ISCC 205 GHG Emissions 3.0
ISCC 205 GHG Emissions 3.0
ISCC 205 GHG Emissions 3.0
II
Copyright notice
2016 ISCC System GmbH
This ISCC document is protected by copyright. It is freely available from the ISCC website
or upon request.
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not be duplicated or copied in any form or by any means for commercial purposes without
the permission of ISCC.
Document Title: ISCC 205 Greenhouse Gas Emissions
Version 3.0
Valid from: 09 August 2016 (Date of Commission Implementing Decision (EU) 2016/1361)
Content
1
Introduction ..................................................................................................................... 4
3.1
3.2
4.2
4.3
Annex I List of emission factors and lower heating values (LHVs) ........................................ 37
III
Introduction
Intention,
Applicability.
Legal
background
eec
el
ep
etd
eu
esca
eccs
eccr
eee
GHG calculation
formula
Relevant supply
chain elements
3.2.
3.1
allow
Annex V of RED
Source of default
values
> The total default value for GHG emission savings laid down in part A
or B of Annex V of the RED can only be used if it reflects the
production pathway, and where el (emissions from land use change)
calculated according to chapter 4.3.2 of this document for those
biofuels or bioliquids are equal to or less than zero.
Restrictions for
the use of
default values
> The total default value can only be used, if the minimum GHG
emission savings can be reached (installations that were in operation
on or before 5 October 2015: 35% until 31 December 2017 and 50%
from 1 January 2018; respectively 60% for biofuel and bioliquid
installations in which production started after 5 October 2015). E.g.
the total default value for soy biodiesel cannot be used, as the default
GHG emission saving only accounts 31%
> The input material/raw material and process of the certified economic
operator fits the total or disaggregated default value in question, e.g.:
> The default value for palm oil biodiesel (process with methane
capture at oil mill) can only be applied if the application of the
methane capture method at the palm oil mill ensures that the
methane is captured in an efficient manner similar to what has
been assumed in the calculation of the default values. For the
calculation of the default values, it was assumed that methane
emissions are reduced so that without allocating emissions to
palm oil mill effluent (POME), plants emit less than 5.46 kg of
methane per ton of CPO;
> Within the EU: Within the European Community, the total default
value or the disaggregated default values for cultivation can always
be used independent from the fact if the NUTS2 requirements are
fulfilled.
If the total default value is applied, certified economic operators up to the
final processing unit state Use of total default value on their Sustainability
Declarations. No further information is required. The final processing unit of
the biofuel/bioliquid can then state the total default value of its specific
supply chain in g CO2eq per MJ of biofuel and the GHG emission savings in
% on its Sustainability Declaration. The respective values are provided in the
RED. The information on GHG emissions can be reported as an aggregate.
If relevant, both the process technology and the raw material used need to
be specified. During the certification audit, the auditor needs to verify the
Information
provision for total
default values
suitability of the input material and process as well as the correct application
of the total default value.
Farm/
Plantation/
Central office/
FGP*
Sustainability
Declaration: Use
of total default
value
Feedstock production
Check if feedstock fulfills
requirements of default value
(e.g. if corn is produced in
European Community)
Processing
unit
Sustainability
Declaration: Use
of total default
value
Processing
Check if processing
technology fits default value
and if default value reaches
GHG emission savings of
RED
Final
processing
unit
Sustainability
Declaration with
emissions in g
CO2/MJ biofuel
and emission
saving
Final processing
Check if processing technology fits default value and if
default value reaches GHG
emission savings of RED
Report total default value and
emission savings provided by
RED for biofuel
If an economic operator in the supply chain cannot use the total default
value, e.g. because one of the criteria referred to in the above figure is not
fulfilled, he can switch to individual calculation or disaggregated default
values. Further information on switching between different options of GHG
information is provided in chapter 5 Switching between different options of
GHG information.
While the total default values are always applied to a final biofuel or
bioliquid, the disaggregated default values are for certain elements in the
supply chain (cultivation (eec), processing (ep) and transport and distribution
(etd)). In sections D and E of Annex V of the RED different disaggregated
default values for biofuels and bioliquids are provided. Using these values
provides the possibility to combine default values with actual values from
individual GHG calculations (e.g. to use the disaggregated default value for
the incoming raw material and do an individual GHG calculation for own
processing emissions, or an individual calculation for processing and the use
of the disaggregated default value for transport & distribution). For applying
disaggregated default values, the same conditions apply as for total default
values (please see above points).
Use of
disaggregated
default values
When using disaggregated default values for one or more elements in the
calculation methodology, certified economic operators up to the final
processing unit have to state Use of disaggregated default value on their
Sustainability Declarations. The below figure shows an example of using the
disaggregated default value for transport and distribution (etd) while an
individual calculation is carried out for cultivation (eec) and processing (ep).
