Sustainability criteria for the production of biofuels and bioliquids for energy applications - Principles, criteria, indicators and verifiers - Part 4: Calculation methods of the greenhouse gas emission balance using a life cycle analysis approach

This European Standard specifies a detailed methodology that will allow any economic operator in a biofuel or bioliquid chain to calculate the actual GHG emissions associated with its operations in a standardised and transparent manner, taking all materially relevant aspects into account. It includes all steps of the chain from biomass production to the end transport and distribution operations.
The methodology strictly follows the principles and rules stipulated in the RED and particularly its Annex V, the EC decision dated 10 June 2010 "Guideline for calculation of land carbon stocks" for the purpose of Annex V to Directive 2009/28/EC (2010/335/EU) [5] as well as any additional interpretation of the legislative text published by the EU Commission. Where appropriate these rules are clarified, explained and further elaborated. In the context of accounting for heat and electricity consumption and surpluses reference is also made to Directive 2004/8/EC [6] on "the promotion of cogeneration based on a useful heat demand in the internal energy market" and the associated EU Commission decision of 21/12/2006 "establishing harmonised efficiency reference values for separate production of electricity and heat" [7].
The main purpose of this standard is to specify a methodology to estimate GHG emissions at each step of the biofuel/bioliquid production and transport chain. The specific way in which these emissions have to be combined to establish the overall GHG balance of a biofuel or bioliquid depends on the chain of custody system in use and is not per se within the scope of this part 4 of the EN 16214 standard. Part 2 of the standard, addresses these issues in detail also in accordance with the stipulations of the RED. Nevertheless, Clause 6 of this part of the standard includes general indications and guidelines on how to integrate the different parts of the chain.

Nachhaltigkeitskriterien für die Herstellung von Biokraftstoffen und flüssigen Biobrennstoffen für Energieanwendungen - Grundsätze, Kriterien, Indikatoren und Prüfer - Teil 4: Berechnungsmethoden der Treibhausgasemissionsbilanz unter Verwendung einer Ökobilanz

Diese Europäische Norm legt eine detaillierte Methodik fest, nach der jeder Wirtschaftsteilnehmer innerhalb einer Kette für Biokraftstoffe oder flüssige Biobrennstoffe die tatsächlichen, mit den jeweils durchgeführten Arbeitsgängen verbundenen Treibhausgasemissionen in einer genormten und transparenten Weise unter Berücksichtigung aller materiell relevanten Aspekte berechnen kann. Einbezogen sind alle Stufen der Kette von der Biomasseproduktion bis zum Endtransport und Vertrieb.
Die Methodik hält die in der EER und insbesondere in ihrem Anhang V festgelegten Grundsätze und Regeln, den Beschluss der Kommission vom 10. Juni 2010 über „Leitlinien für die Berechnung des Kohlenstoff-bestands im Boden für die Zwecke des Anhangs V der Richtlinie 2009/28/EG“ (2010/335/EU) [5] (2010/335/EU) ebenso wie alle zusätzlichen Auslegungen des von der EU-Kommission veröffentlichen legislativen Textes exakt ein. Diese Regeln werden, wenn angebracht, verdeutlicht, erläutert und weiter ausgearbeitet. Im Zusammenhang mit dem Wärme- und Stromverbrauch und den entsprechenden Überschüssen wird auch auf die Richtlinie 2004/8/EG [6] über die „Förderung einer am Nutzwärmebedarf orientierten Kraft-Wärme-Kopplung im Energiebinnenmarkt“ und die zugehörige Entscheidung der EU-Kommission vom 21.12.2006 zur „Festlegung harmonisierter Wirkungsgrad-Referenzwerte für die getrennte Erzeugung von Strom und Wärme“ [7] verwiesen.
Der Hauptzweck dieser Norm ist die Festlegung einer Methodik zur Berechnung der Treibhausgasemissionen für jede Stufe der Produktions- und Transportkette für Biokraftstoff/flüssigen Biobrennstoff. Die spezifische Art, in der diese Emissionen kombiniert werden müssen, um die gesamte Treibhausgasbilanz eines Biokraftstoffs oder flüssigen Biobrennstoffs zu ermitteln, hängt von dem für die überwachte Lieferkette (en: chain of custody) verwendeten System ab und fällt nicht per se in den Anwendungsbereich dieses Teils 4 von EN 16214. In Teil 2 der Norm werden diese Punkte, auch in Übereinstimmung mit den Festlegungen der EER, ausführlich behandelt. Dennoch werden in Abschnitt 6 dieses Teils der Norm allgemeine Hinweise und Leitlinien für die Integration der einzelnen Teile der Kette angegeben.

