Subsurface Biomass Carbon Removal and Storage v1.0

1.0 Summary

This Protocol provides the requirements and procedures for the calculation of net CO₂e removal (The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.) from the atmosphere via the processing of biomass and storage in the shallow subsurface for long term sequestration of atmospheric CO₂. Storage of biomass in the shallow subsurface Storage (Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.) is considered a subsector of Biomass Carbon Removal and Storage (BiCRS) (A range of processes that use biogenic material to remove carbon dioxide (CO₂) from the atmosphere and store that CO₂ underground or in long-lived products (LLNL BiCRS Roadmap, 2020).). The shallow subsurface shall include biomass placed at depths of not more than 100 meters below the ground surface. This Protocol applies to biomass storage technologies or Projects (An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.), which typically consist of activities associated with the following sub-processes: biomass growth, processing of biomass prior to storage, emplacement in the shallow subsurface and storage.

The Protocol accounts for quantification of the gross amount of CO₂ removed via storage in the shallow subsurface, as well as the accounting for all net greenhouse gas (GHG) emissions associated with the process, including emissions associated with the biomass feedstock (Raw material which is used for CO₂ Removal or GHG Reduction.), biomass storage processes, all transportation and embodied emissions (Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.) emissions associated with the process, and emissions associated with leakage (The increase in GHG emissions outside the geographic or temporal boundary of a project that results from that project's activities.). The GHG Statement (The process by which all emissions associated with a Project's Removal or Reduction process, including leakages, are accounted for.) is considered as a cradle-to-grave (Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.) analysis.

This Protocol is developed to adhere to the requirements of ISO (A worldwide federation (NGO) of national standards bodies from more than 160 countries, one from each member country.) 14064-2: 2019 – Greenhouse Gases – Part 2: Specification with guidance at the project level for quantification, monitoring, and reporting of greenhouse gas emission reductions or removal enhancements. The Protocol ensures:

consistent, accurate procedures are used to measure and monitor all aspects of the process required to enable accurate accounting of net CO₂e (The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.) removals
consistent system boundaries and calculations are utilized to quantify net CO₂e removal for biomass storage in the shallow subsurface
requirements are met to ensure the CO₂ removals are additional (An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.)
evidence is provided and verified (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).) by Validation and Verification Bodies (VVBs) (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) to support all net CO₂e removal claims

2.0 Sources and Reference Standards & Methodologies

Specific Standards (Standard physical constants as well as standard values set forth by bodies such as the National Institute of Standards and Technology (NIST) or others.) and Protocols which are utilized as the foundation of this Protocol and for which this Protocol is intended to be fully compliant with are the following:

Isometric Standard
ISO 14064-2: 2019 – Greenhouse Gases – Part 2: Specification with guidance at the project level for quantification, monitoring, and reporting of greenhouse gas emission reductions or removal enhancements

Additional reference standards that inform the requirements and overall practices incorporated in this Protocol include:

ISO 14064-3: 2019 – Greenhouse Gases – Part 3: Specification with Guidance for the verification and validation of greenhouse gas statements
ISO 14040: 2006 - Environmental Management - life cycle Assessment - Principles & Framework
ISO 14044: 2006 - Environmental Management - life cycle Assessment - Requirements & Guidelines

3.0 Future Versions

This Protocol was developed based on the current state of the art and current publicly available science regarding biomass processing and biomass storage. Because biomass storage is a novel Carbon Dioxide Removal (CDR) (Activities that remove carbon dioxide (CO₂) from the atmosphere and store it in products or geological, terrestrial, and oceanic Reservoirs. CDR includes the enhancement of biological or geochemical sinks and direct air capture (DAC) and storage, but excludes natural CO₂ uptake not directly caused by human intervention.) approach, with limited published literature, the Protocol incorporates requirements that may be more stringent than some current relevant regulations for underground storage or other Protocols related to biomass utilization for CDR.

This approach, notably when specifying requirements for demonstrating biomass subsurface storage durability (The amount of time carbon removed from the atmosphere by an intervention – for example, a CDR project – is expected to reside in a given Reservoir, taking into account both physical risks and socioeconomic constructs (such as contracts) to protect the Reservoir in question.), will likely be altered in future versions of the Protocol as the stability of biomass in the subsurface becomes well demonstrated and documented, reversal (The escape of CO₂ to the atmosphere after it has been stored, and after a Credit has been Issued. A Reversal is classified as avoidable if a Project Proponent has influence or control over it and it likely could have been averted through application of reasonable risk mitigation measures. Any other Reversals will be classified as unavoidable.) risks are proven to be limited or non-existent, and the overall body of knowledge and data regarding all processes, from feedstock supply, to processing, and to durable storage is significantly increased.

4.0 Applicability

This Protocol applies to projects or processes which:

utilize agricultural or forestry residues as eligible feedstocks in accordance with the framework set out in the Biomass Feedstock Accounting Module 1.2
emplace the biomass into engineered subsurface storage for long duration storage purposes

This Protocol applies to projects and associated operations that meet all of the following project conditions:

The Project provides a net-negative CO₂e impact (net CO₂e removal), as calculated in the GHG Statement, in compliance with Section 7
The biomass feedstock utilized is sustainably sourced
The Project does no net harm to the environment and society
The Project is considered additional (An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.), in accordance with the requirements of Section 6.4
The storage site is located in an area governed by the US, Canada, United Kingdom or the European Union
The storage site is properly permitted in accordance with all applicable regulations

Projects that are explicitly NOT eligible include the following:

Projects that do not use sustainably sourced biomass feedstocks as detailed in Section 7.2.

5.0 Environmental and Social Safeguarding

The Project must consider environmental and social impacts at all Project locations, including the biomass sourcing, processing and burial sites as well as during biomass transportation. Appropriate measures must be implemented to identify and eliminate potential risks to terrestrial and aquatic ecosystems and biodiversity. Where risks cannot be eliminated, the Project Design Document (PDD) must identify measures to monitor ecosystem health and mitigate adverse effects through a project-specific mitigation plan. Mitigation plans must be carried out by subject matter experts, in consultation with Isometric. Refer to Section 3.7 of the Isometric Standard for further guidelines on environmental and social impacts.

5.1 Overarching Principles

Following the Isometric Standard, Credits issued under this Protocol are contingent on the implementation, transparent reporting and independent verification of comprehensive safeguards. These safeguards encompass a wide range of considerations, including environmental protection, social equity, community engagement and respect for cultural values. The process mandates that safeguard plans be incorporated into all major project phases, with detailed reports made accessible to stakeholders. Adherence to and verification of environmental and social safeguards is a condition for all Crediting Projects.

5.1.1 Governance and Legal Framework

Project Proponents must comply with all national and local laws, regulations and policies. Where relevant, projects must comply with international conventions and standards governing human rights and uses of the environment, when conducted within or foreseeably impacting Party jurisdictions.

Project Proponents must document activities conducted under the Project that would require it to obtain environmental permits.

5.2 Risk Mitigation Strategies

Environmental and social risk assessment in adherence with Section 3.7 of the Isometric Standard must be completed to identify potential risks, followed by the development of tailored mitigation plans. These plans must encompass specific actions to avoid, minimize or rectify identified impacts. Effective implementation of these measures must also be accompanied by a robust monitoring plan to detect negative impacts and stop projects when necessary.

The Project Proponent must conduct an environmental risk assessment which adheres to Section 3.7.1 of the Isometric Standard. Potential additional environmental risks associated with biomass storage in the shallow subsurface are listed below. The severity of these risks vary based on site specifics and the intensity and duration of activities. Environmental and social risk identification, assessment, avoidance, and mitigation planning will be unique to each Project’s technical, environmental, and social contexts. This list contains minimum considerations; Isometric and the Project Proponent may add risks on a case by case basis in the PDD.

5.2.1 Environmental Safeguards

5.2.1.1 Pollution Prevention and Co-Products

Projects may utilize synthetic material, such as storage liners or biomass wrappers, to increase the durability of biomass stored in the shallow subsurface. These synthetic materials may be required by Isometric in relevant storage Modules and/or utilized under the discretion of the Project Proponent. The composition of any synthetic material used in a Project must be reported in the PDD. This must include:

durability certificates of expected material lifetime
details of any byproducts that may form as the synthetic material degrades

The environmental risk assessment must also consider these synthetic liners and wrappers.

5.2.2 Socio-economic Safeguards

The Project Proponent must conduct a social risk assessment which adheres to Section 3.7.2 of the Isometric Standard on Social Impacts.

5.2.2.1 Stakeholder Engagement

Per Section 3.5 of the Isometric Standard, Project Proponents must demonstrate active stakeholder engagement throughout Project planning and operation, ensuring that all risk mitigation strategies contribute to sustainable project outcomes. Local stakeholders situated in the vicinity of the project site may contribute an in-depth understanding of the local system and provide invaluable insights and recommendations on the potential risks, necessary safeguards and specific monitoring needs. The Stakeholder input process must adhere to requirements outlined in Section 3.5 of the Isometric Standard, and evidence of these meetings must be submitted in the PDD.

5.2.3 Adaptive Management

Project Proponents must include in the PDD a plan for information sharing, emergency response and conditions for stopping or pausing a deployment. Plans for pausing or stopping a deployment must be in place in instances where:

instrument malfunctions lead to data-gaps in required monitoring
regulatory non-compliance, e.g. danger to ecosystem health detected (such as by the local community or government agency)
compromised health and/or safety of workers and/or local stakeholders

6.0 Relation to the Isometric Standard

The following topics are covered briefly in this Protocol due to their inclusion in the Isometric Standard, which governs all Isometric Protocols. See in-text references to the Isometric Standard for further guidance.

6.1 Project Design Document

For each specific Project to be evaluated under this Protocol, the Project Proponent must document Project characteristics in a Project Design Document (The document that clearly outlines how a Project will generate rigorously quantifiable Additional high-quality Removals or Reductions.) (PDD) as outlined in Section 3.2 of the Isometric Standard. The PDD will form the basis for Project validation (A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).) and evaluation in accordance with this Protocol, and must include consideration of processes unique to biomass such as:

location information for biomass production and the storage location and area
conditions of biomass use prior to project initiation
details on technologies, products, and services relevant to biomass processing, including production rates and volumes

6.2 Validation and Verification

Projects must be validated and project net CO₂e removals verified by an independent third party, consistent with the requirements described in this Protocol, as well as in Section 4 of the Isometric Standard.

The Validation and Verification Body (VVB) (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) must consider following requisite components:

Validate that feedstock adheres to the requirements listed in the Biomass Feedstock Accounting Module 1.2.
Verify that storage sites adhere to the requirements listed in the relevant storage Module.
Verify that the quantification approach and monitoring plan adheres to requirements of Section 7, including demonstration of required records.
Verify that the Environmental & Social Safeguards are met.
Verify that the Project is compliant with requirements outlined in the Isometric Standard.

6.2.1 Verification Materiality

The threshold for Materiality (An acceptable difference between reported Removals/emissions or Reductions/emissions and what an auditor determines is the actual Removal/emissions or Reduction/emissions.), considering the totality of all omissions, errors and mis-statements, is 5%, in accordance with Section 4.3 of the Isometric Standard.

Verifiers should also verify the documentation of uncertainty (A lack of knowledge of the exact amount of CO₂ removed by a particular process, Uncertainty may be quantified using probability distributions, confidence intervals, or variance estimates.) of the GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.) as required by Section 2.5.7 of the Isometric Standard. Qualitative Materiality issues may also be identified and documented, such as ¹:

control issues that erode the verifier’s confidence in the reported data;
poorly managed documented information;
difficulty in locating requested information;
noncompliance with regulations indirectly related to GHG emissions, removals or storage

6.2.2 Site Visits

Project validation and verification must incorporate site visits to project facilities in accordance with the requirements of ISO 14064-3, 6.1.4.2, including, at a minimum, site visits during validation and initial verification to the biomass processing site and the biomass storage site. Validators should, whenever possible, observe operation of the biomass processing and burial to ensure full documentation of process inputs and outputs through visual observation.

A site visit must occur at least once every 2 years at each location.

6.2.3 Verifier Qualifications & Requirements

Verifiers and validators must comply with the requirements defined in Section 4 of the Isometric Standard. In addition, teams must maintain and demonstrate expertise associated with the specific technologies of interest, including biomass growth or production, biomass processing, biomass production and terrestrial storage.

Competency must be demonstrated ~~through the relevant sectoral scope accreditations, based on~~ ~~IAF MD 14~~ ~~and~~ in accordance with Isometric's VVB policy, for example based on the relevant sectoral scope accreditations in IAF MD 14, or another demonstration of relevant expertise for this protocol and the selected storage module(s).

6.3 Ownership

CDR via biomass storage is often a result of a multi-step process (such as biomass growth, harvesting, transport, processing, burial, and storage), with activities in each step managed and operated by a different operator, company, or owner. When there are multiple parties involved in the process (e.g., forestry owner or burial site operator), and to avoid double counting (Improperly allocating the same Removal or Reduction from a Project Proponent more than once to multiple Buyers.) of net CO₂e removals, a single Project Proponent must be specified contractually as the sole owner of the Credits in order to avoid double counting of net CO₂e removals. Contracts must comply with all requirements defined in Section 3.1 of the Isometric Standard.

6.4 Additionality

The Project Proponent must be able to demonstrate additionality through compliance with Section 2.5.3 of the Isometric Standard. The baseline (A set of data describing pre-intervention or control conditions to be used as a reference scenario for comparison.) scenario and counterfactual (An assessment of what would have happened in the absence of a particular intervention – i.e., assuming the Baseline scenario.) utilized to assess additionality must be project-specific, and are described in Section 7.2 of this Protocol.

Additionality determinations should be reviewed and completed every two years, at a minimum, or whenever project operating conditions change significantly, such as the following:

regulatory requirements or other legal obligations for project implementation change or new requirements are implemented;
project financials indicate carbon finance (Resources provided to projects that are generating, or are expected to generate, greenhouse gas (GHG) Emission Reductions or Removals.) is no longer required, potentially due to, for example:
- increased tipping fees for waste feedstocks;
- sale of co-products that make the business viable without carbon finance;
- reduced rates for capital access.