Information
provision for
disaggregated
default values
Farm/
Plantation/
Central office/
FGP
Feedstock production
Actual value for eec
Sustainability
Declaration with
individual
information on
eec in kg CO2eq/
dry-ton crop
Processing
unit
Sustainability
Declaration with actual
values for eec, ep in kg
CO2eq/dry-ton product
Use of
disaggregated
default for etd
Processing
Final
processing
unit
Sustainability
Declaration with
eec, ep, etd in g
CO2eq/MJ biofuel
and emission
savings
Final processing
3.2
Individual
calculation of
GHG emissions
Information
provision for
actual values
Farm/
Plantation/
Central office/
FGP
Feedstock production
Actual value for eec
Sustainability
Declaration with
individual
information on eec,
eI in kg CO2eq/dryton crop
Processing
unit
Processing
Sustainability
Declaration with
individual information
on eec, el, ep, etd, eee
in kg CO2eq/dry-ton
product
Final
processing
unit
Final processing
No esca
Sustainability
Declaration with
eec, el, ep, etd, eee in
g CO2eq/MJ biofuel
and emission
saving
If the actual values for processing or transport shall be used, all processing
and transport steps have to conduct an individual calculation. It is possible to
switch from actual values to disaggregated or total default values in a later
state of the supply chain, if all relevant information, as referred to under
chapter 3.1 Use of default values, are known at this stage. Further
information on switching between different options of GHG information is
provided in chapter 5.
Restrictions for
actual values
Use of NUTS2
GHG values
Use of average
GHG values
Other
recognized
certification
schemes
It refers to for example a situation where an economic operator knows that a certain company in a
certain country produced the fertiliser. That company has a number of fertiliser production facilities in
that country for which the range of processing emissions are known; an economic operator can claim
the most conservative number of emissions from those group of fertiliser production facilities.
Individual
calculation
10
4.1
Data gathering
On-site data
gathering for
individual
calculation
If an input has little or no effect for the emission element of the calculation
formula, it can be excluded from the emission calculation. Inputs with little or
no effect are those that have an impact on overall emissions of the
respective calculation formula element (e.g. cultivation eec) that is lower than
0.5%.
Published data includes the emission factors (EF), with which the respective
input data are multiplied, and lower heating values. Preferably they shall be
gathered from official sources, like the RED or Annex I List of emission
factors and lower heating values (LHVs) of this document. Alternative
values might be used but must be duly justified and flagged in the
documentation of the calculations in order to facilitate the verification by
auditors. They can be based on Ecoinvent or Biograce or individually
calculated or measured (e.g. LHV could be measured through laboratory
analyses) as long as the methodology used complies with the methodology
set in the RED and is verifiable during the audit or the supplier of the
EF/LHV is ISCC certified. If not available, other scientifically peer-reviewed
literature or official statistical data from government bodies can be used. All
data gathered from databases or literature shall be based on the most recent
available sources and shall be updated over time. The source and the date
of data collection shall be documented. Emission factors chosen or
calculated shall also reflect the specific situation and set up. E.g. if a
ISCC System GmbH
11
process-specific input was produced in Europe then the emission factor for
this input shall also reflect the European situation.
4.2
Farm/
Plantation/
Central office/
FGP
Feedstock production
eec
Final
processing
unit
Processing
unit
Processing
System
boundaries
Final processing
ep
ep
eI (if applicable)
etd
etd
Figure 4: Relevant supply chain elements for an individual calculation of the different
elements of the calculation formula
Individual
calculation for
cultivation
Individual
calculation for
processing units
12
Individual
calculation for
transport
If at any point of the chain of custody emissions have occurred and are not
recorded, so that the calculation of an actual value is no longer feasible for
operators downstream in the chain of custody, this must be clearly indicated
in the Sustainability Declarations.
4.3
Calculation methodology
Applicability of
eec
GHG emission calculation shall always refer to a single raw material, for
which the different input values are gathered. The actual GHG value for a
raw material must be provided to the recipient of the raw material in the unit
kg CO2eq/dry-ton raw material.
Information
transfer
Relevant input
data for
cultivation
13
14
> Yield of the raw material in ton/(ha*yr) moist and moisture content to
determine yield of dry matter. If moisture content or yield of dry
matter are not known, emissions can be calculated based on moist
yield and adapted by applying a moisture factor (see 4.3.1.2).
Therefore the moisture content should be measured after delivery to
the first gathering point or be based on the maximum value allowed
by the delivery contract with the first gathering point
In the case that further, emission-relevant input is used during cultivation,
the relevant amounts per ha and time period must be documented and
included in the calculation.
Published data
The following data for the calculation of GHG emissions are normally
gathered from literature or other officially recognised or certified sources:
Relevant
emission factors
Sum of
emissions from
cultivation or
extraction
!"
The sum of GHG emissions from fertilisers, plant protection products, seeds,
diesel and electricity (EM, here in kg CO2eq per ha and year) is divided by
the yield of raw material in ton per ha and year in order to receive the
specific GHG emission per ton of raw material.
Division by yield
The yield shall refer to the dry matter content. Therefore, either the
emissions are divided by the amount of dry raw material or they are
calculated by applying a moisture factor:
!" !
!
!"#$%
!"
=
!"#
(1 )
The moisture content should be the value measured after delivery, or, if this
is not known, the maximum value allowed by the delivery contract.
