(a) the GHG removal and storage, if any, achieved through projects it has developed within its own operations or to which it has contributed within its upstream and downstream Value chain, in metric tons of CO2 equivalent; and

b) the extent of the reduction or removal of greenhouse gas emissions through climate protection projects outside its Value chain that it has financed or intends to finance with the purchase of Carbon credits.

(a) Provide an understanding of the company's actions to permanently remove or actively support the removal of greenhouse gases from the atmosphere in order to achieve Net-zero targets (see paragraph 60),

b) provide an understanding of the volume and quality of Carbon credits that the company has purchased or intends to purchase in the voluntary carbon market to support its claims of greenhouse gas neutrality (see paragraph 61).

(a) the total amount of greenhouse gases removed and stored in metric tons of CO2 equivalent, disaggregated and separated by the amounts associated with the company's own activities and with its upstream and downstream Value chain, and by removal activities; and

b) the assumptions, methodologies and frameworks used by the company in the calculation.

(a) the total amount of Recognised quality standards for carbon credits outside the company's Value chain in metric tons of CO2 equivalent that were verified and cancelled during the reporting period; and

(b) the total amount of Carbon credits outside the company's value chain in metric tons of CO2 equivalent that are planned to be cancelled and whether they are based on existing contractual agreements.

(a) whether and how this claim is accompanied by GHG emission reduction targets in accordance with disclosure requirement ESRS E1-4,

(b) whether and how this claim and dependency on Carbon credits neither hinder nor reduce the achievement of its GHG emission reduction targets (47) or, where applicable, its Net-zero target; and

(c) the credibility and integrity of the Recognised quality standards for carbon credits used, including by reference to recognized quality standards.

(a) identify the greenhouse gases concerned,

b) explain whether removal and storage are biogenic or through land-use change (e.g. afforestation, reforestation, forest restoration, urban tree planting, agroforestry, soil carbon sequestration, etc.), whether they are technological (e.g. direct capture from air) or hybrid (e.g. bioenergy with carbon capture and storage), including technical details on the removal, type of storage and, if applicable, transportation of removed GHGs,

(c) if applicable, briefly explain whether the activity qualifies as Nature-based solutions; and

(d) explain how the risk of non-permeability will be addressed, including the detection and monitoring of leakage and reversal events, where appropriate.

(a) Where applicable, it shall take into account the Company Standard (2004 version), the Product Standard (2011 version), the Guidelines for Agriculture (2014 version) and the Guidelines for Land-use, Land-use change and Forestry for GHG Project Accounting (2006 version) of the GHG Protocol,

(b) apply agreed methodologies for accounting for greenhouse gas removals as they become available, in particular the EU legal framework for the certification of carbon removals

(c) where appropriate, explain the relevance of removals to its climate action plan

d) it indicates the removals from operations that it owns, controls or contributes to and that have not been sold to another party in the form of CO₂ allowances

e) where applicable, it identifies the greenhouse gas removal activities in its own operations or in the Value chain that have been converted into CO₂ allowances and resold to other parties on the voluntary market,

f) it accounts for the greenhouse gas emissions associated with an extraction activity including transportation and storage in accordance with disclosure requirement E1-6 (Scope 1, 2 or 3). To make the efficiency of an extraction activity, including transportation and storage, more transparent, the company may report the greenhouse gas emissions associated with that activity (e.g. greenhouse gas emissions from the electricity consumption of direct air capture technologies) alongside the amount of greenhouse gas emissions removed, but separately from each other,

(g) in the case of a reversal, account for the relevant greenhouse gas emissions as offsets for removals during the reporting period

h) it uses the most recent GWP values published by the IPCC based on a time horizon of 100 years to calculate the CO₂ emissions (CO₂ equivalent) of non-CO₂ gases and explains the underlying assumptions, methodologies and frameworks used to calculate the amount of greenhouse gases removed; and

i) it considers Nature-based solutions.

(a) share (percentage of volume) of projects to reduce and remove CO2 emissions,

b) for Carbon credits from removal projects, an explanation of whether they originate from biogenic or technological sinks,

c) share (percentage of volume) of each recognized quality standard,

d) share (percentage of volume) of projects within the EU, and

(e) share (percentage of volume) that is considered to be an appropriate adjustment under Article 6 of the Paris Agreement.

(a) take into account recognized quality standards,

(b) where appropriate, it shall explain the significance of Carbon credits for its climate protection plan

c) it does not include any Carbon credits from projects to reduce greenhouse gas emissions in its Value chain, as the respective emission reductions must already be reported as part of the E1-6 disclosure requirement (Scope 2 or Scope 3) at the time they occur (i.e. double counting is avoided),

d) it does not include any Carbon credits from greenhouse gas emission removal projects in its Value chain, as the respective removal must already be reported as part of the E1-7 disclosure requirement at the time it occurs (i.e. double counting is avoided),

e) it does not report any Carbon credits as compensation for its greenhouse gas emissions as part of the disclosure requirement E1-6 for greenhouse gas emissions,

f) it does not report any Carbon credits as a means of achieving the GHG emission reduction targets to be reported under disclosure requirement E1-4, and

g) it calculates the amount of Carbon credits to be canceled in the future as the sum of Carbon credits in metric tons of CO2 equivalent during the term of existing contractual agreements.