Any review and change in the determination of additionality shall not affect the availability of carbon finance and carbon Credits (A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.) for the current or past Crediting Periods (The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.), but, if the review indicates the Project has become non-additional, this shall make the Project ineligible for future Credits².

6.5 Uncertainty

The uncertainty in the overall estimate of the net CO₂e removal as a result of the Project must be accounted for. The total net CO₂e removed, ([math: CO_2e_{Removal}]), for a specific batch ([math: n]) must be conservatively (Purposefully erring on the side of caution under conditions of Uncertainty by choosing input parameter values that will result in a lower net CO₂ Removal or GHG Reduction than if using the median input values. This is done to increase the likelihood that a given Removal or Reduction calculation is an underestimation rather than an overestimation.) determined based on the requirements outlined in Section 2.5.7 of the Isometric Standard.

6.5.1 Reporting of uncertainty

Projects must report a list of all input variables used in the net CO₂e removal calculation and their uncertainties, including:

emission factors (An estimate of the emissions intensity per unit of an activity.) utilized, as published in public and other databases used;
values of measured parameters from process instrumentation, such as truck weights from weigh scales, flow rates from flow meters, electricity usage from utility power meters, and other similar equipment;
laboratory analyses, including analysis of carbon content of biomass.

The uncertainty information should at least include the minimum and maximum values of a variable. More detailed uncertainty information should be provided if available, as outlined in Section 2.5.7 of the Isometric Standard.

In addition, a sensitivity analysis (An analysis of how much different components in a Model contribute to the overall Uncertainty.) that demonstrates the impact of each input parameter’s uncertainty on the final net CO₂e uncertainty must be provided. Details of the sensitivity analysis method must be provided such that a third party can reproduce the results. Input variables may be omitted from an uncertanty analysis if they contribute to a < 1% change in the net CO₂e removal. For all other parameters, information about uncertainty must be specified.

6.6 Data sharing

In accordance with the Isometric Standard, all evidence and data related to the underlying quantification of CO₂e removal will be available to the public through Isometric's platform (A community resource where Project Proponents publish and visualize their early processes, Removal and Reduction data and Protocols – enabling the scientific community to share feedback and advice.). That includes:

Project Design Document
GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.)
Measurements taken
Emission factors used
Scientific literature used

The Project Proponent can request certain information to be restricted (only available to authorized buyers (An entity that purchases Removals or Reductions, often with the purpose of Retiring Credits to make a Removal or Reduction claim.), the Registry (A database that holds information on Verified Removals and Reductions based on Protocols. Registries Issue Credits, and track their ownership and Retirement.) and VVB) where it is subject to confidentiality. This includes emissions factors from licensed databases. However, all other numerical data produced or used as part of the quantification of net CO₂e removal will be made available.

7.0 Quantification of net CO₂e removal

7.1 System Boundary & GHG Emissions Scope

The scope of this Protocol includes GHG sources, sinks (Any process, activity, or mechanism that removes a greenhouse gas, a precursor to a greenhouse gas, or an aerosol from the atmosphere.), and reservoirs (SSRs) associated with a biomass burial CDR project. A cradle-to-grave GHG Statement must be prepared encompassing the GHG emissions relating to the activities outlined within the system boundary (Figure 1).

Emissions for processes within the system boundary must include all GHG SSRs from the construction or manufacturing of each physical site and associated equipment, closure and disposal of each site and associated equipment, and operation of each process (biomass production, biomass storage), to include embodied emissions of equipment consumables in the process. The Project Proponent is responsible for identifying all sources of emissions directly or indirectly related to project activities.

Any emissions from sub-processes or process changes that would not have taken place without the involvement of the CDR process, such as subsequent transportation and refining, must be fully considered in the system boundary. Paired with exclusion of waste input emissions when the criteria are met (see Section 7.1.1), this allows for accurate consideration of additional, incremental emissions induced by the CDR process.

The system boundary must include all SSRs controlled by and related to the Project, including but not limited to the SSRs in Figure 1 and Table 1. If any GHG SSRs within Table 1 are deemed not appropriate to include in the system boundary, they may be excluded provided that robust justification and appropriate evidence is provided.

Figure 1. Process flow diagram showing system boundary for biomass burial projects

[Image: **Figure 1** Process flow diagram showing system boundary for OAE projects]

Table 1 GHG SSRs for Biomass Carbon Removal and Storage

Activity	GHG source, sink or reservoir	GHG	Scope	Timescale
Establishment of project	Equipment and materials manufacture	All GHGs	Embodied emissions associated with establishment of the project site(s) (lifecycle Modules A1-3). To include product manufacture emissions for equipment, buildings, infrastructure and temporary structures.	Before project operations start - must be accounted for in the first Reporting Period or amortized in line with allocation rules (See Section 7.3.5.1)
Equipment and materials transport to site	All GHGs	Transport emissions associated with transporting materials and equipment to the project site(s) (lifecycle Module A4).
Construction site emissions	All GHGs	Emissions related to construction and installation of the project site(s) (lifecycle Module A5). To include energy use for construction, installation and groundworks, as well as waste processing activities and emissions associated with land use change.
Initial surveys and feasibility studies	All GHGs	Any embodied, energy and transport emissions associated with surveys or feasibility studies required for establishment of the project site.
Misc.	All GHGs	Any SSRs not captured by categories above, for example staff transport.
Operations	Biomass feedstock sourcing	All GHGs	Any embodied, energy and transport emissions associated with eligible feedstocks.	Over each Reporting Period - must be accounted for in the relevant Reporting Period (See Section 7.3.1)
Biomass transport	All GHGs	Transport of biomass including transport of biomass feedstock to biomass processing site and all other transport until biomass reaches the storage site.
Energy use	All GHGs	Electricity and fuel consumption associated operational processes, including biomass processing, characterization and storage.
Maintenance of project site	All GHGs	To include maintenance (lifecycle Modules B2), repair (B3), replacement (B4) and refurbishment (B5) activities associated with equipment, buildings and infrastructure.
Consumables	All GHGs	Embodied emissions associated with consumables required for operational processes including biomass processing, characterization and storage.
Waste processing	All GHGs	Processing of waste equipment, components, consumables and by-products associated with the process, including transport and end-of-life disposal emissions.
Sampling required for MRV	All GHGs	Pre-deployment, deployment and post-deployment monitoring, including transportation to collect samples, laboratory analysis and sample processing.
Surveys	All GHGs	Embodied, energy and transport emissions associated with undertaking required surveys e.g. ecological surveys.
CO₂ stored	CO₂	The gross amount of CO₂ removed from the atmosphere and durably stored.
Misc.	All GHGs	Any SSRs not captured by categories above, for example staff travel.
End-of-Life	End-of-life of project facilities	All GHGs	To include anticipated end-of-life emissions (lifecycle Modules C1-4) associated with deconstruction and demolition, transport, waste processing and disposal of any equipment, buildings or infrastructure.	After Reporting Period - must be accounted for in the first Reporting Period or amortized in line with allocation rules (See Section 7.3.5.1)
Closure of biomass storage site	All GHGs	Closure of biomass storage site, including embodied emissions associated with equipment and materials manufacture, transport of equipment and materials to site and emissions associated with energy use and consumables use for closure operations including installation and groundworks, as well as waste processing activities and emissions associated with land use change.
Ongoing sampling and monitoring required for MRV	All GHGs	Embodied, energy and transport emissions related to ongoing sampling and monitoring requirements for MRV. To include routine gas monitoring, site inspection and maintenance.
Misc.	All GHGs	Any emissions source, sink or reservoir not captured by categories above.

The Project Proponent must consider all GHGs associated with SSRs, in alignment with the United States Environmental Protection Agency’s definition of GHGs, which includes: carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O) and fluorinated gasses such as hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF₆) and nitrogen trifluoride (NF₃). For CO₂ stored, only CO₂ shall be included as part of the quantification. For all other activities all GHGs must be considered. For example, the release of CO₂, CH₄, and N₂O is expected during diesel consumption.

All GHGs must be quantified and converted to CO₂e in the GHG Statement using the 100-yr Global Warming Potential (GWP) (A measure of how much energy the emissions of 1 tonne of a GHG will absorb over a given period of time, relative to the emissions of 1 ton of CO₂.) for the GHG of interest, based on the most recent volume of the IPCC Assessment Report (currently the Sixth Assessment Report).

Miscellaneous GHG emissions are those that cannot be categorized by the GHG SSR categories provided in Table 1. The Project Proponent is responsible for identifying all sources of emissions directly or indirectly related to project activities and must report any outside of the SSR categories identified as miscellaneous emissions.

Emissions associated with a project's impact on activities that fall outside of the system boundary of a project must also be considered. This is covered under Leakage (The increase in GHG emissions outside the geographic or temporal boundary of a project that results from that project's activities.) in Section 7.3.5.5.

7.1.1 Exclusions from system boundary

The following are excluded from system boundaries.

7.1.1.1 Ancillary activities

Ancillary activities (such as supplementary research and development activities and corporate administrative activities) that are associated with a project but are not directly or indirectly related to the issuance of Credits can be excluded from the system boundary.

7.1.1.2 Secondary Impacts on GHG emissions

Emissions reductions associated with other processes that could arise as a result of the Project should not be credited toward the Project.

7.1.1.3 Considerations for Waste Input Emissions

Embodied emissions associated with system inputs considered as waste products can be excluded from the accounting of the GHG Statement system boundary of the CDR process if all of the below criteria are met:

The waste product is fundamentally tied to or is the result of a separate process.
The separate process was already operating or was likely to continue operating in absence of the CDR process.
The amount of the waste product used by the CDR project was not already being utilized as a valuable by-product or co-product by another party for non-CDR uses.
Market leakage emissions are fully considered.
The separate process has a pathway toward compliance with net-zero emissions.

An example to illustrate this would be biomass residues generated by forest maintenance. If the residues would likely be generated without a biomass burial project as a baseline scenario, and the rest of the criteria above are met, they can be used in the GHG accounting without an emissions burden. However, emissions relating to the processing of these residues, such as drying and transport, should be included in the GHG Statement. The Project Proponent must provide documentation that the above criteria are met in order to omit such emissions from the GHG Statement.

In the case that a relevant separate process would not continue operating or would not begin operating without revenue from waste product valorization, emissions should be allocated to the waste product used in the system boundary. In the case that a waste product from a separate process was already being used as a by-product to serve some other process, emissions generated from the displacement of the supply of the by-product must be considered as part of the Leakage assessment.

7.1.1.4 Considerations for Project Activities Integrated into Existing Practices

In some instances, the Project activities may be integrated into existing activities, such as rock spreading whilst seeding. Activities that were already occurring and would continue to occur without the CDR project may be omitted from the system boundary of the GHG accounting, if evidence that the activity was already occurring and would have continued to occur in the absence of the CDR project can be provided.

7.2 Baseline

The baseline scenario for biomass storage projects assumes the activities associated with the Project do not take place and any associated infrastructure is not built.

The counterfactual is the CO₂ stored in the biomass feedstock that would have remained durably stored in the biomass in the absence of the Project. This is known as ineligible biomass, given that the CO₂ stored would have remained stored in the biomass in the absence of the CDR project and is therefore not eligible to count towards Crediting. The Biomass Feedstock Accounting Module 1.2 sets out requirements for establishing ineligible biomass as part of the Counterfactual Storage Eligibility criteria. The Biomass Feedstock Accounting Module 1.2 includes details for quantification of [math: CO_2e_{Counterfactual}].

[Module: biomass-feedstock-accounting v1.2]

See Section 3 of the Biomass Feedstock Accounting Module for requirements.

7.3 Net CO₂e Removal Calculation

7.3.1 Calculation Approach

The biomass storage process typically involves a processing step followed by a burial step. The processing step may operate on a continual or batch basis and may involve single or mixed forms of biomass. Irrespective of whether the processing step is operated continually or batchwise or whether it involves single or mixed forms of biomass, the processing step yields a known amount of biomass containing a known amount of carbon. A 'Production Batch', [math: p], is then a an amount of processed biomass, produced over a specific time period to be mutually agreed between Isometric and Project Proponent (e.g., a day, week, or month).

An ‘Burial Batch’, [math: n], is a single burial activity where a quantity of biomass is buried at an approved storage site. The Burial Batch consists of the biomass from the processing step which is buried for durable storage.

The approach for emissions calculations here is based on Burial Batches and the specific calculation of net CO₂e removal for each Burial Batch. The following sections outline the process for calculating the net CO₂e removed for each specific Burial Batch of biomass processed and associated biomass burial, defined as a Removal.

The Reporting Period for shallow subsurface biomass storage projects represents an interval of time over which removals are calculated and reported for verification. When total net CO₂e removals must be calculated for a Reporting Period, for example during submission of Claimed Removals in a GHG statement, it is calculated as the sum of removals during the Reporting Period:

[math: CO_2e_{Removal,\ RP} = \sum_{n=1}^{k} CO_2e_{Removal,\ n}]

(Equation 1)

Where

[math: k] = number of Burial Batches [math: n]
[math: CO_2e_{Removal,\ RP}] = the total net CO₂e removal for Reporting Period [math: RP], in tonnes of CO₂e
[math: CO_2e_{Removal,\ n}] = the total net CO₂e removal for Burial Batch [math: n] occurring in Reporting Period [math: RP], in tonnes of CO₂e, see Section 7.3.2, Equation 2

Note: Reversals occur after Credits have been issued so are not included in this equation. See Section 5.6 of the Isometric Standard for further infomartion.

7.3.2 Calculation of CO₂e_{Removal, n}

Net CO₂e removal for a process biomass storage Project can be calculated as follows. Note that the calculation is completed for a discrete batch, [math: n], of biomass that is buried (‘Burial Batch’). The final net CO₂e quantification must be conservatively determined, giving high confidence that at least the estimated amount of carbon dioxide was removed.