The emissions of the different inputs (EM) are calculated by multiplying the
input data with the respective emission factors. Care must be taken that
units of on-site gathered data and data used from recognised sources are
the same.
!"#$#% =
!
!"#$#%
For calculating EMdiesel the diesel consumption of all activities during fieldpreparation, cultivation, harvest or further processing of the raw material
must be determined and multiplied with the emission factor (EF) for diesel.
!"!#$%&#&$' =
EMdiesel
!
!"!#$%&#&$'
If electricity is consumed from the grid, the emission factor of the regional
electricity mix (EFelectricity) shall be used. In the case of the EU the most
logical choice is the whole EU. If electricity from renewable energies is
directly consumed (i.e. not supplied from the grid), an adapted EF for the
type of renewable electricity might be used.
!"#$% =
Emission of
individual inputs
(EM)
EMelectricity
!
!"#$%
EMinput refers to seed and plant protection products. One must always refer
to kg active ingredient of the plant protection product.
EMinput
15
!"#$%&%'!" =
!
!"#$%&'(#)
The amount of fertilisers always refers to the main nutrient (e.g. nitrogen).
For synthetic fertilisers other than nitrogen (e.g. P2O5, K2O, CaO) only the
EFproduction is relevant and must be applied. For nitrogen fertilisers, the
EFproduction applies only to synthetic nitrogen fertilisers. For synthetic as well
as organic nitrogen fertilisers and crop residues being left on the field
additionally N2O-field emissions must be calculated. To take into account
N2O emissions from soils the IPCC methodology, including what are
described as both direct and indirect N2O emissions of synthetic as well
as organic nitrogen fertilisers and crop residues must be applied.5 All three
IPCC Tiers could be used by economic operators. For the calculation of the
N2O-field emissions according to IPCC Tier 1 methodology the Annotated
example of a GHG calculation using the EU Renewable Energy Directive
methodology provides further practical guidance.6
EMfertiliser
After calculating the GHG emissions per dry-ton of product, the certified
agricultural producers or FGPs/ Central offices (on behalf of the farmers
belonging to the group) forward the GHG information for eec in kg CO2eq/dryton raw material together with the agricultural raw material itself. An
allocation of emissions to residues like straw is not possible.
Information
transfer of eec
Definition and
reference year
land use change
The annualised emissions from carbon stock changes caused by land use
change el are calculated by averaging total emissions equally over 20 years
based on the following formula:
5
6
7
IPCC guidelines for National Greenhouse Gas Inventories, Volume 4, Chapter 11, http://www.ipccnggip.iges.or.jp/public/2006gl/pdf/4_Volume4/V4_11_Ch11_N2O&CO2.pdf
https://ec.europa.eu/energy/sites/ener/files/2010_bsc_example_ghg_calculation.pdf
Land set at rest for one or several years before being cultivated again
Formula for el
16
17
!
!
!
!
=
3.664
20
el must be
considered for
20 years
CSR (land carbon stock before conversion into agricultural land) is the
carbon stock associated with the reference land per unit of land (measured
as mass of carbon per unit of land including both soil and vegetation). The
reference land use shall be the land use in January 2008 or 20 years before
the crop was obtained, whichever was the latest.
CSR
CSA (carbon stock per unit of land after conversion into agricultural land) is
the carbon stock per unit area associated with the actual land use
(measured as mass of carbon per unit of land, including both soil and
vegetation). In cases where the carbon stock accumulates over more than
one year, the value attributed to CSA shall be the estimated stock per unit
area after 20 years or when the crop reaches maturity, whichever the
earliest.
The carbon stock (CS) of land use i (reference or actual) takes into account
the soil organic carbon as well as the carbon of the vegetation:
CSA
Formula for CS
Further information and standard values on the four SOC factors can be
found in the IPCC documents.9
Together with the batch of the respective agricultural raw material, the
supplier forwards the actual GHG value for land use change el in kg
CO2eq/dry-ton raw material to the recipient.
Information
transfer of el
Recognised
practices for esca
management;
Reference year
for esca
For calculating the annualised GHG emission savings from carbon stock
changes due to improved agricultural management eSCA, the formula as
indicated in point 7, Annex V of the RED and as further specified in Annex II
of the Communication from the Commission (2010/C160/02) shall be used:
!"#
!
!
=
3.664
cultivation period raw material
!
CSR and CSA refer to the carbon stock of the reference land use (R) and the
actual land use (A). They are calculated as shown in the chapter 4.3.2 Land
use change. As an alternative to calculate SOC with standard values, it is
also possible to use other appropriate methods [] to determine SOC. As
far as such methods are not based on measurements, they shall take into
9
IPCC Vol. 4, Chapter 11, See also Annex V and Commission Decision of 10 June 2010 on guidelines
for the calculation of land carbon stocks for the purpose of Annex V to RED (notified under document
C(2010) 3751) (2010/335/EU).
18
account climate, soil type, land cover, land management and inputs. 10 The
result is divided by the yield of the raw material (either refers to dry matter or
emissions must be adapted by applying a moisture factor (see 2nd formula in
4.3.1.2)) and annualised over the period of cultivation of the raw material.