Critères de durabilité pour la production de biocarburants et de bioliquides pour des applications énergétiques - Principes, critères, indicateurs et vérificateurs - Partie 4: Méthodes de calcul du bilan des émissions de GES utilisant une approche d'analyse du cycle de vie

La présente Norme européenne spécifie une méthodologie détaillée permettant, à tout opérateur économique
de la chaîne du biocarburant ou du bioliquide, de calculer des émissions de GES réelles associées à ses
activités d’une manière normalisée et transparente, prenant en compte tous les aspects matériellement
pertinents. Elle comprend toutes les étapes de la chaîne, depuis la production de biomasse jusqu’aux
opérations finales de transport et de distribution.
La méthodologie observe rigoureusement les principes et les règles stipulés dans la Directive ENR et
particulièrement dans son Annexe V, la décision CE en date du 10 juin 2010 « Lignes directrices pour le
calcul des stocks de carbone dans les sols aux fins de l'Annexe V de la Directive 2009/28/CE (2010/335/UE)
[5], ainsi que toute interprétation du texte législatif publié par la Commission de l’UE. Ces règles sont
clarifiées, expliquées et développées, le cas échéant. Dans le cadre de la prise en compte de la
consommation et du surplus de chaleur et d’électricité, il est également fait référence à la
Directive 2004/8/CE [6] sur « la promotion de la cogénération sur la base de la demande de chaleur utile dans
le marché intérieur de l’énergie » et à la décision associée de la Commission de l’UE du 21 décembre 2006
« définissant des valeurs de référence d’efficacité harmonisées pour la production séparée d’électricité et de
chaleur » [7].
La présente norme vise principalement à spécifier une méthodologie d'estimation des émissions de GES à
chaque étape de la chaîne de production et de transport du biocarburant/bioliquide. La manière spécifique de
combiner ces émissions pour établir le bilan global des GES d’un biocarburant ou d’un bioliquide dépend de la
chaîne du système de surveillance utilisée et n’est pas traitée en soi dans le domaine d'application de cette
partie 4 de la norme EN 16214. La Partie 2 de la norme aborde ces sujets en détail conformément aux
stipulations de la Directive ENR. Néanmoins, l’Article 6 de cette partie de la norme contient des indications et
des directives générales sur la manière d'intégrer les différentes parties de la chaîne.

Sonaravno proizvedena biomasa za energijsko uporabo - Načela, merila, kazalniki in preverjalniki biogoriv in biotekočin - 4. del: Računske metode za bilance emisij toplogrednih plinov z uporabo analize življenjskega cikla

Ta evropski standard določa podrobno metodologijo, ki bo omogočala vsem gospodarskim subjektom v verigi biogoriv ali biotekočin izračun dejanske vrednosti emisij toplogrednih plinov (GHG), ki nastajajo pri njihovih dejavnostih, na standardiziran in pregleden način, pri čemer bodo upoštevani vsi bistveni vidiki. Vključuje vse točke v verigi od proizvodnje biomase do zaključnih dejavnosti na področju prevoza in distribucije.
V metodologiji so strogo upoštevana načela in pravila, navedena v direktivi o obnovljivih virih energije in zlasti v Prilogi V k navedeni direktivi, Sklep Komisije z dne 10. junija 2010 o smernicah za izračun zalog ogljika v zemljišču za namene Priloge V k Direktivi 2009/28/ES (2010/335/EU) [5], in dodatne razlage zakonodajnega besedila, ki ga je objavila Evropska komisija. Ta pravila so pojasnjena, razložena in dodatno opredeljena, kjer je to potrebno. V kontekstu vodenja evidence porabe toplote in električne energije ter presežnih vrednosti je prisotno tudi sklicevanje na Direktivo 2004/8/ES [6] o »spodbujanju soproizvodnje, ki temelji na rabi koristne toplote, na notranjem trgu z energijo«, in s tem povezano Odločbo Komisije z dne 21. decembra 2006 »o določitvi usklajenih vrednosti referenčnih izkoristkov za ločeno proizvodnjo električne energije in toplote« [7].
Glavni cilj tega standarda je določiti metodologijo za oceno emisij toplogrednih plinov na vsaki točki proizvodnje biogoriv/biotekočin in prevozne verige. Ta specifičen način, na katerega morajo biti te emisije združene za vzpostavitev celovitega ravnovesja toplogrednih plinov biogoriv oziroma biotekočin, je odvisen od verige sistema oskrbe v uporabi in ni samodejno del področja uporabe tega 4. dela standarda EN 16214. 2. del standarda podrobno obravnava ta vprašanja tudi v skladu z določbami direktive o obnovljivih virih energije. Kljub temu točka 6 tega dela standarda vključuje splošne navedbe in smernice glede načina vključitve različnih delov verige.

General Information

Status
Published
Publication Date
08-Dec-2019
Technical Committee
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
27-Nov-2019
Due Date
01-Feb-2020
Completion Date
09-Dec-2019

