EN   EN 
 
 
 EUROPEAN  
COMMISSION   
Brussels, XXX   
[…](2024) XXX  draft  
ANNEX  
 
ANNEX  
to the  
Commission Delegated Regulation  
supplementing Regulation (EU) 2023/1542 of the European Parliament and of the 
Council by establishing the methodology for the calculation and verification of the 
carbon footprint of electric vehicle batteries    
EN 1  EN ANNEX  
Methodology for calculation and verification of the carbon footprin t of electric vehicle 
batteries  
1. DEFINITIONS  
For the purposes of this Annex the following definitions shall apply:  
(1) ‘carbon footprint study ’ means  the study referred to in point 2 , second 
paragraph, point (h), of part B and point 2 , point 1, third  paragraph, point (h), 
of Part C of Annex VIII  to Regulation (EU) 2023/1542 ; 
(2) ‘public version of the carbon footprint study ’ means  the study referred to in 
Article 7(1) , point (g), of Regulation (EU) 2023/1542 ; 
(3) ‘active material precursor’ means  material required for the synthesis of active 
materials, either cathode active material precursors or anode active material 
precursors ; 
(4) ‘elementary flows’ means the material s or energy entering the system being 
studied that ha ve been drawn from the enviro nment without previous human 
transformation, or material or energy leaving the system being studied that is 
released into the environment without subsequent human transformation.;  
(5) ‘dataset ’ means a document or file with life  cycle information of a specifie d 
product or other reference such as a process, covering its descriptive metadata 
and either its quantitative life  cycle inventory in case of a life cycle inventory 
(‘LCI’) result dataset or its carbon footprint in case of a life cycle impact 
assessment (‘ LCIA’) result dataset ; 
(6) ‘company -specific dataset ’ means a dataset describing a company -specific 
process, where all the activity data are company -specific, and which  relates to a 
specific battery model produced in a specific production plant ; 
(7) ‘most representative secondary dataset’ means t he secondary dataset having the 
highest  technological representativeness (‘TeR’) quality rating or, if there are 
several datasets with the same TeR, the one with the highest geographical 
representativeness (‘GeR’)  quality rating , or, i n the absence of information on 
the geographical provenience of the material  concerned , the one represent ing 
the global average ; 
(8) ‘environmental footprint (EF)-compliant dataset’ means a dataset developed in 
accordance with the Guide for EF-compliant datasets , available on the 
European Platform on Life Cycle Assessment ( LCA ); 
(9) ‘ILCD entry -level compliant dataset’ means a dataset developed in accordance  
with the compliance rules and entry -level requirements of the International 
Reference Li fecycle Data System ( ‘ILCD ’) Data Network , available on the 
European Platform on LCA,  and in accordance with  the EF Reference Packag e, 
available in the Life Cycle Data Network  on the European Platform on LCA 
(‘LCDN’), for nomenclature  and characteri sation factors  compliance ; 
(10) ‘LCI result dataset’ means  a dataset modelling a complete or partial life cycle 
of a product system that, apart from the product flow associated with the 
reference product, lists only elementary flows;   
EN 2  EN (11) ‘LCIA result dataset’ means  a dataset modelling a complete or partial life cycle 
of a product system that , apart from the  product flow associated with the 
reference product , lists only the result of the life cycle impact assessment , 
which in the case where  climate change is the only im pact category analysed  
means that the result is the amount of carbon dioxide (‘CO2’)-equivalent ;  
(12) ‘partially disaggregated dataset’ means a dataset with a LCI that contains 
elementary flows and activity data, and that only in combination with its 
complemen ting underlying datasets yield s a complete aggregated LCI dataset ;  
(13) ‘partially disaggregated dataset at -1 level’ means  a partially disaggregated 
dataset that contains elementary flows and activity data for one level down in 
the supply -chain, while all com plementing underlying datasets are in their 
aggregated form ; 
2. CALCULATION RULES  
The carbon footprint of electric vehicle batteries shall be cal culated as the amount of CO 2-
equivalent emitted during the life cycle stages of the battery that are within the sy stem 
boundary, expressed in kilogram (‘kg’)  CO 2-equivalent , divided  by the total amount of energy 
provided by the battery over the battery’s service life  determined in accordance with  section  
2.1. It shall be reported in kg CO 2-equivalent/  kilowatt -hour (‘kWh ’) with a resolution of 
0,001 kg CO 2-equivalent/kWh.  
The amount of CO 2-equivalent emitted shall be determined by identifying the emissions of 
greenhouse gases related to  the materials and energy used and, where relevant,  produced  in 
the life cycle stage s of the battery that are within the system boundary, in accordance with 
section s 2.2 to 2.7. The  amount of CO 2-equivalent shall be calculated  from these emissions of 
greenhouse gases by applying the Environmental Footprint (‘EF’) 3.1 impact assessment 
method available in LCDN for the impact category “ climate change ”. 
All quantitative input and output data collected to quantify the carbon footprint shall be 
calculated in relation to the reference flow . The reference flow shall be  calcul ated as the total 
mass of battery divided by the total amount of energy provided by the battery over the 
battery’s service life , measured in kg /kWh.   
If, over the course of time, due to changes in the bill of materials, changes in the origin of the 
materials, changes in processes, changes related to the use of electricity and other auxiliaries, 
or any other changes, the amount of CO 2-equivalent emitted increases by more than 10% 
compared to the carbon footprint calculated, this shall be considered a change to the battery’s 
technical characteristics relevant for the requirements of Regulation (EU) 2023/1542 and thus 
for the new battery model a new carbon footprint shall be calculated and a new carbon 
footprint declaration shall be drawn up.  
2.1. Functional unit  
The total amount of energy provided by the battery over the battery’s service life  (‘Etotal’), 
expressed in kWh , shall be  calculated as follows:  
𝐸𝑡𝑜𝑡𝑎𝑙=𝑒𝑛𝑒𝑟𝑔𝑦  𝑐𝑎𝑝𝑎𝑐𝑖𝑡𝑦 ∙𝐹𝐸𝑞𝐶  𝑝𝑒𝑟 𝑦𝑒𝑎𝑟  ∙ 𝑦𝑒𝑎𝑟𝑠  𝑜𝑓 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛   
Where:  
(a) energy capacity  is the useable energy capacity of the battery  in kWh  at the 
beginning of life, namely the energy available to the user when discharging a  
EN 3  EN new fully charged battery until the discharge limit set by the battery 
management system ;  
(b) FEqC per year is the typical number of full equivalent charge -discharge  cycle s 
per year and equals:  
(i) 60 for batteries to be integrated into  vehicles belonging to categories M1 
and N1 in the meaning of the Regulation (EU) 2018/858  (‘light duty 
vehicles’);  
(ii) 20 for batteries  to be integrated into vehicles of category L in the 
meaning of the Regulation (EU) No. 168/2013  (‘motorcycles’);  
(iii) 250 for batteries to be integrated in vehicles of categories M2, M3, N2 
and N3 in the meaning of the Regulation (EU) 2018/858 (‘medium -duty 
and heavy -duty vehicles’);  
(iv) the most appropr iate number among  the numbers referred to in points i, ii 
and iii  for other electric vehicle batteries , selected by the manufacturer of 
the battery based on the usage pattern of the vehicle or vehicles the 
battery is to be integrated into, justified in the  public version of the 
carbon footprint study.  
(c) years of operation is determined by the commercial warranty according to the 
following rules:  
(i) the duration  of the warranty  on the battery in years applies ; 
(ii) if there is no specific warranty  on the batt ery, but a warranty  on a vehicle 
in which the battery will be used , or parts of a vehicle that include the 
battery , the duration  of that warranty  applies ; 
(iii) by way of derogation of points i) and ii), i f the duration  of the warranty  is 
expressed in both years and kilometres whichever one is reached first, the 
shortest number of the two in years applies . For this purpose, a 
conversion factor of 20.000 km equalling one year shall be applied for 
batteries to be integrated into light-duty vehicles; 5.000 km equalling one 
year for batteries to be integrated into motorcycles; and 60.000 km 
equalling one year for batteries to be integrated into  medium -duty and 
heavy -duty vehicles;  
(iv) if the battery is used in multiple vehicles and the resu lts of the approach 
in point ii) and, where applicable, iii) would be different between those 
vehicles, the shortest resulting warranty  applies ; 
(v) only warranti es that are related to a remaining energy capacity of 70% of 
the useable energy capacity of th e battery in kWh  at the beginning of life 
or higher of its initial value shall be taken into account in points i ) to iv). 
Warranties that explicitly exclude any individual components that are 
essential for the proper functioning of the battery or that rest rict the use 
or storage of the battery apart from conditions that are within the typical 
use of such batteries shall not be taken into account in points i ) to iv); 
(vi) if there is no warranty  or only a warranty not compliant with the 
requirements under po int (v), a figure of five years shall be used, except 
for cases where a warranty is not applicable, such as where there is no 
transfer of ownership of the battery or vehicle, in which case the  
EN 4  EN manufacturer of the battery shall determine  the number of years  of 
operation and justify it in the public version of the carbon footprint study . 
2.2. System boundar y and cut -off rules  
2.2.1.  The following life cycle  stages shall be included in the system boundar y: 
(a) Raw material acquisition and pre -processing  
This life cycle  stage  covers all activities  prior to the main product production stage , including : 
(a) the extraction of resources from nature and their pre -processing until 
their use in product components entering through the gate of the first 
facility  falling under the main product production life cycle stage ; 
(b) transport of raw materials and intermediate products within , between and 
from extraction and pre -processing facilities until the first facility falling 
under the main product production life cycle stage ; 
(c) the productio n of the cathode active material precursors, anode active 
material precursor s, solvents for the electrolyte salt, the pipes and the 
fluid for the thermal conditioning system ; 
All activities and  elementary flows related to the management of the w aste generated during 
this life cycle stage shall be included in calculation of the carbon footprint of this life cycle 
stage.  
