Locked-in GHG emissions


Bij het doornemen van de CSRD ben ik op de term ‘Locked-in GHG emissions’ gestoten die als volgt wordt gedefinieerd door de ESRS:
Estimates of future GHG emissions that are likely to be caused by an undertaking’s key assets or products sold within their operating lifetime.

Zijn hier bepaalde sectoren die typisch zo’n locked-in emissions hebben? Of producten?

Vallen de emissies gelinkt aan het gebruik van een gebouw hieronder? En hoe bereken je die dan?

Alvast bedankt voor je input.

Met vriendelijke groeten


Hi Nicolas,

Interesting questions! I’ll continue in English if that is okay.

Is there a specific part of the ESRS (transition plan, risk, targets…) that triggered your attention to the ‘locked-in GHG emissions’?

My understanding is that the locked-in emissions are not limited to ceratin sectors or products, but I agree that they might be typical (if you sell some natural gas, you know it will eventually be burned and cause an impact). I think they just want to trigger awareness of the inherent carbon intensity of your activities: for certain key assets (e.g. if you have you’re offices heated on natural gas, it might be challenging without significant investments) or products sold (e.g. you sell fertilizer that will for sure trigger some N2O to be emitted).

For the calculation, I would do:

  • key assets → what you would calculate for your yearly carbon footprint multiplied by the remaining expected lifetime.
  • products sold → here you can follow the logic of scope 3.11 (use of sold products). They already take into account the expected lifetime and impact of the use.

I hope this helped,

Hi Steven

Thanks for your input.

The part in the ESRS I am referring to can be found under ESRS E1-1 Transition plan; 16d.

  • a qualitative assessment of the potential locked-in GHG emissions from the undertaking’s key assets and products. This shall include an explanation of if and how these emissions may jeopardise the achievement of the undertaking’s GHG emission reduction targets and drive transition risk, and if applicable, an explanation of the undertaking’s plans to manage its GHG-intensive and energy-intensive assets and products;*

Given your answer, I would think that most companies (apart from a few specific cases) do not necessarily own any significant locked-in GHG emissions except for the emissions related to their buildings.

Kind regards


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