According to Article 3(c) of the EU ETS Directive ‘greenhouse gases’ (GHGs) are the gases listed in Annex II to the said Directive and other gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and re-emit infrared radiation.
Annex II to the EU ETS Directive enumerates the following greenhouse gases:
- Carbon dioxide (CO2),
- Methane (CH4),
- Nitrous Oxide (N2O),
- Hydrofluorocarbons (HFCs),
- Perfluorocarbons (PFCs),
- Sulphur Hexafluoride (SF6).
As regards the Taxonomy Regulation's definition of 'greenhouse gas', Article 2(7) thereof cross-refers to a list in Annex I to Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change.
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Links The latter Regulation is repealed, with some exceptions, with effect from 1 January 2021 by Article 57 of the Regulation on the Governance of the Energy Union.
The same Article 57 states however that "references to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex XIII".
The GHGs covered by Part 2 of Annex V of the said Regulation on the Governance of the Energy Union are:
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1. Carbon dioxide (CO2) |
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2. Methane (CH4) |
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3. Nitrous Oxide (N2O) |
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4. Sulphur hexafluoride (SF6) |
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5. Nitrogen trifluoride (NF3) |
6. Hydrofluorocarbons (HFCs):
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HFC-23 CHF3 |
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HFC-32 CH2F2 |
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HFC-41 CH3F |
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HFC-125 CHF2CF3 |
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HFC-134 CHF2CHF2 |
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HFC-134a CH2FCF3 |
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HFC-143 CH2FCHF2 |
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HFC-143a CH3CF3 |
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HFC-152 CH2FCH2F |
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HFC-152a CH3CHF2 |
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HFC-161 CH3CH2F |
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HFC-227ea CF3CHFCF3 |
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HFC-236cb CF3CF2CH2F |
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HFC-236ea CF3CHFCHF2 |
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HFC-236fa CF3CH2CF3 |
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HFC-245fa CHF2CH2CF3 |
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HFC-245ca CH2FCF2CHF2 |
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HFC-365mfc CH3CF2CH2CF3 |
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HFC-43-10mee CF3CHFCHFCF2CF3 or (C5H2F10) |
7. Perfluorocarbons (PFCs):
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PFC-14, Perfluoromethane, CF4 |
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PFC-116, Perfluoroethane, C2F6 |
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PFC-218, Perfluoropropane, C3F8 |
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PFC-318, Perfluorocyclobutane, c-C4F8 |
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Perfluorocyclopropane c-C3F6 |
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PFC-3-1-10, Perfluorobutane, C4F10 |
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PFC-4-1-12, Perfluoropentane, C5F12 |
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PFC-5-1-14, Perfluorohexane, C6F14 |
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PFC-9-1-18, C10F18. |
Also the Regulation on the European Climate Law refers to this list as regards the Regulation's scope (Article 1).
Annex I to the SFDR delegated Regulation of 6 April 2022 (Template principal adverse sustainability impacts statement) cross-refers as regards of the the definition of ‘greenhouse gas (GHG) emissions’ for the purposes of this Annex, to the definition in Article 3, point (1) of Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013.
The latter defines‘greenhouse gas emissions’ as emissions in terms of tonnes of CO2 equivalent of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), nitrogen trifluoride (NF3) and sulphur hexafluoride (SF6) determined pursuant to Regulation (EU) No 525/2013 and falling within the scope of the said Regulation".
Documentation
EU ETS Directive, Article 3(c)