Commission Decision of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (notified under document number C(2007) 3416) (Text with EEA relevance) (2007/589/EC) (repealed)

8. REPORTING

Annex IV to Directive 2003/87/EC sets out the reporting requirements for installations. The reporting format set out in Section 14 of this Annex and the information required therein shall be used as a basis for reporting of the quantitative data unless an equivalent electronic standard protocol for annual reporting has been published by the EU Commission.

The emission report covers annual emissions of a calendar year in a reporting period.

The report shall be verified in accordance with the detailed requirements established by the Member State pursuant to Annex V to Directive 2003/87/EC. The operator shall submit the verified report to the competent authority by 31 March each year for emissions during the preceding year.

Emission reports held by the competent authority shall be made available to the public by that authority subject to the rules laid down in Directive 2003/4/EC of the European Parliament and of the Council of 28 January 2003 on public access to environmental information and repealing Council Directive 90/313/EEC(1). With regard to the application of the exception laid down in Article 4(2)(d) of that Directive, operators may indicate in their report which information they consider commercially sensitive.

Each operator shall include the following information in the report for an installation:

(1)

data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number;

(2)

for all emissions sources and/or source streams the emission totals, chosen approach (measurement or calculation), chosen tiers and method (if applicable), activity data(2), emission factors(3), and oxidation/conversion factors(4). The following items, which are not accounted for in terms of emissions, shall be reported as memo items: amounts of biomass combusted [TJ] or employed in processes [t or Nm³]; CO₂ emissions [tCO₂] from biomass where measurement is used to determine emissions; CO₂ transferred from an installation [tCO₂]; inherent CO₂ leaving the installation as part of a fuel;

(3)

if emission factors and activity data for fuels are related to mass instead of energy, the operator shall report supplementary proxy data for the annual average net calorific value and emission factor for each fuel ‘proxy data’ means annual values — substantiated empirically or by accepted sources — used to substitute data for variables (i.e. fuel/material flow, net calorific value or emission, oxidation or conversion factors) required in the default calculation approaches according to Annexes I-XI in order to ensure complete reporting when the monitoring methodology does not generate all required variables;

(4)

if a mass-balance approach is applied operators shall report the mass flow, carbon and energy content for each fuel and material stream into and out of the installation and their stocks;

(5)

if continuous emissions monitoring (Annex XII) is applied, the operator shall report the annual fossil CO₂ emissions as well the CO₂ emissions from biomass use. In addition, the operator shall report supplementary proxy data for the annual average net calorific value and emission factor for each fuel or respective other relevant parameters for materials and products as derived by means of the corroborating calculation;

(6)

if a fall-back approach according to Section 5.3 is applied, the operator shall report supplementary proxy data for every parameter for which the approach does not produce the required data according to Annexes I to XI;

(7)

where fuel use occurs, but emissions are calculated as process emissions, the operator shall report supplementary proxy data for the respective variables of the default emission calculation for combustion emissions for these fuels;

(8)

temporal or permanent changes of tiers, reasons for these changes, starting date for changes, and starting and ending dates of temporal changes;

(9)

any other changes in the installation during the reporting period that may be relevant for the emissions report.

Information to be provided under (8) and (9) and supplementary information to be provided under (2) is not suitable for presentation in the tabulated form of the reporting format and shall therefore be included in the annual emission report as plain text.

Fuels and resulting emissions shall be reported using the IPCC fuel categories (see Section 11 of this Annex) which are based on the definitions of the International Energy Agency. In the event that the Member State relevant to the operator has published a list of fuel categories including definitions and emission factors consistent with its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change these categories and their emissions factors shall be used if approved under the relevant monitoring methodology.

In addition, waste types and emissions resulting from their use as fuels or input materials shall be reported. The waste types shall be reported using the classification of the Community list of wastes specified in Commission Decision 2000/532/EC of 3 May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste(5). The respective six-digit codes shall be added to the names of the relevant waste types used in the installation.

Emissions occurring from different emission sources or source streams of the same type of a single installation belonging to the same type of activity may be reported in an aggregate manner for the type of activity.

Emissions shall be reported as rounded tonnes of CO₂ (for example 1 245 978 tonnes). Activity data, emission factors and oxidation or conversion factors shall be rounded to include only significant digits both for emission calculations and reporting purposes.

In order to achieve consistency between data reported under Directive 2003/87/EC and data reported by Member States under the UN Framework Convention on Climate Change and other emission data reported for the European Pollutant Release and Transfer Register (EPRTR), each activity carried out by an installation shall be labelled applying the codes from the following two reporting schemes:

(a)

the Common Reporting Format for national greenhouse gas inventory systems as approved by the respective bodies of the United Nations Framework Convention on Climate Change (see Section 15.1 of this Annex);

(b)

the IPPC code of Annex I of Regulation 166/2006 on the European Pollutant Release and Transfer Register (EPRTR) (see Section 15.2 below).

(1)

OJ L 41, 14.2.2003, p. 26.

(2)

Activity data for combustion activities shall be reported as energy (net calorific value) and mass. Biomass fuels or input materials also have to be reported as activity data.

(3)

Emission factors for combustion activities shall be reported as CO₂ emission per energy content.

(4)

Conversion and oxidation factors shall be reported as dimensionless fractions.

(5)

OJ L 226, 6.9.2000, p. 3. Most recently amended by Council Decision 2001/573/EC (OJ L 203, 28.7.2001, p. 18).