[math: CO_2e_{Removal,\ n} = CO_2e_{Stored,\ n}\ –\ CO_2e_{Counterfactual,\ n}\ - \\ CO_2e_{Emissions,\ n}]

(Equation 2)

Where

[math: CO_2e_{Stored,\ n}] is the total CO₂ removed from the atmosphere and durably stored as organic carbon for batch n, in tonnes of CO₂e, see Section 7.3.3
[math: CO_2e_{Counterfactual,\ n}] is the total counterfactual CO₂ removed from the atmosphere and durably stored as biogenic carbon in the absense of the Project, for batch n, in tonnes of CO₂e, see Section 7.3.4
[math: CO_2e_{Emissions,\ n}] is the total GHG emissions for batch [math: n], in tonnes of CO₂e, see Section 7.3.5

7.3.3 Calculation of CO₂e_{Stored, n}

[math: CO_2e_{Stored}] represents the amount of CO₂ (stored as organic carbon, C) that is buried and stored in the shallow subsurface. This is the gross amount stored for each batch burial and does not account for reversals of storage from the storage formation.

The total amount of CO₂ contained in the buried biomass can be calculated as follows.

Where all biomass production batches are composited prior to burial:

[math: CO_2e_{Stored,\ n} = \frac{C_{Biomass,\ n}\cdot m_{Bur,\ n}}{C_{CO_{2}}}]

(Equation 3)

Where biomass production batches are not blended prior to burial:

[math: CO_2e_{Stored,\ n} = \sum_{p=1}^{j} \bigg(\frac{C_{Biomass,\ p}\cdot m_{Bur,\ p}}{C_{CO_{2}}} \bigg)]

(Equation 4)

Where:

[math: n] = Burial Batch
[math: p] = Production Batch
[math: j] = total number of Production Batches in Burial Batch ([math: n])
[math: CO_2e_{Stored,\ n}]= the total CO₂ removed for batch [math: n], in tonnes of CO₂e
[math: C_{Biomass,\ n (p)}] = the concentration as weight percent (%wt) of carbon in the biomass buried for Burial Batch [math: n] OR for each production batch [math: p] included in Burial Batch [math: n]
[math: m_{Bur,\ n (p)}]= the total mass of biomass emplaced via burial (tonne) for Burial Batch [math: n] OR for each production batch [math: p] included in Burial Batch [math: n]
[math: C_{CO_{2}}] = the content of C in CO₂ (as a mass percent)

7.3.3.1 Measurements - CO₂e_{Stored, n}

Calculation of [math: CO_2e_{Stored}] requires two primary measurements:

[math: C_{Biomass}] - %wt of C in the biomass and
[math: m_{Bur}] - total mass of the biomass

7.3.3.1.1 Biomass Carbon Content Measurement

In order to determine [math: C_{Biomass}], the %wt of C in the processed biomass for either a blended biomass in a Burial Batch [math: n], or for individual Production Batches [math: p], is determined via the analysis of samples of processed biomass for total carbon content. This must be assessed via test method ASTM D5373: Standard Test Methods for Instrumental Determination of Carbon and Hydrogen in Analysis Samples of Coal and Carbon in Analysis Samples of Coal and Coke or similar procedure.

Analysis must be completed directly by the Project Proponent or by a qualified laboratory, as evidenced by accreditation to ISO 17025 or equivalent standards (Standard physical constants as well as standard values set forth by bodies such as the National Institute of Standards and Technology (NIST) or others.) for laboratory quality management for the specific test method (ASTM D5291).

Laboratories must complete standard quality assurance procedures on a schedule in accordance with their quality management plans and accreditation requirements to include:

analysis of blanks
analysis of duplicates
instrumentation calibrations and analysis of calibration standards

This Protocol provides two alternative methods for how often carbon content must be measured and quantified. The first method (A) involves measuring every batch, the second method (B) involves only sampling some batches, and conservatively estimating the carbon content of unsampled batches.

Method A: Measure every Batch

Using this method, the carbon content of every Burial Batch must be ascertained through direct measurement, either by:

Sampling the Burial Batch (which may be blended, or non-blended)
Sampling all constituent Production Batches which comprise the Burial Batch, and calculating the carbon content of the Burial Batch through a linear weighted combination of the carbon contents of these Production Batches, as given in Equation 3.
- Note that in the case of an unblended Burial Batch, the Burial Batch originates from only a single Production Batch, by definition, and no calculation is required

For the acceptable minimum number of samples to take per sampled Batch, see Minimum number of samples per Batch below. If multiple samples are taken per Batch, the average carbon content of these samples must be used.

Method B: Sampling a Production Process

For a given Production Process of a feedstock, samples must be taken directly for at least 30 Production Batches, to ensure there is enough data to estimate carbon content for future Production Batches with appropriate statistical significance. Until this threshold is reached, Method A must be used.

Subsequently, samples must be taken at least every 10 Production Batches.

For the acceptable minimum number of samples to take per Batch, see Minimum number of samples per Batch below.

For batches which are not sampled, carbon content must be conservatively estimated, as follows:

[math: C_{Biomass} = \mu_{CC} - \sigma_{\overline{CC}}]

(Equation 5)

[math: \sigma_{\overline{CC}} = \frac{\sigma_{CC}}{\sqrt{n_{samples}}}]

(Equation 6)

where:

[math: \sigma_{\overline{CC}}] is the standard error of the mean of carbon content, across all eligible samples for this Production Process
[math: \sigma_{CC}] is the standard deviation of carbon content, across all eligible samples for this Production Process
[math: n_{samples}] is the number of eligible samples for this Production Process
[math: \mu_{CC}] is the mean carbon content of all eligible samples for this Production Process

Eligible samples are those taken in the previous 6 months before a specific Production Batch was produced. Older samples may not be used.

Additionally, batches must be subject to random sampling, to alleviate the risk of any given batch containing a substance with a substantially different carbon content.

A random sampling approach must be agreed and documented in the Project Design Document, whereby Isometric will contact the Project Proponent on randomly selected days, at an agreed cadence, which must be no less frequent than once per month, on average. Once contacted, the Project Proponent must sample the carbon content of the subsequent batches processed.

If the Project Proponent is unable to carry this random sampling out on 3 occasions within a 6 month period, or within a 6 month period more than 3 measurements are below 3 SD from the mean, this will trigger a Project review by Isometric.

If there is a significant change to a Production Process for a feedstock, which is likely to alter the average carbon content of the feedstock, or if significant deviations in carbon content are detected, the feedstock should be considered as a new Production Process. This means that sampling must be restarted, with all prior samples no longer able to be used for estimating carbon content.

Minimum number of samples per Batch

For all measurements taken, samples must be from a well mixed and representative aliquot of the biomass. To account for the possibility of variation within a single Production Batch (for example within a large container of liquid biomass), either of the following approaches must be adopted:

A minimum of 3 samples must be taken for each measured Production Batch.
Justification and evidence must be provided to demonstrate that the “within batch” variation is likely to be minimal. For example, this could be justified due to the physical details of the Production Process used, or alternatively by providing data examining the “within batch” carbon content variation.

Process for handling carbon content measurement outliers

This process applies only if method B is used to calculate carbon content and should be used whether the a batch was sampled or not. For a given Production Process, an Outlier is defined as any individual sample which lies more than 3 standard deviations, [math: \sigma_{CC}], above or below the mean. To minimize the potential overall impact of outlier measurements, all carbon content measurement outliers must be handled via the applying the technique of "winsorization”, as follows.

For a given measurement, [math: m], the winsorized measurement [math: m_w] is defined as follows:

For a measurement [math: m] where [math: m > \mu + 3\sigma_{CC}], [math: m_w = \mu + 3\sigma_{CC}]
For a measurement [math: m] where [math: m < \mu - 3\sigma_{CC}], [math: m_w = \mu - 3\sigma_{CC}]

Where [math: \mu] and [math: \sigma_{CC}] are calculated from all carbon content samples from the same Production Process taken within 6 months of the removal for which we are calculating the carbon content. For estimating the carbon content from sampled batches, only historical samples should be used to calculate [math: \mu] and [math: \sigma_{CC}] and not samples from the batch being calculated. The standard deviation, [math: \sigma_{CC}], should be calculated with the formula for sample standard deviation.

The winsorized measurement, [math: m_w], must be used for the determination of carbon content.

This winsorization process must only be applied once a minimum number of 30 measurements have been taken, to ensure statistical significance.

The Project Proponent must monitor occurrences of outliers, and investigate if significantly more than the statistically expected number occurs, as it may be indicative of a systematic issue. This may be checked at verification, at the discretion of the verifying VVB.

7.3.3.1.2 Measurement of Mass of Biomass Buried

The mass of buried biomass, [math: m_{Bur}], is measured via determination of weight of delivered processed biomass to the burial site using a calibrated scale. The total mass buried may be determined by the difference in biomass delivery truck weight measured upon arrival at the burial facility and at departure, after offloading of biomass, either into storage or directly to burial.

Any scale used must have a current certification in accordance with applicable local, state, or federal regulations for legal-for-trade weights and measures. Testing and calibration of scales must utilize certified weights in accordance with local, state, or other regulations, calibration weights must meet NIST Handbook 44 specifications², and scale testing and calibration must be performed by a state certified entity.

The total mass buried may also be determined by other methods, such as use of a calibrated flow meter and density measurement, or use of calibrated on site weigh scales for smaller containers, where such methods are viable and justified. Note that, due to the typical viscosity of biomass, the use of flow meters is not often viable and can result in poor data quality.

7.3.3.2 Required Records & Documentation - CO₂e_{Stored, n}

The Project Proponent must maintain the following records as evidence of gross CO₂e stored in buried biomass:

weigh scale tickets for each delivery of biomass (arrival and departure weights) or other equivalent records
analytical results for each ASTM D5291, or equivalent, analysis for carbon content of biomass from each batch as required
Documentation of any biomass losses during burial operations and estimates of quantity lost

Records of all carbon analyses and burial masses (e.g. weigh scale tickets) must be maintained by the burial facility and provided for verification purposes for a period of five years.

7.3.3.3 Other Considerations - CO₂e_{Stored, n}

Although limited and of small quantity, burial processes should be monitored to ensure that any process upsets or equipment failures and resulting spills of biomass are monitored, documented, quantified, and accounted for in the GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.) of the project batch. For each batch, where a process upset results in loss of biomass, that amount must be deducted from the delivered amount of biomass based on delivery weigh tickets. Such amounts must be allocated directly to the specific burial batch of biomass.

7.3.4 Calculation of CO₂e_{Counterfactual, n}

The calculation of [math: CO_2e_{Counterfactual,\ n}], is determined by the requirements of the Biomass Feedstock Accounting Module 1.2.

[Module: biomass-feedstock-accounting v1.2]

See Section 3 of the Biomass Feedstock Accounting Module

7.3.5 Calculation of CO₂e_{Emissions, n}

[math: {CO}_{2}^{}e_{Emissions,\ RP}^{}] is the total quantity of GHG emissions associated with a Reporting Period [math: RP]. This can be calculated as:

[math: {CO}_{2}^{}e_{Emissions,\ RP}^{}\ = \ {CO}_{2}^{}e_{Establishment,\ RP}^{}\ + \ {CO}_{2}^{}e_{Operations,\ RP}^{} + \ {CO}_{2}^{}e_{End-of-life,\ RP}^{}+ \ {CO}_{2}^{}e_{Leakage,\ RP}^{}]

(Equation 7)

Where:

[math: {CO}_{2}^{}e_{Emissions,\ RP}^{}] - the total GHG emissions for a Reporting Period, RP, in tonnes of CO₂e.
[math: {CO}_{2}^{}e_{Establishment,\ RP}^{}] - the total GHG emissions associated with project establishment for a RP, in tonnes of CO₂e.
[math: {CO}_{2}^{}e_{Operations,\ RP}^{}] - the total GHG emissions associated with operational processes for a RP, in tonnes of CO₂e.
[math: {CO}_{2}^{}e_{End-of-life,\ RP}^{}] - the total GHG emissions that occur after the RP and are allocated to the RP, in tonnes of CO₂e, see Section 7.3.5.4.
[math: {CO}_{2}^{}e_{Leakage,\ RP}^{}] - represents GHG emissions associated with the Project’s impact on activities that fall outside of the system boundary of a project, over a given Reporting Period, in tonnes of CO₂e, see Section 7.3.5.5.

Note: Reversals occur after Credits have been issued so are not included in this equation. See Section 5.6 of the Isometric Standard for further ~~infomartion~~information. Risk of reversal information is given in Appendix 2: Risk of Reversal Questionnaire, with further information provided within the relevant storage module ~~Storage~~storage ~~Module~~module.

The following sections set out specific quantification requirements for each variable.

7.3.5.1 Emissions allocation

Emissions that occur relating to a batch, [math: n], must be included in the reporting of emissions associated with that batch and may not be allocated across multiple batches. Allocation across multiple batches must be agreed with Isometric on a case by case basis.

Embodied emissions which relate to multiple batches may be allocated in line with the allocation rules set out in the Embodied Emissions Accounting Module v1.0.

When the Project Proponent is planning to cease operations within a given storage site, the monitoring emissions required for post-closure monitoring must be calculated and allocated to the remaining removals taking place at the storage site. If that is not possible, the Project Proponent should allocate those emissions to other projects and/or storage sites they conduct removal operations at, in agreement with Isometric. If for any reason emissions are not appropriately allocated, the Reversal process will be triggered in accordance with Isometric Standard, to account for any remaining monitoring emissions.

In instances where monitoring activities are shared between entities, for example if multiple companies buried biomass into the same storage infrastructure, the emissions associated with these activities must be allocated proportionally between the entities.

7.3.5.2 Calculation of CO₂e_{Establishment, RP}

GHG emissions associated with [math: CO_2e_{Establishment, RP}] should include all historic emissions incurred as a result of project establishment, including but not limited to the SSRs set out in Table 1.

Project establishment emissions occur from the point of project inception up until the first Reporting Period. Establishment emissions may be accounted for in the following ways, with the allocation method selected and justified by the Project Proponent in the PDD:

As a one time deduction to the first Reporting Period(s)
Allocated over the first half of the anticipated project lifetime as annual emissions
Allocated per output of product (i.e., per ton CO₂ removed) based on estimated total production over the project lifetime

The anticipated lifetime of the Project should be based on reasonable justification and should be included in the Project Design Document (PDD) to be assessed as part of project validation.

Allocation of [math: CO_2e_{Establishment, RP}] emissions to removals must be reviewed at each Crediting Period renewal and any necessary adjustments made. If the Project Proponent is not able to comply with the allocation schedule described in the PDD (e.g., due to changes in delivered volume or anticipated project lifetime), the Project Proponent should notify Isometric as early as possible in order to adjust the allocation schedule for future removals. If that is not possible, the Reversal process will be triggered in accordance with the Isometric Standard, to account for any remaining emissions.

