ISCC 205 Greenhouse Gas Emissions

ISCC 205
GREENHOUSE GAS EMISSIONS

Version 3.0
II
ISCC 205 GREENHOUSE GAS EMISSIONS

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© 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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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)
III

Content
1 Introduction ................................................................................................................... 4
2 Scope and Normative References ................................................................................. 5
3 Options for the provision of GHG information ................................................................ 5

3.1 Use of default values ............................................................................................ 5
3.2 Use of actual values ............................................................................................. 8
4 Requirements for individual GHG emission calculations .............................................. 10

4.1 Data gathering.................................................................................................... 11
4.2 Supply chain elements ....................................................................................... 12
4.3 Calculation methodology .................................................................................... 13
4.3.1 Emissions from the extraction or cultivation of raw materials (eec) ............. 13
4.3.2 Emissions from carbon stock changes caused by land-use change (el) .... 16
4.3.3 Emission saving from soil carbon accumulation via improved agricultural
management (esca) ............................................................................................. 18
4.3.4 Emissions from transport and distribution (etd) .......................................... 19
4.3.5 Emissions from processing (ep) ................................................................. 20
4.3.6 Emission savings from excess electricity (eee) ........................................... 23
4.3.7 Emission savings from carbon capture and replacement (eccr) and carbon
capture and geological storage (eccs) .................................................................. 24
4.3.8 Working with incoming emission values and allocation of emissions to
main- and co-products........................................................................................ 26
4.3.9 Further requirements for the producers of final biofuels and bioliquids ...... 29
5 Switching between different options of GHG information ............................................. 31
6 Documentation and verification requirements .............................................................. 34
Annex I List of emission factors and lower heating values (LHVs) ........................................ 37
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1 Introduction
The intention of the document “Greenhouse Gas Emissions” is to explain the Intention,
options of stating greenhouse gas (GHG) emissions along the supply chain Applicability.
Legal
and to provide the methodology, rules and guidelines for calculating and background
verifying GHG emissions and emission reductions.
The ISCC requirements regarding GHG emissions apply to all relevant

supply chain elements from raw material production to the distribution of the
final product, including cultivation, all processing steps, and transport and
distribution of intermediates and final products.
Following the requirements of the Renewable Energy Directive 2009/28/EC

amended through Directive (EU) 2015/1513 (RED) and Fuel Quality
Directive 2009/30/EC amended through Directive (EU) 2015/1513 (FQD)1,
ISCC requires a minimum level of GHG savings for final biofuels. In the case
of installations that were in operation on or before 5 October 2015, biofuels
and bioliquids shall achieve GHG savings of at least 35% until December
2017 and at least 50% from 1 January 2018. The GHG emission savings
from the use of biofuels and bioliquids shall be at least 60% for biofuels and
bioliquids produced in installations starting operation after 5 October 2015.
The following emissions are covered:
E = eec + el + ep + etd + eu – esca – eccs – eccr – eee GHG calculation

formula
where
E total emissions from the use of the fuel,
eec emissions from the extraction or cultivation of raw materials,

el annualised emissions from carbon stock changes caused by land-
use change,
ep emissions from processing,
etd emissions from transport and distribution,

eu emissions from the fuel in use,
esca emission saving from soil carbon accumulation via improved

agricultural management,
eccs emission saving from carbon capture and geological storage,

eccr emission saving from carbon capture and replacement, and
eee emission saving from excess electricity from cogeneration.
Emissions from the manufacture of machinery and equipment shall not be

taken into account. The carbon dioxide fixation during raw material
cultivation is not considered in the calculation formula. To balance this, the
1
In the following referred to as RED and FQD
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emissions from the final degradation or combustion of the bio-based
products (eu) are not taken into account.
2 Scope and Normative References

For the following elements in the supply chain, information on GHG Relevant supply
emissions must be provided: chain elements
a) Raw material production (extraction or cultivation)
b) Processing units (companies, that process raw materials/input materials

and thereby change relevant physical or chemical properties)
c) Transport and distribution
The requirements for the GHG calculation throughout the supply chain, and
verification requirements for auditors are explained in this document.
As a basic principle, all relevant ISCC documents are valid for the scope.
The normative references display the documents whose contents are linked
and have to be considered.
3 Options for the provision of GHG information

The RED2 allows economic operators to calculate actual GHG emission
values, to use default values or to use a combination of disaggregated
default values and calculated actual values.
Within ISCC there are different options for GHG information provision:
3.1. Use of total default values OR
Use of disaggregated default values (which allow a

combination of default values and actual values);
3.2. Use of actual values (individually calculated values).
3.1 Use of default values

Total default values as well as disaggregated default values are provided by Source of default
the RED in Annex V. These default values reflect standardised biofuel values
supply chains and processes, and are conservative. The RED contains total
default values for different types of biofuels as well as disaggregated default
values for cultivation (eec), processing (ep) and transport and distribution
(etd). Default values listed in Annex V can be applied only if the process
technology and raw material used for the production of the biofuel match the
respective scope of the default value. Certified economic operators can only
use (disaggregated) default values if the following criteria are met:
2
Annex V of RED
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> The total default value for GHG emission savings laid down in part A Restrictions for
the use of
or B of Annex V of the RED can only be used if it reflects the
default values
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.
> 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;
> Corn producers outside the European community cannot apply

the default value for “corn ethanol, Community produced”;
> If an ethanol plant uses lignite as a process fuel in a conventional

boiler, then none of the (disaggregated) default values can be
used, as they only give values for the process fuels natural gas in
a CHP plant or a conventional boiler or lignite in a CHP plant.
> 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 Information
final processing unit state “Use of total default value” on their Sustainability provision for total
default values
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
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suitability of the input material and process as well as the correct application
of the total default value.
Sustainability Sustainability Sustainability

Declaration: “Use Declaration: “Use Declaration with
Farm/ of total default of total default emissions in g
Final
Plantation/ value” Processing value” CO2/MJ biofuel
processing and emission
Central office/ unit
unit saving
FGP*
Feedstock production Processing Final processing
Check if feedstock fulfills Check if processing Check if processing tech-

requirements of default value technology fits default value nology fits default value and if
(e.g. if corn is produced in and if default value reaches default value reaches GHG
European Community) GHG emission savings of emission savings of RED
RED Report total default value and
emission savings provided by
RED for biofuel
* First Gathering Point
Figure 1: Application of total default values
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 Use of
bioliquid, the disaggregated default values are for certain elements in the disaggregated
default values
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).
When using disaggregated default values for one or more elements in the Information
calculation methodology, certified economic operators up to the final provision for
disaggregated
processing unit have to state “Use of disaggregated default value” on their default values
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).
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Declaration with Declaration with actual Declaration with
individual values for eec, ep in kg eec, ep, etd in g
Farm/ information on CO2eq/dry-ton product CO2eq/MJ biofuel
Final
Plantation/ eec in kg CO2eq/ Processing “Use of and emission
processing
Central office/ dry-ton crop unit disaggregated savings
default for etd”
unit
FGP

Actual value for eec Actual values for eec, ep Actual values for eec, ep
Disaggregated default value Report disaggregated default

for etd value for emissions from
transport and distribution as
provided by RED
Figure 2: Application of disaggregated default value for etd
3.2 Use of actual values

Individually calculated GHG values or “actual values” are calculated based Individual
on ISCC’s calculation methodology (see following chapters for calculation calculation of
GHG emissions
methodology) and that of RED (according to the methodology laid down in
part C of Annex V). Individual calculations of emissions must always be
conducted at the point in the chain of custody where they originate (e.g.
emissions from cultivation can only be determined at the farm/plantation, the
central office or the first gathering point (FGP) of a group if all data is
provided by the farms/plantations). For the calculation of “actual values” all
relevant inputs of an economic operator must be considered. Whenever
information which is relevant for the calculation of actual emissions is not
adequately taken into account, default values must be used.
Certified economic operators, who do an individual GHG calculation, must Information

state the calculated GHG values for their product in kg CO2eq per ton of provision for
actual values
product on the Sustainability Declarations. For raw materials and interim
products information on GHG emissions has to be provided in the unit kg
CO2eq/dry-ton feedstock or kg CO2eq/dry-ton intermediary product,
respectively. The RED requests that information on actual GHG emission
values has to be provided for all relevant elements of the GHG emission
calculation formula. A separate reporting of eec, el, ep ,etd, esca, eccs, eccr and
eee is thus necessary if relevant. Relevant refers in this context to elements
for which reporting is obligatory (e.g. el in case of land use change), all
elements for which actual values should be used instead of disaggregated
default values and all elements related to emission savings (if applicable).
The below figure shows an example for an individual calculation including
the elements cultivation (eec), land use change (el), processing (ep), transport
and distribution (etd) and excess electricity (eee). Further information on how
to deal with incoming GHG values and how to do individual calculations in
the different supply chain steps are provided in chapter 4 “Requirements for
individual GHG emission calculations”.
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Figure 3: Application of actual values
If the actual values for processing or transport shall be used, all processing Restrictions for
and transport steps have to conduct an individual calculation. It is possible to actual values
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.
For agricultural production, Member States or competent authorities of third Use of NUTS2
countries may have submitted to the Commission reports including data on GHG values
typical emissions from cultivation of feedstock. As laid set out in Commission
Communication 2010/C 160/02 the values from the "NUTS 2" reports, which
were submitted to the Commission by the Member States as requested in
Article 19(2) Renewable Energy Directive can be used. The calculation of
these values has been scrutinised by the Commission services and thus
under ISCC it is allowed to operators to apply these values as an alternative
to actual values provided these are available in the unit kg CO2eq/dry-ton of
feedstock on the Commission web site. It is possible to use either the
respective GHG value for the specific NUTS2 region (or the region in the
third country) from which the raw material originates or to use the highest
emission value from the Member State’s NUTS2 report (or the third
countries report) for specific raw material coming from that country (as long
as product identity is preserved and crop-specific typical emission values
exist for all regions of the country). Companies (farmers or FGPs/ Central
offices) using the typical emission values for cultivation must provide the
specific value in kg CO2eq per dry-ton of raw material on their Sustainability
Declarations as available on the Commission website.
For cultivation outside the European Community (where no typical emission Use of average
GHG values
values for cultivation of feedstocks exist), it is also possible to calculate
average GHG values for a certain region, provided that this takes place on a
more fine-grained level. Use of such values should be restricted to farm
groups only. The methodology for calculating average GHG values can be
the same as described in the chapter 4 “Requirements for individual GHG
emission calculations”. The data should be updated over time, unless there
is no significant variability of the data over time. For agrochemicals use, the
typical type and quantity of agrochemical product used for the raw material
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in the region concerned may be utilised. Emissions from the production of
agrochemicals should either be based on measured values or on technical
specifications of the production facility. When the range of emissions values
for a group3 of agrochemicals production facilities to which the facility
concerned belongs is available, the most conservative emission number
(highest) of that group shall be used. When a measured value for yields is
used (as opposed to an aggregated value) for the calculations, it is required
to also use a measured value for agrochemicals input and vice versa.
Other options than the ones described are not accepted under the RED/ Other
FQD. All deliveries, also from other recognised voluntary certification recognized
certification
schemes, must comply with these requirements. Otherwise they cannot be schemes
accepted.
4 Requirements for individual GHG emission

