Chapter 01 · Climate & transitionClimate & Greenhouse Gas Emissions
Biogenic emissions
Definition
Emissions of carbon dioxide from the combustion or biodegradation of biomass — plant or animal material, biofuels, wood, organic waste. Because the carbon was removed from the atmosphere by recent photosynthesis, GHG Protocol accounting treats biogenic CO₂ as not adding to fossil-driven accumulation: it is reported separately ("outside of scopes") rather than in Scope 1–3 totals. Methane and nitrous oxide from biomass combustion are not biogenic in this sense and must be reported within the scopes.
References
Definition; GHG Protocol separate-reporting rule; scope treatment of CH₄/N₂O; rationale for disclosure.
Treatment across GHG Protocol, CSRD/ESRS E1, SBTi and CDP; carbon-neutrality misconception; Land Sector and Removals Guidance.
Overview
What it means
The separate-reporting convention simplifies accounting but creates a gap: a company can switch to biomass and see scope totals fall while atmospheric carbon actually rises if biomass is unsustainably sourced or regrowth is slow. Hence the recommendation (GHG Protocol, SBTi, CDP) to report biogenic CO₂ transparently, and frameworks (CSRD/ESRS E1) requiring disclosure of biogenic emissions and methods where relevant.
The GHG Protocol's Land Sector and Removals Guidance further clarifies treatment of biogenic carbon in products and land use.
How it is used
Companies burning biofuels or processing biomass (pulp and paper, waste-to-energy, bioethanol) quantify biogenic CO₂ with emission factors and disclose it as a memo item; some report it voluntarily even when not strictly required.
Why it matters
"Biomass is carbon neutral" is an accounting convention, not a physical guarantee: the climate effect depends on sourcing, timing and land-use change. Separate reporting is the transparency mechanism that keeps the convention honest.
Definitions and controversy
The carbon-neutrality assumption for biogenic CO₂ is actively debated in science and policy (carbon-payback periods, forest biomass); the entry reflects accounting rules, not an endorsement of automatic neutrality.