Regulated-emission-allowance stock at period start
Measurement answer
What this metric measures
Regulated-emission-allowance stock at period start is a structured disclosure of compliance instruments held under a named scheme, with banked prior-period allowances identified as a subset.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Instant at the beginning of the reporting period
- Aggregation
- No aggregation across schemes or dates; the banked count remains a subset
- Pillar
- Environmental
- Topic
- Carbon markets and regulated emissions
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Compliance instruments held at the beginning of the reporting period under a named regulated emissions-trading scheme. Banked prior-period allowances are a subset of the total count, and any emissions equivalent is reported only when the named scheme legally defines it.
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 DisclosureSource evidence
EU laws and regulatory guidance
- Publisher
- European Union
- Edition
- Consolidated text as of 1 March 2024
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Article 3(a) and Article 3(j)
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Instant at the beginning of the reporting period
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
- Regulated emissions-trading scheme and jurisdiction
- Measurement date, registry account or installation
- Allowance vintage, compliance period and origin
- Allowances held (count of scheme-issued compliance instruments)
- Banked prior-period allowances (subset count; never added to total held)
- Authorised emissions equivalent (tCO₂e — only when the named scheme legally defines the conversion)
- Missing-value or scheme-validation status
Published dimensions
- Regulated allowance-stock row
- Regulated emissions-trading scheme and jurisdiction
- Registry account or installation
- Allowance vintage or compliance period
- Allowance origin and balance type
- Beginning-of-period measurement date
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate 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
Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union
- Publisher
- European Union
- Edition
- Consolidated text as of 1 March 2024
- Locator
- Article 3(a) and Article 3(j)
Supports: Official publisher reference linked specifically to the Sustopedia metric “Regulated-emission-allowance stock at period start”; 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 AR74(b)-(c), plus the scheme-specific EU ETS definition where applicable; the adopted-pending July 2026 ESRS annex omits the datapoint.
- Named regulated emissions-trading scheme and jurisdiction
- Beginning-of-period measurement date, registry account or installation
- Allowance vintage or compliance period, origin and balance type
- Allowances held as a count of scheme-issued compliance instruments
- Banked prior-period allowance subset count, never added to total allowances held
- Optional tCO₂e equivalent spelled out as metric tonnes of carbon dioxide equivalent and supported by the named scheme's legal rule
- Unavailable fields and reasons, never silently represented as zero
- Current ESRS authority and adopted-successor omission warning
Record-specific limitations
- The instrument count is not monetary value, accounting liability, surrendered allowances or annual purchase requirement.
- Banked prior-period allowances are a subset of total allowances held and must never be added to that total.
- Different schemes are not combined because instrument definitions, compliance periods and conversion rules differ.
- The EU ETS one-tonne rule is not universal and cannot be applied to another scheme without its legal conversion rule.
- The adopted-pending July 2026 ESRS annex omits this optional current-edition datapoint.
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.