EN
23.5.2022
Official Journal of the European Union
L 144/69
For soil carbon stock: soil carbon emissions shall be included and modelled under this sub-category (e.g. from rice fields).
Soil carbon emissions derived from aboveground residues (except from native forests) shall be modelled under sub-category 2, such as the application of non-native forest residues or straw.
Soil carbon uptake (accumulation) shall be excluded from the results, e.g. from grasslands or improved land management through tilling techniques or other management measures taken related to agricultural land.
Soil carbon storage may only be included in the PEF study as additional environmental information and if a proof is provided.
If legislation has different modelling requirements for the sector, such as the EU Decision on greenhouse gas accounting from 2013 (41), which indicates carbon stock accounting, it shall be modelled according to the relevant legislation and provided under additional environmental information.
4.4.11
Offsets The term ‘offset’ is frequently used to refer to third-party GHG mitigation activities, e.g. regulated schemes that are part of the Kyoto Protocol (the former clean-development mechanism; joint implementation), new mechanisms discussed in the context of negotiations article 6 of the Paris agreement emissions trading schemes, or voluntary schemes.
Offsets are GHG reductions used to compensate for (i.e. offset) GHG emissions elsewhere, for example to meet a voluntary or mandatory GHG target or cap.
Offsets are calculated relative to a baseline that represents a hypothetical scenario for what emissions would have been in the absence of the mitigation project that generates the offsets.
Examples are carbon offsetting by the clean development mechanism, carbon credits, and other system-external offsets.
Offsets shall not be included in the impact assessment of a PEF study, but shall be reported separately as additional environmental information.
4.5
Handling multi-functional processes If a process or facility provides more than one function, i.e. it delivers several goods and/or services (‘co-products‘), it is ‘multifunctional’.
In these situations, all inputs and emissions linked to the process shall be partitioned between the product of interest and the other co-products in a principled manner.
Systems involving multi-functionality of processes shall be modelled in line with the following decision hierarchy.
Specific allocation requirements in other sections of this method always prevail over the ones available in this section (e.g. Sections 4.4.2 on electricity, 4.4.3 on transport, 4.4.10 on GHG emissions, or 4.5.1 on slaughterhouse activities).
Decision hierarchy 1)
Subdivision or system expansion
As per EN ISO 14044:2006, wherever possible, subdivision or system expansion should be used to avoid allocation.
Subdivision refers to disaggregating multifunctional processes or facilities to isolate the input flows directly associated with each process or facility output.
System expansion refers to expanding the system by including additional functions related to the co-products.
It shall be investigated first whether it is possible to subdivide or expand the analysed process.
Where subdivision is possible, inventory data shall be collected only for those unit processes directly attributable (42) to the goods/services of concern.
Or, if the system may be expanded, the additional functions shall be included in the analysis, with results communicated for the expanded system as a whole rather than on an individual co-product level.
2)
Allocation based on a relevant underlying physical relationship
Where it is not possible to apply subdivision or system expansion, allocation should be applied: the inputs and outputs of the system should be partitioned between its different products or functions in a way that reflects relevant underlying physical relationships between them (EN ISO 14044:2006).
(41) Decision No 529/2013/EU of the European Parliament and of the Council of 21 May 2013 on accounting rules on greenhouse gas emissions and removals resulting from activities relating to land use, land-use change and forestry and on information concerning actions relating to those activities, OJ L 165/80.
(42) Directly attributable refers to a process, activity or impact occurring within the defined system boundary.