能源消耗和能源结构

*(AR 32 amended)

• When preparing the information on energy consumption required under paragraph 25, the undertaking shall adopt the following calculation approaches:

(a) *(AR 32

(b) amended)

• exclude feedstocks and fuels that are not combusted for energy purposes (e.g. natural gas to produce polymers). The undertaking that consumes fuel as feedstocks can disclose information on this consumption separately from the required disclosures;

(b) *(AR 32

(c) amended)

• use MWh in Lower Heating Value or net calorific value for all quantitative combustion-related information;

(c) *(AR 32

(d) amended)

• base all quantitative energy-related information on final energy consumption, therefore referring to the amount of energy the undertaking actually consumes;

(d) *(AR 32

(e) amended)

• avoid double counting fuel consumption when disclosing self-generated energy consumption. If the undertaking generates electricity from either a non-renewable or renewable fuel source and then consumes the generated electricity, the energy consumption shall be accounted only once under fuel consumption;

(e) *(AR 32

(f) amended)

• not offset energy consumption even if onsite generated energy is sold to and used by a third party;

(f) *(AR 32

(g) amended)

• not count energy that is sourced from within the organisational boundary under ‘purchased or acquired’ energy;

(g) *(AR 32

(h) amended)

• account for steam, heat or cooling received as ‘waste energy’ from a third party’s industrial processes under ‘purchased or acquired’ energy;

(h) *(AR 32

(i) amended)

• account for renewable hydrogen as a renewable fuel. Hydrogen that is not completely derived from renewable sources shall be included under ‘fuel consumption from other non-renewable sources’; and

(i) *(AR 32

(j) amended)

• adopt a conservative approach when splitting the electricity, steam, heat or cooling between renewable and non-renewable sources and indicate whether it derives the fraction of renewables from the market-based or location-based approach. The undertaking that relies on the market-based approach shall consider energy consumption as deriving from renewable sources only if the nature of the purchased environmental attribute is clearly defined in the contractual arrangements with its suppliers (i.e. renewable power purchasing agreement, standardised green electricity tariff, market instruments such as Guarantee of Origin from renewable sources in Europe[^4] or similar instruments such as Renewable Energy Certificates in the US and Canada). > **Footnotes:*
• > [^2]: This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts, as set out by Indicator #5 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Share of non- renewable energy consumption and production’). The breakdown serves as a reference for an additional indicator related to principal adverse impacts as set out by Indicator #5 in Table II of the same Annex (‘Breakdown of energy consumption by type of non-renewable sources of energy’). > [^3]: This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by Indicator #5 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Share of non-renewable energy consumption and production’). > [^4]: Based on Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources.