Sustainably produced bioenergy is regarded as carbon neutral because its burning releases the same amount of carbon dioxide as the biomass has bound during its growth. Therefore, carbon dioxide circulates between the atmosphere and biomass, such as trees. Treating biomass as having zero emissions is not Helen’s own practice, but it is agreed jointly and globally in the UN climate agreement. The zero emissions of biomass in energy production is based on EU-level legislation, e.g. the Emissions Trading Act and the Renewable Energy Directive. The idea of Europe-wide emissions trading is that the number of emission allowances used by industry is limited and their numbers will be reduced over time in accordance with the climate targets. According to legislation, biomass is therefore regarded as emission-free in emissions trading. The calculation of the emissions of plants included in emissions trading is supervised by the Energy Authority. The carbon dioxide emissions of biomass are, however, not disregarded when calculating total emissions. They are included, e.g. in the monitoring of the Paris Agreement and the emissions balance sheet of the countries. For the sake of clarity, all emissions of biomass are calculated in the so-called LULUCF sector, i.e. the land use, land use change and forestry sector. In practice, when a tree is felled in a forest, it is recorded in the statistics as an emission in its entirety, regardless of how and in what sector the tree and its various parts are utilised. The use of biomass therefore has an impact on Finland’s net emissions but, to avoid duplicate calculation, the emissions of forest biomass are calculated in the land use sector, not in the energy sector.