7.3.5.3 Calculation of CO₂e_{Operations, RP}

GHG emissions associated with [math: CO_2e_{Operations, RP}] should include all emissions associated with operational activities including but not limited to the SSRs set out in Table 1.

[math: CO_2e_{Operations, RP}] emissions occur over the Reporting Period for the period being credited and are applicable to that Reporting Period only. [math: CO_2e_{Operations, RP}] emissions must be attributed to the Reporting Period in which they occur. Allocation may be permitted in certain instances, on a case by case basis in agreement with Isometric.

7.3.5.4 Calculation of CO₂e_{End-of-life, RP}

CO₂e_{End-of-life, RP} includes all emissions associated with activities that are anticipated to occur after the Reporting Period, but are directly or indirectly related to the Reporting Period. For example this could include ongoing sampling activities for MRV for the specific deployment (directly related) if applicable, or end-of-life emissions for project facilities (indirectly related to all deployments).

GHG emissions associated with [math: CO_2e_{End-of-Life, RP}] may occur from the end of the Reporting Period onwards, and typically through to completion of project site deconstruction and any other end-of-life activities.

GHG emissions associated with activities that are directly related to each deployment must be quantified as part of that Reporting Period. GHG emissions associated with activities that are indirectly related to all deployments may be allocated in the same ways as set out in [math: CO_2e_{Establishment, RP}].

Given the uncertain nature of [math: CO_2e_{End-of-Life, RP}] emissions, assumptions must be revisited at each Crediting Period and any neccesary adjustments made. Furthermore, if there are unexpected [math: CO_2e_{End-of-Life, RP}] emissions associated with a Reporting Period, or the Project as a whole, that occur after the Project has ended, then the Reversal process will be triggered to compensate for any emissions not accounted for.

7.3.5.5 Calculation of CO₂e_{Leakage, RP}

[math: CO_2e_{Leakage, RP}] includes emissions associated with a project's impact on activities that fall outside of the system boundary of a project.

It includes increases in GHG emissions as a result of the Project displacing emissions or causing a knock on effect that increases emissions elsewhere. This includes emissions associated with activity-shifting, market leakage and ecological leakage.

It is the Project Proponent's responsibility to identify potential sources of leakage emissions.

[math: CO_2e_{Leakage, RP}] emissions must be attributed to the Reporting Period in which they occur. Allocation may be permitted in certain instances, on a case by case basis in agreement with Isometric.

7.3.5.6 Emissions Accounting

This section of the Protocol outlines requirements for EW emissions accounting relating to energy use, transportation, and embodied emissions associated with a CDR project.

7.3.5.6.1 Energy Use Accounting

This section sets out specific requirements relating to quantification of energy use as part of the GHG Statement. Emissions associated with energy usage result from the consumption of electricity or fuel.

Examples of electricity usage may include, but are not limited to:

processing equipment, motors, drives, instrumentation
facility operation
burial activities
monitoring equipment operation, including analyzers, instrumentation, on-site laboratories specifically for monitoring activities
off site analytical laboratory operation and sample analysis
electricity for building operation & management for monitoring facility buildings

Examples of fuel consumption may include, but are not limited to:

Handling equipment, such as fork trucks or loaders
Fuel consumption of agricultural machinery for spreading, tilling, and sampling

The Energy Use Accounting Module v1.2 provides ~~guidance~~requirements on how energy-related emissions must be calculated in a CDR project so that they can be subtracted in the net CO₂e removal calculation. It sets out the calculation approach to be followed and acceptable emissions factors.

[Module: energy-use-accounting v1.12]

Refer to Energy Use Accounting Module for the calculation guidelines.

7.3.5.6.2 Transport Emissions Accounting

This section sets out specific requirements relating to quantification of emissions related to transportation.

Emissions associated with transportation include transportation of products and equipment as part of a Reporting Period’s process. Examples may include, but are not limited to:

Transportation of biomass feedstock to processing site
Transportation of biomass to the storage site
Transportation and shipping related to collecting samples for environmental monitoring

The Transportation Emissions Accounting Module v1.1 provides ~~guidance~~requirements on how transportation-related emissions must be calculated in a CDR project so that they can be subtracted in the net CO₂e removal calculation. It sets out the calculation approach to be followed and acceptable emissions factors.

[Module: transportation v1.01]

Refer to Transportation Emissions Accounting Module for the calculation guidelines.

7.3.5.6.3 Embodied Emissions Accounting

This section sets out specific requirements relating to quantification of embodied emissions as part of the GHG Statement. Embodied emissions are those related to the life cycle impact of equipment and consumables.

Examples of project-specific materials, equipment and consumables that must be considered as part of the embodied emission calculation include but are not limited to:

Biomass feedstock production, processing, treatment and transportation equipment
consumables used in the process
feedstock conveyors, augers, feed bins, and related equipment
all support structures, facilities, and infrastructure, including steel platforms, framing, supports, concrete footings and building structures
Sampling equipment and consumable materials such as augers and storage containers
buildings and associated equipment utilized for monitoring purposes (e.g. on-site laboratories)

The Embodied Emissions Accounting Module v1.0 sets out the calculation approach to be followed including allocation of embodied emissions, life cycle stages to be considered, data sources and emission factors.

[Module: embodied-emissions v1.0]

Refer to Embodied Emissions Accounting Module for the calculation guidelines.

8.0 CO₂ Storage

This Protocol may provide the following options for durable storage of biomass. The Project Proponent can choose from available options when submitting their Project for verification.

[Module: subsurface-biomass-storage v1.0]

Durability and monitoring requirements for subsurface storage.

9.0 Acknowledgements

Isometric would like to thank following contributors to this Protocol:

National Renewable Energy Laboratory (NREL)
Lawrence Livermore National Lab (LLNL)
EcoEngineers
Ning Zeng, Ph.D., University of Maryland

Isometric would like to thank following reviewers of this Protocol:

EcoEngineers

NREL and LLNL were supported by the DOE Office of Technology Transitions in collaboration with the Office of Clean Energy Demonstrations (OCED), Office of Fossil Energy and Carbon Management (FECM), Office of Energy Efficiency and Renewable Energy (EERE), and the Bioenergy Technology Office (BETO).

10.0 Definitions and Acronyms

: The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.
: Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.
: A range of processes that use biogenic material to remove carbon dioxide (CO₂) from the atmosphere and store that CO₂ underground or in long-lived products (LLNL BiCRS Roadmap, 2020).
: An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.
: Raw material which is used for CO₂ Removal or GHG Reduction.
: Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.
: The increase in GHG emissions outside the geographic or temporal boundary of a project that results from that project's activities.
: The process by which all emissions associated with a Project's Removal or Reduction process, including leakages, are accounted for.
: Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.
: A worldwide federation (NGO) of national standards bodies from more than 160 countries, one from each member country.
: The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.
: An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.
: A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).
: Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.
: Standard physical constants as well as standard values set forth by bodies such as the National Institute of Standards and Technology (NIST) or others.
: Activities that remove carbon dioxide (CO₂) from the atmosphere and store it in products or geological, terrestrial, and oceanic Reservoirs. CDR includes the enhancement of biological or geochemical sinks and direct air capture (DAC) and storage, but excludes natural CO₂ uptake not directly caused by human intervention.
: The amount of time carbon removed from the atmosphere by an intervention – for example, a CDR project – is expected to reside in a given Reservoir, taking into account both physical risks and socioeconomic constructs (such as contracts) to protect the Reservoir in question.
: The escape of CO₂ to the atmosphere after it has been stored, and after a Credit has been Issued. A Reversal is classified as avoidable if a Project Proponent has influence or control over it and it likely could have been averted through application of reasonable risk mitigation measures. Any other Reversals will be classified as unavoidable.
: The document that clearly outlines how a Project will generate rigorously quantifiable Additional high-quality Removals or Reductions.
: A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).
: An acceptable difference between reported Removals/emissions or Reductions/emissions and what an auditor determines is the actual Removal/emissions or Reduction/emissions.
: A lack of knowledge of the exact amount of CO₂ removed by a particular process, Uncertainty may be quantified using probability distributions, confidence intervals, or variance estimates.
: A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.
: Improperly allocating the same Removal or Reduction from a Project Proponent more than once to multiple Buyers.
: A set of data describing pre-intervention or control conditions to be used as a reference scenario for comparison.
: An assessment of what would have happened in the absence of a particular intervention – i.e., assuming the Baseline scenario.
: Resources provided to projects that are generating, or are expected to generate, greenhouse gas (GHG) Emission Reductions or Removals.
: A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.
: The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.
: Purposefully erring on the side of caution under conditions of Uncertainty by choosing input parameter values that will result in a lower net CO₂ Removal or GHG Reduction than if using the median input values. This is done to increase the likelihood that a given Removal or Reduction calculation is an underestimation rather than an overestimation.
: An estimate of the emissions intensity per unit of an activity.
: An analysis of how much different components in a Model contribute to the overall Uncertainty.
: A community resource where Project Proponents publish and visualize their early processes, Removal and Reduction data and Protocols – enabling the scientific community to share feedback and advice.
: An entity that purchases Removals or Reductions, often with the purpose of Retiring Credits to make a Removal or Reduction claim.
: A database that holds information on Verified Removals and Reductions based on Protocols. Registries Issue Credits, and track their ownership and Retirement.
: Any process, activity, or mechanism that removes a greenhouse gas, a precursor to a greenhouse gas, or an aerosol from the atmosphere.
: A measure of how much energy the emissions of 1 tonne of a GHG will absorb over a given period of time, relative to the emissions of 1 ton of CO₂.

11.0 Appendix 1: Monitoring Plan Requirements

This appendix details how the Project Proponent must monitor, document and report all metrics identified within this Protocol. Following this guidance will ensure the Project Proponent measures and confirms carbon dioxide removed and long-term storage compliance, and will enable quantification of the emissions removal resulting from the project activity during the project Crediting Period, prior to each Verification.

This methodology utilizes a comprehensive monitoring and documentation framework that captures the GHG impact in each stage of a Project. Monitoring and detailed accounting practices must be conducted throughout to ensure the continuous integrity of the carbon dioxide removals and crediting.

The Project Proponent must develop and apply a monitoring plan according to ISO 14064-2 principles of transparency and accuracy that allows the quantification and proof of GHG emissions removals.

11.1 Modular requirements

The Modules associated with this Protocol have their own set of required parameters that need to be monitored. Please refer to the following Sections of the Modules to see a complete list of all requirements:

11.2 Net CDR Calculation Requirements

These parameters must be monitored for the purpose of Carbon Emissions Calculation and Embodied Carbon Emissions Calculation.