calculations
The following chapters describe how an individual calculation shall be Individual
conducted in the different steps of the supply chain. Chapter 4.1 describes calculation
the general requirements for data gathering and type of data to be used in
an individual calculation. Chapter 4.2 defines the relevant supply chain
elements for an individual GHG calculation. In chapter 4.3 the calculation
methodologies for the following elements are introduced in detail:
Emissions from the extraction or cultivation of raw materials (eec)
Emissions from carbon stock changes caused by land-use

change (el)
Emission saving from soil carbon accumulation via improved

agricultural management (esca)
Emissions from transport and distribution (etd)
Emissions from processing (ep)
Emission savings from excess electricity (eee)
Emission savings from carbon capture and replacement (eccr) and

carbon capture and geological storage (eccs)
Adjusting incoming emission values and allocation of emissions to

main products and co-products
Requirements for the final processing unit in the supply chain

3
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.
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4.1 Data gathering
The GHG calculation methodology for individual calculations differentiates
between the different elements in the supply chains, i.e. between agricultural
producers (cultivation) and processing units. The calculation formula
consists of data gathered on-site and data gathered from databases and
literature:
On-site data gathering is relevant for actual input data, e.g. electricity or heat On-site data
consumption, chemicals or fertilisers and for output data like wastewater gathering for
individual
production. Data measured and gathered on-site must be documented and calculation
provided to the auditor for the verification. This can include field record
systems, production reports, production information systems, delivery notes,
weighbridge protocols, contracts, invoices and others. The calculation period
should cover a full twelve-month period. It must be as up to date as possible.
As an alternative, it must cover the previous calendar or financial year. The
respective period for data gathering and thus for the calculation of GHG
emissions must be transparently displayed in the calculation. If, at the initial
certification audit, no actual data is available (i.e. at the beginning of the
production), the use of “design data” is possible when conducting the
Individual calculation. Six months after the date of certificate issuance,
certified economic operators must prove to their Certification Bodies that the
values based on design data are appropriate. In case of deviations, new
actual GHG values must be calculated, verified and used. After one year, the
company has to switch from design data to actual data. This change is
subject to the general recertification audit.
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 Data sources for
input data are multiplied, and lower heating values. Preferably they shall be EF and LHVs
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
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process-specific input was produced in Europe then the emission factor for
this input shall also reflect the European situation.
4.2 Supply chain elements

An individual GHG emission calculation is not performed for the whole System
supply chain but only within the system boundary of a certified economic boundaries
operator (supply chain element). The following figure shows the responsible
supply chain elements for calculating the individual elements of the
calculation formula.
Farm/
Final
Plantation/ Processing
processing
Central office/ unit
unit
FGP
eec ep ep
eI (if applicable) etd etd
esca (if applicable) eee (if applicable) eee (if applicable)
eccr (if applicable) eccr (if applicable)
eccs (if applicable) eccs (if applicable)
Figure 4: Relevant supply chain elements for an individual calculation of the different
elements of the calculation formula
Actual values of emissions from the extraction or cultivation of raw materials Individual
eec can only be determined at the origin of the chain of custody. Farmers and calculation for
cultivation
agricultural producers or FGPs/ groups’ central offices (on behalf of the
farmers belonging to the group) can do an individual GHG emission
calculation for eec. If, additionally, land use change (el) happened or
improved agricultural management (esca) is applied, these emissions also
need to be calculated at this step. In case farmers or plantations belong to a
group, they can either do an individual GHG emission calculation for each
farmer or one GHG emission calculation for the whole group. As highlighted
in the EC Communication 2010/C160/01, group certification for the purpose
of calculating GHG emissions is acceptable if the units have similar
production systems and products.4 All requirements of ISCC Document 206
“Group Certification” shall be fulfilled. The data basis for an individual
calculation of a group is based on a sample of relevant individual input data.
Data is gathered from the square root of all farms/plantations belonging to a
group. The data gathering samples must take into account the different
crops cultivated, regional specifics and the size of the individual farms.
Sampling for the purpose of Individual calculations must also be risk-based.
The highest GHG emission value can be used for the whole group. An
average of different GHG emission values is not possible.
If the certified economic operator is a processing unit (processing raw Individual

materials and thereby changing relevant physical or chemical properties), calculation for
processing units
the emissions from processing (ep) may be calculated. Actual values of
4
For details on group auditing see ISCC 206 “Group Certification”
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emissions from processing can only be determined if emissions of all
processing steps are recorded and transmitted through the chain of custody.
During this step further emission savings such as carbon capture and
geological storage (eccs), carbon capture and replacement (eccr) or excess
electricity from cogeneration (eee) are calculated if applicable.
Actual values of emissions from transport and distribution emissions (etd) can Individual
only be determined if emissions of all transport steps are recorded and calculation for
transport
transmitted through the chain of custody. Any recipient of physical material
has to determine the upstream transport emissions (etd) and has to transmit
these values to the recipient of the material. The final processing unit
additionally has to determine the downstream transport and distribution to
the final market (the filling station).
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
4.3.1 Emissions from the extraction or cultivation of raw materials

(eec)
Emissions from the extraction or cultivation of raw materials apply to all Applicability of
agricultural raw materials, such as rapeseed/ canola, palm, soybean, wheat, eec
corn/maize or sugarcane. If wastes or residues are used as a raw material

of a process, the GHG emissions of extraction or cultivation of the raw
material is considered to be zero and emissions at the point of origin of the
waste or residue are zero.
GHG emission calculation shall always refer to a single raw material, for Information
which the different input values are gathered. The actual GHG value for a transfer
raw material must be provided to the recipient of the raw material in the unit
kg CO2eq/dry-ton raw material.
4.3.1.1 Data basis

On-site data gathering
The following data for the calculation of GHG emissions from cultivation Relevant input
must be gathered on-site. They will form the basis for the calculation of data for
cultivation
GHG emissions. All input values must be gathered for the same reference
area and time period. In the below example the time period of 1 year (yr) and
the reference area of 1 hectare (ha) are used.
> Amount of seeds in kg seeds per ha and yr

> Amount of plant protection products (PPP) in kg active ingredient per
ha and year (e.g. kg glyphosate/(ha*yr))
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> Amount of synthetic fertilisers: phosphorus (P2O5)-, potassium (K2O)-,
lime (CaO)- and nitrogen (N)- fertiliser in kg nutrient per ha and year
(e.g. kg nitrogen/(ha*yr))
> Amount of organic nitrogen (N)- fertilisers in kg N/(ha*yr)

> Amount of crop residues in kg N /(ha*yr)
> Diesel consumption, electricity consumption and other energy
consumption (for any work related to the cultivation and drying of
biomass)
> 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 Relevant
gathered from literature or other officially recognised or certified sources: emission factors
> Emission factors (EF) for seed in kg CO2eq/kg seed

> Emission factors for plant protection products in kg CO2eq/kg active
ingredient
> Emission factors for synthetic fertilisers reflecting the emissions of

production, extracting and processing of the fertilisers in kg CO2eq/kg
nutrient (to be applied for P2O5-, K2O-, CaO- and synthetic N-
fertiliser)
> Emission factor for field emissions of all Nitrogen-fertilisers including

synthetic and organic N-fertiliser and crop residues in kg CO2eq/kg N
(EFfield)
> Emission factors for diesel, electricity or other energy source in kg

