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4 METHODOLOGICAL GUIDANCE This can be interpreted to mean that the additional 0.3 kg of CO2 is an unavoidable consequence of the carbon capture process that reflects the additional energy needed for CO2 capture; if there was no carbon capture, this additional emission would not occur. As a result, a burden of 1.6 kg CO2-eq. continues to be allocated to the electricity (as if no CO2 capture occurs), while the thermal energy stream is allocated 0.3 kg CO2-eq. from the power plant and from the CO2 emissions from the processes involved in methanol production (in total: 0.6 kg CO2-eq.). 2. If the ‘50:50 method’ (Detzel et al. 2016) is applied, the CO2 emissions from the end-of-life combustion stage and the losses incurred during the va- rious conversion processes (= entire quantity of captured CO2) are distri- buted equally between the electricity and thermal energy generating pa- thways (with 0.95 kg allocated to each). The CO2 emissions burden from the processes involved in methanol production continue to be assigned to the thermal energy stream, thermal energy production is allocated a total GHG emissions burden of 1.25 kg CO2-eq. 3. The requirement in the EU Directives for ‘zero emissions’ combustion of the methanol means that no emissions burden may be assigned to the thermal energy generated when the methanol is combusted. However, it is not clear how the process-related losses totalling 0.5 kg CO2-eq.should be dealt with. If these losses are assigned to the methanol production, the thermal energy stream would have a burden of 0.8 kg CO2-eq. and the electrical energy stream a burden of 1.4 kg CO2-eq. Otherwise, the electri- cal energy would be allocated a burden of 1.9 kg CO2-eq. while the ther- mal energy would be generated with a burden of only 0.3 kg CO2-eq. 4.5 Summary Carbon dioxide has the potential to play a significant role in future as a raw material for the production of resource-friendly and climatically benign fu- els and as feedstock for the chemical industry. CO2 utilisation is therefore a means to help reduce industry’s carbon footprint. It is, however, crucial that the contributions to carbon reduction from CO2 capture and utilisation (CCU) schemes are calculated using methods that are well-founded and that meet the requirements of generally accepted good accounting practice. A large number of internationally accepted standards and guidelines (e.g. ISO standards) already exist that provide an established set of general rules and methodological principles. In some areas, statutory requirements (e.g. the EU Directives RED and FQD) also provide appropriate guidance. Achie- 322PDF Image | Chemical Processes and Use of CO2
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