(b) Main product production  
This life cycle stage covers the manufacturing of the battery including that of all components 
that are physic ally contained in or permanently attached to the battery housing.   
This life cycle stage  covers  the following activities :  
(a) cathode active material production;  
(b) anode active material production , including the production ofgraphite and 
hard carbon  from its p recursors ; 
(c) anode and cathode production, including the mixing of ink components, 
coating of ink on collectors, drying, calendaring, and slitting;  
(d) electrolyte production, including the electrolyte salt mixing;  
(e) assembling the housing and the thermal conditioning   system;  
(f) Assembl ing the cell components into a battery cell, including 
stacking/winding of electrodes and separator, assembling into a cell 
housing or pouch, injection of electrolyte, closing of cell, testing and 
electrical formation;  
(g) Assembling the cells into modules/pack including electric/electronic 
components, housing, and other relevant components;  
(h) Assembl ing the modules with electric/electronic components, housing, 
and other relevant components into a finished battery;  
(i) transport op erations of the final and intermediate products to the site 
where they are used.  
The elementary flows related to the management of the w aste generated during this life cycle 
stage shall be included in calculation of the carbon footprint of this life cycle stage.   
EN 5  EN (c) Distribution  
This life cycle stage covers  the transport of the battery from the battery manufacturing site to 
the point of placing the battery on the market . Storage operations are not covered . 
(d) End of life and recycling  
This life cycle stage begins when the battery or the vehicle  in which the battery is 
incorporated is disposed of or discarded by the user and ends when the battery concerned is 
returned to nature as a waste product or enters another product’s life cycle as a r ecycled input.  
This life cycle stage covers at least the following activities : 
(a) battery waste collection ; 
(b) battery dismantling ; 
(c) thermal or mechanical treatment, such as milling of the waste 
batteries ; 
(d) battery cell recycling  such as pyrometallurgical and 
hydrometallurgical treatment ; 
(e) separation and conversion into recycled material, such as recycling 
of the aluminium from the casing ; 
(f) printed wiring board ( ‘PWB ’) recycling ;  
(g) energy recovery and disposal.  
The impacts of the transport of the waste vehicle to the vehicle dismantler , of the transport of 
the waste batteries from the vehicle dismantler to the disassembling site , of the pre -treatment 
of the waste batteries, such as extraction from vehicle, of discharging and sorting, and of the 
dismantling of the batte ry and its components, are not covered , while the process es 
themselves are  included in the mass balance . 
2.2.2.  The following  are not covered by any of  the life cycle stages : 
(a) manufacturing of capital goods, including equipment ; 
(b) production of packaging mate rials;  
(c) any component , such as of the thermal conditioning  system , not 
physically contained in or permanently attached to the housing ; 
(d) auxiliary inputs to manufacturing plant s that are not directly related 
to the battery production process, including  heating and lighting of 
associated office rooms, secondary services, sales processes, 
administrative and research departments ;  
(e) the assembly of the battery within the vehicle . 
2.2.3.  A general cut -off of 1% in mass may be applied to material inputs per system 
component , by neglect ing input and output flows   that make up less than 1% to the total mass 
of the system component . 
The cut -off ma y be applied to the following system components  in the main product 
production life cycle stage : 
(a) battery cell anode;  
(b) battery cell cathode;  
(c) battery cell electrolyte;   
EN 6  EN (d) battery cell housing;  
(e) the battery cell components other than the ones listed in points (a) to (d) 
combined;  
(f) battery module housing;  
(g) battery module electronics;  
(h) battery pack system housing;  
(i) battery packs electronics;   
(j) battery pack thermal conditioning  system.  
The cut -off may be applied to the following system components in the raw material 
acquisition and pre -processing life cycle stage:  
(a) mining ; 
(b) beneficiation or ore processing , from ore to co ncentrate ; 
(c) primary extraction , either pyrometallurgical or hydrometallurgical ; 
(d) refining ; 
(e) finishing . 
Grinding media in the raw material acquisition and pre -processing life cycle stage  shall be 
accounted for  even if it might fall under the cut -off criteria.  
If a cut -off is applied, the mass gap shall be closed  on system component level by adding the 
missing mass to the  material input flow with the highest specific carbon footprint  on the 
system component level concerned . The carbon footprint study shall mention i f and where the 
cut-off of 1% in mass has been applied.  
2.3. Data collection requirements and quality requirements  
The data collection and modelling  for all the  processes included in the main product 
production and the distribution life cycle stage s shall be done in accordance with section  
2.3.1 . 
The data collection and modelling  for the following processes shall be done in accordance 
with section  2.3.2:  
(a) production of cathode active material precursors: cobalt, nickel, iron , lithium, 
vanadium and titani um, whether metallic or as salts;  
(b) production of anode active material precursors: graphite  precursors , hard 
carbon  precursors , lithium, silicon , titanium  and rare earths , whether, where 
applicable, metallic or as salts ; 
(c) production of electrolyte salt and precursors: LiPF 6, LiTFSI  and lithium salts ; 
(d) production of copper ; 
(e) production of aluminium ;  
(f) production of steel.  
For the processes  not listed in  the first, second and third  paragraphs  of this section , the data 
collection and modelling shall be done in acc ordance with section  2.3.3.  
EN 7  EN 2.3.1.  Mandatory company -specific processes  
Company -specific data  shall  be collected in accordance with section  2.3.5.  
The manufacturer of the battery shall ensure that the company -specific data is communicated 
in any of the following methods : 
(a) suppliers provide  to the manufacturer the complete LCI of the process , 
including elementary flows, energy consumption, input material , and the 
recycled content ‘R1’ referred to in section  2.6, and the information required for 
the carbon footprint  study  as specified in section  3.1;  
(b) suppliers provide the manufacturer  with a company -specific  dataset ;  
(c) suppliers provide the complete LCI of the process , including  elementary flows, 
energy consumption, input material , and the recycled content  ‘R1’ referred to in 
section  2.6, and the information required  for the carbon footprint  study  as 
specified in section  3.1 to a third -party , such as a  data management company , 
who combines the inputs from different suppliers  and provides the 
manufacturer  a compan y-specific dataset for different processes.  
Where the manufacturer communicates the company -specific data in accordance with point 
(b), the manufacturer shall ensure that the notified body receives from the manufacturer’s 
suppliers all the information specified in section 3.1.1 when the manufacturer lodges its 
application for assessment by the notified body. The manufacturer shall also ensure  that a 
market surveillance authority receives such information  upon request . 
Where the manufacturer communicates  the company -specific data in accordance with point 
(c), the manufacturer shall ensure that the notified body receives from its suppliers or from the 
third -party all the information specified in section 3.1.1 when the manufacturer lodges its 
application fo r assessment by the notified body. The manufacturer shall also ensure that a 
market surveillance authority receives such information  upon request . 
Company -specific datasets communicated by the suppliers to the manufacturer shall be 
accompanied with the information needed by the  manufacturer or another of it s suppliers to 
incorporate  the dataset into its carbon footprint  mode l and shall contain at least the following 
information :  
(a) a precise  description of the product for which the carbon footprint informatio n is 
valid, including its origin and a n unambiguous identifier ; 
(b) the total carbon footprint  declared per unit of mass  of the product , in kg CO 2-
equivalent per kg,  or per unit of energy , in kg CO 2-equivalent per kWh ; 
(c) the carbon footprint for each  applicable life cycle stage listed  in section  2.2.1; 
(d) parameters related to the quality of the product  that affect its carbon footprint , such  
as purity  or specific capacity ; 
(e) the specific content and the carbon footprint  of metals  and metal salts  that are 
targeted by the default battery cell recycling process referred to in section 2.6 , at 
least regarding  steel, aluminium, copper, cobalt, nickel, manganese, lithium, 
graphite, silicon, titanium, vanadium, silver, gold , platinum group metals  and 
phosphorous . If such metals and metal salts contain recycled content, the carbon 
footprint of EV_Mat and Erecycled _Mat as defined in section 2.6  shall be provided.    
EN 8  EN 2.3.2.  Non-mandatory most relevant processes  
If at least one secondary dataset  with a  Technological Represent ativeness  (‘TeR’)  quality 
rating equal  to or lower  than four determined in accordance with section  2.3.6 is available in 
the datastock  dedicated to the carbon footprint of batteries in the Life  Cycle Data Network on 
the European Platform on LCA (‘ carbon footprint datastock’ ) one of the following methods 
shall be chosen  for data collection and modelling : 
(a) the most representative secondary dataset  in the carbon footprint datastock  
shall be used. If the dataset is a partially disaggregated , the electricity dataset 
or datasets connected to the core process one level down the supply chain at -1 
level may be changed for the average electricity consumption mix of the 
country where the process is occurring , modelled  in accordance with section  
2.4. Such choice  shall be duly justif ied in the carbon footprint  study ; 
(b) a company -specific dataset with a Data Quality Rating (‘ DQR ’) equal to or 
lower than two. In such case, section  2.3.1 shall apply.  
If no secondary dataset with a TeR  equal to or lower than four is available in the carbon 
footprint datastock , one of the following methods  shall be chosen  for data collection and 
modelling : 
(a) a secondary dataset in line with  the following hierarchy:  
(i) the most representative EF -compliant dataset available in LCDN . If the 
dataset is a partially disaggregated , the electricity dataset or datasets 
connected to the core process one level down the supply chain at -1 level 
may be changed for the average electricity consumption mix of the 
country where the process is occurr ing, modelled in accordance with 
section 2.4 . Such  choice  shall be duly justif ied in the carbon footprint  
study ;  
(ii) a representative EF -compliant dataset from any other source ;  
(iii) a representative ILCD entry -level compliant dataset either from  LCDN or 
from any other source.  