Together with the batch of the respective agricultural raw material, the
supplier forwards the actual GHG value for soil carbon accumulation via
improved agricultural management esca in kg CO2eq/dry-ton raw material to
the recipient.
Information
transfer of esca
Data basis
Relevant input
data for transport
EC Communication 2010/C160/02
Relevant
published data
19
4.3.4.2
+ !"#$% !"#$%
!"#$
In order to find out how often a transport system was used for the
transported amount, Tneeded must be calculated. This value is calculated by
dividing the amount of transported goods by the loading weight of the used
transport system. E.g. if 100 tons of input material is transported by a 20 ton
truck, 5 trucks (Tneeded = 5) would be needed to transport all input material.
The sum of the fuel consumption of loaded transport and empty transport (if
applicable) is multiplied with the transported needed and the emission factor
of the fuel.
As an alternative, the methodology on ton-km may also be used:
!"
Alternative
formula for etd
!
The amount of transported material is multiplied with the total distance and
an emission factor on ton-km for the transport type.
If upstream transport is calculated the GHG emissions are divided by the
amount of the input material in order to receive GHG emissions in kg
CO2eq/dry-ton input material. As the processing unit calculates upstream
transport emissions in kg CO2eq/dry-ton input material but has to provide the
GHG value for the product, it has to determine kg CO2eq/dry-ton of product
by applying the feedstock factor. In chapter 4.3.8 Working with incoming
emission values and allocation of emissions to main- and co-products the
methodology for converting and allocating upstream emissions is described.
Together with the batch of the respective material, the supplier forwards the
actual GHG value for transport and distribution etd in kg CO2eq/dry-ton
product to the recipient.
Information
transfer of etd
Data basis
A processing unit can include one or more process steps (e.g. oil mill and
refinery). The system boundaries of the individual calculation thereby always
depend on the product, for which GHG emissions shall be calculated. If
GHG emissions shall be calculated purely for the refined oil, oil mill and
refinery can be treated as one process step. If also crude oil shall be sold
ISCC System GmbH
System
boundaries
20
with a GHG emission value, oil mill and refinery must be split into two
process steps.
The actual GHG value for an intermediate product must be provided to the
recipient of the product in the unit kg CO2eq/dry-ton product.
For the calculation of GHG emissions from processing (ep) as a minimum,
the following data shall be determined i.e. the respective quantities must be
extracted from respective operating documents for the previous year and
must be verified by the auditors.
On-site data gathering
On site data always needs to be gathered for the whole process and not
purely for biofuel-relevant processes. The following data for the calculation
of GHG emissions must be gathered on-site. All input values must be
gathered for the same time period.
Relevant input
data for
processing
> Amount of main product and co-products in tons per year. Either
refers to dry matter or emissions must be adapted by applying a
moisture factor (see 2nd formula in 4.3.5.2)
> Amount of wastes (e.g. palm oil mill effluent (POME), wastewater) in
kg/yr.
Published data
The following data for the calculation of GHG emissions must be gathered
from recognised/certified sources:
> Emission factors for process specific inputs in kg CO2eq/kg and fuels
used in kg CO2eq/l,
> Emission factors for heat consumption based on the fuel and the type
of heating system in kg CO2eq/MJ.
4.3.5.2
Every processing unit in the supply chain must guarantee that all GHG
emissions from processing, GHG emissions from wastes (wastewater) and
from process-specific inputs are included in the emissions calculation.
ISCC System GmbH
Relevant
published data
21
Annual average figures can be used. The calculation must be based on the
following formula:
!
=
Sum of
emissions from
processing
For intermediate products the yield shall refer to the dry matter content.
Therefore, either the emissions are divided by the amount of dry
intermediate products or they are calculated by applying a moisture factor:
! !
!
!"#$%
=
!"#
(1 )
!
!"!"#$%& !"!#$%&#&$' !"#
Emissions of
individual inputs
(EM)
If electricity is sourced externally from the grid, the emission factor for
electricity from the regional electricity mix shall be used (average emission
intensity for a defined region, EFregional electricity mix). In the case of the EU the
most logical choice is the whole EU. If electricity from renewable energies is
directly consumed (i.e. not supplied from the grid), an adapted EF for the
type of renewable electricity might be used.
EMelectricity
For calculating the emissions from heat production, two different formulas
can be used, based on the available units of the provided heat:
EMheat
!!"# =
!" !" !
!"
!!"# =
!"#$
or
!
!"#$/!!"# !"!#$%
As the emission factors for heat production differ for the fuel and the heating
system, both data must be documented. For calculating EMheat the
consumed heat or the fuel consumption for producing the heat for all
activities during processing must be determined and multiplied with the
respective emission factor (EF). If heat and electricity are consumed from a
combined heat and power system (CHP), two emission factors exist for the
produced heat and the produced electricity. One can either determine the
total fuel consumed in the CHP and multiply that with the emission factor for
the fuel or determine electricity and heat production and apply the different
emission factors for heat and electricity.
ISCC System GmbH
22
!"#$%& =
!
!"#$%&
EMinputs
!