CO2eq per unit energy used
4.3.1.2 Calculation formula for extraction or cultivation of raw

materials
The GHG emission (EM) formula for extraction or cultivation of raw materials Sum of
eec includes all emissions from the extraction, processing and production of emissions from
cultivation or
relevant inputs during field-preparation, cultivation, harvest and post- extraction
treatment (e.g. drying of raw material):
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𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝑘𝑔 𝐶𝑂2 𝑒𝑞 (𝐸𝑀𝑓𝑒𝑟𝑡𝑖𝑙𝑖𝑠𝑒𝑟 + 𝐸𝑀𝑁2𝑂 + 𝐸𝑀𝑖𝑛𝑝𝑢𝑡𝑠 + 𝐸𝑀𝑑𝑖𝑒𝑠𝑒𝑙 + 𝐸𝑀𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 ) [ ]
ℎ𝑎 ∗ 𝑦𝑟
𝑒𝑒𝑐 [ ]=
𝑡𝑜𝑛 𝑡𝑜𝑛
𝑦𝑖𝑒𝑙𝑑 𝑟𝑎𝑤 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙 [ ]
The sum of GHG emissions from fertilisers, plant protection products, seeds, Division by yield
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.
The yield shall refer to the dry matter content. Therefore, either the Emission per dry
emissions are divided by the amount of dry raw material or they are matter
calculated by applying a moisture factor:
𝑘𝑔 𝐶𝑂2 𝑒𝑞 𝑒𝑒𝑐 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 [ ]
𝑡𝑜𝑛𝑚𝑜𝑖𝑠𝑡
𝑒𝑒𝑐 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 [ ]=
𝑡𝑜𝑛𝑑𝑟𝑦 (1 − 𝑚𝑜𝑖𝑠𝑡𝑢𝑟𝑒 𝑐𝑜𝑛𝑡𝑒𝑛𝑡)
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 Emission of
input data with the respective emission factors. Care must be taken that individual inputs
(EM)
units of on-site gathered data and data used from recognised sources are
the same.
𝑙 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀𝑑𝑖𝑒𝑠𝑒𝑙 = 𝑑𝑖𝑒𝑠𝑒𝑙 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 [ ] ∗ 𝐸𝐹𝑑𝑖𝑒𝑠𝑒𝑙 [ ]
ℎ𝑎 ∗ 𝑦𝑟 𝑙
For calculating EMdiesel the diesel consumption of all activities during field- EMdiesel
preparation, cultivation, harvest or further processing of the raw material
must be determined and multiplied with the emission factor (EF) for diesel.
𝑘𝑊ℎ 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 = 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 [ ] ∗ 𝐸𝐹𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 [ ]
ℎ𝑎 ∗ 𝑦𝑟 𝑘𝑊ℎ
If electricity is consumed from the grid, the emission factor of the regional
EMelectricity
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.
𝑘𝑔 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀𝑖𝑛𝑝𝑢𝑡 = 𝑖𝑛𝑝𝑢𝑡 [ ] ∗ 𝐸𝐹𝑖𝑛𝑝𝑢𝑡 [ ]
ℎ𝑎 ∗ 𝑦𝑟 𝑘𝑔
EMinput refers to seed and plant protection products. One must always refer EMinput
to kg active ingredient of the plant protection product.
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𝑘𝑔 𝑛𝑢𝑡𝑟𝑖𝑒𝑛𝑡 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀𝑓𝑒𝑟𝑡𝑖𝑙𝑖𝑠𝑒𝑟 = 𝑓𝑒𝑟𝑡𝑖𝑙𝑖𝑠𝑒𝑟 𝑖𝑛𝑝𝑢𝑡 [ ] ∗ 𝐸𝐹𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 [ ]
ℎ𝑎 ∗ 𝑦𝑟 𝑘𝑔 𝑛𝑢𝑡𝑟𝑖𝑒𝑛𝑡
The amount of fertilisers always refers to the main nutrient (e.g. nitrogen). EMfertiliser
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
After calculating the GHG emissions per dry-ton of product, the certified Information
agricultural producers or FGPs/ Central offices (on behalf of the farmers transfer of eec
belonging to the group) forward the GHG information for eec in kg CO2eq/dry-
ton raw material together with the agricultural raw material itself. An
allocation of emissions to residues like straw is not possible.
4.3.2 Emissions from carbon stock changes caused by land-use

change (el)
A land use change is any change in carbon stocks between the six IPCC- Definition and
classified land categories forestland, grassland, cropland (including land for reference year
land use change
annual and perennial crops and fallow land7), wetland, settlements and other
land. 'Cropland' and 'perennial cropland’ (specified as palm and short
rotation coppice) shall be regarded as one land use. GHG emissions from
any land use change (el) between these six land categories taking place
after the cut-off date of 1 January 2008 and in compliance with ISCC
sustainability principle 1 (see ISCC Document 202 “Sustainability
Requirements”) must be taken into account. A change in cropland structure
or of management activities, tillage practice or manure input practice is not
considered 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
IPCC guidelines for National Greenhouse Gas Inventories, Volume 4, Chapter 11, http://www.ipcc- Formula for el
nggip.iges.or.jp/public/2006gl/pdf/4_Volume4/V4_11_Ch11_N2O&CO2.pdf
6
https://ec.europa.eu/energy/sites/ener/files/2010_bsc_example_ghg_calculation.pdf
7
Land set at rest for one or several years before being cultivated again
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𝑘𝑔 𝐶 𝑘𝑔 𝐶
𝑘𝑔 𝐶𝑂2 𝑒𝑞 𝐶𝑆𝑅 [ ] − 𝐶𝑆𝐴 [ ]
ℎ𝑎 ℎ𝑎
𝑒𝑙 [ ]= ∗ 3.664
𝑦𝑖𝑒𝑙𝑑 𝑟𝑎𝑤 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙 [ ] ∗ 20 [𝑦𝑟]
For calculating emissions in kg CO2eq/t of raw material, the carbon stock of

the actual land use (CSA) is subtracted from the carbon stock of the
reference land use (CSR). The result is divided by the yield of 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 20 years. In
order to convert the carbon (C) to CO2eq-emissions, the conversion factor of
3.664 must be applied.
As the total carbon stock change is annualised over 20 years, the GHG el must be
emissions from land use change must be considered for a period of 20 years considered for
20 years
after the land use change took place. The reference land use (CSR) and the
actual land (CSA) are defined by the mass of carbon in soil and vegetation
per unit of land:
CSR (land carbon stock before conversion into agricultural land) is the CSR
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.
CSA (carbon stock per unit of land after conversion into agricultural land) is CSA
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:
Formula for CS
A is referring to the converted area (is 1 if whole area is subject to

conversion).
Cveg is the above and below ground carbon stock of the vegetation. The Cveg is zero fro
vegetation value for cropland is zero. 8 The soil organic carbon (SOC) cropland
consists of four factors, which depend on climate, soil type, management
practice and C-input practice: the standard soil organic carbon in the 0-30
cm topsoil layer (SOCST), the land use factor (FLU), the management factor
(FMG) and the input factor (Fi):
8
EC Communication 2010/C160/02 from the Commission on the practical implementation of the EU Formula for SOC
biofuels and bioliquids sustainability scheme and on counting rules for biofuels. Brussels.
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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 Information
supplier forwards the actual GHG value for land use change el in kg transfer of el
CO2eq/dry-ton raw material to the recipient.
4.3.3 Emission saving from soil carbon accumulation via improved

agricultural management (esca)
Improved agricultural management refers to practices that lead to an
increase in soil carbon. According to the Communication from the European
Commission (2010/C160/02), this can include practices such as:
> Shifting to reduced or zero-tillage; Recognised

practices for esca
> Improved crop rotations and/or cover crops, including crop residue
management;
> Improved fertiliser or manure management;

> Use of soil improver (e.g. compost) .
Emission savings from such improvements can be taken into account if Reference year
evidence is provided that the above-mentioned practices were adopted after for esca
January 2008. Furthermore, it must be verified that they are implemented in

best practice so that an increase in soil carbon can be expected over the
period in which the raw materials concerned were cultivated. Measurement
of soil carbon could also serve as additional evidence.
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:
Formula for esca
𝑘𝑔 𝐶 𝑘𝑔 𝐶
𝑘𝑔 𝐶𝑂2 𝑒𝑞 𝐶𝑆𝑅 [ ] − 𝐶𝑆𝐴 [ ]
ℎ𝑎 ℎ𝑎
𝑒𝑠𝑐𝑎 [ ]= ∗ 3.664
𝑦𝑖𝑒𝑙𝑑 𝑟𝑎𝑤 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙 [ ] ∗ cultivation period raw material [𝑦𝑟]
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).
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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 Information
supplier forwards the actual GHG value for soil carbon accumulation via transfer of esca
improved agricultural management esca in kg CO2eq/dry-ton raw material to
the recipient.
4.3.4 Emissions from transport and distribution (etd)
4.3.4.1 Data basis

On site data gathering
For the calculation of etd the following information needs to be provided Relevant input
through on-site data gathering. All input values must be gathered for the data for transport
same time.
> Transport distance (d) loaded/ empty respectively (return transports

that are not taking place empty do not need to be taken into account),
> Mode of transport (e.g. diesel truck, 40t) and,

> Amount of product transported.
Published data
The following impact factors must be drawn from the “ISCC list of emission Relevant
factors” (see Annex 1 of this document) or from another recognised/certified published data
source:
> Fuel consumption of the respective mode of transport per km when

loaded Kloaded in l per km,
> Fuel consumption of the respective mode of transport per km when

empty Kempty in l per km,
> Emission factor fuel (EFfuel) in kg CO2eq per l fuel,

> As an alternative, an emission factor based on ton-km transported
can also be used and multiplied with the transported amount and
distance [kg CO2eq/t-km]. This EF especially becomes relevant for
sea transport.
As an alternative to using fuel consumption data from literature, fuel

consumption can also be measured by the logistics providers and provided
to the economic operator, who is in charge for calculating emissions from
transport. The reports of the logistics provider must be verified or the
logistics provider must be certified.
10
EC Communication 2010/C160/02
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4.3.4.2 Calculation formula for transport emissions
GHG emissions from upstream transport of the input material or downstream
transport of the product etd can be calculated based on the following formula:
Formula for etd
𝑒𝑡𝑑 [ ]
𝑡𝑜𝑛
𝑙 𝑙 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝑇𝑛𝑒𝑒𝑑𝑒𝑑 ∗ (𝑑𝑙𝑜𝑎𝑑𝑒𝑑 [𝑘𝑚] ∗ 𝐾𝑙𝑜𝑎𝑑𝑒𝑑 [ ] + 𝑑𝑒𝑚𝑝𝑡𝑦 [𝑘𝑚] ∗ 𝐾𝑒𝑚𝑝𝑡𝑦 [ ]) ∗ 𝐸𝐹𝑓𝑢𝑒𝑙 [ ]
𝑘𝑚 𝑘𝑚 𝑙
=
𝑎𝑚𝑜𝑢𝑛𝑡 𝑡𝑟𝑎𝑛𝑠𝑝𝑜𝑟𝑡𝑒𝑑 𝑖𝑛𝑝𝑢𝑡 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙 [𝑡𝑜𝑛]
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
𝑘𝑔 𝐶𝑂2 𝑒𝑞 (𝑎𝑚𝑜𝑢𝑛𝑡𝑡𝑟𝑎𝑛𝑠𝑝𝑜𝑟𝑡𝑒𝑑 [𝑡] ∗ 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒𝑡𝑟𝑎𝑛𝑠𝑝𝑜𝑟𝑡𝑒𝑑 [𝑘𝑚]) ∗ 𝐸𝐹𝑡𝑟𝑎𝑛𝑠𝑝𝑜𝑟𝑡 𝑡𝑦𝑝𝑒 [ ]
𝑡𝑘𝑚
𝑒𝑡𝑑 [ ]=
𝑡𝑜𝑛 𝑎𝑚𝑜𝑢𝑛𝑡 𝑡𝑟𝑎𝑛𝑠𝑝𝑜𝑟𝑡𝑒𝑑 𝑟𝑎𝑤 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙 [𝑡𝑜𝑛]
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 Information
actual GHG value for transport and distribution etd in kg CO2eq/dry-ton transfer of etd
product to the recipient.
4.3.5 Emissions from processing (ep)
4.3.5.1 Data basis

A processing unit can include one or more process steps (e.g. oil mill and System
refinery). The system boundaries of the individual calculation thereby always boundaries
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
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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 always needs to be gathered for the whole process and not Relevant input
purely for biofuel-relevant processes. The following data for the calculation data for
processing
of GHG emissions must be gathered on-site. All input values must be
gathered for the same time period.
> 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 process-specific inputs used (e.g. methanol, NaOH, HCl,

H2SO4, hexane, citric acid, fuller’s earth, alkali, process water, diesel
or other fuel) in kg per year or litres per year
> Electricity consumption in kWh/yr and source of electricity (e.g. grid),

> Heat consumption in MJ/yr, fuel for heat production (e.g. natural gas)
and type of heating system (e.g. boiler or combined heat and power
system),
> 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 Relevant
from recognised/certified sources: published data
> Emission factors for process specific inputs in kg CO2eq/kg and fuels
used in kg CO2eq/l,
> Emission factors for electricity consumption based on the source of

electricity in kg CO2eq/kWh,
> Emission factors for heat consumption based on the fuel and the type
of heating system in kg CO2eq/MJ.
4.3.5.2 Calculation formula for processing emissions

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.
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Annual average figures can be used. The calculation must be based on the
following formula:
Sum of
𝑘𝑔 𝐶𝑂2 𝑒𝑞 ( 𝐸𝑀𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 + 𝐸𝑀ℎ𝑒𝑎𝑡 + 𝐸𝑀𝑖𝑛𝑝𝑢𝑡𝑠 + 𝐸𝑀𝑤𝑎𝑠𝑡𝑒𝑤𝑎𝑡𝑒𝑟 ) [ ] emissions from
𝑦𝑟
𝑒𝑝 [ ]= processing
yield product [ ]
𝑦𝑟
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:
𝑘𝑔 𝐶𝑂2 𝑒𝑞 𝑒𝑝 [ ]
𝑡𝑜𝑛𝑚𝑜𝑖𝑠𝑡
𝑒𝑝 [ ]=
𝑡𝑜𝑛𝑑𝑟𝑦 (1 − 𝑚𝑜𝑖𝑠𝑡𝑢𝑟𝑒 𝑐𝑜𝑛𝑡𝑒𝑛𝑡)
The emissions of the different inputs (EM) must be calculated according to

the formula below and divided by the yield of the main product. If more than
one main product is produced, the calculation has to be repeated for each
main product including the different yields of the different main products.
Formula components for calculating EM are: Emissions of

individual inputs
𝑘𝑊ℎ 𝑘𝑔 𝐶𝑂2 𝑒𝑞 (EM)
𝐸𝑀𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 = 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 [ ] ∗ 𝐸𝐹𝑟𝑒𝑔𝑖𝑜𝑛𝑎𝑙 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 𝑚𝑖𝑥 [ ]
𝑦𝑟 𝑘𝑊ℎ
If electricity is sourced externally from the grid, the emission factor for EMelectricity
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.
For calculating the emissions from heat production, two different formulas EMheat
can be used, based on the available units of the provided heat:
𝑘𝑔 𝑜𝑟 𝑙 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀ℎ𝑒𝑎𝑡 = 𝑓𝑢𝑒𝑙 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 [ ] ∗ 𝐸𝐹𝑓𝑢𝑒𝑙 [ ] or
𝑦𝑟 𝑘𝑔 𝑜𝑟 𝑙
𝑀𝐽 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀ℎ𝑒𝑎𝑡 = ℎ𝑒𝑎𝑡 𝑝𝑟𝑜𝑑𝑢𝑐𝑒𝑑 𝑓𝑟𝑜𝑚 𝑓𝑢𝑒𝑙 [ ] ∗ 𝐸𝐹𝑓𝑢𝑒𝑙/ℎ𝑒𝑎𝑡 𝑠𝑦𝑠𝑡𝑒𝑚 [ ]
𝑦𝑟 𝑀𝐽
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.
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EMinputs
𝑘𝑔 𝑜𝑟 𝑙 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀𝑖𝑛𝑝𝑢𝑡𝑠 = 𝑖𝑛𝑝𝑢𝑡𝑠 𝑐𝑜𝑛𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛 [ ] ∗ 𝐸𝐹𝑖𝑛𝑝𝑢𝑡𝑠 [ ]
𝑦𝑟 𝑘𝑔 𝑜𝑟 𝑙
EMinputs refers to all consumed chemicals, other production goods, process

water as well as diesel or other fuel used in the production process.
EMwastewater
𝑐𝑏𝑚 𝑘𝑔 𝐶𝑂2 𝑒𝑞
𝐸𝑀𝑤𝑎𝑠𝑡𝑒𝑤𝑎𝑡𝑒𝑟 = 𝑤𝑎𝑠𝑡𝑒𝑤𝑎𝑡𝑒𝑟 [ ] ∗ 𝐸𝐹𝑤𝑎𝑠𝑡𝑒𝑤𝑎𝑡𝑒𝑟 [ ]
𝑦𝑟 𝑐𝑏𝑚
All wastewater production that is generated during the activities of

processing must be documented and multiplied with the respective emission
factor.
The total GHG emissions are calculated per unit mass of the main product
(e.g. kg CO2eq-emissions per dry-ton of palm oil).
Emissions from processing need to be allocated to main products and co- Emissions
products. The methodology for doing so is described in chapter 4.3.8 allocation to
different
“Working with incoming emission values and allocation of emissions to main products
products and co-products”.
4.3.6 Emission savings from excess electricity (eee)

If electricity is produced in cogeneration (combined heat and power, CHP), Conditions for
excess electricity, which is fed into the grid, can be credited under certain recognizing
excess electricity
conditions. These conditions are:
> 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
> In order to calculate excess electricity, the electricity consumed in the

process unit is subtracted from the notionally reduced electricity
produced in the CHP plant
For the calculation of eee the following data is collected on-site: Relevant input
data for excess
> Steam consumption in MJ per year – Verification if steam produced electricity
in CHP plant completely delivers steam consumed in process or if a
notional reduction was applied,
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> Electricity production in kWh per year of CHP plant –reduced in
proportion to steam production,
> Electricity consumption of the process in kWh per year,