Parameter	Parameter Description	Required	Equation	Parameter Type	Units	Data Source	Measurement Method	Monitoring Frequency	QA/QC Procedures	Required Evidence	Reference
[math: C_{Biomass,\ n}]	%wt of C in the biomass buried	Always	Eq. 3 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	wt%	Analytical determination of carbon content of biomass	ASTM D5291, NREL Laboratory Analysis Procedure for Determination of Carbon, Hydrogen, and Nitrogen in biomass, or equivalent	Measure per burial/production batch, or if 30 samples with the same feedstock type & processing have been taken within a 6 month period, this may be changed to a minimum of every 10 production batches, as well as random sampling. Minimum number of 3 samples per Batch measured, unless minimal ‘within batch’ variation can be justified. See ‘Biomass Carbon Content Measurement’ section for full details	ISO 17025 accredited laboratory	Analytical reports from qualified laboratory for audited samples, including supporting lab QA/QC results	7.3.3 (Shallow Subsurface Biomass Carbon Removal and Storage)
[math: m_{Bur,\ n}]	Total mass of biomass buried	Always	Eq. 3 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	kg	Direct mass measurement	Calibrated Weigh Scale	Each biomass delivery	Scales must be calibrated annually by certified entity	Weigh scale tickets for each delivery of biomass (arrival and departure weights) or equivalent; Calibration records for scales	7.3.3 (Biomass Geological Storage)
[math: C_{Biomass,p}]	%wt of C in the biomass buried	Under certain conditions: if biomass production batches are not blended prior to burial	Eq. 4 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	wt%	Analytical determination of carbon content of biomass	ASTM D5291, NREL Laboratory Analysis Procedure for Determination of Carbon, Hydrogen, and Nitrogen in biomass, or equivalent	One sample per production batch	ISO 17025 accredited laboratory	Analytical reports from qualified laboratory for audited samples, including supporting lab QA/QC results	7.3.3 (Shallow Subsurface Biomass Carbon Removal and Storage)
[math: m_{Bur,\ p}]	Total mass of biomass buried	Under certain conditions: if biomass production batches are not blended prior to burial	Eq. 4 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	kg	Direct mass measurement	Calibrated Weigh Scale	Each biomass delivery	Scales must be calibrated annually by certified entity	Weigh scale tickets for each delivery of biomass (arrival and departure weights) or equivalent; Calibration records for scales	7.3.3 (Shallow Subsurface Biomass Carbon Removal and Storage)
[math: m_{Fuel, Processing}]	Mass of fuel used in biomass processing	Always	Eq. 5 (Energy Use Accounting Module)	Measured	gal	Fuel usage records	Fuel meters Fuel container weight Fuel purchases or utility bills Equipment hours of operation (handling equipment only)	Each batch	Appropriate calibration and maintenance of scales or meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: EF_{Fuel, Processing}]	Fuel emission factor for biomass processing	Always	Eq. 5 (Energy Use Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: kwh_{Processing}]	Electricity usage for biomass processing	Always	Eq. 2 (Energy Use Accounting Module)	Measured	kwh	Electricity usage records	Electricity meters OR Utility bills OR Equipment time of use and power rating	Each batch	Appropriate calibration and maintenance of meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
[math: EF_{Elect, Processing}]	Electricity emission factor	Always	Eq. 2 (Energy Use Accounting Module)	Estimated	CO₂e/kwh (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
[math: F_{Processing}]	Quantity of fuel used in transport of biomass to processing site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	gal	Vehicle or fleet management records	Fuel flow meters, fleet management system data, vehicle on board diagnostics, or similar	All deliveries for a batch	Verify instrument calibrations as appropriate	Meter, management system, OBD or other data records or logs, shipping documents	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Transportation Emissions Accounting Module)
[math: F_{Burial}]	Quantity of fuel used in transport of biomass from processing to burial site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	gal	Vehicle or fleet management records	Fuel flow meters, fleet management system data, vehicle on board diagnostics, or similar	All deliveries for a batch	Verify instrument calibrations as appropriate	Meter, management system, OBD or other data records or logs, shipping documents	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Transportation Emissions Accounting Module)
[math: EF_{Fuel, Transportation}]	Fuel emission factor for transportation	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	All trips for each batch	N/A	Choice and rationale for EF choice	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Transportation Emissions Accounting Module)
[math: D_{Conversion}]	Biomass transportation distance traveled - feedstock supplier to processing site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	mi or km	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	On-line mapping systems using origin and departure from shipping documents, odometer readings	All trips for each batch	Review and check of shipping records and origin/destination	Shipping records	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: W_{Conversion}]	Mass of biomass transported from feedstock supplier to processing site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured	kg, tonne, lb	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	Calibrated weigh scale	All deliveries for a batch	Review weigh scale calibration certificate	Shipping records, weigh scale ticket	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: D_{Burial}]	Biomass transportation distance traveled to burial site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	mi or km	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	On-line mapping systems using origin and departure from shipping documents, odometer readings	All trips for each batch	Review and check of shipping records and origin/destination	Shipping records	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: W_{Burial}]	Mass of biomass transported from processing site to burial site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured	kg, tonne, lb	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	Calibrated weigh scale	All deliveries for a batch	Review weigh scale calibration certificate	Shipping records, weigh scale ticket	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: EF_{Transportation, j}]	The weight- and distance-based emission factor for transportation	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	All trips for each batch	N/A	Choice and rationale for EF choice	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: m_{Fuel, Burial}]	Mass of fuel used in biomass burial	Always	Eq. 5 (Energy Use Accounting Module)	Measured	gal	Fuel usage records	Fuel meters Fuel container weight Fuel purchases or utility bills Equipment hours of operation (handling equipment only)	Each batch	Appropriate calibration and maintenance of scales or meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: EF_{Fuel, Burial}]	Fuel emission factor for biomass burial	Always	Eq. 5 (Energy Use Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: kwh_{Burial}]	Electricity usage for biomass burial	Always	Eq. 2 (Energy Use Accounting Module)	Measured	kwh	Electricity usage records	Electricity meters OR Utility bills OR Equipment time of use and power rating	Each batch	Appropriate calibration and maintenance of meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
[math: EF_{Elect, Burial}]	Electricity emission factor	Always	Eq. 2 (Energy Use Accounting Module)	Estimated	CO₂e/kwh (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
Product Stage Emissions	Includes raw material sourcing, transport to facility and manufacturing	Always		Measured	tonnes	Independently verified LCAs for the material or product completed; an environmental product declaration (EPD) for a material or product completed and independently verified	Number/weight of each product or material used in the project facility and a corresponding EPD-based embodied carbon emission factor, OR emission factors from LCA life cycle databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors and the number or weight (depending on emission factor units) of each product or material at the facility, OR overall total cost of equipment and facilities for the project and cost based embodied emission factors	Each site	ISO 14040 or similar guidelines; ISO 14025, ISO 21930, EN 15804 or equivalent standards including product EPDs as well as industry-wide EPDs	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.0 & 3.2 (Embodied Emissions Accounting Module)
Construction Stage Emissions	Includes transport to site and installation at site	Always		Measured	tonnes	Independently verified LCAs for the material or product completed; or an environmental product declaration (EPD) for a material or product completed and independently verified	Number/weight of each product or material used in the project facility and a corresponding EPD-based embodied carbon emission factor, OR emission factors from LCA life cycle databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors and the number or weight (depending on emission factor units) of each product or material at the facility, OR overall total cost of equipment and facilities for the project and cost based embodied emission factors	Each site	ISO 14040 or similar guidelines; ISO 14025, ISO 21930, EN 15804 or equivalent standards including product EPDs as well as industry-wide EPDs	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.0 & 3.2 (Embodied Emissions Accounting Module)
End of Life Stage Emissions	Includes demolition of building, transport to end of life, waste processing and final disposal or scenarios for these life cycle stages	Always		Measured	tonnes	Independently verified LCAs for the material or product completed; an environmental product declaration (EPD) for a material or product completed and independently verified	Number/weight of each product or material used in the project facility and a corresponding EPD-based embodied carbon emission factor, OR emission factors from LCA life cycle databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors and the number or weight (depending on emission factor units) of each product or material at the facility, OR overall total cost of equipment and facilities for the project and cost based embodied emission factors	Each site	ISO 14040 or similar guidelines; ISO 14025, ISO 21930, EN 15804 or equivalent standards including product EPDs as well as industry-wide EPDs	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.0 & 3.2 (Embodied Emissions Accounting Module)
Storage and Monitoring Emissions	The total quantity of GHG emissions associated with storage monitoring operations allocated to a removal	Always		Measured	tonnes	Electricity and fuel usage records; independently verified LCAs for the material or product completed; an environmental product declaration (EPD) for a material or product completed and independently verified	Electricity meters OR utility bills OR equipment time of use and power rating; fuel meters fuel container weight fuel purchases or utility bills equipment hours of operation (handling equipment only)	Each site	Appropriate calibration and maintenance of scales or meters	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.4 of applicable Storage Modules

12.0 Appendix 2: Risk of Reversal Questionnaire

This risk assessment identifies the pathway specific risk factors relevant to a carbon removal project. The relevant risk factors identified as part of a risk assessment are included in the monitoring plan requirements for the project, with details included in the Project Design Document. Project specific risk factors inform the required duration of monitoring along with the monitoring requirements set out in the Protocol and the requirements set out in the Monitoring Section of the Isometric Standard.

The risk score, as determined by the Risk of Reversal Questionnaire, will determine a project’s buffer pool contribution. Projects must re-assess their reversal risk at the renewal of each crediting period, or if monitoring identifies a reversal-related risk, or if an actual reversal event takes place. In any event, projects should reassess their reversal risk at a minimum every 5 years.

The Risk of Reversal Questionnaire questions that pertain to this protocol, drawn from the programme-level Risk of Reversal Questionnaire defined in Appendix B: Risk Reversal Questionnaire of the Isometric Standard, include the following:

# in Isometric Standard Questionnaire	Question	If answered “Yes”	If answered “No”
1	Is a reversal directly observable with a physical or chemical measurement as opposed to a modeled result?	Proceed to questions 2-9	Proceed to questions 8-9
2	Is the carbon being stored in an impermeable geologic system? (e.g., salt cavern)	Proceed to questions 8-9	Add 1 to Risk Score and proceed to questions 3-9
3	Is the carbon being stored organic?	Add 1 to Risk Score
4	Are conditions for methane production present (anaerobic conditions, lignin content)?	Add 1 to Risk Score
5	Does this approach have a material risk of reversal due to natural disasters including, but not limited to, floods, storms, earthquakes, fires, etc.?	Add 1 to Risk Score
6	Does this approach have a material risk of reversal due to human-induced events from outside actors, such as change in farming practices, change in ownership and management of project sites, or similar?	Add up to 2 to Risk Score
7	Applicable only for subsurface storage: Is the carbon being stored with trapping mechanisms preventing reversals? (e.g., multiple confining layers, CO₂ dissolves or solidifies)	Minus 1 to Risk Score (unless 0)
8	Is there 10+ years of monitoring and/or lab data demonstrating low project risk?	Minus up to 2 to Risk Score
9	Does this pathway have a documented history of reversals?	Add 2 to Risk Score
10	Is there one or more project-specific factors that merit a high risk level?	Add up to 2 to Risk Score

Risk Score Categories

0: Very Low Risk Level (2% buffer)
1-2: Low Risk Level (5% buffer)
3-4: Medium Risk Level (7% buffer)
5+: High Risk Level (10-20% buffer)

Project specific risk factors will depend on the form of carbon being stored (i.e., organic vs. inorganic), the method of storage (e.g., mineralization, encapsulation), the location of carbon storage (e.g., subsurface, ocean), and the proximity of that carbon to potential agents of reversal.

For projects with carbon storage as organic carbon, the presence the following risk factors must be reflected in the risk score corresponding to question 10:

High-potential oxidants
Temperatures in excess of thermal stability
Fires
Microbial degradation

For projects with any form of subsurface carbon storage, the presence of the following risk factors must be reflected in the risk score corresponding to question 10:

Seismicity
Subsurface migration

13.0 Relevant Works

ASTM D5291-21 Standard Test Methods for Instrumental Determination of Carbon, Hydrogen, and Nitrogen in Petroleum Products and Lubricants. (2021, November). https://www.astm.org/standards/d5291

Carbon Direct & EcoEngineers. (2022). Bio-oil Sequestration Prototype Protocol for Measurement, Reporting, & Verification. https://insights.carbon-direct.com/hubfs/Bio-oil-proto-protocol.pdf

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

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

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

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

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

NIST. (2023). Specifications, Tolerances, and Other Technical Requirements for Weighing and Measuring Devices - 2023 Edition. NIST. https://www.nist.gov/pml/owm/publications/nist-handbooks/handbook-44-current-edition

Sandalow, D., Aines, R., Friedman, J., McCormick, C., & Sanchez, D. (2020, October 2). Biomass Carbon Removal and Storage (BiRCS) Roadmap. https://www.osti.gov/servlets/purl/1763937

Schmidt, H., Anca-Couce, A., Hagemann, N., Werner, C., Gerten, D., Lucht, W., & Kammann, C. (20118, August 17). Pyrogenic carbon capture and storage. GCB Bioenergy, 11(4), 573-591. https://onlinelibrary.wiley.com/doi/full/10.1111/gcbb.12553

Society of Petroleum Engineers. (2020, April 13). Enhanced oil recovery (EOR) - PetroWiki. PetroWiki. Retrieved June 14, 2023, from https://petrowiki.spe.org/Enhanced_oil_recovery_(EOR)

U.S. Environmental Protection Agency. (2014). Test Methods for Evaluating Solid Waste: Physical/Chemical Methods Compendium (SW-846). https://www.epa.gov/hw-sw846/sw-846-compendium

U.S. Environmental Protection Agency. (2023, April 18). Understanding Global Warming Potentials | US EPA. Environmental Protection Agency. Retrieved June 14, 2023, from https://www.epa.gov/ghgemissions/understanding-global-warming-potentials

Footnotes

ISO 14064-3: 2019, Section 5.1.7 ↩
https://www.nist.gov/pml/owm/publications/nist-handbooks/handbook-44-current-edition ↩↩²

1.0 Summary

consistent, accurate procedures are used to measure and monitor all aspects of the process required to enable accurate accounting of net CO₂e (The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.) removals
consistent system boundaries and calculations are utilized to quantify net CO₂e removal for biomass storage in the shallow subsurface
requirements are met to ensure the CO₂ removals are additional (An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.)
evidence is provided and verified (A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).) by Validation and Verification Bodies (VVBs) (Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.) to support all net CO₂e removal claims

2.0 Sources and Reference Standards & Methodologies

Isometric Standard
ISO 14064-2: 2019 – Greenhouse Gases – Part 2: Specification with guidance at the project level for quantification, monitoring, and reporting of greenhouse gas emission reductions or removal enhancements

Additional reference standards that inform the requirements and overall practices incorporated in this Protocol include:

ISO 14064-3: 2019 – Greenhouse Gases – Part 3: Specification with Guidance for the verification and validation of greenhouse gas statements
ISO 14040: 2006 - Environmental Management - life cycle Assessment - Principles & Framework
ISO 14044: 2006 - Environmental Management - life cycle Assessment - Requirements & Guidelines

3.0 Future Versions

4.0 Applicability

This Protocol applies to projects or processes which:

utilize agricultural or forestry residues as eligible feedstocks in accordance with the framework set out in the Biomass Feedstock Accounting Module 1.2
emplace the biomass into engineered subsurface storage for long duration storage purposes

This Protocol applies to projects and associated operations that meet all of the following project conditions:

The Project provides a net-negative CO₂e impact (net CO₂e removal), as calculated in the GHG Statement, in compliance with Section 7
The biomass feedstock utilized is sustainably sourced
The Project does no net harm to the environment and society
The Project is considered additional (An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.), in accordance with the requirements of Section 6.4
The storage site is located in an area governed by the US, Canada, United Kingdom or the European Union
The storage site is properly permitted in accordance with all applicable regulations

Projects that are explicitly NOT eligible include the following:

Projects that do not use sustainably sourced biomass feedstocks as detailed in Section 7.2.

5.0 Environmental and Social Safeguarding

5.1 Overarching Principles

5.1.1 Governance and Legal Framework

Project Proponents must document activities conducted under the Project that would require it to obtain environmental permits.

5.2 Risk Mitigation Strategies

5.2.1 Environmental Safeguards

5.2.1.1 Pollution Prevention and Co-Products

durability certificates of expected material lifetime
details of any byproducts that may form as the synthetic material degrades

The environmental risk assessment must also consider these synthetic liners and wrappers.

5.2.2 Socio-economic Safeguards

The Project Proponent must conduct a social risk assessment which adheres to Section 3.7.2 of the Isometric Standard on Social Impacts.

5.2.2.1 Stakeholder Engagement

5.2.3 Adaptive Management

instrument malfunctions lead to data-gaps in required monitoring
regulatory non-compliance, e.g. danger to ecosystem health detected (such as by the local community or government agency)
compromised health and/or safety of workers and/or local stakeholders

6.0 Relation to the Isometric Standard

6.1 Project Design Document

location information for biomass production and the storage location and area
conditions of biomass use prior to project initiation
details on technologies, products, and services relevant to biomass processing, including production rates and volumes

6.2 Validation and Verification

Validate that feedstock adheres to the requirements listed in the Biomass Feedstock Accounting Module 1.2.
Verify that storage sites adhere to the requirements listed in the relevant storage Module.
Verify that the quantification approach and monitoring plan adheres to requirements of Section 7, including demonstration of required records.
Verify that the Environmental & Social Safeguards are met.
Verify that the Project is compliant with requirements outlined in the Isometric Standard.