!"#$%!"$%&
EMwastewater
Emissions
allocation to
different
products
Conditions for
recognizing
excess electricity
> The CHP plant is fed with a fuel or an agricultural crop residue, not
with a co-product of the process. If co-products of the process are
burned in the CHP plant, credits for excess electricity cannot be
applied,
> If the CHP plant is not only used for the process of biofuel production
but also for other processes, its size and thus heat and electricity
output must be notionally downgraded to the minimum necessary
size to produce the heat used in the biofuel process. The produced
electricity must be reduced in proportion to the heat reduction
Relevant input
data for excess
electricity
23
24
> Type of fuel for CHP plant Type of fuel used within the CHP plant,
> Amount of main product and co-products in tons per year.
Published data
The credit for excess electricity equals the amount of GHG emissions from
the production of an equal amount of electricity in a power plant using the
same type of fuel as the CHP plant. For the calculation of eee the following
data can be drawn from recognised/certified sources:
> Emission factorfuel in kg CO2eq per kWh Emission factor for the
electricity production of the equivalent fossil fuel in a power plant
Calculation formula for excess electricity
!!
!
!"#$
!
!"#$%&'
Formula for
excess electricity
Conditions for
recognised CCR
and CCS
For both elements, the emission saved must relate directly to the production
of the biofuel or its intermediates they are attributed to. All
biofuels/intermediates originating from the same process must be treated
equally, i.e. an allocation of arbitrarily different amounts of savings to
System
boundaries and
time frame
biofuels obtained from the same process is not allowed. If the CO2 is not
captured continuously, it might be appropriate to deviate from this approach
and to attribute different amounts of savings to biofuel obtained from the
same process. However, in no case should a higher amount of savings be
allocated to a given batch of biofuel than the average amount of CO2
captured per MJ of biofuel in a hypothetical process where the entire CO2
stemming from the production process is captured.
eccr can only be taken into account if it can be proven that the CO2 replaces
fossil-derived CO2 used in commercial products and services. Therefore, the
recipient should provide information how the CO2 that is replaced was
generated previously and declare, in writing, that due to the replacement,
emissions are avoided. It would be for the auditor to decide case by case
whether the requirements of the RED are met including that emissions are
actually avoided. It is not required to conduct audits on the premises of the
recipient as the recipient of the CO2 is not part of the chain of custody
related to the biofuel production.
Replacement
eccs can only be taken into account if there are valid evidences that CO2 was
effectively captured and safely stored. If the CO2 is directly stored it should
be verified whether the storage is in good condition, leakages are nonexistent and the existing storage guarantees that the leakage does not
exceed the current state of technology. If the CO2 is sold for storage, one
option to prove storage is to provide contracts and invoices of a professional
recognised storage company.
Storage
The following formula shall be used to calculate eccr (in g CO2eq per MJ fuel):
Formula for
emissions from
CCR
!!"
!
=
2
2
1000
1000
The following formula shall be used to calculate eccs (in g CO2eq per MJ
fuel):
!!"
! !"! !"
!"
Formula for
emissions from
CCS
=
!" !"! !"
!" !"! !"
! !"#$% !"#$%&"'( !" !"
!"""
!"!
!"
!"
!"#$%&'$ !"#$%&%' !" !"#$%&' ! !""" !"#!" !!"#$%& !"#$% !"#$%&'
!"
Relevant input
data for carbon
capture
25
> Quantity of energy consumed for the capturing and the processing of
CO2 (e.g. compression and liquefaction)
> Other input materials consumed in the process of CO2 capture and
processing
Published data
The following information needs to be gathered from recognised/certified
sources:
Relevant
published data
> GHG emission factors for all inputs and their sources (e.g. for input
materials, energy consumption etc.)
Aggregation of
different input
values
Incoming GHG emission values need to be adjusted from kg CO2eq per ton
of input material to kg CO2eq per ton of product. In order to do so emissions
of input materials are multiplied by a feedstock factor (FF). To some of the
received actual GHG values, like processing emissions or transport
emissions, own actual values need to be added at each step of the chain of
custody. Whenever a processing step yields co-products, emissions need to
be allocated by applying a so-called allocation factor AF. The following figure
shows more details on how to proceed with different GHG values.
Requirements
for incoming and
own GHG values
26
Farm/
Plantation/
Central office/
FGP
Sustainability
Declaration with
individual information on eec, eI,
esca in kg CO2eq/
dry-ton crop
Feedstock production
eec
eI
esca
Processing
unit P1
Sustainability
Declaration with
individual information
on eec, el, esca, ep,
etd, eee in kg CO2eq/
dry-ton product
Processing
Processing
unit P2
Sustainability
Declaration with
individual information
on eec, el, esca, ep, etd,
eee in kg CO2eq/dryton product
Processing
eec, eI, * FF * AF
esca * FF
eec, eI, * FF * AF
esca * FF
Upstream etd * FF * AF
ep * AF
eee * AF
Emissions delivered with the incoming input material (in figure 5 e.g. eec,
esca, el, ep, etd or eee delivered by P1 to P2) as well as the upstream transport
emissions, which are given in kg CO2eq/ton input material, must be
multiplied with the feedstock factor (FF) in order to calculate emissions in kg
CO2eq per ton product.