> Excess electricity in kWh per year – Annual amount of electricity
produced in an internal CHP plant (after notional reduction) but fed
into an external grid,
> 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
𝑘𝑊ℎ 𝑘𝑔 𝐶𝑂2 𝑒𝑞 excess electricity
𝑘𝑔 𝐶𝑂2 𝑒𝑞 𝑒𝑥𝑐𝑒𝑠𝑠 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦 [ ] ∗ 𝐸𝐹𝑓𝑢𝑒𝑙 [ ]
𝑦𝑟 𝑘𝑊ℎ
𝑒𝑒𝑒 [ ]=
𝑦𝑖𝑒𝑙𝑑𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [ ]
𝑦𝑟
The excess electricity must be multiplied with a typical emission factor of

electricity production of the used fossil fuel in a power plant.
For intermediary products the dry yield of product is applied. Therefore,

either the emissions are divided by the amount of dry intermediary product
or they are calculated by applying a moisture factor (see 2nd formula in
4.3.5.2)
4.3.7 Emission savings from carbon capture and replacement (eccr)

and carbon capture and geological storage (eccs)
The RED sets out that emission savings from carbon capture and Conditions for
recognised CCR
replacement, eccr, shall be limited to emissions avoided through the capture
and CCS
of CO2 of which the carbon originates from biomass and which is used to
replace fossil-derived CO2 used in commercial products and services.
Emission savings from carbon capture and geological storage (eccs) that
have not already been accounted for in ep, shall be limited to emissions
avoided through the capture and sequestration of emitted CO2 directly
related to the extraction, transport, processing and distribution of fuel.
For both elements, the emission saved must relate directly to the production System
of the biofuel or its intermediates they are attributed to. All boundaries and
time frame
biofuels/intermediates originating from the same process must be treated
equally, i.e. an allocation of arbitrarily different amounts of savings to
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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 CO 2
captured per MJ of biofuel in a hypothetical process where the entire CO 2
stemming from the production process is captured.
eccr can only be taken into account if it can be proven that the CO2 replaces “Replacement”
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.
eccs can only be taken into account if there are valid evidences that CO2 was “Storage”
effectively captured and safely stored. If the CO2 is directly stored it should
be verified whether the storage is in good condition, leakages are non-
existent 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.
The following formula shall be used to calculate eccr (in g CO2eq per MJ fuel): Formula for
emissions from
CCR
𝑔 𝐶𝑂2 𝑒𝑞
𝑒𝑐𝑐𝑟 [ ]=
𝑀𝐽
𝑘𝑔 𝐶𝑂2 𝑒𝑞 𝑘𝑔 𝐶𝑂2 𝑒𝑞
(𝑝𝑟𝑜𝑑𝑢𝑐𝑒𝑑 𝐶𝑂2 [𝑘𝑔] − 𝑒𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑 [𝑀𝑊ℎ] ∗ 𝐸𝐹 [ ] − 𝑖𝑛𝑝𝑢𝑡 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙𝑠 [𝑘𝑔] ∗ 𝐸𝐹 [ ]) ∗ 1000
𝑀𝑊ℎ 𝑘𝑔
𝑀𝐽
𝑝𝑟𝑜𝑑𝑢𝑐𝑒𝑑 𝑞𝑢𝑎𝑛𝑡𝑖𝑡𝑦 𝑜𝑓 𝑏𝑖𝑜𝑓𝑢𝑒𝑙 [𝑡] ∗ 1000 ∗ 𝑙𝑜𝑤𝑒𝑟 ℎ𝑒𝑎𝑡𝑖𝑛𝑔 𝑣𝑎𝑙𝑢𝑒 𝑏𝑖𝑜𝑓𝑢𝑒𝑙 [ ]
𝑘𝑔
The following formula shall be used to calculate eccs (in g CO2eq per MJ Formula for
fuel): emissions from
CCS
𝑒𝑐𝑐𝑠 [ ] =
𝑀𝐽
(𝑝𝑟𝑜𝑑𝑢𝑐𝑒𝑑 𝐶𝑂2 [𝑘𝑔]−𝑒𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑠𝑢𝑚𝑒𝑑 [𝑀𝑊ℎ] ∗ 𝐸𝐹[ ] − 𝑖𝑛𝑝𝑢𝑡 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙𝑠 [𝑘𝑔] ∗ 𝐸𝐹[ ]) ∗ 1000
𝑀𝑊ℎ 𝑘𝑔
𝑀𝐽
𝑝𝑟𝑜𝑑𝑢𝑐𝑒𝑑 𝑞𝑢𝑎𝑛𝑡𝑖𝑡𝑦 𝑜𝑓 𝑏𝑖𝑜𝑓𝑢𝑒𝑙 [𝑡] ∗ 1000 ∗ 𝑙𝑜𝑤𝑒𝑟 ℎ𝑒𝑎𝑡𝑖𝑛𝑔 𝑣𝑎𝑙𝑢𝑒 𝑏𝑖𝑜𝑓𝑢𝑒𝑙[ ]
𝑘𝑔
For the calculation of eccr and eccs the following information needs to be Relevant input
gathered on-site: data for carbon
capture
> Produced amount of biofuel
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> Quantity of biogenic CO2 captured during the biofuel production
process
> Origin of the biogenic CO2 (extraction, transport, processing and

distribution of fuel)
> 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 Relevant

sources: published data
> GHG emission factors for all inputs and their sources (e.g. for input
materials, energy consumption etc.)
> Lower heating value of the main product in MJ per kg
4.3.8 Working with incoming emission values and allocation of

emissions to main- and co-products
As referred to in chapter 3.1, “Use of default values” and 3.2, “Use of actual
values” certified economic operators must state the calculated (or
disaggregated default) GHG values for all elements of the calculation
formula on the Sustainability Declaration of their product.
If an ISCC System User receives different GHG values, the aggregation of Aggregation of
GHG values from incoming input materials is only possible if product different input
values
identities and GHG values are the same. As an alternative to using single
values for each incoming batch, the highest GHG value (of the least
performing batch) can also be used for all incoming batches of the same
kind of input material.
Incoming GHG emission values need to be adjusted from kg CO2eq per ton Requirements
of input material to kg CO2eq per ton of product. In order to do so emissions for incoming and
own GHG values
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.
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Declaration with Declaration with Declaration with
Farm/ individual in- individual information individual information
Plantation/ formation on eec, eI, Processing on eec, el, esca, ep, Processing on eec, el, esca, ep, etd,
Central office/ esca in kg CO2eq/ unit P1 etd, eee in kg CO2eq/ unit P2 eee in kg CO2eq/dry-
dry-ton crop dry-ton product ton product
FGP
Feedstock production Processing Processing

eec eec, eI, * FF * AF eec, eI, * FF * AF
esca * FF esca * FF
eI
Upstream etd * FF * AF (etd (P1) + upstream etd (P2))
esca * FF * AF
ep * AF
(ep (P1) * FF + ep(P2)) * AF
eee * AF
(eee (P1) * FF + eee(P2)) * AF
FF = Feedstock, AF = Allocation factor. Both factors based on plant data
Figure 5: Procedure for the incoming actual GHG values
Emissions delivered with the incoming input material (in figure 5 e.g. eec, Application of FF
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.
4.3.8.1 Intermediate products

For calculating FF the following formula must be applied when processing
intermediate products:
𝐹𝐹 = 𝑅𝑎𝑡𝑖𝑜 𝑜𝑓 𝑡𝑜𝑛 𝑑𝑟𝑦 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 𝑟𝑒𝑞𝑢𝑖𝑟𝑒𝑑 𝑡𝑜 𝑚𝑎𝑘𝑒 1 𝑡𝑜𝑛 𝑑𝑟𝑦 𝑖𝑛𝑡𝑒𝑟𝑚𝑒𝑑𝑖𝑎𝑡𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑡
FF is calculated by dividing the total amount of input materials by the total

amount of the intermediate main-product. The following formula shows an
example how the feedstock factor has to be applied (for the example of eec
when processing intermediate product a)11:
𝑒𝑒𝑐 𝑖𝑛𝑡𝑒𝑟𝑚. 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑎 [ ] = 𝑒𝑒𝑐 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘𝑎 [ ] ∗ 𝐹𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 𝑓𝑎𝑐𝑡𝑜𝑟𝑎
𝑡𝑜𝑛𝑑𝑟𝑦 𝑡𝑜𝑛𝑑𝑟𝑦
After converting the GHG emissions of the incoming input material to GHG Adding own
emissions of intermediate product, the additional emissions of the recipient emissions
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.
Furthermore, an allocation of emissions to intermediate and co-products is Allocation of

possible for emissions from cultivation (eec), processing (ep), transport and emissions
distribution (etd), land use change (el) and excess electricity (eee). Emission
savings like esca, eccr or eccs do not need to be allocated to co-products. Only
emissions up to and including the production of the intermediate product and
co-products can be included in allocation, e.g. downstream processing or
transport and distribution emissions of an intermediate product cannot be
added prior to allocation, as those emissions are not related to the co-
11 Similarly, also the values for ep, etd, el and eee need to be adjusted
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products. It is not possible to allocate GHG emissions to any products that
are considered a waste or residue (including agricultural residues like straw)
or to other products without a lower heating value.
The following formula is used for the calculation of allocated emissions when
processing intermediate products (for the example of eec when processing
intermediate product a)12:
Formulas for
𝑘𝑔 𝐶𝑂2 𝑒𝑞 allocation
𝑒𝑒𝑐 𝑖𝑛𝑡𝑒𝑟𝑚. 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑎 𝑎𝑙𝑙𝑜𝑐𝑎𝑡𝑒𝑑 [ ]
𝑡𝑜𝑛𝑑𝑟𝑦
= 𝑒𝑒𝑐 𝑖𝑛𝑡𝑒𝑟𝑚. 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑎 𝑛𝑜𝑛 − 𝑎𝑙𝑙𝑜𝑐𝑎𝑡𝑒𝑑 [ ]
𝑡𝑜𝑛𝑑𝑟𝑦
∗ 𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑖𝑜𝑛 𝑓𝑎𝑐𝑡𝑜𝑟 𝑖𝑛𝑡𝑒𝑟𝑚. 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑎
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.
𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑖𝑜𝑛 𝑓𝑎𝑐𝑡𝑜𝑟 𝑖𝑛𝑡𝑒𝑟𝑚𝑒𝑑𝑖𝑎𝑡𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑡

𝐸𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑡𝑒𝑛𝑡𝑖𝑛𝑡𝑒𝑟𝑚𝑒𝑑𝑖𝑎𝑡𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [𝑀𝐽]
=
(𝑒𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑡𝑒𝑛𝑡𝑖𝑛𝑡𝑒𝑟𝑚𝑒𝑑𝑖𝑎𝑡𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [𝑀𝐽] + 𝑒𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑡𝑒𝑛𝑡𝑐𝑜−𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [𝑀𝐽])
with
𝐸𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑡𝑒𝑛𝑡𝑖𝑛𝑡𝑒𝑟𝑚𝑒𝑑𝑖𝑎𝑡𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [𝑀𝐽]

