Calculating emissions for biomass use for electricity production

My client uses compost in a biomass electricity generator so is an energy producer. The question is that it remains unsure what the emissions are for this.

Option 1: Flanders classifies biomass electricity generation as green energy, leading to zero emissions. But maybe this is more for the user of the electricity?
Option 2: The EU has a calculation method for biomass inputs. Article 31 Calculation of the greenhouse gas impact of biofuels, bioliquids and biomass fuels. Directive - 2018/2001 - EN - EUR-Lex

I am 100% certain how to calculate these emissions. Can someone help me clarify this?