Application of FF
!" . !
!
!
= !" !
!
!!"
!"#
After converting the GHG emissions of the incoming input material to GHG
emissions of intermediate product, the additional emissions of the recipient
need to be added to the emissions accordingly. In figure 5, processing unit
P2 has to add its actual GHG values for upstream etd, ep and eee.
Adding own
emissions
Allocation of
emissions
11 Similarly, also the values for ep, etd, el and eee need to be adjusted
ISCC System GmbH
27
!
!" . !
!"#
= !" . !
!
!"#
. !
Allocation is done based on the allocation factor, which reflects the relation
of the total energy content of the intermediate main-product to the total
energy content of all products. The energy content is calculated from the
lower heating value and the yield of the respective product. The lower
heating value shall always refer to the moisture content of the material.
!"#$%&$'!(#$ !"#$%&'
=
!"#$%&$'!(#$ !"#$%&' + !"!!"#$%&'
with
!"#$%&$'!(#$ !"#$%&'
= !"#$%&$'!(#$)%*'+,#
!"#$ !"#$%&'
!"!!"#$%&' = !"!!"#$%&'
!"!!"#$%&'
Relevant data
28
!" !
29
!"
!
!"#
=
!
!
!
!" !
where
! =
! = 1
For the purpose of this calculation feedstock factors based on plant data
have to be applied. FF is calculated by dividing the total energy of input
materials by the total energy content of the main-product. The energy
content is calculated based on the lower heating value (LHV) of the
materials. Please note that for the calculation of the feedstock factor the LHV
values per dry ton need to be applied while for the calculation of the
allocation factor LHV values for wet biomass14 need to be used as this
approach was also applied for the calculation of the default values. The
assumptions applied in the framework of the calculation of the default values
are provided in table 1 of the EC Note BK/abd/ener.c.1(2015)4507918 for
information (assuming that the biofuel is produced in one production step).
4.3.9 Further requirements for the producers of final biofuels and
bioliquids
The producers of final biofuels and bioliquids (herein afterwards called final
processing unit) must additionally include emissions from the downstream
transport and distribution according to the formula provided in chapter 4.3.4
Emissions from transport and distribution (etd). As those emissions relate
only to the biofuel transport, no allocation is possible.
Downstream
transport and
distribution
Additionally the final processing unit must calculate the GHG emissions of all
elements of the calculation formula in g CO2eq/MJ biofuel and the GHG
saving potential of the final biofuel. The following figure shows the additional
requirements for a final processing unit in bold.
GHG saving
potential
14 For the purposes of allocation only, the wet definition LHV is used. This subtracts from the LHV of the
dry matter, the energy needed to evaporate the water in the wet material. Products with a negative
energy content are treated at this point as having zero energy, and no allocation is made. See also
2009/28/EC, Annex V, part C, point 18
Sustainability
Declaration from P2
with individual
information on eec, el,
esca, ep, etd, eee in kg
CO2eq/dry-ton
product
Final
processing
unit P3
30
Sustainability
Declaration with
individual information
on eec, el, esac, ep, etd,
eee in g CO2 eq/MJ
biofuel + GHG saving
potential
Processing
eec, eI, * FF * AF
esca * FF
(etd (P2) + upstream etd (P3)) * FF * AF +
downstream etd (P3)
(ep (P2) * FF + ep(P3)) * AF
(eee (P2) * FF + eee(P3)) * AF
Emissions in kg CO 2 eq/ton product converted to g CO 2 eq/MJ biofuel
Comparison of sum GHG emissions of biofuel to GHG emission of fossil reference
in order to determine GHG saving potential of biofuel
Calculating
emissions in g
CO2eq/MJ
biofuel
For comparing the emissions to the fossil reference, the sum of all emissions
has to be build based on the formula shown at the beginning:
Sum emissions
biofuel
Formula GHG
saving
Fossil references
This value shall be used until a new value according to Directive 98/70/EC is available which
supersedes the value of 83,8 g CO2eq/MJ fossil fuel.
ISCC System GmbH
GHG saving
requirements for
biofuels
31
Requirements
for switching
Table 1: Conditions for using total default value and switching to another GHG
information type
Farm/plantation/
Central office/FGP
Use of total
default value
Table 2: Conditions for switching GHG information types for eec (emissions from
cultivation/extraction of raw materials)
Element of
calculation
Farm/plantation/
Central office/FGP
Use of
disaggregated
default value
eec
Actual value
32
Table 3: Conditions for switching GHG information types for ep (emissions from
processing)
Element of
calculation
Farm/plantati
on/Central
office/FGP
st
1
processing
unit
nd
ep
Actual
value
Table 4: Conditions for switching GHG information types for etd (emissions from
transport & distribution)
st
Element of
calculation
Farm/plantati 1
nd
on/Central
processing 2 and following processing units
office/FGP
unit
1 Switch to total default value: Possible, if
all requirements (of crop and process
Use of
type of processing unit) are met
disaggrega
ted default 2 Switch to actual value etd: Not possible
value
as relevant data of 1st processing unit
not verifiable
etd
Actual
value
33
> If the upstream supply chain fulfils the requirements for using
(disaggregated) default values. This can be verified by checking the
Sustainability Declarations of the incoming input material.
