NACE Macro-Sector: C - Manufacturing
Level 2: C20
Level 3: C20.1
Level 4: C20.1.4
Manufacture of: • High volume chemicals: o acetylene: 188.8.131.52 o ethylene: 184.108.40.206 o propylene: 220.127.116.11 o butadiene: 18.104.22.168 o hydrogen: 22.214.171.124 • Aromatics: o Mixed alkylbenzenes, mixed alkylnaphthalenes other than HS 2707 or 2902: 126.96.36.199 o Cyclohexane: 188.8.131.52 o Benzene: 184.108.40.206 o Toluene: 220.127.116.11 o o-Xylene: 18.104.22.168 o p-Xylene: 22.214.171.124 o m-Xylene and mixed xylene isomers: 126.96.36.199 o Ethylbenzene: 188.8.131.52 o Cumene: 184.108.40.206 o Biphenyl, terphenyls, vinyltoluenes, other cyclic hydrocarbons excluding cyclanes, cyclenes, cycloterpenes, benzene, toluene, xylenes, styrene, ethylbenzene, cumene,naphthalene, anthracene: 220.127.116.11 o Benzol (benzene), toluol (toluene) and xylol (xylenes) l: 18.104.22.168 o Naphthalene and other aromatic hydrocarbon mixtures (excluding benzole, toluole, xylole): 22.214.171.124 • Vinyl chloride: 126.96.36.199 • Styrene: 188.8.131.52 • Ethylene oxide: 184.108.40.206 • Monoethylene glycol: 220.127.116.11 • Adipic acid: 18.104.22.168 • Organic chemicals, which fall under the following CPA codes: o Saturated acyclic monocarboxylic acids and their derivatives (20.14.32) o Unsaturated monocarboxylic, cyclanic, cyclenic or cycloterpenic acyclic polycarboxylic acids and their derivatives (20.14.33) o Aromatic polycarboxylic and carboxylic acids with additional oxygen functions; and their derivatives, except salicylic acid and its salts (20.14.34)
Metric and threshold:
For the manufacturing of all chemicals covered in this activity except the manufacture of the following CPA product categories: 20.14.32, 20.14.33, 20.14.34; the selected metric is: • Emission factor: GHG emissions per unit of production (tCO2e/t) GHG emissions must be calculated according to the methodology used for EU-ETS benchmarks. For the manufacturing of the organic chemicals falling under the codes: • 20.14.32 • 20.14.33 • 20.14.34 the following criterion shall apply: • the manufacturing of the organic chemicals shall be wholly or partially based on renewable feedstock and, • the carbon footprint shall be substantially lower compared to the carbon footprint of the same chemical manufactured from fossil fuel feedstock. The carbon footprint shall be calculated in accordance with ISO 14067:2018 and validated by a third party. For the purpose of applying these criteria, renewable feedstock refers to biomass, industrial bio-waste or municipal bio-waste. Additional criteria the activity needs to comply with: If feedstock is biomass (excluding industrial and municipal bio-waste): a full traceability of sourcing through the corresponding chain of custody management system needs to be in place and its effectiveness proven through the corresponding certification systems; any forest biomass used in the process shall comply with EU Timber Regulation (EU/995/2010) and the EU Forest Law Enforcement Governance and Trade (FLEGT), where applicable; any forest biomass used in the process is committed to forest certification using independent third-party schemes that are regularly audited in the forest areas. Forest management and chain of custody practices in sourcing areas that are not yet certified, must be aligned (roadmap to certification) with the same certification standards; forest biomass coming from irrigated forest plantations shall not be used; any biomass produced and used in the process must be subject to a transparent, credible chain of custody and comply with biomass sustainability criteria as defined in the cross compliance conditionalities of the Common Agricultural Policy and as defined in the Common Fisheries Policy; Biomass used shall comply with align with the requirements defined under the directives RED + and RED2+ as applicable for biomass and biofuels and with the requirements for biomass defined in the forestry section in this Taxonomy. Biomass shall not come from agricultural land that has been the subject of land use change from forest or pasture since2008 (Aligned with RED). The above-mentioned certification schemes shall provide a robust chain of custody audit system for the feedstock; products derived from new, greenfield oil palm tree plantations are excluded from the scope; particular case of forest biomass certification: small-scale palm oil cultivators operating in existing forest plantations should be able to be included in the certification system and ensure that they receive their fair share of profits. If feedstock is industrial bio-waste (incl. waste from the food or feed industries) or municipal bio-waste: any solid bio-waste used in the manufacturing process shall originate from source-segregated and separately collected (non-hazardous) waste streams, i.e. shall not be separated from mixed residual waste; the bio-waste used in the process shall be consistent with the waste regulatory framework and the national/regional/local waste management plans, in particular with the proximity principle. Where municipal bio-waste is used as a feedstock, the project shall be complementary to and not compete with existing municipal bio-waste management infrastructure. If the manufacturing processes for any of the organic chemicals for which the ETS benchmarks are used as thresholds is based on renewable feedstock, then the criteria for the renewable feedstock also apply. ETS product benchmarks only for the manufacturing of all chemicals covered in this activity except the manufacturing of the following CPA product categories: 20.14.32, 20.14.33, 20.14.34: a) For HVC: 0,702 tCO2e/t b) For aromatics: 0,0295 tCO2e/t c) For vinyl chloride: 0,204 tCO2e/t d) For styrene: 0,527 tCO2e/t e) For ethylene oxide/ethylene glycols: 0,512 tCO2e/t g) For adipic acid 2,79 (allowances/t).