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SIST EN 16214-4:2013+A1:2020 - BARVE
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SLOVENSKI STANDARD
01-januar-2020
Sonaravno proizvedena biomasa za energijsko uporabo - Načela, merila, kazalniki
in preverjalniki biogoriv in biotekočin - 4. del: Računske metode za bilance emisij
toplogrednih plinov z uporabo analize življenjskega cikla
Sustainability criteria for the production of biofuels and bioliquids for energy applications
- Principles, criteria, indicators and verifiers - Part 4: Calculation methods of the
greenhouse gas emission balance using a life cycle analysis approach
Nachhaltigkeitskriterien für die Herstellung von Biokraftstoffen und flüssigen
Biobrennstoffen für Energieanwendungen - Grundsätze, Kriterien, Indikatoren und Prüfer
- Teil 4: Berechnungsmethoden der Treibhausgasemissionsbilanz unter Verwendung
einer Ökobilanz
Critères de durabilité pour la production de biocarburants et de bioliquides pour des
applications énergétiques - Principes, critères, indicateurs et vérificateurs - Partie 4:
Méthodes de calcul du bilan des émissions de GES utilisant une approche d'analyse du
cycle de vie
Ta slovenski standard je istoveten z: EN 16214-4:2013+A1:2019
ICS:
13.020.40 Onesnaževanje, nadzor nad Pollution, pollution control
onesnaževanjem in and conservation
ohranjanje
13.020.60 Življenjski ciklusi izdelkov Product life-cycles
27.190 Biološki viri in drugi Biological sources and
alternativni viri energije alternative sources of energy
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EN 16214-4:2013+A1
EUROPEAN STANDARD
NORME EUROPÉENNE
November 2019
EUROPÄISCHE NORM
ICS 27.190; 75.160.40 Supersedes EN 16214-4:2013
English Version
Sustainability criteria for the production of biofuels and
bioliquids for energy applications - Principles, criteria,
indicators and verifiers - Part 4: Calculation methods of
the greenhouse gas emission balance using a life cycle
analysis approach
Critères de durabilité pour la production de Nachhaltigkeitskriterien für die Herstellung von
biocarburants et de bioliquides pour des applications Biokraftstoffen und flüssigen Biobrennstoffen für
énergétiques - Principes, critères, indicateurs et Energieanwendungen - Grundsätze, Kriterien,
vérificateurs - Partie 4 : Méthodes de calcul du bilan Indikatoren und Prüfer - Teil 4: Berechnungsmethoden
des émissions de GES utilisant une approche d'analyse der Treibhausgasemissionsbilanz unter Verwendung
du cycle de vie einer Ökobilanz
This European Standard was approved by CEN on 15 September 2012 and includes Amendment 1 approved by CEN on 23
September 2019.
CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,
Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and
United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2019 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN 16214-4:2013+A1:2019 E
worldwide for CEN national Members.

Contents Page
European foreword . 3
Introduction . 4
1 Scope . 5
2 Normative references . 5
3 Terms and definitions . 5
4 Common elements . 6
5 Biofuels and bioliquids production and transport chain . 18
6 Overall calculation algorithm . 30
Annex A (normative) Global Warming Potentials . 34
Annex B (informative) Overall chain calculations . 35
Annex C (informative) A-deviations . 39
Annex D (informative) Relationship between this European Standard and the
requirements of EU Directives 2009/28/EC and 98/70/EC . 41
Bibliography . 43