Verification of
default values
> The methane capture technology at the palm oil mill must ensure that
the methane is captured in an efficient manner similar to what has
been assumed in the calculation of the default values. For the
calculation of the default values, it was assumed that methane
emission are reduced so that without allocating emissions to palm oil
mill effluent (POME) plants emit less than 5.46 kg of methane per ton
of CPO;
Specific requirements for the use of methane capture devices. If a methane
capture device, that can guarantee actual methane capture, is run by the
unit, e.g. for pre-treatment of wastewater, the following aspects need to be
checked and fulfilled:
Verification of
methane capture
devices at palm
oil mills
> Use of the produced biogas for energy purposes (see also chapter
Excess electricity), or in the worst case flaring of the biogas and
> The methane capture device is in good condition, leakages are nonexistent, and the producer provides a guarantee about the maximum
methane leakage that does not exceed the current state of the
technology.
> Evidence on all data for all relevant in and outputs and feedstock
factors of the production process
Sustainability Declarations, invoices)
ISCC System GmbH
(e.g.
production
reports,
Verification of
actual values
34
35
> Sources of the used lower heating values for main- and co-products
(e.g. RED, ISCC list, scientifically peer-reviewed
databases, documents from laboratory test results)
literature/
> The methodology used for the individual calculation and the
calculation itself must be transparent. The calculation itself should be
done in a way that allows the auditor to verify the calculation
> For Carbon Capture and Replacement (CCR), the auditor has to
check, if the emission saving from CCR is limited to emissions of
which the carbon origins from biomass and which is used to replace
fossil-derived CO2. This requires access to information such as:
Declaration from recipient of the CO2, in writing, that fossil-derived
CO2 is avoided due to the CO2 coming from CCR. The declaration
should include information on the purpose for which the captured
CO2 is used
> For Carbon Capture and Storage (CCS), the auditor has to check, if
the emission saving from CCS is limited to emissions of which the
carbon origins from biomass. This requires access to information
such as: For direct storage: Quality of storage; For CO2 sold for
storage: Contracts, invoices of a professional recognised storage
company
> The auditor has to record emissions occurring at the audited site (for
all relevant elements) and if relevant the achieved savings in the
audit report. Should the emissions deviate significantly from typical
values then the report also has to include information that explains
the deviation.
The following verification approach is required for all individual calculations:
Verification steps
for individual
calculations
> During audit, auditor verifies relevant data from on-site data gathering
(e.g. amounts of consumed electricity),
> Auditor records emissions from processing of the ISCC System User
and if relevant achieved savings (e.g. eccr) in audit report,
> ISCC System Users are only allowed to use the actual value, if the
audit was successful.
36
Relevant parts of
emission factors
Lower heating values are needed to calculate the feedstock factor (FF) of
the final biofuel but also for allocation of emissions.
The variance of individual emission factors may be large and for some inputs
emission factors might not be available or just an approximation can be
used. However, to avoid cherry picking and to support objective, transparent
and verifiable Individual calculations and audits, ISCC has developed a list
of emission factors. The list is mainly based on the list of standard
calculation values published on the Commission website, Biograce and
Ecoinvent. Alternative values might be used but must be duly justified and
flagged in the documentation of the calculations in order to facilitate the
verification by auditors.
Table 5: List of emission factors, lower heating values (LHVs) and their respective
sources
Input
Unit
Standard
factor
Source, description
5.881
N-fertiliser
kg CO2eq/kg N
Urea
kg CO2eq/kg N
1.92
Urea ammonium
nitrate
kg CO2eq/kg N
2.68
Ammonium nitrate
kg CO2eq/kg N
3.45
Ammonium
sulphate
kg CO2eq/kg N
1.68
Ammonium nitrate
phosphate
kg CO2eq/kg N
RER : 1.9
RoW: 1.65
16
17
17
For all N-fertilisers the emission factor refers to the amount of nitrogen in the fertiliser.
Europe
Possible sources
37
Standard
factor
Source, description
Calcium ammonium
kg CO2eq/kg N
nitrate
3.65
Monoammonium
phosphate
kg CO2eq/kg N
1.82
Diammonium
phosphate
kg CO2eq/ kg N
2.05
P2O5-fertiliser
kg CO2eq/kg
P 2O 5
1.011
Triple
superphosphate
(TSP)
kg CO2eq/kg
P 2O 5
0.54
Rock phosphate
kg CO2eq/kg
P 2O 5
0.09
K2O-fertiliser
kg CO2eq/kg
K 2O
0.576
CaO-fertiliser
kg CO2eq/kg
CaO
0.13
Pesticides
kg CO2eq/kg
18
a.i.
