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Technology Collaboration Programme by IEA

Biomass and CCS – Guidance for accounting for negative emissions

Paul Zakkour, Greg Cook, Justin French-Brooks

Citation: IEAGHG, "Biomass and CCS - Guidance for accounting for negative emissions", 2014-05, June 2014.

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Publication Overview

The main objectives of this study are as follows:

  • GHG accounting rules applicable to bio-CCS: Understand how they apply, assess their ability to appropriately recognise, attribute and reward negative emissions and suggest potential scope, options and pathways for improvement where necessary. This should include consideration of how other incentive schemes outside ETSs account for GHG emissions associated with bioenergy use, in particular in relation to life-cycle GHG emissions and dLUC/iLUC.
  • Sustainability and potential negative environmental impacts of bio-CCS: Provide an assessment of measures to regulate sustainability impacts and other potential negative environmental effects that could arise through promoting bio-CCS (e.g. leakage, transboundary issues, dLUC/iLUC effects).
  • Options to appropriately reward bio-CCS: Taking into account the GHG accounting rules and issues for sustainability, consider options for modifying policies to appropriately reward operators undertaking bio-CCS.

Publication Summary

  • Certain greenhouse gas (GHG) accounting rules do not adequately recognise, attribute and reward negative emission technologies, in particular biomass with carbon dioxide capture and storage (bio-CCS).
  • Most schemes at least recognise negative emissions from bio-CCS by either allowing for net-back accounting on a portfolio level (“pooling”) or the generation of credits (“offsetting”).
  • Regional cap-and-trade schemes generally do not recognise negative emissions from bio-CCS. However, the architecture of most schemes would allow for either pooling or offsetting if the regulating bodies implement these methods in the schemes.
  • Consultation among the regulating bodies is essential to clarify the status of bio-CCS and the recognition and reward of negative emissions.
  • Incentivising bio-CCS remains a challenge, due to the baseline of many schemes. Currently, there is a debate about whether bio-CCS delivers a double dividend for emissions abatement and thus should receive double credits.
  • Land use change (LUC) is a big concern. Especially in developing countries, implementation of monitoring systems for land use and forestry activities is poor or patchy, so “carbon leakage” is likely to occur. Some schemes might accelerate forest clearing in these countries. The opposite can happen as well, i.e. generation of more forest plantation due to increased demand.
  • Low carbon fuel standards (LCFSs) include detailed GHG accounting rules for calculating upstream emissions and also consider LUC effects to some extent.
  • Parity of treatment between fossil and biogenic CO₂ is necessary with respect to accounting and sustainability issues.
  • Two options for the future design of policies exist:
    1. Centrally planned view (i.e. incentivising and prioritising bio-CCS while phasing out fossil fuels)
    2. Economic purist view (i.e. letting carbon markets drive the deployment of bio-CCS)
  • Regulating bodies in the EU and US are currently discussing how to address the sustainability concerns around bio-CCS. This broader discussion will likely initiate a complex political process.

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