GHG Removals in the Value Chain

Kern der Offenlegung

Disclosure 102-9 requires an organization to report greenhouse gas removals occurring within its value chain. The mandatory quantitative requirement relates to Scope 1 GHG removals, where the organization owns or controls both the sink that removes the GHG from the atmosphere and the storage pool in which it is stored.

The organization must report total Scope 1 GHG removals in metric tons of CO₂ equivalent, exclude any GHG trades and provide a numerical breakdown by each storage pool. GHG removals sold or transferred as carbon credits are GHG trades and must not remain in the reported Scope 1 removal total.

The organization should additionally report Scope 3 GHG removals in its upstream and downstream value chain, where it does not own or control the sink and storage pool, with a breakdown by storage pool. Scope 3 reporting under this disclosure is Guidance. There are no Scope 2 GHG removals.

A GHG removal is the transfer of a greenhouse gas from the atmosphere to storage in a non-atmospheric pool. Emission reductions, avoided emissions, fossil point-source capture, tree planting, restoration activities and carbon credits should not automatically be classified as GHG removals without evidence of atmospheric removal and storage.

The two storage-pool types considered by the Standard are land-based pools and geologic pools. Land-based pools include terrestrial biomass, dead organic matter and soil carbon. Geologic pools store inorganic minerals that are not used as products. Storage pools should be distinguished from removal projects and sink processes.

For each type of storage pool, the organization must describe how it monitors quality criteria to manage the risk of non-permanence. The relevant criteria include storage monitoring, traceability, availability of primary data, quantitative uncertainty assessment and reversals accounting. Where one or more criteria are not met, the organization should explain why and describe the actions taken or planned to meet them.

The organization must report the intended use of its GHG removals. Possible uses include counterbalancing residual GHG emissions as the final step of the mitigation hierarchy or selling removals as carbon credits. Removals are excluded from gross GHG emissions reduction targets. Counterbalancing residual emissions should occur only after the organization has reduced at least 90% of its emissions, unless an applicable sectoral pathway specifies a different level. If the removals have no specific intended use, the organization can state this.

The organization must describe the impacts on people and the environment arising from its Scope 1 GHG removals and the actions taken to manage them. It must consider workers, local communities, Indigenous Peoples and biodiversity. Relevant impacts can include employment creation, loss of land access, health and safety risks, air-quality impacts, impacts on water availability, threats to species and ecosystems, and habitat creation.

The organization should explain how stakeholder engagement was used to identify impacts. Where it reports Scope 3 removals, it should also describe the associated impacts on people and the environment and the actions taken to manage them.

The organization must report the standards, methodologies, assumptions and calculation tools used. The methodology should explain the removal boundary, pool classification, measurement approach, primary-data sources, uncertainty range, confidence level, approach to avoiding overestimation, monitoring frequency and treatment of reversals.

GHG removals beyond the organization’s value chain that are purchased through carbon credits are reported under Disclosure 102-10 rather than Disclosure 102-9.

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