Production of Electricity from Solar PV

NACE Macro-Sector: D - Electricity, gas, steam and air conditioning supply

Level 2: D35

Level 3: D35.1

Level 4: D35.1.1

Construction and operation of electricity generation facilities that produce electricity from Solar Photovoltaic

Climate Change Mitigation

Metric and threshold:

Any electricity generation technology can be included in the taxonomy if it can be demonstrated, using an ISO 14067 or a GHG Protocol Product Lifecycle Standard-compliant Product Carbon Footprint (PCF) assessment, that the life cycle impacts for producing 1 kWh of electricity are below the declining threshold.

Declining threshold:

Facilities operating at life cycle emissions lower than 100gCO2e/kWh, declining to net-0gCO2e/kWh by 2050, are eligible. 
• This threshold will be reduced every 5 years in line with a net-zero CO2e in 2050 trajectory 
• Assets and activities must meet the threshold at the point in time when taxonomy approval is sought 
• For activities which operate beyond 2050, it must be technically feasible to reach net-zero emissions in scope 1 emissions


• Solar PV is currently derogated from performing a PCF or GHG lifecycle assessment subject to regular review in accordance with the declining threshold 
• Solar PV is currently deemed to be taxonomy eligible, which is subject to regular review

Climate Change Adaptation

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