温室气体清除和通过碳信用融资的温室气体减缓项目

*(AR 58 amended)

• GHG removals and storage include both nature-based solutions as well as technological removals and storage. When preparing information on its projects, the undertaking shall:

(a) *(AR 58

(b) amended)

• apply consensus methods on accounting for GHG removals as soon as they are available, such as the EU Carbon Removals and Carbon Farming Certification (CRCF) Regulation[^6];

(b) *(AR 58

(d) amended)

• include in the calculation the removals from operations that it owns, controls or contributes to, that have not been sold to another party through carbon credits, and that are not double counted or reported;

(c) *(AR 58

(f) amended)

• account for the GHG emissions associated with a removal activity, including transport and storage, under ESRS E1-8; and

(d) *(AR 59 amended)

• include in the calculation the removal activities in the upstream and downstream value chain that the undertaking is actively contributing to, e.g., through a cooperation project with a supplier.

*(AR 63 amended)

• When preparing the information on carbon credits, the undertaking shall:

(a) *(AR 63

(a) amended)

• consider recognised quality standards for carbon credits;

(b) *(AR 63

(c) amended)

• in order to avoid double counting, not include carbon credits issued from GHG emission reduction projects nor GHG emission removal projects within its own operations or upstream and downstream its value chain; and

(c) *(AR 63

(g) amended)

• calculate the amount of carbon credits to be cancelled in the future as the sum of carbon credits in metric tonnes of CO2eq over the duration of existing contractual agreements. > **Footnote:*
• > [^6]: Regulation (EU) 2024/3012 of the European Parliament and of the Council of 27 November 2024 establishing a Union certification framework for permanent carbon removals, carbon farming and carbon storage in products.