(b) a company -specific dataset with a DQR equal to or lower than three . In such 
case, t he methods  in section  2.3.1 shall apply.  
For each process, the method  selected shall be detailed  in the carbon footprint  study, 
including  any relevant assumption s and justification s such as the  choice of a proxy  in the case 
of TeR equalling four. 
2.3.3.  Other processes  
If one or more secondary dataset s with a TeR quality rating equal to or lower than four 
determined in accordance with section  2.3.6 are available in the carbon footprint datastock , 
the most representative secondary dataset in the carbon footprint datastock shall be used . 
If no secondary dataset with a TeR quality rating equal  to or lower than four is available in the 
carbon footprint d atastock , a secondary dataset in line with  the following hierarchy shall be 
used:  
(a) the most representative EF -compliant dataset available in LCDN ; 
(b)  a representative EF -compliant dataset from any other source ; 
(c) a representative ILCD entry -level compliant dataset either from  LCDN or from 
any other source.   
EN 9  EN All the secondary datasets used shall be  reported in the carbon footprint study . 
2.3.4.  Company -specific datasets  
Company -specific datasets  shall comply with the follow ing requirements:  
(a) the modelling shall be  done in accord ance with  rules set in th is Annex ; 
(b) the data format shall be compliant with the ILCD data format available in 
LCDN;  
(c) the nomenclature of the elementary flows shall be  aligned with the EF 3.1 
reference package for the carbon footprint of batteries available in LCDN or the 
process datasets and product flow, the nomenclature shall be compliant with 
the ILCD Handbook Nomenclature and other conventions , available via the 
European Platform on LCA ; 
(d) h they shall include the DQR and the values of the three DQR criteria ,  
calculated in accordance with section  2.3.6; 
(e) the meta -data information shall compl y with the requirements for meta -data 
information set out in the Guide for EF -compliant datasets, availa ble on the 
European Platform on LCA;  
(f) the system boundaries of cradle -to-gate model s shall not include the 
distributio n and end of life and recycling life cycle stage s and only the material 
input of the circular footprint formula referred to  in section 2.6 shall apply ; 
(g) in case of a LCI result  dataset, the dataset shall include the LCI results and the 
LCIA results of the climate change impact category expressed in kg of CO 2-
equivalent ;  
(h) in case of a LCIA  result  dataset, the dataset shall include the LCIA results of 
the climate change impact category expressed in kg of CO 2-equivalent . 
2.3.5.  Company -specific  data 
The company -specific data to be collected for the creation of company -specific datasets shall 
include all known inputs and outputs for the processes  concerned , including:  
(a) the following i nputs:  
(i) material inputs that end up in the product , including  minerals and metals, 
semi -finished materials  and chemical feedstocks . If materials are used in 
solution state,  the specific concentration shall be provided.  The specific 
concentration data on the metal and on other elements, either 
concentration or specific metal content shall be provided ; 
(ii) energy that is consumed directly and indirectly in the processing plan t, 
such as electricity, steam, thermal energy required by the process, and 
energy and fuels required for auxiliary activities such as transport or 
forklift ing within the plant premises ; 
(iii) auxiliaries and any other material inputs required for the manuf acturing 
process , such as chemicals, cleaning material, lubricants,  and 
refrigerants ; 
(iv) transport distances and means of transport ; 
(v) any elementary flow .  
EN 10  EN (b) the following o utputs:  
(i) any material output, including wastewater ; 
(ii) any elementary flow,.  Emissions that are not accounted for in  the 
corresponding energy process dataset and that are not monitored via 
measurements shall be estimated based on stoichiometric calculations . 
Company -specific data shall be the  average  of one year . However, the data may be the 
average of  a different period if the process concerned has not yet been running for a full year 
or exceptionally in another case justified in the carbon footprint study.  
A production process may be divided into sub -processes. The company -specific data may be 
collected for each process or subprocess stage separately, or for the final production as a 
whole. For the outputs, direct emissions and waste streams shall be recorde d. For the inputs, 
the following  parameters shall be recorded : 
(a) specification of the input, such as ‘cobalt sulphate (CoSO 4 x7H 2O), primary, 
[provider], [country]’  
(b) unit, such as ‘kg’ 
(c) bill of material or inventory data per kg main output product , before appl ying 
the circular footprint formula (‘CFF’) referred to in section  2.6 
(d) activity data per kg main output product of the process , after applying the CFF  
(e) LCI 
(f) activity data per functional unit , after applying the CFF  
(g) Universally Unique Identifier (‘UUID’)  
(h) dataset name  
(i) dataset location  
(j) dataset type 
(k) most relevant process: ‘yes’ or ‘no’  
(l) -1 level adjusted to [country]  
(m) TeR 
(n) TiR 
(o) GeR 
(p) data source, collection method or methods, and timespan  
(q) data collection date  
(r) documentation for verification  
In the case of continuous or  semi -continuous processes the following shall apply:   
(a) measurements shall be collected at the points of consumption or emission 
directly relative to the process considered for the battery in the scope ;  
(b) the consumption of energy and auxiliaries shall prefe rably be based on an 
individual and detailed metering system that enables to attribute the energy or 
auxiliary consumption of the entire production to production lines, products, 
and time periods. Where  the energy or auxiliary consumption cannot directly 
be related to a specific product, for example  where several products  are  
EN 11  EN produced in a facility while the consumption data is not available per specific 
product, the data shall be collected as specific as possible, such as split up into 
energy or auxiliary consumption for electrode manufacturing, cell assembly, 
cell finishing, and climatisation of clean or dry rooms. Where  the energy or 
auxiliary consumption can be directly related to a specific process, the data of 
such consumption shall be used. Where  the consumption data is only available 
for several products, for example,  in case of presence of individual meters for 
cell assembly lines and only one general meter for a dry room in which several 
assembly lines produce different cells, the consumption data shall be split up 
by allocation in accordance with section  2.5.1. Where  the process concerns a 
new facility, extension of capacity or exchange of entire production line, up to 
six of the initial months may be excluded from the data collection.  
Where  activi ty data for material inputs are not available for a specific cell or battery , but only 
available aggregated for several cell products, the cell mass balance may be used to determine 
the material inputs. In this case, the resulting bill of material shall in clude all facility -specific 
yields, such as manufacturing scrap and manufacturing waste rates, including entire cells at 
the end of line testing. The corresponding yield rates shall be provided in the  carbon footprint  
study.  
Company -specific emission data may be based on direct measurements or be calculated 
combining  company -specific activity data , such as litres  of fuel consumption  in a boiler , with  
related emission factors  from established sources,  such as  a specific emissio n factor for 
combustion of that fuel . If the process concerned is covered by EU emission trading system 
monitoring rules , the quantification requirements as set out in Commission Implementing 
Regulation (EU) 2018/20661 shall apply for the processes and greenhouse gases  covered 
therein. The data may be scaled, aggregat ed or undergo other forms of mathematical treatment 
in order to bring them in line with the reference flow of the process.  
Process emissions of CO 2 and other greenhouse gas emissions from chem ical reactions shall 
be quantified from the reaction stoichiometry. If acids are obtained as by -product from 
emission abatement, subdivision shall be applied as referred to in section  2.5.1. 
All data sources and mathematical treatment s applied to the data shall be provided in carbon 
footprint  study.  
A company quality management system  such as in accordance with ISO 9001 :2015 , ISO 
14001:2015  or Regulation  (EC) No 1221/2009 of the European Parliament and the Council2, 
or equivalent shall be applied  in order to demonstrate that all the activity data have been 
correctly collected and managed, and that they are representative of a yearly average  or other 
period referred to  of the process  in scope.  
The template in Table 1 may be used for the data collec tion for each  of the process stages  in 
the raw material acquisition and pre -processing life -cycle stage.  
                                                 
1 Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and 
reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament 
and of the Council and ame nding Commission Regulation (EU) No 601/2012  (OJ L 334, 31.12.2018, p. 
1, ELI: https://eur -lex.europa.eu/eli/reg_impl/2018/2066/oj ) 
2 Regulation (EC) No 1221/2009 of the European Parliament and the Council of 25 November 2009 on 
the voluntary participation  by organisations in a Community eco -management and audit scheme 
(EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 
2006/193/EC  (OJ L 342, 22.12.2009, p. 1 , ELI:  http://data.europa.eu/eli/reg/2009/1221/oj  )  
EN 12  EN Table 1  
Generic data collection template for the raw material acquisition and pre -processing  life 
cycle stage  
Material  Unit  Data  Specification  
Inputs  
Main input (ore, matte, etc.)    Not applicable  in case of company -specific 
mining  
Electricity    In accord ance with  section  2.4 
Fuels for transport and 
machinery    Such as diesel, LNG  or hydrogen  
Fuels for (process) heat 
generation    Such as n atural gas, coal / hydrogen  
External heat supply ( heat and 
steam  respective of fuel)    If heat is sourced externally  
Explosives     
Filling or structural material  for 
production    Such as  cement for backfilling  
Acids    Such as sulphuric acid for acid leaching  
Sulphur  or H 2S   For on -site sulphuric acid production  
Neutralizer or slagging agents    Such as lime, limestone, NaOH  or MgO  
Electrodes    Such as graphite electrodes  
Reductants    Such as c oal, charcoal  or hydrogen  
Chemicals    Bulk chemicals such as frother, dispersants 
or flocculants. Other chemicals may be 
aggregated and  added to the major bulk 
chemicals . 