𝑑𝑟𝑦 − 𝑘𝑔 𝑀𝐽
= 𝑦𝑖𝑒𝑙𝑑𝑖𝑛𝑡𝑒𝑟𝑚𝑒𝑑𝑖𝑎𝑡𝑒𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [ ] ∗ 𝐿𝐻𝑉𝑚𝑎𝑖𝑛 𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [ ]
𝑦𝑟 𝑘𝑔
𝑑𝑟𝑦 − 𝑘𝑔 𝑀𝐽
𝐸𝑛𝑒𝑟𝑔𝑦 𝑐𝑜𝑛𝑡𝑒𝑛𝑡𝑐𝑜−𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [𝑀𝐽] = 𝑦𝑖𝑒𝑙𝑑𝑐𝑜−𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [ ] ∗ 𝐿𝐻𝑉𝑐𝑜−𝑝𝑟𝑜𝑑𝑢𝑐𝑡 [ ]
𝑦𝑟 𝑘𝑔
Yields of intermediate and co-products shall be measured on-site, while the Relevant data
lower heating values of intermediate and co-products should come from
published sources. Co-products that have a negative energy content shall be
considered to have an energy content of zero for the purpose of the
calculation. After allocation, the respective product supplier passes on the
GHG emission information in kg CO2eq/ton intermediate product together
with the product itself.
4.3.8.2 Final biofuels

For final biofuels the following formula is applicable for the relevant elements
in the calculation methodology (shown for the example of eec)13:
12 Similarly, also the values for ep, etd, el and eee need to be adjusted
13 Similarly, also the values for ep, etd, el and eee need to be adjusted. As mentioned above in case of ep
and etd, the emissions from the relevant processing step must be added.
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𝑒𝑒𝑐 𝑏𝑖𝑜𝑓𝑢𝑒𝑙𝑎 [ ]
𝑀𝐽 𝑏𝑖𝑜𝑓𝑢𝑒𝑙 𝑒𝑐
𝑒𝑒𝑐 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘𝑎 [ ]
𝑘𝑔𝑑𝑟𝑦
= ∗ 𝐵𝑖𝑜𝑓𝑢𝑒𝑙 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 𝑓𝑎𝑐𝑡𝑜𝑟𝑎
𝑀𝐽 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘
𝐿𝐻𝑉𝑎 [ ]
𝑘𝑔 𝑑𝑟𝑦 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘
∗ 𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑖𝑜𝑛 𝑓𝑎𝑐𝑡𝑜𝑟 𝑏𝑖𝑜𝑓𝑢𝑒𝑙𝑎
where
𝐸𝑛𝑒𝑟𝑔𝑦 𝑖𝑛 𝑏𝑖𝑜𝑓𝑢𝑒𝑙
𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑖𝑜𝑛 𝑓𝑎𝑐𝑡𝑜𝑟 𝑏𝑖𝑜𝑓𝑢𝑒𝑙𝑎 = [ ]
𝐸𝑛𝑒𝑟𝑔𝑦 𝑏𝑖𝑜𝑓𝑢𝑒𝑙 + 𝐸𝑛𝑒𝑟𝑔𝑦 𝑖𝑛 𝑐𝑜 − 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑠
𝐵𝑖𝑜𝑓𝑢𝑒𝑙 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 𝑓𝑎𝑐𝑡𝑜𝑟𝑎 = [𝑅𝑎𝑡𝑖𝑜 𝑜𝑓 𝑀𝐽 𝑓𝑒𝑒𝑑𝑠𝑡𝑜𝑐𝑘 𝑟𝑒𝑞𝑢𝑖𝑟𝑒𝑑 𝑡𝑜 𝑚𝑎𝑘𝑒 1 𝑀𝐽 𝑏𝑖𝑜𝑓𝑢𝑒𝑙]
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 Downstream
processing unit) must additionally include emissions from the downstream transport and
distribution
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.
Additionally the final processing unit must calculate the GHG emissions of all GHG saving
elements of the calculation formula in g CO2eq/MJ biofuel and the GHG potential
saving potential of the final biofuel. The following figure shows the additional
requirements for a final processing unit in bold.
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
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Sustainability Sustainability
Declaration from P2 Declaration with
with individual individual information
information on eec, el,
Final on eec, el, esac, ep, etd,
esca, ep, etd, eee in kg processing eee in g CO2 eq/MJ
CO2eq/dry-ton unit P3 biofuel + GHG saving
product 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
FF = Feedstock, AF = Allocation factor. Both factors based on plant data
Figure 6: Requirements of the final processing unit
After the conversion and allocation of all GHG emissions, as referred to in Calculating
chapter 4.3.8 “Working with incoming emission values and allocation of emissions in g
CO2eq/MJ
emissions to main- and co-products”, the final GHG emissions (of e.g. biofuel
cultivation/extraction of the raw material, processing, excess electricity and
transport & distribution) are displayed in kg CO2eq per ton of biofuel. In order
to determine the GHG emissions per MJ biofuel, the respective lower
heating value of the biofuel has to be used.
For comparing the emissions to the fossil reference, the sum of all emissions Sum emissions
has to be build based on the formula shown at the beginning: biofuel
GHG emissions biofuel = eec + el + ep + etd – esca – eccs – eccr – eee
The GHG saving potential compared to the fossil reference is calculated

according to the following formula:
Formula GHG
𝐺𝐻𝐺 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛 𝑓𝑜𝑠𝑠𝑖𝑙 𝑟𝑒𝑓𝑒𝑟𝑒𝑛𝑐𝑒 − 𝐺𝐻𝐺 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛 𝑏𝑖𝑜𝑓𝑢𝑒𝑙 saving
GHG saving potential[%] = ∗ 100
𝐺𝐻𝐺 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛 𝑓𝑜𝑠𝑠𝑖𝑙 𝑟𝑒𝑓𝑒𝑟𝑒𝑛𝑐𝑒
The following emission values shall be used for fossil references: Fossil references
> Biofuels for transport: 83.8 g CO2eq/MJ fossil fuel15,

> Bioliquids used for electricity production: 91 g CO2eq/MJ fossil fuel,
> Bioliquids used for electricity production in CHP plants: 85 g
CO2eq/MJ fossil fuel and
> Bioliquids used for heat production: 77 g CO2eq/MJ fossil fuel.

GHG saving
ISCC requires a minimum of GHG savings for final biofuels. In the case of requirements for
installations that were in operation on or before 5 October 2015, biofuels and biofuels
15
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.
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bioliquids shall achieve a GHG saving of at least 35% until 31 December
2017 and at least 50% from 1 January 2018. The greenhouse gas emission
saving from the use of biofuels and bioliquids shall be at least 60% for
biofuels and bioliquids produced in installations starting operation after 5
October 2015. An installation shall be considered to be in operation if the
physical production of biofuels or bioliquids has taken place.
The processing unit which produces the biofuel or bioliquids, or where

applicable also the fuel supplier, shall provide information to the respective
member state whether the installation was in operation on or before 5
October 2015 or after 5 October 2015.
5 Switching between different options of GHG

information
A switch between different GHG information approaches is only possible, if Requirements
all relevant information and data is verifiable for the auditor. Hence, doing an for switching
individual calculation at a later stage of the supply chain for upstream
processes is not possible, as relevant input data would not be verifiable. A
switch to a disaggregated default value or a total default value is possible as
long as the relevant information have been delivered by certified economic
operators. This means that if information on the crop type and the region of
cultivation is provided on the Sustainability Declaration of a certified first
gathering point, a processing unit could switch from actual value to default
values or NUTS2/ NUTS2-equivalent values if all requirements of the RED
and ISCC are met. Further information on the conditions to change the GHG
information type are provided in the below tables.
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Table 1: Conditions for using total default value and switching to another GHG
information type
Farm/plantation/
Following processing units
Central office/FGP
Default value can only be applied if the RED and ISCC
requirements are met (i.e. if type of processing allows the use
of total default value). If not:
“Use of total
1 Switch to disaggregated default value eec (and individual
default value”
calculation for ep)
2 Switch to actual value eec not possible as relevant data not
verifiable
Table 2: Conditions for switching GHG information types for eec (emissions from
cultivation/extraction of raw materials)
Element of Farm/plantation/
Following processing units
calculation Central office/FGP
1 Switch to total default value: Possible in case
that processing type allows for use of total
default value
2 Switch to actual value eec:
a. Individual calculation not possible as relevant
data not available
b. Switch to typical emission values from
“Use of feedstock cultivation published on the
disaggregated Commission web site (such as NUTS2
default value” values) only possible for processing unit
receiving the feedstock (e.g. un-processed
rapeseed): If sourcing region is known,
respective typical emission value in kg CO 2eq
per dry-ton feedstock can be used, if country
of origin is known highest typical emission
value can be used (if for whole country typical
values have been published on the
Commission web site)
eec 1 Switch to disaggregated default value eec:
Possible if crop type and country of origin are
known and fulfil RED requirements for default
value (e.g. corn comes from EU)
2 Switch to total default value: Possible if above
criteria are met and if processing type allows for
use of total default value
3 Switch to typical emission values from
feedstock cultivation published on the
“Actual value”
Commission web site (such as NUTS2 values)
only possible for processing unit receiving the
feedstock (e.g. un-processed rapeseed): If
sourcing region is known, respective typical
emission value in kg CO2eq per dry-ton
feedstock can be used, if country of origin is
known highest typical emission value of country
can be used (if for whole country typical values
have been published on the Commission web
site)
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Table 3: Conditions for switching GHG information types for ep (emissions from
processing)
Farm/plantati 1st
Element of
on/Central processing 2nd and following processing units
calculation
office/FGP unit
1 Switch to total default value: Possible,
“Use of if all requirements (of crop and process
disaggregat type of 2nd processing unit) are met
ed default 2 Switch to actual value ep: Not possible
value” as relevant data of 1st processing unit
not verifiable
1 Switch to total default value: Only
possible if information about 1st
processing unit (e.g. palm biodiesel:
ep - Information on methane capture
methodology of oil mill) and crop
information are available and can be
“Actual verified by the auditor
value”
2 Switch to disaggregated default value
ep: Only possible if information about 1st
Information on methane capture
methodology of oil mill) is available and
can be verified by the auditor
Table 4: Conditions for switching GHG information types for etd (emissions from
transport & distribution)
Farm/plantati 1st
Element of
on/Central processing 2nd and following processing units
calculation
office/FGP unit
1 Switch to total default value: Possible, if
“Use of all requirements (of crop and process
disaggrega type of processing unit) are met
ted default 2 Switch to actual value etd: Not possible
value” as relevant data of 1st processing unit
not verifiable
1 Switch to total default value: Only
etd - possible if information about 1st
Information on methane capture
“Actual methodology of oil mill available) and
value” crop information are available and can be
verified by the auditor
2 Switch to disaggregated default value
etd: Possible
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6 Documentation and verification requirements
Depending on the type of GHG information an economic operator is using,
different evidence must be kept for audit verification.
In case a total default value or a disaggregated default value is used, the

