How should biomass emissions be accounted for in CBAM reporting?

1. Methodology:
   • The CBAM methodology follows the same rules as the EU ETS regulations.
2. Biomass as Process Input:
   • If biomass serves as a process input (e.g., charcoal as a reducing agent), emissions from its use are not accounted for (‘zero-rating’).
3. Biomass as Fuel:
   • Emissions from biomass used as fuel are accounted for unless it meets the relevant sustainability and greenhouse gas savings criteria outlined in the Renewable Energy Directive (EU) 2018/2001.
   • The applicable criteria depend on the type of biomass used.

Dubrink Compliance Software:

Dubrink’s CBAM-compliant software can assist in accurately capturing emission data and generating the required reports for CBAM compliance.