Tyres    For specific machines at the mining stage  
Technical gases    Such as  nitrogen  or oxygen, if purchased 
externally  
Grinding media    Such as high strength steel balls or rods  
Transport of input materials    Such as by truck, train, bark . Standard 
distances may be used . 
Outputs  
Main product    Such as ore mined, matte, concentrated  
EN 13  EN ore, final metal  or metal salt , graphite  ore, 
intermediate product . Assay data to be 
provided for specific metal contents  or 
concentrations of ores or minerals and 
intermediate  products  
By-products    Such as sulphuric acid  or other metals or 
metal salts than  the main product. 
Allocation in accord ance with section  2.5 
Waste rock     
CO 2 (fossil) and other GHG 
emissions    Based on fuels and e xplosives  if 
combustion  emissions are not considered 
in the corresponding  fuel or energy dataset, 
reductants, electrodes and  other reactions 
where CO 2 emissions occur , such as 
neutralization or precipitation with 
limestone  
2.3.6.  Data quality rating s 
A Data Quality Rating (‘DQR’ ) shall be calculated for the declared value of the carbon 
footprint in accord ance with  the following procedure : 
(a) determine the qualit y rating  for each of the three  DQR criteria  of Technological 
Representativeness ( ‘TeR’), Geographical Representativeness ( ‘GeR’), Time -
related Representativeness ( ‘TiR’) for all the company -specific and secondary  
datasets used in the model  in accordance wi th Table 2; 
(b) calculate the carbon footprint of each process by multiplying the carbon 
footprint of the dataset by the corresponding activity data ;  
(c) calculate the carbon footprint contribution , expressed in percentage , of each 
process. The carbon footprint contribution is the ratio between the carbon 
footprint of the process divided by the sum of the values  of all processes . In 
case a process has a negative carbon footprint, take the absolute value for this 
process rather than the negative value , including in the denominator ; 
(d) calculate the value of each DQR criteri on of the declared value of the carbon 
footprint as a weighted average  of the quality ratings of the DQR criterion 
concerned, weighted by the carbon footprint contribution of each process 
determine d in point  (c);  
(e) calculate the DQR of the declared value of the carbon footprint  as the sum of 
the values of the three DQR criteria divided by three.  
The DQR and the values of TeR, GeR, and TiR of the carbon footprint  shall be provided in 
the public  version of the carbon footprint  study .  
The DQR of company -specific datasets  shall be calculated with the following procedure:  
(a) determine the quality rating for each of the three DQR criteria of Technological 
Representativeness (‘TeR’), Geographical Representativeness (‘GeR’), Time -
related Representativeness (‘TiR’) for all the company -specific and secondary 
datasets  used in the model of the company -specific dataset conce rned in 
accordance with  Table 2;  
EN 14  EN (b) calculate the carbon footprint of each process  by multiplying the carbon 
footprint of the dataset  by the corresponding activity data ;  
(c) calculate the carbon footprint contribution, expressed in percentage, of each 
process. T he carbon footprint contribution is the ratio between the carbon 
footprint of the process divided by the sum of the values of all processes. In 
case a process has a negative carbon footprint, take the absolute value for this 
process rather than the negativ e value , including in the denominator;  
(d) calculate the value of each DQR criterion of the declared value of the carbon 
footprint of the  company -specific dataset concerned  as a weighted average of 
the quality ratings of the DQR criterion concerned, weighted b y the carbon 
footprint contribution of each process determined in point (c);  
(e) calculate the DQR of the declared value of the carbon footprint of the 
company -specific dataset concerned  as the sum of the values of the three DQR 
criteria divided by three.  
Table 2 
Evaluation of the  DQR criteria  
Quality 
rating  TiR dataset TeR dataset GeR dataset 
1 For secondary datasets 
used in the modelling, 
the reference year of the 
carbon footprint  is within 
the time validity of the 
secondary dataset.  
For company -specific 
datasets or if the 
secondary dataset does 
not provide any 
information on validity, 
such as in the case of 
ILCD -compliant 
datasets, the reference 
year of the carbon 
footprint is equal to the 
reference year of the 
dataset.  The technology 
concerned  is the same as 
the one in scope  of the  
dataset.  The process modelled 
takes place in the 
country for which the 
dataset is valid.  
2 For secondary datasets 
used in the modelling, 
the reference year of the 
carbon footprint  is 
maximum 2 years 
beyond th e time validity 
of the secondary dataset.  
For company -specific 
datasets or if the 
secondary dataset does 
not provide any 
information on validity, The te chnolo gy 
concerned  is included in 
the mix of technologies 
in scope of the dataset, 
yet with some limited 
differences in the 
production pathways.  The process modelled 
takes place in the  
geographical  region  for 
which the dataset  is 
valid.   
EN 15  EN the reference year of the 
carbon footprint is 
maximum 2 years after 
the reference year of the 
dataset.  
3 In case of secondary 
datasets used in the 
modelling, the reference 
year of the carbon 
footprint is maximum 3 
years beyond the time 
validity of the secondary 
dataset.  
In case of company -
specific datasets or if the 
secondary dataset does 
not provide any 
information on validity, 
the reference year of the 
carbon footprint is 
maximum 3 years after 
the reference year of the 
dataset.  The  technology 
concerned  is included in 
the dataset, with 
significant differences in 
the production pathway . The process modelled 
takes place in one of 
the geographical 
regions where the 
dataset is valid for, 
such as in the case of a 
global dataset.  
 
4 In case of secondary 
datasets  used in the 
modelling , the reference 
year of the carbon 
footprint is maximum 4 
years beyond the time 
validity of the secondary 
dataset.  
In case of company -
specific datasets or if the 
secondary dataset does 
not provide any 
information on validity, 
the reference year of the 
carbon footprint  is 
maximum 4 years after 
the reference year of the 
dataset.  The technology 
concerned  is similar, 
including in terms of 
systems boundaries and 
carbon footprint, to the 
modelled  technologies  in 
the dataset, meaning a 
technological proxy . The process modelled  
takes place in a country 
that is not included in the 
geographical region  or 
regions  for which the 
dataset  is valid, but it is 
estimated that there are 
sufficient similarities 
based on expert 
judgement.  
5 In case of secondary 
datasets  used in the 
modelling , the reference 
year of the carbon 
footprint is more than 4 
years beyond the time 
validity of the secondary 
dataset.  
In case of company -
specific datasets or if the The technology 
concerned  is d ifferent  
from those included in 
the scope of the dataset . In all other cases not 
listed on 1 -4.  
EN 16  EN secondary dataset does 
not provide any 
information on validity, 
the referen ce year of the 
carbon footprint  is more 
than 4 years after the 
reference year of the 
dataset.  
Where chemicals are aggregated and added to the major bulk chemicals , as referred to in 
Table 1, the TeR is equal to 4.  
If the electricity dataset or datasets connected to the core process at ‘ -1 level’ are changed for 
the average electricity consumption mix , the GeR of the dataset shall b e calculated as follows:  
𝐺𝑒𝑅 =𝐺𝑒𝑅 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 −(𝐺𝑒𝑅 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 −𝐺𝑒𝑅 𝑚𝑜𝑑𝑖𝑓𝑖𝑒𝑑 ,−1)∙𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 ,−1  
Where:  
(a) 𝐺𝑒𝑅 original  is the GeR of the secondary dataset before changing the dataset 
describing the electricity consumption in the –1 level, in accordance with Table 
2;  
(b) 𝐺𝑒𝑅 modified, -1 is the GeR of the dataset describing the electricity consumption in 
the ‘-1 level’ afte r the adjustment ;  
(c) 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 original, -1 is the contribution, expressed as a percentage , of the 
carbon footprint impact of the electricity consumption in the ‘ -1 level’ 
compared to the total carbon footprint of the secondary dataset.  
2.4. Electricity modelling  
The carbon footprint of the consumption  of electricity shall be that of  the national a verage 
electricity consumption mix , which shall be determined  in accordance with section  2.3.3 . 
By way of derogation from the first paragraph , the c arbon footprint of directly connected  
electricity shall apply in accordance with section  2.4.1.  
2.4.1.  Directly connected  electricity  
The carbon footprint of directly connected  electricity shal l apply if the electricity is supplied 
to the process in question  from  a production asset within the same installation  or via a direct 
line as defined as defined in Article 2, point (41), of Directive (EU) 2019/944 of the European 
Parliament and of the Council .3 
If the energy -consuming processing plant is connected to the electricity grid and electricity is 
sourced from the grid in addition to directly connected  generation , including during times of 
low directly connected  generation, all energy sourced from the grid shall be accounted for by 
the carbon footprint of the national a verage electricity consumption mix  determined  in 
accordance with  section  2.3.3. The maximum amount of directly connected  electricity that 
may be claimed in a year is the difference between the yearly total amount of e lectric ity 
produced and the yearly amount of e lectricity  injected in the grid. Evidence  for the values of 
directly connected  electricity shall be provided in the carbon footprint study .  
                                                 
3 Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common 
rules for the internal market for electricity and amending Directive 2012/27/EU (OJ L 158, 14.6.2019, 
p. 125 , ELI : http://data.europa.eu/eli/dir/2019/944/oj)   
EN 17  EN If contractual instruments of any type, related to the amount of directly connected  electricity 
intended to be claimed for the carbon footprint, have been sold to a third party, then the 
amount of directly connected  electricity for which contractual instruments were sold  to a third 
party shall be accounted for by the carbon foot print of the national average electricity 
consumption mix determined in accordance with section 2.3.3 . 
No credit shall apply  if the amount of electricity produced exceeds the amount consumed 
within the defined system boundary . 