6.2.1 Verification Materiality

control issues that erode the verifier’s confidence in the reported data;
poorly managed documented information;
difficulty in locating requested information;
noncompliance with regulations indirectly related to GHG emissions, removals or storage

6.2.2 Site Visits

A site visit must occur at least once every 2 years at each location.

6.2.3 Verifier Qualifications & Requirements

6.3 Ownership

6.4 Additionality

Additionality determinations should be reviewed and completed every two years, at a minimum, or whenever project operating conditions change significantly, such as the following:

regulatory requirements or other legal obligations for project implementation change or new requirements are implemented;
project financials indicate carbon finance (Resources provided to projects that are generating, or are expected to generate, greenhouse gas (GHG) Emission Reductions or Removals.) is no longer required, potentially due to, for example:
- increased tipping fees for waste feedstocks;
- sale of co-products that make the business viable without carbon finance;
- reduced rates for capital access.

6.5 Uncertainty

6.5.1 Reporting of uncertainty

Projects must report a list of all input variables used in the net CO₂e removal calculation and their uncertainties, including:

emission factors (An estimate of the emissions intensity per unit of an activity.) utilized, as published in public and other databases used;
values of measured parameters from process instrumentation, such as truck weights from weigh scales, flow rates from flow meters, electricity usage from utility power meters, and other similar equipment;
laboratory analyses, including analysis of carbon content of biomass.

6.6 Data sharing

Project Design Document
GHG Statement (A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.)
Measurements taken
Emission factors used
Scientific literature used

7.0 Quantification of net CO₂e removal

7.1 System Boundary & GHG Emissions Scope

Figure 1. Process flow diagram showing system boundary for biomass burial projects

[Image: **Figure 1** Process flow diagram showing system boundary for OAE projects]

Table 1 GHG SSRs for Biomass Carbon Removal and Storage

Activity	GHG source, sink or reservoir	GHG	Scope	Timescale
Establishment of project	Equipment and materials manufacture	All GHGs	Embodied emissions associated with establishment of the project site(s) (lifecycle Modules A1-3). To include product manufacture emissions for equipment, buildings, infrastructure and temporary structures.	Before project operations start - must be accounted for in the first Reporting Period or amortized in line with allocation rules (See Section 7.3.5.1)
Equipment and materials transport to site	All GHGs	Transport emissions associated with transporting materials and equipment to the project site(s) (lifecycle Module A4).
Construction site emissions	All GHGs	Emissions related to construction and installation of the project site(s) (lifecycle Module A5). To include energy use for construction, installation and groundworks, as well as waste processing activities and emissions associated with land use change.
Initial surveys and feasibility studies	All GHGs	Any embodied, energy and transport emissions associated with surveys or feasibility studies required for establishment of the project site.
Misc.	All GHGs	Any SSRs not captured by categories above, for example staff transport.
Operations	Biomass feedstock sourcing	All GHGs	Any embodied, energy and transport emissions associated with eligible feedstocks.	Over each Reporting Period - must be accounted for in the relevant Reporting Period (See Section 7.3.1)
Biomass transport	All GHGs	Transport of biomass including transport of biomass feedstock to biomass processing site and all other transport until biomass reaches the storage site.
Energy use	All GHGs	Electricity and fuel consumption associated operational processes, including biomass processing, characterization and storage.
Maintenance of project site	All GHGs	To include maintenance (lifecycle Modules B2), repair (B3), replacement (B4) and refurbishment (B5) activities associated with equipment, buildings and infrastructure.
Consumables	All GHGs	Embodied emissions associated with consumables required for operational processes including biomass processing, characterization and storage.
Waste processing	All GHGs	Processing of waste equipment, components, consumables and by-products associated with the process, including transport and end-of-life disposal emissions.
Sampling required for MRV	All GHGs	Pre-deployment, deployment and post-deployment monitoring, including transportation to collect samples, laboratory analysis and sample processing.
Surveys	All GHGs	Embodied, energy and transport emissions associated with undertaking required surveys e.g. ecological surveys.
CO₂ stored	CO₂	The gross amount of CO₂ removed from the atmosphere and durably stored.
Misc.	All GHGs	Any SSRs not captured by categories above, for example staff travel.
End-of-Life	End-of-life of project facilities	All GHGs	To include anticipated end-of-life emissions (lifecycle Modules C1-4) associated with deconstruction and demolition, transport, waste processing and disposal of any equipment, buildings or infrastructure.	After Reporting Period - must be accounted for in the first Reporting Period or amortized in line with allocation rules (See Section 7.3.5.1)
Closure of biomass storage site	All GHGs	Closure of biomass storage site, including embodied emissions associated with equipment and materials manufacture, transport of equipment and materials to site and emissions associated with energy use and consumables use for closure operations including installation and groundworks, as well as waste processing activities and emissions associated with land use change.
Ongoing sampling and monitoring required for MRV	All GHGs	Embodied, energy and transport emissions related to ongoing sampling and monitoring requirements for MRV. To include routine gas monitoring, site inspection and maintenance.
Misc.	All GHGs	Any emissions source, sink or reservoir not captured by categories above.

7.1.1 Exclusions from system boundary

The following are excluded from system boundaries.

7.1.1.1 Ancillary activities

7.1.1.2 Secondary Impacts on GHG emissions

Emissions reductions associated with other processes that could arise as a result of the Project should not be credited toward the Project.

7.1.1.3 Considerations for Waste Input Emissions

The waste product is fundamentally tied to or is the result of a separate process.
The separate process was already operating or was likely to continue operating in absence of the CDR process.
The amount of the waste product used by the CDR project was not already being utilized as a valuable by-product or co-product by another party for non-CDR uses.
Market leakage emissions are fully considered.
The separate process has a pathway toward compliance with net-zero emissions.

7.1.1.4 Considerations for Project Activities Integrated into Existing Practices

7.2 Baseline

The baseline scenario for biomass storage projects assumes the activities associated with the Project do not take place and any associated infrastructure is not built.

[Module: biomass-feedstock-accounting v1.2]

See Section 3 of the Biomass Feedstock Accounting Module for requirements.

7.3 Net CO₂e Removal Calculation

7.3.1 Calculation Approach

[math: CO_2e_{Removal,\ RP} = \sum_{n=1}^{k} CO_2e_{Removal,\ n}]

(Equation 1)

Where

[math: k] = number of Burial Batches [math: n]
[math: CO_2e_{Removal,\ RP}] = the total net CO₂e removal for Reporting Period [math: RP], in tonnes of CO₂e
[math: CO_2e_{Removal,\ n}] = the total net CO₂e removal for Burial Batch [math: n] occurring in Reporting Period [math: RP], in tonnes of CO₂e, see Section 7.3.2, Equation 2

Note: Reversals occur after Credits have been issued so are not included in this equation. See Section 5.6 of the Isometric Standard for further infomartion.

7.3.2 Calculation of CO₂e_{Removal, n}

[math: CO_2e_{Removal,\ n} = CO_2e_{Stored,\ n}\ –\ CO_2e_{Counterfactual,\ n}\ - \\ CO_2e_{Emissions,\ n}]

(Equation 2)

Where

[math: CO_2e_{Stored,\ n}] is the total CO₂ removed from the atmosphere and durably stored as organic carbon for batch n, in tonnes of CO₂e, see Section 7.3.3
[math: CO_2e_{Counterfactual,\ n}] is the total counterfactual CO₂ removed from the atmosphere and durably stored as biogenic carbon in the absense of the Project, for batch n, in tonnes of CO₂e, see Section 7.3.4
[math: CO_2e_{Emissions,\ n}] is the total GHG emissions for batch [math: n], in tonnes of CO₂e, see Section 7.3.5

7.3.3 Calculation of CO₂e_{Stored, n}

The total amount of CO₂ contained in the buried biomass can be calculated as follows.

Where all biomass production batches are composited prior to burial:

[math: CO_2e_{Stored,\ n} = \frac{C_{Biomass,\ n}\cdot m_{Bur,\ n}}{C_{CO_{2}}}]

(Equation 3)

Where biomass production batches are not blended prior to burial:

[math: CO_2e_{Stored,\ n} = \sum_{p=1}^{j} \bigg(\frac{C_{Biomass,\ p}\cdot m_{Bur,\ p}}{C_{CO_{2}}} \bigg)]

(Equation 4)

Where:

[math: n] = Burial Batch
[math: p] = Production Batch
[math: j] = total number of Production Batches in Burial Batch ([math: n])
[math: CO_2e_{Stored,\ n}]= the total CO₂ removed for batch [math: n], in tonnes of CO₂e
[math: C_{Biomass,\ n (p)}] = the concentration as weight percent (%wt) of carbon in the biomass buried for Burial Batch [math: n] OR for each production batch [math: p] included in Burial Batch [math: n]
[math: m_{Bur,\ n (p)}]= the total mass of biomass emplaced via burial (tonne) for Burial Batch [math: n] OR for each production batch [math: p] included in Burial Batch [math: n]
[math: C_{CO_{2}}] = the content of C in CO₂ (as a mass percent)

7.3.3.1 Measurements - CO₂e_{Stored, n}

Calculation of [math: CO_2e_{Stored}] requires two primary measurements:

[math: C_{Biomass}] - %wt of C in the biomass and
[math: m_{Bur}] - total mass of the biomass

7.3.3.1.1 Biomass Carbon Content Measurement

Laboratories must complete standard quality assurance procedures on a schedule in accordance with their quality management plans and accreditation requirements to include:

analysis of blanks
analysis of duplicates
instrumentation calibrations and analysis of calibration standards

Method A: Measure every Batch

Using this method, the carbon content of every Burial Batch must be ascertained through direct measurement, either by:

Sampling the Burial Batch (which may be blended, or non-blended)
Sampling all constituent Production Batches which comprise the Burial Batch, and calculating the carbon content of the Burial Batch through a linear weighted combination of the carbon contents of these Production Batches, as given in Equation 3.
- Note that in the case of an unblended Burial Batch, the Burial Batch originates from only a single Production Batch, by definition, and no calculation is required

Method B: Sampling a Production Process

Subsequently, samples must be taken at least every 10 Production Batches.

For the acceptable minimum number of samples to take per Batch, see Minimum number of samples per Batch below.

For batches which are not sampled, carbon content must be conservatively estimated, as follows:

[math: C_{Biomass} = \mu_{CC} - \sigma_{\overline{CC}}]

(Equation 5)

[math: \sigma_{\overline{CC}} = \frac{\sigma_{CC}}{\sqrt{n_{samples}}}]

(Equation 6)

where:

[math: \sigma_{\overline{CC}}] is the standard error of the mean of carbon content, across all eligible samples for this Production Process
[math: \sigma_{CC}] is the standard deviation of carbon content, across all eligible samples for this Production Process
[math: n_{samples}] is the number of eligible samples for this Production Process
[math: \mu_{CC}] is the mean carbon content of all eligible samples for this Production Process

Eligible samples are those taken in the previous 6 months before a specific Production Batch was produced. Older samples may not be used.

Additionally, batches must be subject to random sampling, to alleviate the risk of any given batch containing a substance with a substantially different carbon content.

Minimum number of samples per Batch

A minimum of 3 samples must be taken for each measured Production Batch.
Justification and evidence must be provided to demonstrate that the “within batch” variation is likely to be minimal. For example, this could be justified due to the physical details of the Production Process used, or alternatively by providing data examining the “within batch” carbon content variation.

Process for handling carbon content measurement outliers

For a given measurement, [math: m], the winsorized measurement [math: m_w] is defined as follows:

For a measurement [math: m] where [math: m > \mu + 3\sigma_{CC}], [math: m_w = \mu + 3\sigma_{CC}]
For a measurement [math: m] where [math: m < \mu - 3\sigma_{CC}], [math: m_w = \mu - 3\sigma_{CC}]

The winsorized measurement, [math: m_w], must be used for the determination of carbon content.

This winsorization process must only be applied once a minimum number of 30 measurements have been taken, to ensure statistical significance.

7.3.3.1.2 Measurement of Mass of Biomass Buried

7.3.3.2 Required Records & Documentation - CO₂e_{Stored, n}

The Project Proponent must maintain the following records as evidence of gross CO₂e stored in buried biomass:

weigh scale tickets for each delivery of biomass (arrival and departure weights) or other equivalent records
analytical results for each ASTM D5291, or equivalent, analysis for carbon content of biomass from each batch as required
Documentation of any biomass losses during burial operations and estimates of quantity lost

Records of all carbon analyses and burial masses (e.g. weigh scale tickets) must be maintained by the burial facility and provided for verification purposes for a period of five years.

7.3.3.3 Other Considerations - CO₂e_{Stored, n}

7.3.4 Calculation of CO₂e_{Counterfactual, n}

The calculation of [math: CO_2e_{Counterfactual,\ n}], is determined by the requirements of the Biomass Feedstock Accounting Module 1.2.

[Module: biomass-feedstock-accounting v1.2]

See Section 3 of the Biomass Feedstock Accounting Module

7.3.5 Calculation of CO₂e_{Emissions, n}

[math: {CO}_{2}^{}e_{Emissions,\ RP}^{}] is the total quantity of GHG emissions associated with a Reporting Period [math: RP]. This can be calculated as:

[math: {CO}_{2}^{}e_{Emissions,\ RP}^{}\ = \ {CO}_{2}^{}e_{Establishment,\ RP}^{}\ + \ {CO}_{2}^{}e_{Operations,\ RP}^{} + \ {CO}_{2}^{}e_{End-of-life,\ RP}^{}+ \ {CO}_{2}^{}e_{Leakage,\ RP}^{}]

(Equation 7)

Where:

[math: {CO}_{2}^{}e_{Emissions,\ RP}^{}] - the total GHG emissions for a Reporting Period, RP, in tonnes of CO₂e.
[math: {CO}_{2}^{}e_{Establishment,\ RP}^{}] - the total GHG emissions associated with project establishment for a RP, in tonnes of CO₂e.
[math: {CO}_{2}^{}e_{Operations,\ RP}^{}] - the total GHG emissions associated with operational processes for a RP, in tonnes of CO₂e.
[math: {CO}_{2}^{}e_{End-of-life,\ RP}^{}] - the total GHG emissions that occur after the RP and are allocated to the RP, in tonnes of CO₂e, see Section 7.3.5.4.
[math: {CO}_{2}^{}e_{Leakage,\ RP}^{}] - represents GHG emissions associated with the Project’s impact on activities that fall outside of the system boundary of a project, over a given Reporting Period, in tonnes of CO₂e, see Section 7.3.5.5.