European foreword
This document (EN 16214-4:2013+A1:2019) has been prepared by Technical Committee CEN/TC 383
“Sustainably produced biomass for energy applications”, the secretariat of which is held by NEN.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by May 2020, and conflicting national standards shall be
withdrawn at the latest by May 2020.
This document includes Amendment 1 approved by CEN on 13 November 2019.
!This document supersedes EN 16214-4:2013".
"The start and finish of text introduced or altered by amendment is indicated in the text by tags !".
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
According to the CEN/CENELEC Internal Regulations, the national standards organisations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia,
Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland,
Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of North
Macedonia, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom.
Introduction
Directive 2009/28/EC [1] of the European Commission on the promotion of the use of energy from
renewable sources, referred to as the Renewable Energy Directive (RED), incorporates an advanced
binding sustainability scheme for biofuels and bioliquids for the European market. The RED contains
binding sustainability criteria to greenhouse gas savings, land with high biodiversity value, land with
high carbon stock and agro-environmental practices. Several articles in the RED present requirements
to European Member States and to economic operators in Europe. Non-EU countries may have different
requirements and criteria on, for instance, the GHG emission reduction set-off.
The sustainability criteria for biofuels are also mandated in Directive 98/70/EC [2] relating to the
quality of petrol and diesel fuels, via the amending Directive 2009/30/EC [4] (as regards the
specification of petrol, diesel and gasoil and introducing a mechanism to monitor and reduce
greenhouse gas emissions). Directive 98/70/EC is referred to as the Fuels Quality Directive (FQD).
!Directive 2015/1513 [3], referred to as the ILUC Directive, amends both the RED and the FQD.
NOTE The ILUC Directive adds a new Annex VIII regarding estimated indirect land use change emissions. These
do not affect the economic operator directly, but are directed towards the member states."
In May 2009, the European Commission requested CEN to initiate work on standards on:
— the implementation, by economic operators, of the mass balance method of custody chain
management;
— the provision, by economic operators, of evidence that the production of raw material has not
interfered with nature protection purposes, that the harvesting of raw material is necessary to
preserve grassland's grassland status, and that the cultivation and harvesting of raw material does
not involve drainage of previously undrained soil;
— the auditing, by Member States and by voluntary schemes of information submitted by economic
operators;
Both the EC and CEN agreed that these may play a role in the implementation of the EU biofuel and
bioliquid sustainability scheme. In the Communication from the Commission on the practical
implementation of the EU biofuels and bioliquids sustainability scheme and on counting rules for
biofuels (2010/C 160/02, [5]), awareness of the CEN work is indicated.
It is widely accepted that sustainability at large encompasses environmental, social and economic
aspects. The European Directives make mandatory the compliance of several sustainability criteria for
biofuels and bioliquids. This European Standard has been developed with the aim to assist EU Member
States and economic operators with the implementation of EU biofuel and bioliquids sustainability
requirements mandated by the European Directives. This European Standard is limited to certain
aspects relevant for a sustainability assessment of biomass produced for energy applications. Therefore
compliance with this standard or parts thereof alone does not substantiate claims of the biomass being
produced sustainably.
Where applicable, the parts of this standard contain at the end an annex that informs the user of the link
between the requirements in the European Directive and the requirements in the CEN Standard.
1 Scope
This document specifies a detailed methodology that will allow any economic operator in a biofuel or
bioliquid chain to calculate the actual GHG emissions associated with its operations in a standardised
and transparent manner, taking all materially relevant aspects into account. It includes all steps of the
chain from biomass production to the end transport and distribution operations.
!The methodology strictly follows the principles and rules stipulated in the RED (amended by
European Parliament and Council Directive 2015/1513, referred to as the ILUC Directive [3]), and
particularly its Annex V, the EC decision dated 10 June 2010 “Guideline for calculation of land carbon
stocks” for the purpose of Annex V to Directive 2009/28/EC (2010/335/EU) [6] as well as any
additional interpretation of the legislative text published by the EU Commission." Where appropriate
these rules are clarified, explained and further elaborated. In the context of accounting for heat and
electricity consumption and surpluses reference is also made to Directive 2004/8/EC [7] on “the
promotion of cogeneration based on a useful heat demand in the internal energy market” and the
associated EU Commission decision of 21/12/2006 “establishing harmonised efficiency reference
values for separate production of electricity and heat” [8].
NOTE This edition of the standard does not cover the requirements in Directive 2018/EU/2001, the recast of
the Renewable Energy Directive (referred to as RED II).
The main purpose of this standard is to specify a methodology to estimate GHG emissions at each step
of the biofuel/bioliquid production and transport chain. The specific way in which these emissions have
to be combined to establish the overall GHG balance of a biofuel or bioliquid depends on the chain of
custody system in use and is not per se within the scope of this part 4 of the EN 16214 standard. Part 2
of the standard, addresses these issues in detail also in accordance with the stipulations of the RED.
Nevertheless, Clause 6 of this part of the standard includes general indications and guidelines on how to
integrate the different parts of the chain.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
EN 16214-1:2012+A1:2019, Sustainably produced biomass for energy applications ― Principles, criteria,
indicators and verifiers for biofuels and bioliquids ― Part 1: Terminology
CEN/TS 16214-2, Sustainably produced biomass for energy applications ― Principles, criteria, indicators
and verifiers for biofuels and bioliquids ― Part 2: Conformity assessment including chain of custody and
mass balance
3 Terms and definitions
For the purposes of this document, the terms and definitions given in EN 16214-1:2012+A1:2019 apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
• IEC Electropedia: available at http://www.electropedia.org/
• ISO Online browsing platform: available at http://www.iso.org/obp
4 Common elements
4.1 General
A number of elements are relevant to several steps of the biofuel/bioliquid production and transport
chain. They are described in this clause to which reference is made in subsequent clauses as
appropriate.
4.2 Greenhouse gases and CO2 equivalence
The general definition of a greenhouse gas is given in Part 1 of this standard. Total GHG emissions are
expressed in CO equivalent (CO ) calculated as:
2 2eq
Mass(CO ) = mass(CO ) + GWP x mass(CH ) + GWP x mass(N O) (1)
2eq 2 CH4 4 N2O 2
where
GWP and GWP are the Global Warming Potentials of CH and N O respectively, as defined in
CH4 N2O 4 2
the RED. Current values to be used are given in Annex A.
4.3 Data quality and sources
Estimating the GHG emissions associated with an activity requires numerical data, often from a variety
of sources. This typically involves data generated by an economic operator (such as quantities of
material or energy used or produced) and data acquired from external sources (such as the GHG
balance of material or energy used or produced).
Data generated by the economic operator shall be supported by appropriate records so that they can be
audited and verified.
Data associated with imported material and energy streams will often be obtained from the supplier.
Care shall be taken that such data is fit for purpose, well documented and transparent.
Literature data shall be fit-for-purpose and obtained from well documented, transparent and publicly
available sources. In particular it should be as recent as possible and, where relevant, be applicable to
the geographical area where the activity takes place.
Generally, data is used for calculations covering a certain period of time as stipulated by the chain of
custody scheme (see Clause 6). This may correspond to the production of a product consignment or, for
continuous operations, to a given period of time. For data such as physical properties (e.g. heating value,
carbon content etc.) the value used shall be close to the weighted average during the period i.e. the
variability of such data within the time period shall be taken into account.
4.4 Units and symbols