The carbon footprint of the  electricity production per energy type and country  or region , such 
as the  production of 1 MWh solar energy in the corresponding country  or region , shall be 
determined in accordance with section  2.3.3. Datasets describing medium -voltage  cases may 
be used for  low-voltage  cases , neglecting the conversion losses.  
2.5. Allocation rules  
2.5.1.  Allocation of multi -functional processes  
If a process or facility provides more than one function, that is,  it delivers several goods or 
services (‘co -products’), all inputs and emissio ns linked to the process shall be partitioned 
between the product of interest and the other co -products  in line with the following hierarchy, 
with specific exceptions and requirements as detailed in this section :  
(a) subdivision , by splitting up the process into subprocess es that can be assigned 
unambiguously to one single product flow ; 
(b) allocation based on a relevant underlying physical relationship such as mass or 
energy . This shall be based on the properties that most closely represent the 
drivers for the c orresponding input, and duly be justified and documented in 
the carbon footprint study ; 
(c) economic allocation.  
By way of derogation from the first paragraph , economic allocation shall always be applied 
when the price difference between at least two of the d ifferent outputs is higher than a factor 
of ten. Such price differences shall be calculated based on a 10-year global price average for 
metals, ores and metal salts, and five -year global price averages for all other commodities. A 
shorter time span may be used if evidence is provided  that the global prices are not available 
for 10 years and 5 years, respectively.  
Economic allocation shall be done based on the following values:  
(a) 10-year global price averages for metals, ores and metal salts ; 
(b) five-year global price averages for all other commodities ; 
(c) five-years average for plant -specific revenues ;  
(d) five-year average process costs for recycling and waste treatment processes . 
All allocation factors, the approach for calculating them and the underlying data source s shall 
be disclosed in the carbon footprint  study. If the process has been operative for shorter time, a 
shorter time span of minimal one year  may be used to determine revenues or process costs if 
duly justified in the carbon footprint  study. If shorter time spans are used for global prices, 
revenues, or process costs , the carbon footprint calculation  shall be updated at the latest when 
sixty months average values are available .  
EN 18  EN 2.5.2.  Allocation o f energy and auxiliary inputs of production lines  
If company -specific data is collected for energy auxiliary inputs or other consumables from a 
plant where  subdivision is not possible  among the different production lines because  only one 
monitoring device  or energy meter  is installed  for several productio n lines , allocation may be 
applied if the production steps, production equipment, and the products themselves are 
similar, such as for battery cells with the same geometry, but with different properties.  
In such case, t he following hierarchy shall be used:  
(a) allocation by mass or other physical propertie s that most closely represent the 
drivers for the corresponding input . For cell manufacturing processes, 
allocation by mass may only be applied if all cell products have the same 
geometry, such as pouch, cylin drical or prismatic, and the same size, such as 
‘cylindrical 18650’ ; 
(b) allocation using the installed capacity or another appropriate criterio n. For cell 
manufacturing processes, the cell energy capacity expressed in kWh shall be 
used when point ( a) is not a pplicable.  
The applied method shall be reported and documented in the carbon footprint study, including 
the justification thereof . In all cases, the sum of the allocation shall equal the total  measured  
consumption . 
2.5.3.  Allocation and modelling of the battery housing in electric vehicle  batteries  
Where  the battery housing also provid es the function of adding significant torsional stiffness 
to the vehicle , the modelling of the battery housing may be done as follows, in hie rarchical 
order, if corresponding justification is provided in the public version of the carbon footprint 
study:  
(a) physical partitioning : the components of the housing that provide function of 
additional torsional stiffness to the electric vehicle and that a re not contributing 
to functions of holding the cells or modules or of integrating the battery 
thermal conditioning  system or insulation  shall be excluded from the system 
boundary ; 
(b) virtual housing approach: when physical partitioning is not feasible, the size of 
the housing shall be re -calculated in accord ance with  the size of the battery and 
a reference thickness for each material. Th is calculation shall be modelled as  
follows : 
(i) based on the actual length ( ‘L’), the width ( ‘W’) and the height ( ‘H’) of 
the battery housing, the area of the virtual housing shall be calculated as:  
𝐴𝑟𝑒𝑎 =(𝐿∙𝑊)∙2+(𝑊∙𝐻)∙2+(𝐿∙𝐻)∙2  
(ii) the materials to model the virtual housing shall be the same as used in the 
real housing. In addition , if only one material is used i n the real housing, 
the virtual housing shall be considered as made of such material. If more 
than one material is used in the real housing, only those materials 
accounting for at least 95% of the weight of the real housing shall be 
considered. Those mater ials shall be selected in decreasing order of 
importance, from the material contributing most to the material 
contributing the least in terms of weight, until the minimum threshold of 
95% is reached. Once the materials are selected, the mass of the differe nt 
materials shall be normalized to 100%.   
EN 19  EN (iii) the “Weight” of each material in the virtual housing shall be calculated 
as: 
 𝑊𝑒𝑖𝑔 ℎ𝑡𝑚𝑎𝑡 _𝑖=𝐴𝑟𝑒𝑎 ∙𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒 𝑚𝑎𝑡 _𝑖∙𝑡𝑚𝑎𝑡 _𝑖∙𝜌𝑚𝑎𝑡 _𝑖 
Where:  
– Area  is the area of the virtual housing, calculated in accord ance 
with point (a)  
– Percentage mat_i is the proportion of material i, calculated  in 
accord ance with  point (b)  
– tmat_i is the reference thickness of material i 
– mat_i is density of material i 
The following reference thickness values shall be used for the materials  concerned : 
(a) for aluminium : 2,5 millimet re (‘mm’);  
(b) for steel: 1,75 mm;  
(c) for carbon fibres based material: 2 ,02 mm.  
For other materials, an appropriate reference thickness shall be used.  
The implementation of the virtual housing approach shall be reported in detail in the carbon 
footprint  study, including all assumptions used, with details of the model and experimental 
values used , including  details concerning the  reference thickness values  for any materials 
other than aluminium, steel or carbon fib res based material . 
A value of torsional stiffness of the vehicle with battery housing and a value of torsional 
stiffness of the vehicle without battery housing shall be reported in the carbon footprint  study. 
If the torsional stiffness with battery housing is more than 10% higher than the stiffness 
without battery housing , then the battery housing shall be  considered to contribut e 
significantly  to the stiffness of the vehicle.   
For a battery  used in different vehicle models, the approach in this section can only be applied  
if there is a significant contribution to the stiffness for all vehicle models the battery is used 
in.  
2.6. Recycled content and end  of life modelling  
The recycled content and the waste generated during all the life  cycle stages shall be modelled 
with the use of the circular footprint formula ( ‘CFF’) and shall be reported at the life  cycle 
stage where the waste generation occurs.  This section  describes how to apply the CFF to th e 
recycled content and to the end  of life and recycling life cycle stage of the battery in scope. 
For any other case, section  4.4.8 of Annex I to Commission Recommendation (EU) 
2021/2279 shall apply.  
The CFF shall not be used for any materials  or objects r ejected during the battery 
manufacturing process that are re-used as an integral part in the same process and that do not 
need to be recycle d, such as run -around  scrap. However, emissions and process inputs 
associated with their processing shall be account ed for in the corresponding life  cycle stage.  
The end of life and recycling life-cycle stage of the battery shall be modelled with the default 
battery recycling process specified in this section . A different company -specific return  rate 
may be used only for the share of batteries covered by an ownership business models where 
the property of the battery stays with the manufacturer , where contractual evidence of higher 
return  rates is provided , including evidence that the batteries covered under that rate a re  
EN 20  EN recycled in accordance with Regulation (EU) 2023/1542 . While Tables 4 and 5 provide the 
parameters of the default  battery cell recycling process , a different, company -specific battery 
cell recycling process may be applied  only for the share of the batte ries for which evidence is 
provided that they will be recycled in a specific recycl ing pl ant operating at commercial scale 
and that the specific recycling process corresponds to the battery model for which the carbon 
footprint is declared. Such  specific re cycling process shall be modelled with company specific 
data in accordance with section 2.3.5 . In case company -specific battery cell recycling process  
is applied , modified assumptions and the corresponding evidence shall be detailed  in the 
carbon footprint study . The j ustification for applying a company -specific battery cell 
recycling process shall be provided in the public version of the carbon footprint study.  
The CFF shall be applied per material, unless specified differently in the descr iption of the 
single parameters. In particular:  
(a) The impacts of the battery cell recycling shall not be allocated per material but 
shall be allocated to the full battery using an average allocation factor  per 
battery  cell; 
(b) The impacts of recycling of the  PWB shall not be allocated per material but 
shall be allocated to the full PWB using an average allocation factor  per the 
PWB.  