auditor has to verify:
> If the upstream supply chain fulfils the requirements for using Verification of
default values
(disaggregated) default values. This can be verified by checking the
Sustainability Declarations of the incoming input material.
> If the economic operator fulfils the requirements for using

(disaggregated) default values. This can be verified by checking the
heating system (especially relevant for ethanol plants) or the palm oil
mill’s methane capture technology, etc.
> 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:
> Absorption of total wastewater in a closed system (only short-term Verification of

methane capture
storage of fresh wastewater) and supply to a methane capture
devices at palm
device, 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 non-
existent, and the producer provides a guarantee about the maximum
methane leakage that does not exceed the current state of the
technology.
In case an individual calculation was conducted, the economic operator has

to keep records and evidence on the following data. They will be subject to
the audit:
> Evidence on all data for all relevant in and outputs and feedstock Verification of
actual values
factors of the production process (e.g. production reports,
Sustainability Declarations, invoices)
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> Sources of emission factors (ISCC list of emission factors or other
scientifically peer-reviewed literature/databases) including the year of
publication and the applicability (with respect to time period and
region)
> In case external suppliers (e.g. of steam) provide individual emission

factors, it must be possible to verify the emission factor and the
data/methodology used for the calculation within the scope of the
audit or the emission factor must be certified under ISCC
> Sources of the used lower heating values for main- and co-products
(e.g. RED, ISCC list, scientifically peer-reviewed literature/
databases, documents from laboratory test results)
> 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:
> ISCC System User has to make available to Certification Bodies’ Verification steps
for individual
GHG expert all relevant information concerning the calculation of
calculations
actual GHG values in advance of the planned audit,
> GHG expert checks information (e.g. methodology, emission factors,

lower heating values, other standard values etc.): in case of any
questions and/or corrections, he/she is in direct contact with the
client,
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> 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,
> Every Certification Body that verifies individual GHG emission

calculations needs to have at least one GHG expert auditor, who is
responsible for verifying the methodology and the input data prior to
the audit. In order to become a GHG expert, the auditor has to
additionally participate in an ISCC GHG training,
> ISCC System Users are only allowed to use the actual value, if the
audit was successful.
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Annex I List of emission factors and lower heating
values (LHVs)
The choice of emission and energy factors has an impact on the results of
the GHG emissions calculation.
Emission factors describe the relationship between the amount of released Relevant parts of
GHG emissions and the amount of input material. They are needed in order emission factors
to calculate the CO2eq emissions related to a specific input material.
Emission factors for energy supply must include direct and indirect effects.
Direct effects are air emissions from combustion, waste, effluents and
electricity use. They mainly depend on the carbon content of the fuel.
Indirect effects are the upstream emissions of a material. They include e.g.
emissions from extraction or processing steps. Both factors – direct and
indirect – must be considered in the emission factor used.
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 Possible sources
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
Standard
Input Unit Source, description
factor
A) Emission factors for cultivation
European Commission: Standard

N-fertiliser kg CO2eq/kg N16 5.881 values for emission factors, v 1.0.
2015
Urea kg CO2eq/kg N 1.92 Biograce v 4d, 2014
Urea ammonium
kg CO2eq/kg N 2.68 Biograce v 4d, 2014
nitrate
Ammonium nitrate kg CO2eq/kg N 3.45 Biograce v 4d, 2014
Ecoinvent v. 3.1, 2014: market

Ammonium
kg CO2eq/kg N 1.68 for ammonium sulphate, as N,
sulphate GLO
Ecoinvent v. 3.1, 2014:
Ammonium nitrate RER17: 1.9
kg CO2eq/kg N ammonium nitrate phosphate
phosphate RoW: 1.65 production, as N,
16
For all N-fertilisers the emission factor refers to the amount of nitrogen in the fertiliser.
17
Europe
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Standard
factor
Calcium ammonium
kg CO2eq/kg N 3.65 Biograce v 4d, 2014
nitrate
Monoammonium
kg CO2eq/kg N 1.82 monoammonium phosphate
phosphate production, RER
Diammonium
kg CO2eq/ kg N 2.05 diammonium phosphate
phosphate production, RER
kg CO2eq/kg
P2O5-fertiliser 1.011 values for emission factors, v 1.0.
P2O5 2015
Triple
kg CO2eq/kg
superphosphate 0.54 Biograce v 4d, 2014
P2O5
(TSP)
kg CO2eq/kg Biograce v 4d, 2014: 21%P2O5
Rock phosphate 0.09 23%SO3
P2O5
kg CO2eq/kg
K2O-fertiliser 0.576 values for emission factors, v 1.0.
K2O 2015
kg CO2eq/kg
CaO-fertiliser 0.13 values for emission factors, v 1.0.
CaO 2015
kg CO2eq/kg
Pesticides 10.97 values for emission factors, v 1.0.
a.i.18 2015
Glyphosate kg CO2eq/kg a.i. 9.79 for glyphosate, GLO
kg CO2eq/kg
Seeds corn 0.35 Biograce v 4d, 2014: Non-GMO
seed
Ecoinvent v. 3.1, 2014: maize
kg CO2eq/kg
Seeds corn 1.81 seed production for sowing (12%
seed max H2O)
kg CO2eq/kg
Seeds rapeseed 0.73 values for emission factors, v 1.0.
seed 2015
kg CO2eq/kg
Seeds soy bean 0.40 Biograce v 4d, 2014: Non-GMO
seed
Ecoinvent v. 3.1, 2014: soybean
kg CO2eq/kg
Seeds soy bean 1.81 seed production for sowing (13%
seed max H2O)
kg CO2eq/kg
Seeds sugarbeet 3.54 values for emission factors, v 1.0.
seed 2015
kg CO2eq/kg
Seeds sugarcane 0.0016 values for emission factors, v 1.0.
seed 2015
Ecoinvent v. 3.1, 2014: rye seed
kg CO2eq/kg
Seeds rye 0.74 production for sowing (15% max
seed H2O)
kg CO2eq/kg
Seeds sunflower 0.73 values for emission factors, v 1.0.
seed 2015
18
Active ingredient
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Standard
factor
kg CO2eq/kg
Seeds wheat 0.276 values for emission factors, v 1.0.
seed 2015
B) Emission factors for processing
Process inputs
RER:
0.0003 Ecoinvent v. 3.1, 2014: tap water,
Process water kg CO2eq/kg at user
RoW:
0.0004
Deionised water kg CO2eq/kg 0.001 for water, deionised, from tap
water, GLO
Cyclo-hexane kg CO2eq/kg 0.723 Biograce v 4d, 2014
Sodium methylate kg CO2eq/kg 4.88 Biograce v 4d, 2014

Magnesium oxide kg CO2eq/kg 1.11 for magnesium oxide, GLO
for sodium hydroxide, without
Sodium hydroxide kg CO2eq/kg 1.1 water, in 50% solution state,
GLO
Potassium
kg CO2eq/kg 1.93 Biograce v 4d, 2014
hydroxide
Ecoinvent v. 3.1, 2014: Market
Methanol19 kg CO2eq/kg 0.42 for methanol, GLO
Calculated from Biograce v 4d,
Methanol kg CO2eq/kg 1.98 2014.
Hydrochloric acid kg CO2eq/kg 0.75 Biograce v 4d, 2014
Fuller’s earth kg CO2eq/kg 0.20 Biograce v 4d, 2014
Phosphoric acid kg CO2eq/kg 3.01 Biograce v 4d, 2014
RER: 2.08 Ecoinvent v. 3.1, 2014: Market

Hydrogen kg CO2eq/kg for hydrogen, liquid
RoW: 2.19
Nitrogen kg CO2eq/kg 0.43 Biograce v 4d, 2014
Ammonia kg CO2eq/kg 2.66 Biograce v 4d, 2014
Lubricants kg CO2eq/kg 0.95 Biograce v 4d, 2014
Pure CaO for

kg CO2eq/kg 1.03 Biograce v 4d, 2014
processes
Citric acid kg CO2eq/kg 0.96 Biograce v 4d, 2014
19
Please note that this emission factor only covers upstream activities.
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Standard
factor
Electricity consumption from grid (electricity mix)
EU kg CO2eq/kWhel 0.46 Biograce v 4d, 2014
Indonesia kg CO2eq/kWhel 1.05 Biograce v 4d, 2014
Malaysia kg CO2eq/kWhel 0.88 Biograce v 4d, 2014
Brazil kg CO2eq/kWhel 0.11 Biograce v 4d, 2014
Argentina kg CO2eq/kWhel 0.51 Biograce v 4d, 2014
Energy consumption from internal production
Ecoinvent v. 3.1, 2014: Electricity