This standard does not specify the units to be used by economic operators to perform calculations and
express results. Different trades associated with different steps of biofuel/bioliquid production and
transport chain commonly use specific units which are widely accepted and understood within that
community and such units may be used.
The only mandated unit is for the overall GHG balance of the biofuel/bioliquid that shall be expressed in
/ MJ of the biofuel/bioliquid.
g CO2eq
However, units used within a calculation algorithm shall in all cases be clearly stated and be mutually
consistent. Table 1 gives the recommended units and symbols.
Table 1 — Recommended units and symbols
Item Symbol Recommended unit Symbol
Land area A Hectare ha
Material quantity Q Metric tonne, kilogram t, kg
m
(mass)
Material quantity Q Cubic metre, Litre m , l
v
(volume)
Energy ε Mega- or Giga-Joule MJ, GJ
Specific Energy εs Mega- or Giga-Joule per unit of the item to MJ, GJ / unit
which the energy is attached
GHG emissions C Gram/Kilogram/Tonne CO g/kg/t CO
2eq 2eq
GHG emissions per Cl Gram/Kilogram/Tonne CO per hectare g/kg/t CO /ha
2eq 2eq
unit of land area
GHG specific emissions F Any combination of GHG emissions per g/kg/t CO2eq / unit
or emission factor unit mass, volume of energy
Lower heating value LHV Megajoule/ kilogram or Gigajoule/tonne MJ/kg, GJ/t
Distance (land) D Kilometre km
Distance (sea) D Nautical mile nM
4.5 Common basis for GHG emission terms
In Annex V of the RED, the total GHG emissions from the use of a biofuel/bioliquid E, expressed per MJ
of the biofuel/bioliquid, is expressed by the following formula:
E = e + e + e + e + e – e – e – e – e (2)
ec l p td u sca ccs ccr ee
where
e are the emissions from the extraction or cultivation of raw materials;
ec
e are the annualised emissions from carbon stock changes caused by land-use change;
l
ep are the emissions from processing;
are the emissions from transport and distribution;
etd
e are the emissions from the fuel in use which shall be taken to be zero for biofuels and
u
bioliquids;
e are the emission saving from soil carbon accumulation via improved agricultural
sca
management;
e are the emission saving from carbon capture and geological storage;
ccs
e are the emission saving from carbon capture and replacement; and
ccr
e are the emission saving from excess electricity from cogeneration.
ee
"e"- terms are emissions incurred at various steps of the chain (see also Clause 5). This formulation
implies that all “e” terms are expressed per unit of the biofuel/bioliquid (e.g. in g CO / MJ). In practice
2eq
the GHG emissions associated with each individual step of the biofuel/bioliquid production and
transport chain cannot be immediately expressed per unit of the biofuel/bioliquid inasmuch as the
exact fate of the product from this particular step is not known at the point of production. In this
standard the GHG emissions associated with each step are therefore expressed per unit of the product
of that step. This may be volume, mass or energy based. For clarity the symbol C is used for emissions
expressed in mass of CO and the symbol F for specific emissions (or emission factor) per unit of a
2eq
certain product.
Within each subsequent step, the GHG emissions associated with the feedstock to that step are
combined with emissions from activities within that step taking proper account of yields and allocation
rules are applied (see 4.8) to calculate the combined emissions associated with the product of that step.
The precise way in which this is done depends on the chain of custody system in place (see further
details in Clause 6).
Individual “e” values as expressed in the RED can only be calculated a posteriori when the complete
chain has been established.
Such calculations may be carried out for information but are not necessary to establish the GHG balance
of biofuels and bioliquids.
4.6 Completeness and system boundaries
In order to determine which data is required for the estimation of the GHG associated with a certain
activity, the economic operator shall define the boundaries of the system under consideration. A
number of material and energy streams will enter the system directly controlled by the economic
operator. Each of these streams will itself have a production and transport chain involving other
streams and so on.
In all cases the principle of completeness shall be followed, i.e. all emissions associated with all inputs
into the economic operator’s core system shall be taken into account. This may be done by using overall
figures from other sources in which case the boundaries are set narrowly around the economic
operator’s system. Alternatively all or part of the production and transport chain of some of the input
streams may be included thereby expanding the boundaries of the economic operator’s system. To
account for the inherent variability of agricultural yields and inputs (fertilisers, agrochemicals etc.),
multiannual averages may be used.
The extent to which such production and transport chain are included within the boundary is a matter
of judgement by the economic operator. A guiding element shall be the materiality of the contribution of
a certain input to the overall GHG balance of the desired product and the completeness and quality of
the overall figures from the other sources. Where such contribution is small, additional specific
calculations are unlikely to be justified and use of a generic literature data may be appropriate.
Some processes involve use of very small amounts of input material such as process chemicals (e.g.
anti-foam agents, corrosion inhibitors, water treatment chemicals etc.). The impact of such inputs on
the total GHG footprint of the product is generally negligible and, in agreement with the verifiers, may
be ignored. As guidance in this respect it is recommended that the contribution of such inputs be
ignored if their combined value is unlikely to affect the GHG savings value of the biofuel/bioliquid
rounded to the nearest percentage point.
In line with the RED, GHG emissions generated during manufacturing or maintenance of equipment
such as farm machinery, process plants and transport vectors or by the people operating them shall not
be taken into account.
4.7 GHG emissions from energy use
4.7.1 General
Each step of the chain will consume energy, either imported or internally generated from a portion of
the feedstock or as a result of the conversion process.
Energy may be imported in the form of:
— Fuel e.g. coal, oil, diesel, gasoline, natural gas, biomass (including in some cases the biofuel
feedstock), biofuel or bioliquids;
— Electricity from the local grid system or from a third party;
— Heat (commonly as steam) from a nearby source.
Associated GHG emissions include CO emissions from combustion of fossil carbon as well as any
venting of methane and nitrous oxide to the atmosphere occurring during either the combustion
process or in other steps of the chain.
This aspect shall be taken into account for every step of the biofuel/bioliquid production. It shall
account for the imported energy for the use of all machinery and other relevant equipment.
The conversion steps may also produce surplus energy in the form of either heat (steam) or electricity
which can be exported.
This clause describes the rules to be applied to calculate the GHG emissions associated with these
energy streams and integrate them into the total emissions associated with a step of the chain.
4.7.2 Energy import
4.7.2.1 General relationship between GHG emissions and energy use
For a given accounting period, the generic relationship between GHG emissions and energy use is as
follows:
C = ε x F (3)
x x ex
where
C is the mass of GHG emitted (expressed as CO ) during the accounting period as a result of
x 2eq
the energy consumed;
is the amount of energy consumed within the accounting period;
εx
F is the GHG emission factor associated with the production, transport and end use of the
ex
particular energy form consumed (mass CO /unit energy), including venting of methane
2eq
and nitrous oxide and relevant to the accounting period.
When carrying out the calculation to determine the value of C , care shall be taken to ensure that input
x
values of ε and F are expressed in consistent units.
x ex
4.7.2.2 Imported fuel
For fossil fuels consumption is mostly expressed in mass (solid or liquid fuels) or volume terms (liquid
fuels, natural gas) and occasionally directly in energy terms (natural gas). Emission factors F for fossil
ex
fuels will normally be available from the fuel supplier.
Where biofuels or bioliquids are used as fuel, their emission factor shall be determined using the
methodology laid out in this standard.
Where other forms of biomass or biomass-derived products are used as fuel, their emission factor shall
be based on an analysis of their production and transport chain. For the purpose of this calculation CO
emissions from the combustion of biomass-based fuels shall be taken as zero. Relevant emission factors
will normally be available from the fuel supplier.
For the calculation of the GHG emission factor of the fuel, CO emissions associated with end use of the
fuel shall be those that would be produced by its complete combustion. For fuels that are fully or partly