The contribution of the following six terms of the CFF shall be determined in accord ance with  
the equations  specified  and summed up to obtain the final result : 
(1) Impacts of using primary and secondary materials  (‘material input’) : 
∑[(1−𝑅1_𝑀𝑎𝑡
𝑀𝑎𝑡)∙𝐸𝑉_𝑀𝑎𝑡 +𝑅1_𝑀𝑎𝑡 ∙(𝐴𝑀𝑎𝑡 ∙𝐸𝑟𝑒𝑐𝑦𝑐𝑙𝑒𝑑 _𝑀𝑎𝑡 +(1−𝐴𝑀𝑎𝑡)∙𝐸𝑉_𝑀𝑎𝑡 
∙𝑄𝑆𝑖𝑛_𝑀𝑎𝑡
𝑄𝑃_𝑀𝑎𝑡)] 
(2) Impacts and credits of producing secondary materials from  dismantling, to account 
for steel and aluminium from the housing and copper from the cables 
(‘dismantling’) : 
(a) Materials from the properly collected fraction of the battery : 
𝑅𝑅𝑒𝑡𝑢𝑟𝑛 ∙∑[(1−𝐴𝑀𝑎𝑡
𝑀𝑎𝑡)∙𝑅𝑟𝑒𝑐,𝑐_𝑀𝑎𝑡∙(𝐸𝑟𝑒𝑐𝐸𝑜𝐿 _𝑀𝑎𝑡 −𝐸𝑉_𝑀𝑎𝑡∗
∙𝑄𝑆𝑜𝑢𝑡 _𝑀𝑎𝑡
𝑄𝑃_𝑀𝑎𝑡)] 
(b) Materials from the non-properly collected fraction of the battery : 
+ (1−𝑅𝑅𝑒𝑡𝑢𝑟𝑛 )∙∑[(1−𝐴𝑀𝑎𝑡
𝑀𝑎𝑡)∙𝑅𝑟𝑒𝑐,𝑛𝑐_𝑀𝑎𝑡 ∙(𝐸𝑟𝑒𝑐𝐸𝑜𝐿 _𝑀𝑎𝑡 −𝐸𝑉_𝑀𝑎𝑡∗
∙𝑄𝑆𝑜𝑢𝑡 _𝑀𝑎𝑡
𝑄𝑃_𝑀𝑎𝑡)] 
(3) Impacts and credits of producing secondary materials from the PWB recycling after 
the battery dismantling, to account for copper, gold, silver and palladium 
(‘electronics recycling’):  
𝑅𝑅𝑒𝑡𝑢𝑟𝑛 ∙(1−𝐴𝑃𝑊𝐵 )∙𝐸𝑟𝑒𝑐𝐸𝑜𝐿 _𝑃𝑊𝐵 −∑[(1−𝐴𝑀𝑎𝑡
𝑀𝑎𝑡)∙(𝑅𝑟𝑒𝑐,𝑐_𝑀𝑎𝑡 ∙𝐸𝑉_𝑀𝑎𝑡∗
∙𝑄𝑆𝑜𝑢𝑡 _𝑀𝑎𝑡
𝑄𝑃_𝑀𝑎𝑡)]  
EN 21  EN (4) Impacts and credits of producing secondary materials from the battery cell recycling, 
to account for copper, nickel sulphate  and cobalt sulphate in the default end of life 
and recycl ing life cycle stage (‘cell recycling’):  
𝑅𝑅𝑒𝑡𝑢𝑟𝑛 ∙((1−𝐴𝐵𝑎𝑡𝑡𝑒𝑟𝑦𝑐𝑒𝑙𝑙 )∙𝐸𝑟𝑒𝑐𝐸𝑜𝐿 _𝐵𝑎𝑡𝑡𝑒𝑟𝑦𝑐𝑒𝑙𝑙 )+𝑅𝑐𝑜𝑙𝑙∙∑[(1−𝐴𝑀𝑎𝑡
𝑀𝑎𝑡)
∙𝑅𝑟𝑒𝑐,𝑐_𝑀𝑎𝑡 ∙(𝐸𝑟𝑒𝑐𝐸𝑜𝐿 _𝑀𝑎𝑡 −𝐸𝑉_𝑀𝑎𝑡∗∙𝑄𝑆𝑜𝑢𝑡 _𝑀𝑎𝑡
𝑄𝑃_𝑀𝑎𝑡)] 
(5) Impacts due to energy recovery of the plastic  from the dismantling of the properly 
collected battery waste (‘energy recovery’):  
𝑅𝑅𝑒𝑡𝑢𝑟𝑛 ∙∑[(1−𝐵
𝑀𝑎𝑡)∙𝑅3,𝑐_𝑀𝑎𝑡 ∙(𝐸𝐸𝑅𝑀𝑎𝑡)] 
(6) Impacts of disposal (‘disposal’):  
– PWB, polymers, battery cell, and other materials not-being recycled , 
deriving  from the dismantling of the non -properly collected battery 
waste:  (1−𝑅𝑅𝑒𝑡𝑢𝑟𝑛 )∙∑ [(1− 𝑀𝑎𝑡 𝑅𝑟𝑒𝑐,𝑛𝑐𝑀𝑎𝑡)∙(𝐸𝐷𝑀𝑎𝑡)] 
– Other materials not -being recycled , deriving  from the dismantling of the 
properly collected battery  waste  
𝑅𝑅𝑒𝑡𝑢𝑟𝑛 ∙∑[(1−
𝑀𝑎𝑡𝑅𝑟𝑒𝑐,𝑐𝑀𝑎𝑡− 𝑅3,𝑐𝑀𝑎𝑡)∙(𝐸𝐷𝑀𝑎𝑡)] 
Where : 
(a) AMat is the material -specific allocation factor of burdens and credits between 
two life  cycles , the one supplying and the one using recycled material , aiming 
to reflect market realities. The values for AMat shall be taken from Table 3. In 
case a material is not included  in Table 3, reference application -specific values 
shall be taken from Part C of Annex II to Commission Recommendation (EU) 
2021/2279 . If no such values for a specific application are there available, then 
material -specific values for AMat may be used from the same source . If such 
values  of parameter AMat for the considered materials are not available  either , a 
value of 0 ,5 shall be used ; 
(b) ABattery cell is the b attery -specific allocation factor  and shall be equal to 0,2; 
(c) APWB  is the PWB -specific allocation factor and  shall be equal to 0,2; 
(d) B is the  allocation factor of energy recovery processes  and shall be equal to 0; 
(e) R1_Mat is the material -specific recycled content, meaning  the proportion of 
material in the input to the production that has been recycled from a previous 
system. R1 is by default equal to 0 for all the materials, unless evidence for a 
specific  value is provided in the carbon footprint study, based on  traceability of 
the supply -chain . Acceptable evidence shall include the documentation referred 
to in Article 8 (1) of Regulation (EU) 2023/1542 . Specific values based on 
supply market statistics are not accept able; 
(f) RReturn is the battery return rate, meaning the rate of end-of-life vehicles that are 
properly  de-registered for removal of parts and components  multiplied with  a 
100% collection of contained batteries  to be recycled in accordance with 
Regulation (EU) 2023/ 1542 . RReturn is by default equal to 0 ,8, unless evidence  
EN 22  EN is provided in the carbon footprint study for a different company -specific 
value. This may only be done for the share of batteries covered by an 
ownership business model where the property of the ba ttery stays with the 
manufacturer and evidence of such ownership model shall be provided in the 
carbon footprint study  together with evidence of the higher return rate, 
including evidence that the batteries covered under that rate will be  recyc led in 
accordance with Regulation (EU) 2023/1542 ; 
(g) Rrec,c_Mat is the m aterial -specific recycling yield  for the properly collected 
fraction of batteries , meaning  the proportion of the material in the properly 
collected fraction of batteries  that will be recycled in  a subsequent system 
taking into consideration only the recycling yield. It does not include return 
rate and dismantling efficiency. Default values for Rrec,c_Mat  are provided in 
Table 3. Different company -specific values may be used  for Rrec,c_Mat  in case a 
company -specific  battery cell recycling  is applied  and the corresponding 
evidence is provided in the carbon footprint supporting study . In case such 
company -specific values are applied, they shall be calculated as the ratio 
between the mass of the secondary material produced and the mass of the 
material entering the recycling process. In the case of copper, gold, silver or 
palladium  from  the PWB recycling , Rrec,c_Mat  refers to the kg of such material 
per kg of PWB input and only the default values provided in Table 3 shall be 
used; 
(h) Rrec,nc_Mat  is the material -specific recycling yield for the non -properly collected 
fraction of batteries, meaning  the proportion of the material in the non -properly 
collected fraction of batteries that will be recycled in a subsequent system 
taking into consideration only the recycling yield. It does not include return 
rate and dismantling efficiency. The value s for Rrec,nc_Mat  shall be taken from 
Table 3; 
(i) R3,c_Mat  is the  proportion of the material that is used for energy recovery at the 
end of life of the properly collected waste batteries. For polymers R3,c_Mat  shall 
be 100%. For other materials, R3,c_Mat  shall be 0 unless evidence for a different 
value is provided  in the carbon footprint study ; 
(j) EV_Mat is the specific emissions and resources consumed arising from the 
acquisition and pre -processing of primary material ; 
(k) Erecycled_Mat  is the specific emissions  and resources consumed arising from the 
recycling process of the recycled material. Collection, sorting, and 
transportation of the waste used to produce the secondary material are 
excluded. The allocation of a multi -material process to the single material  shall 
follow the allocation hierarchy set out in section  2.5.1. It shall include the 
management of the waste of the recycling process and the wastewater 
treatment when applicable.  In case ErecEoL_Batterycell  is modelled with a company -
specific process taking place outside Europe, the geographical scope of 
Erecycled_Mat  data shall  be changed accordingly ; 
(l) ErecEoL_Battery cell is the specific emissions and resources consumed arising from 
the battery cell recycling . ErecEoL_Batterycell  is accounted for on battery level and 
not per material. ErecEoL_Battery cell shall be modelled using the default values  
provided in Table s 4 and 5. Different company -specific recycling processes 
may be used only for the share of the batteries for which contractual evidence 
is provided that they will be recycled in a specific recycling plant and that the  
EN 23  EN specific recycling process corresponds to the battery model for which the 
carbon footprint is declared. In this case, the company -specific battery cell 
recycling process shall refer to the recycling plant operating at the time of the 
battery being placed on the market. The mass and composition of the battery 
used for the company -specific battery cell recycling proce ss shall reflect to the 
mass and composition of the battery for which the carbon footprint is declared. 
The j ustification for modelling a company -specific battery cell recycling  
process shall be provided in the public version of the carbon footprint study.  . 