The following sections set out specific quantification requirements for each variable.

7.3.5.1 Emissions allocation

Embodied emissions which relate to multiple batches may be allocated in line with the allocation rules set out in the Embodied Emissions Accounting Module v1.0.

7.3.5.2 Calculation of CO₂e_{Establishment, RP}

As a one time deduction to the first Reporting Period(s)
Allocated over the first half of the anticipated project lifetime as annual emissions
Allocated per output of product (i.e., per ton CO₂ removed) based on estimated total production over the project lifetime

The anticipated lifetime of the Project should be based on reasonable justification and should be included in the Project Design Document (PDD) to be assessed as part of project validation.

7.3.5.3 Calculation of CO₂e_{Operations, RP}

GHG emissions associated with [math: CO_2e_{Operations, RP}] should include all emissions associated with operational activities including but not limited to the SSRs set out in Table 1.

7.3.5.4 Calculation of CO₂e_{End-of-life, RP}

7.3.5.5 Calculation of CO₂e_{Leakage, RP}

[math: CO_2e_{Leakage, RP}] includes emissions associated with a project's impact on activities that fall outside of the system boundary of a project.

It is the Project Proponent's responsibility to identify potential sources of leakage emissions.

7.3.5.6 Emissions Accounting

This section of the Protocol outlines requirements for EW emissions accounting relating to energy use, transportation, and embodied emissions associated with a CDR project.

7.3.5.6.1 Energy Use Accounting

Examples of electricity usage may include, but are not limited to:

processing equipment, motors, drives, instrumentation
facility operation
burial activities
monitoring equipment operation, including analyzers, instrumentation, on-site laboratories specifically for monitoring activities
off site analytical laboratory operation and sample analysis
electricity for building operation & management for monitoring facility buildings

Examples of fuel consumption may include, but are not limited to:

Handling equipment, such as fork trucks or loaders
Fuel consumption of agricultural machinery for spreading, tilling, and sampling

[Module: energy-use-accounting v1.12]

Refer to Energy Use Accounting Module for the calculation guidelines.

7.3.5.6.2 Transport Emissions Accounting

This section sets out specific requirements relating to quantification of emissions related to transportation.

Emissions associated with transportation include transportation of products and equipment as part of a Reporting Period’s process. Examples may include, but are not limited to:

Transportation of biomass feedstock to processing site
Transportation of biomass to the storage site
Transportation and shipping related to collecting samples for environmental monitoring

[Module: transportation v1.01]

Refer to Transportation Emissions Accounting Module for the calculation guidelines.

7.3.5.6.3 Embodied Emissions Accounting

Examples of project-specific materials, equipment and consumables that must be considered as part of the embodied emission calculation include but are not limited to:

Biomass feedstock production, processing, treatment and transportation equipment
consumables used in the process
feedstock conveyors, augers, feed bins, and related equipment
all support structures, facilities, and infrastructure, including steel platforms, framing, supports, concrete footings and building structures
Sampling equipment and consumable materials such as augers and storage containers
buildings and associated equipment utilized for monitoring purposes (e.g. on-site laboratories)

[Module: embodied-emissions v1.0]

Refer to Embodied Emissions Accounting Module for the calculation guidelines.

8.0 CO₂ Storage

This Protocol may provide the following options for durable storage of biomass. The Project Proponent can choose from available options when submitting their Project for verification.

[Module: subsurface-biomass-storage v1.0]

Durability and monitoring requirements for subsurface storage.

9.0 Acknowledgements

Isometric would like to thank following contributors to this Protocol:

National Renewable Energy Laboratory (NREL)
Lawrence Livermore National Lab (LLNL)
EcoEngineers
Ning Zeng, Ph.D., University of Maryland

Isometric would like to thank following reviewers of this Protocol:

EcoEngineers

10.0 Definitions and Acronyms

: The term used to represent the CO₂ taken out of the atmosphere as a result of a CDR process.
: Describes the addition of carbon dioxide removed from the atmosphere to a reservoir, which serves as its ultimate destination. This is also referred to as “sequestration”.
: A range of processes that use biogenic material to remove carbon dioxide (CO₂) from the atmosphere and store that CO₂ underground or in long-lived products (LLNL BiCRS Roadmap, 2020).
: An activity or process or group of activities or processes that alter the condition of a Baseline and leads to Removals or Reductions.
: Raw material which is used for CO₂ Removal or GHG Reduction.
: Life cycle GHG emissions associated with production of materials, transportation, and construction or other processes for goods or buildings.
: The increase in GHG emissions outside the geographic or temporal boundary of a project that results from that project's activities.
: The process by which all emissions associated with a Project's Removal or Reduction process, including leakages, are accounted for.
: Considering impacts at each stage of a product's life cycle, from the time natural resources are extracted from the ground and processed through each subsequent stage of manufacturing, transportation, product use, and ultimately, disposal.
: A worldwide federation (NGO) of national standards bodies from more than 160 countries, one from each member country.
: The amount of CO₂ emissions that would cause the same integrated radiative forcing or temperature change, over a given time horizon, as an emitted amount of GHG or a mixture of GHGs. One common metric of CO₂e is the 100-year Global Warming Potential.
: An evaluation of the likelihood that an intervention—for example, a CDR Project—causes a climate benefit above and beyond what would have happened in a no-intervention Baseline scenario.
: A process for evaluating and confirming the net Removals and Reductions for a Project, using data and information collected from the Project and assessing conformity with the criteria set forth in the Isometric Standard and the Protocol by which it is governed. Verification must be completed by an Isometric approved third-party (VVB).
: Third-party auditing organizations that are experts in their sector and used to determine if a project conforms to the rules, regulations, and standards set out by a governing body. A VVB must be approved by Isometric prior to conducting validation and verification.
: Standard physical constants as well as standard values set forth by bodies such as the National Institute of Standards and Technology (NIST) or others.
: Activities that remove carbon dioxide (CO₂) from the atmosphere and store it in products or geological, terrestrial, and oceanic Reservoirs. CDR includes the enhancement of biological or geochemical sinks and direct air capture (DAC) and storage, but excludes natural CO₂ uptake not directly caused by human intervention.
: The amount of time carbon removed from the atmosphere by an intervention – for example, a CDR project – is expected to reside in a given Reservoir, taking into account both physical risks and socioeconomic constructs (such as contracts) to protect the Reservoir in question.
: The escape of CO₂ to the atmosphere after it has been stored, and after a Credit has been Issued. A Reversal is classified as avoidable if a Project Proponent has influence or control over it and it likely could have been averted through application of reasonable risk mitigation measures. Any other Reversals will be classified as unavoidable.
: The document that clearly outlines how a Project will generate rigorously quantifiable Additional high-quality Removals or Reductions.
: A systematic and independent process for evaluating the reasonableness of the assumptions, limitations and methods that support a Project and assessing whether the Project conforms to the criteria set forth in the Isometric Standard and the Protocol by which the Project is governed. Validation must be completed by an Isometric approved third-party (VVB).
: An acceptable difference between reported Removals/emissions or Reductions/emissions and what an auditor determines is the actual Removal/emissions or Reduction/emissions.
: A lack of knowledge of the exact amount of CO₂ removed by a particular process, Uncertainty may be quantified using probability distributions, confidence intervals, or variance estimates.
: A document submitted alongside Claimed Removals and/or Reductions that details the calculations associated with a Removal or Reduction, including the Project's emissions, Removals, Reductions and Leakages, presented together in net metric tonnes of CO₂e per Removal or Reduction.
: Improperly allocating the same Removal or Reduction from a Project Proponent more than once to multiple Buyers.
: A set of data describing pre-intervention or control conditions to be used as a reference scenario for comparison.
: An assessment of what would have happened in the absence of a particular intervention – i.e., assuming the Baseline scenario.
: Resources provided to projects that are generating, or are expected to generate, greenhouse gas (GHG) Emission Reductions or Removals.
: A publicly visible uniquely identifiable Credit Certificate Issued by a Registry that gives the owner of the Credit the right to account for one net metric tonne of Verified CO₂e Removal or Reduction. In the case of this Standard, the net tonne of CO₂e Removal or Reduction comes from a Project Validated against a Certified Protocol.
: The period of time over which a Project Design Document is valid, and over which Removals or Reductions may be Verified, resulting in Issued Credits.
: Purposefully erring on the side of caution under conditions of Uncertainty by choosing input parameter values that will result in a lower net CO₂ Removal or GHG Reduction than if using the median input values. This is done to increase the likelihood that a given Removal or Reduction calculation is an underestimation rather than an overestimation.
: An estimate of the emissions intensity per unit of an activity.
: An analysis of how much different components in a Model contribute to the overall Uncertainty.
: A community resource where Project Proponents publish and visualize their early processes, Removal and Reduction data and Protocols – enabling the scientific community to share feedback and advice.
: An entity that purchases Removals or Reductions, often with the purpose of Retiring Credits to make a Removal or Reduction claim.
: A database that holds information on Verified Removals and Reductions based on Protocols. Registries Issue Credits, and track their ownership and Retirement.
: Any process, activity, or mechanism that removes a greenhouse gas, a precursor to a greenhouse gas, or an aerosol from the atmosphere.
: A measure of how much energy the emissions of 1 tonne of a GHG will absorb over a given period of time, relative to the emissions of 1 ton of CO₂.

11.0 Appendix 1: Monitoring Plan Requirements

The Project Proponent must develop and apply a monitoring plan according to ISO 14064-2 principles of transparency and accuracy that allows the quantification and proof of GHG emissions removals.

11.1 Modular requirements

11.2 Net CDR Calculation Requirements

These parameters must be monitored for the purpose of Carbon Emissions Calculation and Embodied Carbon Emissions Calculation.