of biomass origin, combustion emissions from the fraction of carbon from biomass origin shall be
deemed to be zero. Any significant emission of nitrous oxide or methane during the combustion process
shall be taken into account.
The specific case of imported fuel used in a cogeneration scheme is considered in 4.7.3.
Where the import is expressed as the quantity of fuel consumed (Q ) in either mass (Q ) or volumetric
x mx
(Q ) units the emission factor may be expressed as F on the same basis in mass of CO per unit of mass
vx qx 2
or volume of the fuel. F is related to F by the following formula:
qx ex
F = F x LHV (4)
qx ex x
where
LHVx is the lower heating value of the fuel in units of energy / unit of mass or volume.
may then be expressed as:
Cx
C = Q x F = Q x F x LHV (5)
x x qx x ex x
NOTE Where both Q and F are directly available, LHV is not required.
x qx x
Although it is not per se required for the GHG calculation, the related energy consumption ε may be
x
calculated separately as:
ε = LHV x Q (6)
x x x
Typical LHVs of various fuels are listed in Annex III of the RED while emissions associated with biofuels
as fuel to a process can be derived from the typical values in Annex V of the RED. Emission factors and
LHVs for other fuels may be obtained from the applicable Member State guidance for calculating the
Greenhouse Gas balance of biofuels. Where no Member State guidance is available this data shall be
obtained from a verifiable source. In most cases, the fuel supplier should be able to supply this data.
Values of ε or Q can be obtained from either plant or accounting/invoicing records.
x x
4.7.2.3 Imported heat
Heat may be imported in the form of steam or via a hot fluid system. The emission factor shall be based
on an analysis of the heat production facility. This will normally be provided by the heat supplier.
4.7.2.4 Imported electricity
If the biofuel/bioliquid facility is connected to the local grid or imports electricity from a plant
connected to the grid, then imported electricity (usually expressed in energy terms ε ) shall be deemed
el
to have been provided by the grid. The associated emission factor F shall represent a national or
eel
regional (e.g. EU-wide) supply average as published by authoritative bodies such as national statistics
agencies.
Where a biofuel/bioliquid facility imports electricity from a plant that is not connected to the grid the
actual emission factor of that plant shall be used.
4.7.3 Combined heat and power supply (Cogeneration)
In many cases both heat and electricity will be supplied to a facility from a cogeneration scheme. The
following rules are applicable whether or not the cogeneration scheme and the biofuel/bioliquid facility
have a common ownership and/or operation.
Where the entirety of the heat produced by the cogeneration plant is consumed by the biofuel/bioliquid
facility, the GHG emission calculation shall be based on the total fuel consumption of the cogeneration
plant.
Where the cogeneration plant also supplies heat to other customers, the fuel consumption of the
cogeneration plant shall be apportioned according to the relative heat consumption of each customer.
If the ratio of electricity to heat consumption of the biofuel/bioliquid facility is higher than that
produced by the cogeneration plant, the extra electricity required by the biofuel/bioliquid facility shall
be deemed to have been obtained from the local grid.
If the ratio of electricity to heat consumption of the biofuel/bioliquid plant is lower than that produced
by the cogeneration plant, the size of the cogeneration plant shall be assumed to be the minimum
necessary for supplying the heat needed to produce the biofuel/bioliquid. The biofuel/bioliquid facility
shall therefore be allocated an electricity surplus calculated as:
P = P x (H / H ) – P (7)
s Cogen b Cogen b
where
P is the electricity surplus allocated to the biofuel/bioliquid facility;
s
P is the total electricity production of the cogeneration plant;
Cogen
P is the electricity consumption of the biofuel/bioliquid facility;
b
H is the heat consumption of the biofuel/bioliquid facility;
b
H is the total heat production of the cogeneration plant.
Cogen
For the purpose of the GHG emissions calculation this electricity surplus shall generate a credit equal to
the emissions that would be generated by producing the same amount of electricity in a state-of-the-art
plant without cogeneration using the same fuel as the actual cogeneration plant. For the purpose of this
calculation efficiency values should be taken from Annex I of EU Commission decision 2007/74/EC [8].
The emission factor of the fuel to the cogeneration plant will generally be available from the fuel
supplier.
The above rule does not apply when the cogeneration plant is fuelled by a co-product from the
biofuel/bioliquid facility. In that case the surplus electricity itself shall be considered a co-product and
shall be taken into account in the allocation process (see 4.7.5 and 4.8).
NOTE When heat or electricity surplus is produced in non-cogeneration schemes, 4.7.5 applies.
4.7.4 Energy generation from own feedstock or internal streams
The energy required for a step of the biofuel/bioliquid chain may be generated by a portion of the
feedstock or a stream generated during processing/conversion of that feedstock (e.g. a residue).
Inasmuch as these streams are from biomass origin, the CO emissions associated with their
combustion are deemed to be zero. However any associated methane and/or nitrous oxide emissions
shall be taken into account.
Where a portion of the feedstock is used as fuel, emissions related to production and transport of the
total amount of feedstock used shall be taken into account in the chain calculation.
4.7.5 Exported heat or electricity (no cogeneration cases)
A step of the biofuel/bioliquid chain may produce excess heat that is exported and used by a third party.
No credit shall be allocated to this excess heat.
However where the surplus heat is clearly produced for meeting the demand of other parties by
combusting a fuel in excess of the requirement of the biofuel/bioliquid facility, the portion of the fuel
used for generating the surplus heat shall not be considered as an input into the chain. Unless the
surplus heat is produced from a demonstrably separate facility that amount of fuel shall be deemed to
have the quality of the average fuel used in all heat generation facilities used in the facility.
A step of the biofuel/bioliquid chain may produce excess electricity that is exported either to the local
grid or to a third party.
Where such surplus electricity is produced in a cogeneration plant using a fuel other than a co-product
of that step the rules described in 4.7.3 apply.
In all other cases this excess electricity shall be considered as a co-product and taken into account
accordingly in the allocation process (see 4.8).
4.7.6 Overall GHG balance from energy use and export
The net GHG emissions associated with energy usage and export shall be calculated as follows:
C = C + C + C + C – C (8)
n if ih ieg int ex
where
C is the emissions from fuel import (4.7.2.2), including cogeneration fuel (4.7.3);
if
C is the emissions from heat import (4.7.2.3);
ih
C is the emissions from grid electricity import (4.7.2.4);
ieg
C is the emissions from combustion of own feedstock or internal stream (4.7.4);
int
C is the emissions from exported cogeneration electricity (4.7.3).
ex
4.8 Allocation rules
The products from a step in the production and transport chain are classified into the biofuel/bioliquid
itself or an intermediate product, co-products, residues and wastes (see definitions in EN 16214-1).
The total GHG emissions incurred in all upstream steps of the chain and up to the point where co-
products are separated, are allocated between the biofuel/bioliquid or intermediate and the co-
products. Wastes and residues do not share the burden of allocation i.e. none of the GHG emissions
incurred up to the point at which they are collected are allocated to them. The conditions under which
excess electricity produced on site and exported is deemed to be a co-product are set out in 4.7.5.
The emission inventory for the allocation shall include all operations that need to be carried out in
order to dispose of all wastes and residues which, therefore, leave the system without a GHG burden.
Accordingly when a waste or residue is used for the production of biofuels or bioliquids the GHG
emissions are deemed to be zero up to the point of collection as defined in EN 16214-1. If the waste or
residue is subsequently used as feedstock for biofuels/bioliquid production all emissions incurred past
that point shall be allocated to that waste or residue.
As a result the identification of the biofuel/bioliquid or intermediate product related to the chain and
the classification of an output product as a co-product, a residue or a waste is crucial to the outcome
and shall be done in strict accordance with the definitions given in EN 16214-1.
GHG emissions are allocated between the biofuel/bioliquid or intermediate and the co-products on the
basis of their respective energy content as measured by their Lower Heating Value (LHV). The GHG
emissions burden allocated to co-product i is therefore:
Ci =Ct ×Qi ×LHVi / (Qj ×LHVj ) (9)

