GHG removals and storage in own operations and the upstream and downstream value chain
AR56. In addition to their GHG emission inventories, undertakings shall provide transparency on how and to what extent they either enhance natural sinks or apply technical solutions to remove GHGs from the atmosphere in their own operations and upstream and downstream value chain. While there are no generally accepted concepts and methodologies for accounting for GHG removals, this Standard aims to increase transparency on the undertaking's efforts to remove GHGs from the atmosphere (paragraphs 56(a) and 58). The GHG removals outside the value chain that the undertaking supports through the purchase of carbon credits are to be disclosed separately as required by paragraphs 56(b) and 59.
AR57. When disclosing the information on GHG removals and storage from the undertaking's own operations and its upstream and donwstream value chain required under paragraphs 56(a) and 58, for each removal and storage
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