Wind electricity kg CO2eq/kWhel 0.01 production, wind, 1-3 MW
turbine, onshore, RoW
Ecoinvent v. 3.1, 2014: Electricity
Solar electricity kg CO2eq/kWhel 0.06 production, photovoltaic, 3kWp
flat-roof install. multi-Si
Ecoinvent v. 3.1, 2014: heat from
Heat from boiler
kg CO2eq/MJth 0.07 natural gas, at industrial furnace
(NG) >100kW (EU without CH)
Ecoinvent v. 3.1, 2014: heat
Heat from boiler
kg CO2eq/MJth 0.09 production, light fuel oil, at
(light fuel oil) industrial furnace 1MW, RoW
Heat from boiler
kg CO2eq/MJth 0.18 production, lignite briquette, at
(lignite) stove 5-15kW, EU without CH
Heat from boiler
kg CO2eq/MJth 0.11 production, hard coal industrial
(hard coal) furnace 1-10MW, EU without CH
Ecoinvent v. 3.1, 2014: Heat and
Heat/electricity from heat: 0.03 kg CO2eq/MJ and
power co-generation, NG,
CHP (NG) electricity: 0.5 kg CO2eq/kWh 1MWe, lean burn, RoW
Ecoinvent v. 3.1, 2014: Heat and
Heat/electricity from heat: 0.03 kg CO2eq/MJ and power co-generation, diesel,
CHP (diesel) electricity: 0.68 kg CO2eq/kWh 200kW electrical, SCR-NOx
reduction, RoW
heat: 0.01 kg CO2eq/MJ and
electricity: 0.29 kg CO2eq/kWh Ecoinvent v. 3.1, 2014: Heat and
Heat/electricity from power co-generation, biogas
or
CHP (biogas)20 (biowaste, sewage sludge), gas
biogas input: 0.02 kg engine, RoW
CO2eq/cbm
kg CO2eq/kg 0.48 for diesel, low-sulfur, RoW
Diesel European Commission: Standard
kg CO2eq/MJ 0.0876 values for emission factors, v 1.0.
2015
Ecoinvent v. 3.1, 2014: treatment
Waste wood kg CO2eq/kg 0.01 of waste wood, post consumer,
sorting and shredding
20
All emissions of co-generation have been distributed to the heat output based on fixed efficiencies:
electricity: 0.32, heat: 0.55
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Standard
factor
4000 km,
Russian
quality: 0.066
Natural gas kg CO2eq/MJ values for emission factors, v 1.0.
4000 km, EU 2015
Mix quality:
0.0676
Electricity production in conventional power plants (reference for credit
calculation eee)
NG in Combined Biograce v 4d, 2014. Conversion
kg CO2eq/kWhel 0.44 factor 1 MJ = 0.28 kWh
Cycle Gas Turbine
Lignite in Steam Biograce v 4d, 2014. Conversion
Turbine
Straw in Steam Biograce v 4d, 2014. Conversion
Turbine
Ecoinvent v. 3.1, 2014: electricity
Electricity (Oil) kg CO2eq/kWhel 0.71 from heavy fuel oil, RoW
Waste treatment
Wastewater Ecoinvent v. 3.1, 2014: market

kg CO2eq/cbm 0.33 for wastewater, average, GLO
treatment
kg CO2eq/kg BLE, 2010, Guideline
0.51
CPO22 Sustainable Biomass Production
POME21 treatment
in open ponds BLE, 2010, Guideline
kg CO2eq/kg
0.16 Sustainable Biomass Production.
POME 3.25 kg POME per kg CPO
POME treatment in Biogenic CO2 set to zero, No

kg CO2eq/kg CH4, N2O if pond appropriately
closed ponds and 0 covered without any leakages,
CPO
flaring of emissions methane is properly captured
kg CO2eq/kg
EFB burning 0 Biogenic CO2 set to zero
EFB
kg CO2eq/kg
0.03
EFB and POME Co- CPO
Stichnothe et al. 2010
composting kg CO2eq/kg
0.01
POME
C) Emission factors for transport & distribution
Diesel consumption BLE, 2010, Guideline

litre/km 0.49 Sustainable Biomass Production
truck (loaded)
Diesel consumption: BLE, 2010, Guideline
litre/km 0.25 Sustainable Biomass Production
truck (unloaded)
Diesel kg CO2eq/litre 3.14 Biograce v 4d, 2014
HFO kg CO2eq/litre 3.42 Biograce v 4d, 2014
21
POME: Palm Oil Mill Effluent
22
CPO: Crude Palm Oil
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Standard
factor
2015
HFO for maritime
transport 2015
Electricity
Biograce v 4d, 2014. Conversion
consumption train MJ/ton-km 0.06 factor 1 MJ = 0.28 kWh
(electricity)
kg CO2eq/ton- Ecoinvent v. 3.1, 2014: transport,
Freight train 0.04 freight train, RoW
km
Ecoinvent v. 3.1, 2014: transport,
kg CO2eq/ton-
Barge tanker 0.04 freight, inland waterways, barge
km tanker, GLO
Transoceanic kg CO2eq/ton-
0.002 for transport, freight, sea,
tanker km transoceanic tanker, GLO
Pipeline (oil, liquids) kg CO2eq/ton-
0.02 Biograce v 4d, 2014
onshore km
Ecoinvent v. 3.1, 2014: transport,
Pipeline (natural kg CO2eq/ton-
0.02 pipeline, offshore, long distance,
gas) offshore km natural gas, GLO
Emissions at filling
g CO2eq/MJ
station from energy 0.44 Biograce v 4d, 2014
biofuel
consumption
D) Lower Heating Values (at 0% water, unless otherwise stated)
Corn MJ/kg 18.5 Biograce v 4d, 2014
FFB MJ/kg 24.0 Biograce v 4d, 2014
Rapeseed MJ/kg 26.4 Biograce v 4d, 2014
Soybeans MJ/kg 23.5 Biograce v 4d, 2014
Sugar beet MJ/kg 16.3 Biograce v 4d, 2014
Sugar cane MJ/kg 19.6 Biograce v 4d, 2014
Sunflower MJ/kg 26.4 Biograce v 4d, 2014
Wheat MJ/kg 17.0 Biograce v 4d, 2014
BioOil (co-product
FAME from waste MJ/kg 21.8 Biograce v 4d, 2014
oil)
DDGS (10 wt%
MJ/kg 16.0 Biograce v 4d, 2014
moisture)
Glycerol MJ/kg 16.0 Biograce v 4d, 2014
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Standard
factor
Palm kernel meal MJ/kg 17.0 Biograce v 4d, 2014
Palm oil MJ/kg 37.0 Biograce v 4d, 2014
Rapeseed meal MJ/kg 18.7 Biograce v 4d, 2014
Crude and refined

vegetable oil
Waste vegetable /
animal oil
Sugar beet pulp MJ/kg 15.6 Biograce v 4d, 2014
Sugar beet slops MJ/kg 15.6 Biograce v 4d, 2014
Wheat straw MJ/kg 17.2 Biograce v 4d, 2014
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ISCC 205 Greenhouse Gas Emissions

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ISCC 205

GREENHOUSE GAS EMISSIONS

ISCC 205 GREENHOUSE GAS EMISSIONS

© 2016 ISCC System GmbH

Document Title: ISCC 205 Greenhouse Gas Emissions

ISCC 205 GREENHOUSE GAS EMISSIONS

2 Scope and Normative References ................................................................................. 5

3 Options for the provision of GHG information ................................................................ 5

4 Requirements for individual GHG emission calculations .............................................. 10

5 Switching between different options of GHG information ............................................. 31

6 Documentation and verification requirements .............................................................. 34

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

The ISCC requirements regarding GHG emissions apply to all relevant

Following the requirements of the Renewable Energy Directive 2009/28/EC

The following emissions are covered:

E = eec + el + ep + etd + eu – esca – eccs – eccr – eee GHG calculation

E total emissions from the use of the fuel,

eec emissions from the extraction or cultivation of raw materials,

ep emissions from processing,

etd emissions from transport and distribution,

esca emission saving from soil carbon accumulation via improved

eccs emission saving from carbon capture and geological storage,

eee emission saving from excess electricity from cogeneration.

Emissions from the manufacture of machinery and equipment shall not be

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

2 Scope and Normative References

a) Raw material production (extraction or cultivation)

b) Processing units (companies, that process raw materials/input materials

c) Transport and distribution

3 Options for the provision of GHG information

3.1. Use of total default values OR

Use of disaggregated default values (which allow a

3.2. Use of actual values (individually calculated values).

3.1 Use of default values

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

> Corn producers outside the European community cannot apply

> If an ethanol plant uses lignite as a process fuel in a conventional

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

Sustainability Sustainability Sustainability

Feedstock production Processing Final processing

Check if feedstock fulfills Check if processing Check if processing tech-

* First Gathering Point

Figure 1: Application of total default values

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

Feedstock production Processing Final processing

Disaggregated default value Report disaggregated default

Figure 2: Application of disaggregated default value for etd

3.2 Use of actual values

Certified economic operators, who do an individual GHG calculation, must Information

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

© ISCC System GmbH

ISCC 205 GREENHOUSE GAS EMISSIONS

4 Requirements for individual GHG emission