where
Ct is the total GHG emissions incurred through the chain up to the point where the co-
products are separated;
Qi is the quantity of product i produced;
LHVi is the lower heating value of product i;
Qj is the quantity of product j produced;
LHVj is the lower heating value of product j.
The GHG emission factor allocated to product i is then:
Fi = Ci / Qi (kg CO /t or /m ) or Ci / Qi / LHVi (kg CO /GJ) (10)
2eq 2eq
GHG emissions incurred downstream of the point where the co-products are separated shall be wholly
charged to the biofuel/bioliquid or intermediate or to the particular co-product for which they are
incurred (e.g. for drying). This is illustrated in Figure 1.
Total GHG emissions associated with all inputs into processing A: C = C + C + C
tA f mA eA
GHG emissions allocation to Biofuel/Bioliquid: C = C * Q * LHV / (Q * LHV + Q * LHV )
1 tA 1 1 1 1 2 2
GHG emissions allocation to Co-product: C = C * Q * LHV / (Q * LHV + Q * LHV )
2A tA 2 2 1 1 2 2
Total GHG emissions associated with all inputs into processing B: C = C + C
tb mb eB
Total GHG emissions charged to the Co-product: C = C + C
2 2A tB
Where LHV is the lower heating value of the Biofuel/Bioliquid and LHV that of the Co-product.
1 2
C = C + C + C
tB 2 mB eB
Where LHVi is the lower heating value of product i.
Figure 1 — Allocation between biofuel/bioliquid or intermediate and co-products without
feedback loops
An exception to this rule is where further processing of some of these products is interdependent
through energy or material feedback loops. In this case emissions from downstream processing shall be
included in the allocation process up to the point where such feedback loops do not occur anymore.
This is illustrated in Figure 2.