10.97
Glyphosate
Seeds corn
kg CO2eq/kg
seed
0.35
Seeds corn
kg CO2eq/kg
seed
1.81
Seeds rapeseed
kg CO2eq/kg
seed
0.73
kg CO2eq/kg
seed
0.40
kg CO2eq/kg
seed
1.81
Seeds sugarbeet
kg CO2eq/kg
seed
3.54
Seeds sugarcane
kg CO2eq/kg
seed
0.0016
Seeds rye
kg CO2eq/kg
seed
0.74
Seeds sunflower
kg CO2eq/kg
seed
0.73
Input
18
Active ingredient
Unit
38
Input
Unit
Standard
factor
Source, description
Seeds wheat
kg CO2eq/kg
seed
0.276
Process water
kg CO2eq/kg
RER:
0.0003
RoW:
0.0004
Deionised water
kg CO2eq/kg
0.001
Cyclo-hexane
kg CO2eq/kg
0.723
Sodium methylate
kg CO2eq/kg
4.88
Magnesium oxide
kg CO2eq/kg
1.11
Sodium hydroxide
kg CO2eq/kg
1.1
Potassium
hydroxide
kg CO2eq/kg
1.93
Methanol
kg CO2eq/kg
0.42
Methanol
kg CO2eq/kg
1.98
Hydrochloric acid
kg CO2eq/kg
0.75
Fullers earth
kg CO2eq/kg
0.20
Phosphoric acid
kg CO2eq/kg
3.01
Hydrogen
kg CO2eq/kg
RER: 2.08
RoW: 2.19
Nitrogen
kg CO2eq/kg
0.43
Ammonia
kg CO2eq/kg
2.66
Lubricants
kg CO2eq/kg
0.95
kg CO2eq/kg
1.03
Citric acid
kg CO2eq/kg
0.96
19
19
Please note that this emission factor only covers upstream activities.
39
Input
Unit
Standard
factor
Source, description
kg CO2eq/kWhel
0.46
Indonesia
kg CO2eq/kWhel
1.05
Malaysia
kg CO2eq/kWhel
0.88
Brazil
kg CO2eq/kWhel
0.11
Argentina
kg CO2eq/kWhel
0.51
kg CO2eq/kWhel
0.01
Solar electricity
kg CO2eq/kWhel
0.06
kg CO2eq/MJth
0.07
kg CO2eq/MJth
0.09
kg CO2eq/MJth
0.18
kg CO2eq/MJth
0.11
0.48
kg CO2eq/MJ
0.0876
kg CO2eq/kg
0.01
Diesel
Waste wood
20
All emissions of co-generation have been distributed to the heat output based on fixed efficiencies:
electricity: 0.32, heat: 0.55
40
Input
Standard
factor
Unit
Natural gas
kg CO2eq/MJ
4000 km,
Russian
quality: 0.066
4000 km, EU
Mix quality:
0.0676
Source, description
kg CO2eq/kWhel
0.44
Lignite in Steam
Turbine
kg CO2eq/kWhel
1.03
Straw in Steam
Turbine
kg CO2eq/kWhel
0.02
Electricity (Oil)
kg CO2eq/kWhel
0.71
kg CO2eq/cbm
0.33
kg CO2eq/kg
22
CPO
0.51
kg CO2eq/kg
POME
0.16
Waste treatment
Wastewater
treatment
21
POME treatment
in open ponds
POME treatment in
closed ponds and
flaring of emissions
kg CO2eq/kg
CPO
EFB burning
kg CO2eq/kg
EFB
kg CO2eq/kg
EFB and POME Co- CPO
composting
kg CO2eq/kg
POME
0.03
Stichnothe et al. 2010
0.01
0.49
Diesel consumption:
litre/km
truck (unloaded)
0.25
Diesel
kg CO2eq/litre
3.14
HFO
kg CO2eq/litre
3.42
21
22
41
Unit
Standard
factor
Source, description
kg CO2eq/MJ
0.085
kg CO2eq/MJ
0.087
Electricity
consumption train
(electricity)
MJ/ton-km
0.06
Freight train
kg CO2eq/tonkm
0.04
Barge tanker
kg CO2eq/tonkm
0.04
Transoceanic
tanker
kg CO2eq/tonkm
0.002
0.02
Pipeline (natural
gas) offshore
kg CO2eq/tonkm
0.02
Emissions at filling
station from energy
consumption
g CO2eq/MJ
biofuel
0.44
Input
MJ/kg
18.5
FFB
MJ/kg
24.0
Rapeseed
MJ/kg
26.4
Soybeans
MJ/kg
23.5
Sugar beet
MJ/kg
16.3
Sugar cane
MJ/kg
19.6
Sunflower
MJ/kg
26.4
Wheat
MJ/kg
17.0
BioOil (co-product
FAME from waste
oil)
MJ/kg
21.8
MJ/kg
16.0
Glycerol
MJ/kg
16.0
42
Input
Unit
Standard
factor
Source, description
MJ/kg
17.0
Palm oil
MJ/kg
37.0
Rapeseed meal
MJ/kg
18.7
MJ/kg
37.0
Waste vegetable /
animal oil
MJ/kg
37.1
MJ/kg
15.6
MJ/kg
15.6
Wheat straw
MJ/kg
17.2
43