objectives for those areas.

Annex VI to Directive (EU) 2018/2001

C. Flue gas scrubbing
C.1 Desulphurization
Process CO₂ emissions from the use of carbonate for acid gas scrubbing from the flue gas stream shall be calculated in accordance with Article 24(2) on the basis of carbonate consumed, Method A as follows, or gypsum produced, Method B as follows. The following applies by way of derogation from section 4 of Annex II.Method A: Emission factor
Tier 1: The emission factor shall be determined from stoichiometric ratios as laid down in section 2 of Annex VI. The determination of the amount of CaCO₃ and MgCO₃ or other carbonates in the relevant input material shall be carried out using industry best practice guidelines.Method B: Emission factor
Tier 1: The emission factor shall be the stoichiometric ratio of dry gypsum (CaSO₄ × 2H₂O) to CO₂ emitted: 0,2558 t CO₂/t gypsum.Conversion Factor:
Tier 1: A conversion factor of 1 shall be used.C.2 De-NOx
By way of derogation from section 5 of Annex II, process CO₂ emissions from the use of urea for scrubbing of the flue gas stream shall be calculated in accordance with Article 24(2) applying the following tiers.Emission factor:
Tier 1: The determination of the amount of urea in the relevant input material shall be carried out using industry best practice guidelines. The emission factor shall be determined using a stoichiometric ratio of 0,7328 t CO₂/t urea.Conversion Factor:
Only tier 1 shall be applicable.

8.3

Voluntary Compensation of Biomass Used by Carbon Removal Activities

To support the regeneration of natural carbon stocks used for the generation of permanent carbon removals, Operators of carbon removal Activities that are based on consumption of biomass feedstock may purchase carbon farming sequestration units.

The quantity of carbon farming sequestration units purchased by the Operator shall be reported in the Re-Certification Audit Report.

9.0

Isometric CRCF Requirements

The following Modules contain Isometric additional requirements above and beyond the CRCF framework to ensure Isometric CRCF Credits are of equivalent quality to Isometric non-CRCF Credits.
For the avoidance of doubt, Isometric additional modules can only ever institute additional checks or subtract from the CRCF equation terms, and never result in a higher credit total.

The additional requirements relating to GHG accounting that must be overlaid to ensure Credits are of equivalent quality to Isometric's non-CRCF Credits.

The additional requirements relating to the subsurface storage of CO2 that must be overlaid to ensure Credits are of equivalent quality to Isometric's non-CRCF Credits.

The additional requirements relating to electricity use accounting that must be overlaid to ensure Credits are of equivalent quality to Isometric's non-CRCF Credits.

10.0

Appendix 1 - CRCF Definitions

For the purposes of this Annex, the following definitions shall apply:

Contents

Summary

Description of the Carbon Removal Activity

Eligibility

Carbon Removal Activities with CO2 Capture and Geological Storage

Activity Period, Monitoring Period and Certification Period

Activity Period

Monitoring Period

Certification Period

Planning and Reporting

Activity Plan

Monitoring Plan

Monitoring Report

Baseline, Total Carbon Removal and Associated GHG Emissions

DACCS Activity

GHG sources and sinks

Baseline

Quantification of the total removals of the activity

Identification of captured CO2 streams

Fraction of captured CO2 to be counted towards the total carbon removal

Segregated CO2 stream

Non-segregated CO2 stream

Quantification of the greenhouse gases associated to the activity

Capture of CO2 Directly from the Air

Quantification of total CO2 captured

Quantification of associated GHG emissions

Emissions from the capture facility

Emissions from inputs

Monitoring and reporting

Transport of CO2

Quantification of fugitive, vented and leaked emissions of captured CO2

CO2 losses: Method A

CO2 losses: Method B

Fugitive emissions

Vented emissions

Leakage events

Quantification of associated GHG emissions for transport

Emissions from non-pipeline transportation of CO2

Emissions from transportation infrastructure

Monitoring and reporting

Injection of CO2 at Storage Sites

Quantification of CO2 entering the storage site

Application of mass balance rules

Quantification of fugitive and vented emissions of captured CO2

Quantification of associated GHG emissions

Emissions from the storage site

Emissions from Inputs

Monitoring and reporting

Common Elements for Quantification

Completeness and Materiality

Net Consumption of Useful Heat or Electricity

Additional Biomass Consumption

Bioenergy Facilities Generating Only Electricity

Bioenergy Facilities Generating Only Heat

Bioenergy Facilities Generating a Mix of Heat and Electricity

Emission Factors

Electricity

Heat

Biomass

Inputs and Fuels

Transport

Capital emissions

Measured Data and Uncertainties

Confirmation of Origin of CO2 Stream

Carbon Storage and Liability

DACCS Activities

Sustainability

Minimum Sustainability Requirements

Climate Change Mitigation

Climate Change Adaptation

Sustainable Use and Protection of Water and Marine Resources

Transition to a Circular Economy, Including the Efficient Use of Sustainably Sourced Bio-based Materials

Pollution Prevention and Control

Protection and Restoration of Biodiversity and Ecosystems

Biomass Sustainability

Voluntary Compensation of Biomass Used by Carbon Removal Activities

Isometric CRCF Requirements

Appendix 1 - CRCF Definitions

Contributors

Changelog

Carbon Removal Activities with CO₂ Capture and Geological Storage

Identification of captured CO₂ streams

Fraction of captured CO₂ to be counted towards the total carbon removal

Segregated CO₂ stream

Non-segregated CO₂ stream

Capture of CO₂ Directly from the Air

Quantification of total CO₂ captured

Transport of CO₂

Quantification of fugitive, vented and leaked emissions of captured CO₂

CO₂ losses: Method A

CO₂ losses: Method B

Emissions from non-pipeline transportation of CO₂

Injection of CO₂ at Storage Sites

Quantification of CO₂ entering the storage site

Quantification of fugitive and vented emissions of captured CO₂

Confirmation of Origin of CO₂ Stream