Total GHG emissions associated with all inputs: C = C + C + C
t f m e
= C * Q * LHV / (Q * LHV + Q * LHV )
GHG emissions allocation to Biofuel/Bioliquid: C1 t 1 1 1 1 2 2
GHG emissions allocation to Co-product: C = C * Q * LHV / (Q * LHV + Q * LHV )
2 t 2 2 1 1 2 2
Figure 2 — Allocation between biofuel/bioliquid or intermediate and co-products with feedback
loops
In Figure 1, the inputs to processing steps A and B are clearly separated and allocation occurs at the
point at which the co-product is physically separated. Where different co-products are produced and
separated at different stages of the process, a separate calculation and allocation shall be carried out for
each sub-step leading to the production of a new co-product.
In Figure 2, there are energy and material feedbacks between processing step A and B so that the
energy inputs into each processing step are not clearly identifiable. The allocation boundary is extended
to include processing step B.
The LHV value shall be that pertaining to the actual product at the point at which it is separated from
the other products and in the physical state in which it is produced taking into account its water content
(see definition of LHV in EN 16214-1).
Products with high water content may have a very low or even negative heating value (i.e. the amount
of heat required to dry them is higher than the heat that can be released by burning the dry matter).
Negative heating values shall be considered to be zero i.e. no negative allocation is permitted. When a
product is assigned a zero LHV, it effectively does not attract any GHG emissions allocation.
Exported electricity produced in a scheme without cogeneration or from a co-product is considered as a
co-product. In this case the term (Qi * LHVi) in Formula (9) shall be replaced by the actual electrical
energy.
Any material that would have been a co-product and is used directly to generate energy for the process
or for export, shall be excluded from the allocation. Emission associated with the use of this material
shall however be taken into account in the GHG balance.
4.9 GHG emissions from transport
In biofuels/bioliquids chains transportation is mainly related to:
— Biomass transportation from the field to a processing plant;
— Intermediate biomass product transportation from a process plant to another;
— Biofuel/bioliquid transport to blending and distribution.
Any of these transportation steps may include ship, barge, truck, train or (for liquids and gases) pipeline.
Each of these transportation means will use one or several fuels (or electricity). For each transportation
mean, the GHG emission factor per unit of material transported (F ) shall be calculated as follows:
t
F = (F i ×Qs i)×D (11)
t ∑ f t t
where
Ffi is the GHG emission factor for production transport and use of fuel i expressed in CO2eq
per unit of fuel (mass, volume or energy);
Qs i is the specific consumption of fuel i per unit of distance covered and per unit of product
t
transported (mass, volume or energy). Where applicable, this term shall include empty
back-haul consumption except where it can be proven that the transportation mean is
used for a different purpose on the return trip;
D is the one-way distance covered by the transportation mean.
t
The GHG emissions C from a transportation mean of a quantity of biomass/intermediate Q is
bt bx
calculated as
C = Q * F (12)
bt bx t
Small losses (either physical or accounting) may be incurred as a result of transportation operations.
These shall be taken into account by basing the final specific GHG emission figure on the amount of
product actually delivered.
In the case of blended fuels (e.g. fossil fuel and biofuel mixtures) F i shall be consistent with the
f
composition of the blend.
Electricity shall be deemed to have been supplied from the grid as defined in 4.7.2.4.
4.10 GHG emissions from machinery use
4.10.1 General
Various types of machinery, either mobile or stationary, are used in various steps of a biofuel/bioliquid
production and transport chain, particularly in agriculture and forestry and for biomass preparation.
GHG emissions from such equipment are essentially related to energy consumption as either diesel fuel
or electricity. Emissions related to other consumables are generally negligible. In some specific
applications this may not be the case (e.g. lubricants in certain cases) and these additional emissions
shall be taken into account using a similar calculation methodology.
4.10.2 Agricultural and forestry machinery
Energy consumption for agricultural and forestry machinery is normally expressed per unit of land area
and per year. The GHG emissions from machinery in mass of CO per unit of land area and per year are
2eq
calculated as
Cl = Q x F (13)
mm mmf f
where
Q is the fuel consumption of the machinery, expressed in mass, volume or energy terms per
mmf
unit of land area and per year,
F is the GHG emission factor for production transport and use of the fuel in mass of CO per
f 2eq
unit of fuel (mass, volume or energy).
For reporting purposes the corresponding emission factor expressed in mass of CO per unit of net
2eq
biomass produced may also be calculated as
= Cl / Y (14)
Fmm mm bp
where
Y is the net biomass yield expressed as the quantity of biomass (mass or volume), net of any
bp
losses or retained seeding material, per unit of land area and per year.
4.10.3 Other mobile or stationary machinery
Emissions from other mobile or stationary machinery may be related to handling or preparation of
biomass or other intermediate material (cranes, forklift trucks, elevators, etc.). The emissions from
machinery in mass of CO per unit of product handled are calculated as
2eq
C = Q x F (15)
m mf f
where
Q is the quantity of fuel consumed by the machiner
...

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