In case  a company -specific battery cell process is applied , the options in 
section  2.3.1 shall apply,  to be read as applying to t he recycler rather than the 
supplier.  In the default battery recycling process, d ata use shall reflect 
recycling processes t aking place in Europe ; 
(m) ErecEoL_Mat  is the specific emissions and resources consumed arising from any 
additional recycling process that is needed to produce secondary material. In 
the default battery recycling process , data use shall reflect recycling processes 
taking  place in Europe , both for the properly collected waste batteries and the 
non-properly collected waste batteries.  In case ErecEoL_Batterycell  is modelled with 
a company -specific process taking place outside Europe, the geographica l 
scope  of ErecEoL_Mat  data in the cell recycling shall  be changed  accordingly . For 
all the outputs of the battery cell recycling process, ErecEoL_Mat  includes all the 
additional recycling processes not included in the battery cell recycling , such as 
sorting and re -melting of metal waste  from the casing  into secondary metals . It 
is equal to zero for the default battery cell recycling pro cess since the obtained 
products  in this default process do not require further post -processing ; 
(n) ErecEoL_PWB  is the specific emissions and resources consumed arising from the 
PWB recycling following the dismantling of the properly collected waste 
batteries. ErecEoL_PWB  shall  be determined in accordance with section  2.3.3 ; 
(o) E*V_Mat is the specific emissions and re sources consumed arising from the 
acquisition and pre -processing of primary material assumed to be substituted 
by recyclable materials.  E*V_Mat shall be modelled based on  the European 
average production or, when the European average production is not available, 
based on  the global average production.  However, E*V_Mat shall be equal to 
EV_Mat when EV_Mat is lower than the applied average production ; 
(p) Qp is the  quality of the primary material ; 
(q) Qsin is the quality of the ingoing secondary  material, meaning  the quality of the 
recycled material at the point of substitution.  Values for Qsin / Q p shall be taken 
from  Table 3; 
(r) Qsout is the quality of the outgoing secondary material, meaning  the quality of 
the recyclable material at the point of substitution.  Default values for Qsout / Q p 
are provided in Table 3. Higher  values are al lowed only if a company -specific 
battery cell recycling process is modelled and if evidence is provided in the 
carbon footprint study , such as through  technical specifications of the 
secondary material demonstrating  that is ‘battery -grade ’; 
(s) EER is the  specific emissions and resources consumed arising from the energy 
recovery of the polymers from the battery waste dismantl ing, for both the 
properly collected and the non -properly collected wa ste batteries , including 
both the direct emissions of the incineration plants and the credits due to the  
EN 24  EN avoided energy production . EER shall be determined in accordance with section 
2.3.3 . If the secondary datasets for energy recovery do not include the credits 
from the production of energy, the credits shall be modelled  using the lower 
heating value of the polymers  substituting the European energy mix ; 
(t) ED is the specific emissio ns and resources consumed arising from the disposal 
of waste material at the analysed product’s end  of life, without energy 
recovery.  
If datasets used for PWB recycling include the credits from the production of secondary 
material , the credits for specific  materials shall be set to zero.   
If datasets used already include the allocation with the facto r AMat, then they shall  not be 
allocated again.  
Table 3 
Default values for the parameters for the  end of life and recycling life cycle stage  
    For the properly 
collected waste 
batteries  For the non -properly 
collected waste 
batteries  
 AMat R1_Mat Qsin/Qp Rrec,c_Mat  QSout,c 
/Qp Rrec,nc_Mat  QSout,nc 
/Qp 
Al metal 
(from the 
dismantling)  0,2 0 (*)  1 0,9 1 0,9 1 
Al metal 
(cells)  0,2 0 (*)  1 0 (*)  1 0 1 
Cu metal 
(from the 
dismantling)  0,2 0 (*)  1 0,9 1 0,9 1 
Cu metal 
(cells)  0,2 0 (*)  1 0,9 (*) 1 0 1 
Fe metal 
(from the 
dismantling)  0,2 0 (*)  1 0,9 1 0,9 1 
Fe metal 
(cells)  0,2 0 (*)  1 0 (*)  1 0 1 
Polymers 
(from the 
dismantling)  0,5 0 (*)  1 0 0,8 0 0,8 
Other 
materials 
(from the 
dismantling)  0,5 0 (*)  1 0 n/a 0 n/a 
Au from 0,2 0 (*)  1 1,4  10-1 0 1  
EN 25  EN PWB  5 (**) 
Cu from 
PWB  0,2 0 (*)  1 0,11 
(**) 1 0 1 
Ag from 
PWB  0,2 0 (*)  1 9,77  
10-4 (**) 1 0 1 
Pd from 
PWB  0,2 0 (*)  1 9,31  
10-8 (**) 1 0 1 
Co salts  
(cell)  0,2 0 (*)  1 0,9 (*)  0,8 (*) 0 0,8 
Ni salts (cell)  0,2 0 (*)  1 0,9 (*)  0,8 (*)  0 n/a 
Mn salts 
(cell)  0,2 0 (*)  1 0 (*)  0,8 (*)  0 n/a 
Li salts (cell)  0,2 0 (*)  1 0 (*)  0,8 (*)  0 n/a 
Other metals 
and metal 
salts 0,2 0 (*)  1 0 (*)  0,8 (*)  0 n/a 
Graphite / 
hard carbon 
(cell)  0,2 0 (*)  1 0 (*)  0,8 (*)  0 n/a 
Other 
materials 
(cell)  0,5 
(***)  0 (*)  1 (***)  0 (***)  0,8 
(***)  0 n/a 
(*) Company -specific values may be used under the conditions set out in this section . 
(**) Value shall  be applied per kg of recycled PWB . 
(***) Additional materials may be accounted for  if a company -specific battery cell 
recycling process is modelled.  
n/a = not applicable  
Table 4 
Default values for battery cell recycling  process per kg of battery cell : pyrometallurgical 
treatment  
Component  Unit Default value  Specification / 
dataset  
Input s  
End of life 
battery cells  kg 1,00 From disassembly   
Electricity  kWh  1,00 Electricity mix    
EN 26  EN Process heat  MJ 2,288 Thermal energy 
from natural gas   
Process heat  MJ 0,237 Thermal energy 
from diesel fuel   
Limestone 
washed  kg 0,136 Limestone 
production, 
technology mix   
Silica sand  kg 0,119 Silica sand, 
production mix   
Quicklime 
(CAO)  kg 0,085 Quicklime 
production, 
technology mix   
Carbon black  kg 0,001 Carbon black 
production, 
technology mix   
Transport from 
the dissembling 
to the battery 
cell recycling 
plant  km 130 Transport by truck 
(>32 t, EURO 4);   
Transport from 
the dissembling 
to the battery 
cell recycling 
plant  km 240 Transport by train 
(average freight 
train)   
Transport from 
the dissembling 
to the battery 
cell recycling 
plant f km 270 Transport by ship 
(barge).   
Outputs   
Metal alloy  kg 0,209  To 
hydrometallurgical  
treatment   
Slag kg 0,712  Landfill of inert slag   
Emissions  kg CO 2-
equivalent  1,194  Direct process 
emissions (all 
greenhouse gases)   
Table 5 
Default values for battery cell recycling process per kg of battery cell: 
hydrometallurgical treatment.   
EN 27  EN Component  Unit Default value  Specification / 
dataset  
Input s  
Metal alloy  kg 0,34   
Electricity  kWh  0,085 Electricity mix   
Process heat  MJ 1,847 Thermal energy 
from natural gas   
Hydrochloric 
acid (100%)  kg 0,017 HCl production, 
technology mix   
Hydrogen 
peroxide 
(100%)  kg 0,305 Hydrogen 
peroxide, 
production, 
technology mix   
Soda (sodium 
carbonate)  kg 0,017 Soda production, 
technology mix   
Sodium 
hydroxide 
(100%; caustic 
soda)  kg 0,458 Sodium 
hydroxide 
production, 
technology mix   
Sulphuric acid 
aq. (96%)  kg 0,881 Sulphuric acid 
production, 
technology mix   
Water (tap 
water)  m3 0,003   
Outputs   
Recovered 
metals  kg  Such as 
aluminium, 
copper, steel and 
stainless steel  Credit for each 
specific metal 
according to its 
content in the battery 
cell and parameters 
RReturn, A, Rrec, and 
Qsout/Qp 
Recovered 
metal salts  kg  Such as cobalt 
sulphate and 
nickel sulphate  Credit for each 
specific metal salt 
according to its 
stoichiometric 
content in the  battery 
cell and parameters  
RReturn, A, Rrec, and 
Qsout/Qp 
  
EN 28  EN Wastew ater m3 0,00864 Wastewater 
treatment, 
average   
2.6.1.  The CFF applied to manufactur ing waste  
All manufacturing waste shall be considered in the modelling. The total amount of 
manufacturing waste shall be consistent with the bill of materials, the mass balance of the 
final product and the yield rates of the manufacturing processes.  
The CFF shall be applied to all manufacturing waste using the same formula as in section 2.6, 
with the following modifications:  
(a) the equations for ‘material input’ and ‘ dismantling ’ shall not apply;  
(b) the equation for ‘electronics recycling’ shall only apply  if the manufacturing 
waste contains PWB waste;  
(c) RReturn shall be equal to 1; and   
(d) ErecEoL_Batterycell  shall only apply to waste fractions that consist of compound 
battery cell components , such as coated electrode cut -offs and final cells 
rejected at the en d of the manufacturing line. In all the other cases, 
ErecEoL_Batterycell  shall be equal to 0.  
