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MetricGHG removals and carbon storage

GHG removals and storage

Measurement answer

What this metric measures

GHG removals and storage is a project-level structured disclosure of physical atmospheric removals and durable storage attributable to own operations or actively contributed value-chain projects, with reversals separate.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting-period flow with activity and monitoring dates
Aggregation
No automatic netting of removals and reversals or aggregation across methods
Pillar
Environmental
Topic
GHG removals and carbon storage
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Physical removals from the atmosphere and durable storage developed in own operations or activities actively contributed to in the upstream or downstream value chain. Outside-value-chain credits are excluded, and emissions from capture, transport and storage remain in the compatible gross Scope inventory.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    Revised European Sustainability Reporting Standards

    ghg-removals-and-storage
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    ESRS E1 E1-9 paragraph 33 b (ESRS26_E1-9_02)
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    esrs_GHGRemovalsAndStorage
    Publisher
    EFRAG
    Edition
    ESRS Set 1 XBRL Taxonomy dated 22 December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    esrs-set1-2023:esrs_GHGRemovalsAndStorage
    Open official framework source
  • Adopting Disclosure

    EU laws and regulatory guidance

    Source evidence
    Publisher
    European Union
    Edition
    Official Journal edition in force on 15 August 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Articles 1-6 and 18-19; Annex II
    Open official framework source
  • Measurement Authority

    GHG Protocol

    23d2c3d2-9e43-44a0-8d9a-6270fc0c1e2b
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 85, Reporting requirements for geologic storage
    Open official framework source
  • Measurement Authority

    GHG Protocol

    3aca99ad-5551-4b81-b583-0fc7ce9fe2ae
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 69, Requirement 19, Removals by storage type
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5fc09178-1f9c-437c-bd6d-e2a97d046669
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 19, Figure 4.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7dd51338-793a-4870-86f0-5758ee31ebf4
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 85, Reporting requirements for geologic storage
    Open official framework source
  • Measurement Authority

    GHG Protocol

    92b5fd67-a5db-48b0-943a-fb948929c252
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 71, Section 12.2.2, Reporting requirements for removals
    Open official framework source
  • Measurement Authority

    GHG Protocol

    a06f0da5-beb8-4855-a022-4f4c6a016ba5
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 112, Requirement 32
    Open official framework source
  • Measurement Authority

    GHG Protocol

    ba1d6fa2-c560-4935-8d95-31929a35379b
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 71, Section 12.2.2, Reporting requirements for removals
    Open official framework source
  • Measurement Authority

    GHG Protocol

    c9d924ff-b2fc-4bdb-83ce-eb744e6c7c06
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 112, Requirement 32
    Open official framework source
  • Measurement Authority

    GHG Protocol

    1909657fba219579fed2
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 69, Requirement 19, Operational boundary
    Open official framework source
  • Measurement Authority

    GHG Protocol

    4432d84e934c943594ed
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 71, Section 12.2.2, Reporting requirements for removals
    Open official framework source
  • Measurement Authority

    GHG Protocol

    4539dbc23c9297237c9a
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 71, Section 12.2.2, Reporting requirements for removals
    Open official framework source
  • Measurement Authority

    GHG Protocol

    66c23cf4ae739eef49f9
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 18, Figure 4.1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    78c70f53dc10ddafec6d
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 112, Requirement 32
    Open official framework source
  • Measurement Authority

    GHG Protocol

    8b306b9b3a589cd52087
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 79, Requirement 23.LMR, Losses of stored carbon
    Open official framework source
  • Measurement Authority

    GHG Protocol

    8b953d25a8dd72c65652
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 18, Figure 4.1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    a12bfe970e8258d12ccc
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 83, Requirement 21.GS, Data specific to sinks and pools
    Open official framework source
  • Measurement Authority

    GHG Protocol

    a372191fe5987ed2c649
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 19, Figure 4.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    babfd332b3a2b67b8aa6
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 105, Section 18.2.1, Requirement 30, “Physical GHG inventory emissions and removals”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    c09033fcf12eb5ae425f
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 75, Chapter 13, Section 13.1 Overview
    Open official framework source
  • Measurement Authority

    GHG Protocol

    c470255dd6688337c6dd
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 53, Chapter 9, Section 9.1, first bullet
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d19831732ae6fb6c7ec9
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 85, Reporting requirements for geologic storage
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d3b48f1eee09e69316e3
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 84, Losses of stored carbon
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d3caaa0fa7b2b64c5347
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 79, Requirement 23.LMR; Section 13.2.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d61b8e857c65517885de
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 111, Requirement 31, removals by accounting subcategory
    Open official framework source
  • Measurement Authority

    GHG Protocol

    e20717c7e084c08a5ccc
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 68, removals overview; page 69, Requirement 19
    Open official framework source
  • Measurement Authority

    GHG Protocol

    fed1888c0c59a8c9b1f6
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 7, Part 2.2 description
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting-period flow with activity and monitoring dates

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Project or activity identifier and own-operations, upstream or downstream boundary
  • Removal class, named greenhouse gas and method edition
  • Gross removed and stored (tCO₂e — metric tonnes of carbon dioxide equivalent removed and stored)
  • Reversal amount (tCO₂e — metric tonnes of carbon dioxide equivalent previously stored and reversed)
  • Storage type, reservoir or product, location and monitoring dates
  • Permanence class, leakage and non-permanence context
  • Ownership or contribution basis, credit-sale status and vintage
  • Missing-value, method or recognition status

Published dimensions

  • GHG removal and storage project row
  • Own operations, upstream or downstream value chain
  • Project or activity identifier and location
  • Nature-based, biogenic, technological or hybrid removal class
  • Storage type, reservoir or product
  • Quantification method and edition
  • Permanence class and monitoring period
  • Ownership, contribution and credit-sale status
  • Reversal event and vintage

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Regulation (EU) 2024/3012 establishing a Union certification framework for permanent carbon removals, carbon farming and carbon storage in products

    Publisher
    European Union
    Edition
    Official Journal edition in force on 15 August 2026
    Locator
    Articles 1-6 and 18-19; Annex II

    Supports: Official publisher reference linked specifically to the Sustopedia metric “GHG removals and storage”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-7; adopted-pending ESRS compatibility and in-force CRCF activity-specific method and certification controls are separately identified.

  • Project or activity identifier, location and own-operations, upstream or downstream boundary
  • Removal class, named greenhouse gas, storage type, reservoir or product
  • Gross removed and stored amount in tCO₂e, spelled out as metric tonnes of carbon dioxide equivalent removed and stored
  • Reversal amount in tCO₂e, spelled out as metric tonnes of carbon dioxide equivalent previously stored and reversed
  • Quantification method and edition, GWP set, activity dates and monitoring dates
  • Permanence class, leakage, non-permanence and reversal context
  • Ownership or contribution basis, credit-sale status and vintage
  • Compatible gross Scope emissions retained separately from removals
  • CRCF method applicability and formal scheme-recognition status where claimed
  • Unavailable fields and reasons, never silently represented as zero
  • Governing ESRS edition and legal status at the reporting date

Record-specific limitations

  • A physical atmospheric or biogenic removal is not automatically equivalent to fossil point-source capture.
  • Permanence, leakage, reversal, sold-credit and double-counting risks remain project- and method-specific.
  • Gross removals and reversal amounts are non-negative magnitudes that remain separate and are not automatically netted.
  • This metric never offsets or reduces the separately reported gross GHG emissions inventory.
  • A CRCF application or technical assessment is not formal Commission recognition of a certification scheme.
  • Missing, inapplicable and not-assessed values remain explicit and are never converted to zero.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.