Parameter	Parameter Description	Required	Equation	Parameter Type	Units	Data Source	Measurement Method	Monitoring Frequency	QA/QC Procedures	Required Evidence	Reference
[math: C_{Biomass,\ n}]	%wt of C in the biomass buried	Always	Eq. 3 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	wt%	Analytical determination of carbon content of biomass	ASTM D5291, NREL Laboratory Analysis Procedure for Determination of Carbon, Hydrogen, and Nitrogen in biomass, or equivalent	Measure per burial/production batch, or if 30 samples with the same feedstock type & processing have been taken within a 6 month period, this may be changed to a minimum of every 10 production batches, as well as random sampling. Minimum number of 3 samples per Batch measured, unless minimal ‘within batch’ variation can be justified. See ‘Biomass Carbon Content Measurement’ section for full details	ISO 17025 accredited laboratory	Analytical reports from qualified laboratory for audited samples, including supporting lab QA/QC results	7.3.3 (Shallow Subsurface Biomass Carbon Removal and Storage)
[math: m_{Bur,\ n}]	Total mass of biomass buried	Always	Eq. 3 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	kg	Direct mass measurement	Calibrated Weigh Scale	Each biomass delivery	Scales must be calibrated annually by certified entity	Weigh scale tickets for each delivery of biomass (arrival and departure weights) or equivalent; Calibration records for scales	7.3.3 (Biomass Geological Storage)
[math: C_{Biomass,p}]	%wt of C in the biomass buried	Under certain conditions: if biomass production batches are not blended prior to burial	Eq. 4 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	wt%	Analytical determination of carbon content of biomass	ASTM D5291, NREL Laboratory Analysis Procedure for Determination of Carbon, Hydrogen, and Nitrogen in biomass, or equivalent	One sample per production batch	ISO 17025 accredited laboratory	Analytical reports from qualified laboratory for audited samples, including supporting lab QA/QC results	7.3.3 (Shallow Subsurface Biomass Carbon Removal and Storage)
[math: m_{Bur,\ p}]	Total mass of biomass buried	Under certain conditions: if biomass production batches are not blended prior to burial	Eq. 4 (Shallow Subsurface Biomass Carbon Removal and Storage)	Measured	kg	Direct mass measurement	Calibrated Weigh Scale	Each biomass delivery	Scales must be calibrated annually by certified entity	Weigh scale tickets for each delivery of biomass (arrival and departure weights) or equivalent; Calibration records for scales	7.3.3 (Shallow Subsurface Biomass Carbon Removal and Storage)
[math: m_{Fuel, Processing}]	Mass of fuel used in biomass processing	Always	Eq. 5 (Energy Use Accounting Module)	Measured	gal	Fuel usage records	Fuel meters Fuel container weight Fuel purchases or utility bills Equipment hours of operation (handling equipment only)	Each batch	Appropriate calibration and maintenance of scales or meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: EF_{Fuel, Processing}]	Fuel emission factor for biomass processing	Always	Eq. 5 (Energy Use Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: kwh_{Processing}]	Electricity usage for biomass processing	Always	Eq. 2 (Energy Use Accounting Module)	Measured	kwh	Electricity usage records	Electricity meters OR Utility bills OR Equipment time of use and power rating	Each batch	Appropriate calibration and maintenance of meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
[math: EF_{Elect, Processing}]	Electricity emission factor	Always	Eq. 2 (Energy Use Accounting Module)	Estimated	CO₂e/kwh (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
[math: F_{Processing}]	Quantity of fuel used in transport of biomass to processing site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	gal	Vehicle or fleet management records	Fuel flow meters, fleet management system data, vehicle on board diagnostics, or similar	All deliveries for a batch	Verify instrument calibrations as appropriate	Meter, management system, OBD or other data records or logs, shipping documents	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Transportation Emissions Accounting Module)
[math: F_{Burial}]	Quantity of fuel used in transport of biomass from processing to burial site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	gal	Vehicle or fleet management records	Fuel flow meters, fleet management system data, vehicle on board diagnostics, or similar	All deliveries for a batch	Verify instrument calibrations as appropriate	Meter, management system, OBD or other data records or logs, shipping documents	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Transportation Emissions Accounting Module)
[math: EF_{Fuel, Transportation}]	Fuel emission factor for transportation	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	All trips for each batch	N/A	Choice and rationale for EF choice	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Transportation Emissions Accounting Module)
[math: D_{Conversion}]	Biomass transportation distance traveled - feedstock supplier to processing site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	mi or km	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	On-line mapping systems using origin and departure from shipping documents, odometer readings	All trips for each batch	Review and check of shipping records and origin/destination	Shipping records	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: W_{Conversion}]	Mass of biomass transported from feedstock supplier to processing site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured	kg, tonne, lb	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	Calibrated weigh scale	All deliveries for a batch	Review weigh scale calibration certificate	Shipping records, weigh scale ticket	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: D_{Burial}]	Biomass transportation distance traveled to burial site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured or estimated	mi or km	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	On-line mapping systems using origin and departure from shipping documents, odometer readings	All trips for each batch	Review and check of shipping records and origin/destination	Shipping records	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: W_{Burial}]	Mass of biomass transported from processing site to burial site	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Measured	kg, tonne, lb	Shipping records (bill of lading) OR Fleet management records OR Weighscale tickets	Calibrated weigh scale	All deliveries for a batch	Review weigh scale calibration certificate	Shipping records, weigh scale ticket	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: EF_{Transportation, j}]	The weight- and distance-based emission factor for transportation	Under certain conditions	Eq. 2 (Transportation Emissions Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	All trips for each batch	N/A	Choice and rationale for EF choice	7.3.5.2 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Transportation Emissions Accounting Module)
[math: m_{Fuel, Burial}]	Mass of fuel used in biomass burial	Always	Eq. 5 (Energy Use Accounting Module)	Measured	gal	Fuel usage records	Fuel meters Fuel container weight Fuel purchases or utility bills Equipment hours of operation (handling equipment only)	Each batch	Appropriate calibration and maintenance of scales or meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: EF_{Fuel, Burial}]	Fuel emission factor for biomass burial	Always	Eq. 5 (Energy Use Accounting Module)	Estimated	CO₂e/unit (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.3 (Energy Use Accounting Module)
[math: kwh_{Burial}]	Electricity usage for biomass burial	Always	Eq. 2 (Energy Use Accounting Module)	Measured	kwh	Electricity usage records	Electricity meters OR Utility bills OR Equipment time of use and power rating	Each batch	Appropriate calibration and maintenance of meters	Operator logs, plant data systems, or plant records	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
[math: EF_{Elect, Burial}]	Electricity emission factor	Always	Eq. 2 (Energy Use Accounting Module)	Estimated	CO₂e/kwh (tonnes)	Argonne National Laboratory GREET Model, California Air Resources Board modified GREET model (CA-GREET), Ecoinvent database, US Federal Life Cycle Inventory database or LCA Commons, or from similar databases used in common LCA practices or tools	N/A	Each batch	N/A	Choice and rationale for EF choice	7.3.5.1 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.2 (Energy Use Accounting Module)
Product Stage Emissions	Includes raw material sourcing, transport to facility and manufacturing	Always		Measured	tonnes	Independently verified LCAs for the material or product completed; an environmental product declaration (EPD) for a material or product completed and independently verified	Number/weight of each product or material used in the project facility and a corresponding EPD-based embodied carbon emission factor, OR emission factors from LCA life cycle databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors and the number or weight (depending on emission factor units) of each product or material at the facility, OR overall total cost of equipment and facilities for the project and cost based embodied emission factors	Each site	ISO 14040 or similar guidelines; ISO 14025, ISO 21930, EN 15804 or equivalent standards including product EPDs as well as industry-wide EPDs	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.0 & 3.2 (Embodied Emissions Accounting Module)
Construction Stage Emissions	Includes transport to site and installation at site	Always		Measured	tonnes	Independently verified LCAs for the material or product completed; or an environmental product declaration (EPD) for a material or product completed and independently verified	Number/weight of each product or material used in the project facility and a corresponding EPD-based embodied carbon emission factor, OR emission factors from LCA life cycle databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors and the number or weight (depending on emission factor units) of each product or material at the facility, OR overall total cost of equipment and facilities for the project and cost based embodied emission factors	Each site	ISO 14040 or similar guidelines; ISO 14025, ISO 21930, EN 15804 or equivalent standards including product EPDs as well as industry-wide EPDs	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.0 & 3.2 (Embodied Emissions Accounting Module)
End of Life Stage Emissions	Includes demolition of building, transport to end of life, waste processing and final disposal or scenarios for these life cycle stages	Always		Measured	tonnes	Independently verified LCAs for the material or product completed; an environmental product declaration (EPD) for a material or product completed and independently verified	Number/weight of each product or material used in the project facility and a corresponding EPD-based embodied carbon emission factor, OR emission factors from LCA life cycle databases, including USLCI database, Ecoinvent, ICE Database, and other published and peer-reviewed databases of embodied emissions factors and the number or weight (depending on emission factor units) of each product or material at the facility, OR overall total cost of equipment and facilities for the project and cost based embodied emission factors	Each site	ISO 14040 or similar guidelines; ISO 14025, ISO 21930, EN 15804 or equivalent standards including product EPDs as well as industry-wide EPDs	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.0 & 3.2 (Embodied Emissions Accounting Module)
Storage and Monitoring Emissions	The total quantity of GHG emissions associated with storage monitoring operations allocated to a removal	Always		Measured	tonnes	Electricity and fuel usage records; independently verified LCAs for the material or product completed; an environmental product declaration (EPD) for a material or product completed and independently verified	Electricity meters OR utility bills OR equipment time of use and power rating; fuel meters fuel container weight fuel purchases or utility bills equipment hours of operation (handling equipment only)	Each site	Appropriate calibration and maintenance of scales or meters	Operator logs, plant data systems, or plant records	7.3.5.3 (Shallow Subsurface Biomass Carbon Removal and Storage); 3.4 of applicable Storage Modules

12.0 Appendix 2: Risk of Reversal Questionnaire

# in Isometric Standard Questionnaire	Question	If answered “Yes”	If answered “No”
1	Is a reversal directly observable with a physical or chemical measurement as opposed to a modeled result?	Proceed to questions 2-9	Proceed to questions 8-9
2	Is the carbon being stored in an impermeable geologic system? (e.g., salt cavern)	Proceed to questions 8-9	Add 1 to Risk Score and proceed to questions 3-9
3	Is the carbon being stored organic?	Add 1 to Risk Score
4	Are conditions for methane production present (anaerobic conditions, lignin content)?	Add 1 to Risk Score
5	Does this approach have a material risk of reversal due to natural disasters including, but not limited to, floods, storms, earthquakes, fires, etc.?	Add 1 to Risk Score
6	Does this approach have a material risk of reversal due to human-induced events from outside actors, such as change in farming practices, change in ownership and management of project sites, or similar?	Add up to 2 to Risk Score
7	Applicable only for subsurface storage: Is the carbon being stored with trapping mechanisms preventing reversals? (e.g., multiple confining layers, CO₂ dissolves or solidifies)	Minus 1 to Risk Score (unless 0)
8	Is there 10+ years of monitoring and/or lab data demonstrating low project risk?	Minus up to 2 to Risk Score
9	Does this pathway have a documented history of reversals?	Add 2 to Risk Score
10	Is there one or more project-specific factors that merit a high risk level?	Add up to 2 to Risk Score

Risk Score Categories

0: Very Low Risk Level (2% buffer)
1-2: Low Risk Level (5% buffer)
3-4: Medium Risk Level (7% buffer)
5+: High Risk Level (10-20% buffer)

For projects with carbon storage as organic carbon, the presence the following risk factors must be reflected in the risk score corresponding to question 10:

High-potential oxidants
Temperatures in excess of thermal stability
Fires
Microbial degradation

For projects with any form of subsurface carbon storage, the presence of the following risk factors must be reflected in the risk score corresponding to question 10:

Seismicity
Subsurface migration

13.0 Relevant Works

ASTM D5291-21 Standard Test Methods for Instrumental Determination of Carbon, Hydrogen, and Nitrogen in Petroleum Products and Lubricants. (2021, November). https://www.astm.org/standards/d5291

Carbon Direct & EcoEngineers. (2022). Bio-oil Sequestration Prototype Protocol for Measurement, Reporting, & Verification. https://insights.carbon-direct.com/hubfs/Bio-oil-proto-protocol.pdf

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

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

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

Sandalow, D., Aines, R., Friedman, J., McCormick, C., & Sanchez, D. (2020, October 2). Biomass Carbon Removal and Storage (BiRCS) Roadmap. https://www.osti.gov/servlets/purl/1763937

Society of Petroleum Engineers. (2020, April 13). Enhanced oil recovery (EOR) - PetroWiki. PetroWiki. Retrieved June 14, 2023, from https://petrowiki.spe.org/Enhanced_oil_recovery_(EOR)

U.S. Environmental Protection Agency. (2014). Test Methods for Evaluating Solid Waste: Physical/Chemical Methods Compendium (SW-846). https://www.epa.gov/hw-sw846/sw-846-compendium

Footnotes

ISO 14064-3: 2019, Section 5.1.7 ↩
https://www.nist.gov/pml/owm/publications/nist-handbooks/handbook-44-current-edition ↩↩²

1.0 Summary

2.0 Sources and Reference Standards & Methodologies

3.0 Future Versions

4.0 Applicability

5.0 Environmental and Social Safeguarding

5.1 Overarching Principles

5.1.1 Governance and Legal Framework

5.2 Risk Mitigation Strategies

5.2.1 Environmental Safeguards

5.2.1.1 Pollution Prevention and Co-Products

5.2.2 Socio-economic Safeguards

5.2.2.1 Stakeholder Engagement

5.2.3 Adaptive Management

6.0 Relation to the Isometric Standard

6.1 Project Design Document

6.2 Validation and Verification

6.2.1 Verification Materiality

6.2.2 Site Visits

6.2.3 Verifier Qualifications & Requirements

6.3 Ownership

6.4 Additionality

6.5 Uncertainty

6.5.1 Reporting of uncertainty

6.6 Data sharing

7.0 Quantification of net CO2e removal

7.1 System Boundary & GHG Emissions Scope

7.1.1 Exclusions from system boundary

7.1.1.1 Ancillary activities

7.1.1.2 Secondary Impacts on GHG emissions

7.1.1.3 Considerations for Waste Input Emissions

7.1.1.4 Considerations for Project Activities Integrated into Existing Practices

7.2 Baseline

7.3 Net CO2e Removal Calculation

7.3.1 Calculation Approach

7.3.2 Calculation of CO2eRemoval, n

7.3.3 Calculation of CO2eStored, n

7.3.3.1 Measurements - CO2eStored, n

7.3.3.1.1 Biomass Carbon Content Measurement

7.3.3.1.2 Measurement of Mass of Biomass Buried

7.3.3.2 Required Records & Documentation - CO2eStored, n

7.3.3.3 Other Considerations - CO2eStored, n

7.3.4 Calculation of CO2eCounterfactual, n

7.3.5 Calculation of CO2eEmissions, n

7.3.5.1 Emissions allocation

7.3.5.2 Calculation of CO2eEstablishment, RP

7.3.5.3 Calculation of CO2eOperations, RP

7.3.5.4 Calculation of CO2eEnd-of-life, RP

7.3.5.5 Calculation of CO2eLeakage, RP

7.3.5.6 Emissions Accounting

7.3.5.6.1 Energy Use Accounting

7.3.5.6.2 Transport Emissions Accounting

7.3.5.6.3 Embodied Emissions Accounting

8.0 CO2 Storage

9.0 Acknowledgements

10.0 Definitions and Acronyms

11.0 Appendix 1: Monitoring Plan Requirements

11.1 Modular requirements

11.2 Net CDR Calculation Requirements

12.0 Appendix 2: Risk of Reversal Questionnaire

13.0 Relevant Works

Footnotes

1.0 Summary

2.0 Sources and Reference Standards & Methodologies

3.0 Future Versions

4.0 Applicability

5.0 Environmental and Social Safeguarding

5.1 Overarching Principles

5.1.1 Governance and Legal Framework

5.2 Risk Mitigation Strategies

5.2.1 Environmental Safeguards

5.2.1.1 Pollution Prevention and Co-Products

5.2.2 Socio-economic Safeguards

5.2.2.1 Stakeholder Engagement

5.2.3 Adaptive Management

6.0 Relation to the Isometric Standard

6.1 Project Design Document

6.2 Validation and Verification

6.2.1 Verification Materiality

6.2.2 Site Visits

6.2.3 Verifier Qualifications & Requirements

7.0 Quantification of net CO₂e removal

7.3 Net CO₂e Removal Calculation

7.3.2 Calculation of CO₂e_{Removal, n}

7.3.3 Calculation of CO₂e_{Stored, n}

7.3.3.1 Measurements - CO₂e_{Stored, n}

7.3.3.2 Required Records & Documentation - CO₂e_{Stored, n}

7.3.3.3 Other Considerations - CO₂e_{Stored, n}

7.3.4 Calculation of CO₂e_{Counterfactual, n}

7.3.5 Calculation of CO₂e_{Emissions, n}

7.3.5.2 Calculation of CO₂e_{Establishment, RP}

7.3.5.3 Calculation of CO₂e_{Operations, RP}

7.3.5.4 Calculation of CO₂e_{End-of-life, RP}

7.3.5.5 Calculation of CO₂e_{Leakage, RP}

8.0 CO₂ Storage

7.0 Quantification of net CO₂e removal

7.3 Net CO₂e Removal Calculation

7.3.2 Calculation of CO₂e_{Removal, n}

7.3.3 Calculation of CO₂e_{Stored, n}

7.3.3.1 Measurements - CO₂e_{Stored, n}

7.3.3.2 Required Records & Documentation - CO₂e_{Stored, n}

7.3.3.3 Other Considerations - CO₂e_{Stored, n}

7.3.4 Calculation of CO₂e_{Counterfactual, n}

7.3.5 Calculation of CO₂e_{Emissions, n}

7.3.5.2 Calculation of CO₂e_{Establishment, RP}

7.3.5.3 Calculation of CO₂e_{Operations, RP}

7.3.5.4 Calculation of CO₂e_{End-of-life, RP}

7.3.5.5 Calculation of CO₂e_{Leakage, RP}

8.0 CO₂ Storage