2.7. Transport  up to and including distribution  
For transport in the main product production  life cycle stage , in the distribution life cycle 
stage, and in the raw mat erial acquisition and pre -processing  life cycle stage  between 
processes for which c ompany -specific data is used pursuant to section s 2.3.1 , where relevant,  
and 2.3.2, company -specific data shall be used for the distance, in combination with 
secondary data set corresponding to the actual transport mode and the actual category of the 
transport means, such the category of truck used.  
For other transp ort in the raw material acquisition and pre -processing  life cycle stage  the 
manufacturer shall verify whether th e datasets applied for that life -cycle stage include all 
relevant transport. If that is not the case, the manufacturer shall complement these so that  
transport is accounted for, b ased on information from their own supply chain or based on 
average market da ta and supply chain analyses  
The categories of the transport means and the estimated distances  shall be reported in the 
carbon footprint study . 
3. VERIFICATION RULES  
3.1. Documentation for verification  
3.1.1.  Carbon footprint  study  
The carbon footprint study shall document in a systematic, orderly and comprehensive 
manner all steps taken  for calculating the carbon footprint.  
It shall  include detailed description and documentation of:  
(a) the carbon footprint model used for the calculation ; 
(b) any cut-off applied in the mo delling, the resulting mass balance gap and an 
indication to which activity data or dataset the missing mass is assigned ; 
(c) the functional unit and all the information needed to calculate it ;  
EN 29  EN (d) the details  of all the company -specific data, including:  
(i) one or more  table s containing all LCI, activity data and elementary flows, 
the corresponding background dataset used , if applicable , and the values 
of the DQR criteria of each dataset  (‘inventory tables ’). The tables shall 
include the list of parameters provid ed in section  2.3.5, including the bill 
of materials or ingredients , such as substance names, units and quantities, 
information on origin, grades  or purities, yield rates, where applicable, 
recycled content and other technically or environmentally relevant  
characterisation, the procedure used for company -specific data collection , 
estimation  and calculation, the data source where  applicable, the data 
collection period, and a justification if data collection is done for periods 
of time other than the default timeframes specified in this Annex ; 
(ii) to which life  cycle stage they belong ; 
(iii) an indication of whether  they have been used for modelling the 
mandatory company -specific or non -mandatory company -specific 
processes ; 
(iv) all data sources , mathematical treatments applied to the dat a, and  any 
underlying documentation needed to establish the reliability of the 
company -specific data.  
(e) the details of all secondary and company -specific datasets  used, including:  
(i) for non-mandatory most relevant processes, whether secondary or 
company -specific datasets were used, the method of selecting the 
datasets  including any relevant assumptions and justifications such as the 
choice of a proxy in the case of TeR equalling four , which datasets were 
used, whether the electricity in the ‘ -1 level’ was changed and , in case it 
was changed,  the justification for such change. In case company -specific 
datasets were used for non-mandatory most relevant processes in the raw 
material acquisiti on and pre -processing life  cycle stage, the reference 
flow, the specific concentration on the target metal, and other substances 
contained as impurities in the target material , in concentration or specific 
content  of relevant elements , to allow a proper mass balance check ; 
(ii) for all secondary datasets the exact name of the dataset, the source, its 
UUID , location, dataset type ( ‘LCI result ’ or ‘ partially terminated ’), the 
values of the DQR criteria, and the time validity ;  
(iii) for all the company -specific datasets, the exact name of the dataset, its 
UUID , location, dataset type ( ‘LCI result ’ or ‘ partially terminated ’), the  
values of the DQR criteria, and the time validity ; 
(f) the details of how the carbon footprint of electricity use was determined , 
including:  
(i) where applicable, e vidence for the values used for directly connected  
generated electricity ;  
(ii) where applicable, w hich datasets have been used for the average 
electricity consumption mi x;  
(g) the details of how allocation w as applied, including:   
EN 30  EN (i) indication of the multifunctional processes for which an allocation was 
applied  and the allocation factors  used;  
(ii) which point of the hierarchy in section  2.5.1 was applied in each case 
with a justification  of why any earlier points in the hierarchy could not be 
applied ;  
(iii) in case of allocation based on physical relationships, which physical 
relationship has been used , a justification  thereof , and the underlying data 
sources ;  
(iv) in case of economic allocation, t he prices and the corresponding sources 
including the considered timespans used for the economic allocation , and 
justification for any timespans applied that are shorter than the default 
ones;  
(v) the datasets or activity data to which the allocation fact ors apply shall be 
indicated in the inventory tables ;  
(vi) if allocation is done for energy and auxiliary inputs of production lines  as 
referred  to in section  2.5.2, the method applied and a justification  thereof ;  
(vii) the implementation of the virtual housing approach, including all 
assumptions and dimensioning parameters used with details of the model 
and experimental values used, including details concerning the reference 
thickness values for any materials other than alum inium, steel or carbon 
fibres based material , a tabulated mass balance of the real housing and of 
the virtual housing , the value of torsional stiffness of the vehicle with 
battery housing and the value of torsional stiffness of the vehicle without 
battery housing , and the carbon footprint of the battery when using the 
real housing ;  
(h) the detail s of the recycled content and end of life modelling, including:  
(i) the parameters used in the CFF for all materials with evidence  for the 
cases where values other th an the default values  were used ;  
(ii) in case of recycled content higher than zero , the evidence for the recycled 
content  share ; 
(iii) in case of a company -specific return  rate, the evidence for the  share of 
the batteries are covered by an ownership business model  where the 
property of the battery stays with the manufacturer  together with 
evidence of the higher return rate, including evidence that the batteries 
covered under that rate will be recycle d in accordance with Regulation 
(EU) 2023/1542 ;  
(iv) in case of a company -specific battery cell recycling process, the evidence 
that the batteries will be recycled in a specific recycling plant and that the 
recycling process corresponds to the battery  model for which the carbon 
footprint  is declared ;  
(i) the categories of the transport means and the estimated distances ; 
(j) the public version of the carbon footprint study.   
EN 31  EN 3.1.2.  Public version of the carbon footprint  study  
The public version of the  carbon  footprint study shall give meaningful information to 
consumers and other end -users on the calculation of the carbon footprint and shall include : 
(a) information about the battery model;  
(b) information about the geographical location of the battery manufacturing plant;  
(c) the total life-cycle carbon footprint expressed in kg CO 2-equivalent per kWh  of 
total energy delivered ; 
(d) the carbon footprint of each life cycle stage listed in section  2.2, expressed in 
kg CO 2-equivalent per kWh  of total energy delivered ; 
(e) the reference year of the carbon footprint  calculation ; 
(f) the DQR score and the values of the single DQR criteria calculated in 
accord ance with  section  2.3.6; 
(g) the rated energy  capacity of the battery in kWh;  
(h) the total amount of CO 2-equivalent emitted during the life cycle of the  battery,  
expressed in kg CO 2-equivalent , and t he total amount of energy provided by 
the battery over its service life as used for the carbon footprint calculation , in 
kWh ; 
(i) information on each dataset used : the name of the dataset, for which life cycle 
stage or stages and which process or processes it was used, whether it is a 
company -specific dataset or a secondary dataset, its source in case of 
secondary datasets, its values of the DQR criteria, and its time validity ; 
(j) information on electricity modelling:   
(i) where applicable, the energy type used for directly connected  electricity  
generation ; 
(ii) where applicable, the specification of which dataset or datasets listed 
pursuant to point (m) have been used f or the average electricity 
consumption mix ; 
(k) information on allocation:  
(i) indication of the multifunctional processes for which an allocation was 
applied ; 
(ii) which point of the hierarchy in section 2.5.1 was applied in each case  and 
a justification why any earlier points in the hierarchy could not be 
applied;  
(iii) the justification for a virtual housing approach , where applied ; 
(l) information on recycled content and end of life modelling:  
(i) in case of recycled content higher than zero, information on  the recycled 
content share ; 
(ii) in case of a company -specific collection rate, information on the  share of 
the batteries are covered by an ownership business model ; 
(iii) the justification for modelling a company -specific battery cell recycling 
process , where applied .  
EN 32  EN 3.2. Verification and validation techniques  
The notified body shall assess whether the carbon footprint declared meets the requirements 
set out in this Annex . It shall verify that:  
(a) data and information used for the calculation of the carbon foot print are 
consistent, reliable and traceable; and  
(b) calculations performed are correct.  
The assessment shall include a review of the carbon footprint study, the public version of the 
carbon footprint study, and, where appropriate, the model used to calcula te the carbon 
footprint. For batteries manufactured in series, it shall include an assessment visit to : 
(a) the manufacturer's premises ; 
(b) the cell, anode, and cathode  production premises ; 
(c) the cathode active material production premises;  
(d) the anode active material production premises ; and  
(e) where consider ed important on the basis  of the carbon footprint study , the 
premises of one or more of any other production sites for which company -
specific  data w ere collected . 
The notified body shall verify that :  
(a) all secondary datasets used in the model are appropriate and in compliance 
with the requirements laid out in this Annex ;  
(b) all company -specific data used in the model are appropriate and in compliance 
with the requirements laid out in this Annex , addressing in the  verification :  
(i) coverage , precision, completeness, representativeness, consistency, 
reproducibility, sources and uncertainty;  
(ii) plausibility , quality and accuracy of the data;   
(iii) quality and accuracy of the underlying documentation.  
(c) the electr icity modelling rules as prescribed in this Annex are correct ly applied;  
(d) calculations are of acceptable accuracy, reliable, are appropriate and performed 
in accordance with requirements laid out in this Annex;  
(e) conversion of measurement units are correct ly appli ed;  
(f) methods for making estimates are appropriate and have been applied 
consistently .  
The notified body  shall identify uncertainties that are higher  than expected and assess the 
effect of the identified uncertainty on the total carbon footprint .