Biomass energy? & different accounting treatments?

EcoVision
Nov 19
3 min read

1. What Is Biomass Energy🌿?

Biomass energy refers to energy derived from organic materials — such as wood, agricultural residues, forest waste, animal manure, or dedicated energy crops. It is considered part of the renewable energy mix because the carbon released during combustion can, in theory, be reabsorbed by new plant growth, creating a closed carbon cycle.

Examples of biomass energy sources:

Wood pellets and forestry residues
Agricultural waste (corn stalks, rice husks, sugarcane bagasse)
Biogas from organic waste digestion
Energy crops (switchgrass, miscanthus)
Animal manure or sewage sludge
Municipal solid waste (biogenic fraction)

2. Biomass and the Carbon Balance Concept

The core idea behind biomass as a “low-carbon” energy source is its biogenic carbon cycle:

Plants absorb CO₂ from the atmosphere through photosynthesis while growing.
When the biomass is burned or decomposed, that same CO₂ is released back into the atmosphere.
If new biomass is continuously grown, the process can — theoretically — achieve net zero CO₂ emissions.

This is often called “carbon neutrality” of biomass, but only if the feedstock is sustainably sourced and regrown at the same rate as it’s consumed.

3. Biomass in GHG Emission Accounting

When calculating GHG emissions, biomass-based energy is treated differently from fossil fuels. The approach depends on which standard or framework you use:

(a) GHG Protocol & ISO 14064

CO₂ from biomass combustion is reported separately as biogenic emissions (not counted in Scope 1 fossil GHG totals).
However, non-CO₂ gases like CH₄ (methane) and N₂O (nitrous oxide) from biomass combustion must be included in total GHG emissions.
Disclosing biogenic CO₂ separately ensures transparency about the origin of emissions.

Example reporting approach:

Source	Included as Fossil Emissions?	Reported Separately as Biogenic?
CO₂ from biomass combustion	❌	✅
CH₄, N₂O from biomass combustion	✅	❌
CO₂ from fossil fuels	✅	❌

(b) National / IPCC Guidelines

The Intergovernmental Panel on Climate Change (IPCC) treats CO₂ from sustainably produced biomass as zero in energy sector emissions, but accounts for it in the Land Use, Land-Use Change, and Forestry (LULUCF) sector.
This ensures that the full lifecycle of carbon (growth → harvest → combustion → regrowth) is reflected elsewhere in the model.

4. Factors Affecting Biomass GHG Performance

Biomass is only low-carbon or carbon-neutral if certain conditions are met:

Factor	Effect on GHG Profile
Feedstock source	Waste or residue biomass has lower GHG impact than dedicated crops (no land-use change).
Land use and deforestation	Converting forests or peatlands for biomass can cause large CO₂ releases (“carbon debt”).
Transportation and processing	Energy used to harvest, dry, and transport biomass adds fossil emissions.
Combustion efficiency	Inefficient burning can produce excess CH₄ and N₂O.
Carbon accounting timeframe	Regrowth and CO₂ reabsorption may take decades, affecting “net-zero” timing.

5. Calculating GHG Emissions from Biomass Energy

A simplified emission calculation follows IPCC or GHG Protocol guidance:

GHG Emissions (kg CO₂e)= ∑(Activity Data×Emission Factor)

Where:

Activity Data: amount of biomass used (e.g., tons, MWh).
Emission Factor: quantity of GHG emitted per unit biomass (e.g., kg CO₂e/ton).

Example (for combustion of wood chips):

GHG	EF (kg GHG / ton biomass)	Conversion to CO₂e	Included in total?
CO₂ (biogenic)	1,700	Reported separately	❌
CH₄	0.3	×25 = 7.5	✅
N₂O	0.1	×298 = 29.8	✅
Total (reported emissions)	—	37.3 kg CO₂e/ton	✅

6. Biomass in Corporate ESG and Net-Zero Strategies

Companies using biomass energy often highlight it in Scope 1 and 2 decarbonization efforts.
Emission reporting must clearly differentiate between biogenic and fossil CO₂.
Sustainability assurance requires tracing biomass supply chains to prevent deforestation and ensure lifecycle neutrality.

Example disclosure (ISSB / GRI-compliant):

“Ecovision Consultancy Limited sources certified biomass from waste wood for energy. CO₂ emissions from biomass combustion are reported as biogenic and excluded from total Scope 1 emissions, while associated CH₄ and N₂O are included following GHG Protocol methodology.”

7. Summary Table

Aspect	Biomass Energy Relationship to GHGs
Nature	Renewable organic source; part of the biogenic carbon cycle
Treatment in GHG accounting	CO₂ reported separately as biogenic; CH₄/N₂O included
Climate benefit	Low-carbon if sustainably sourced and regenerated
Risks	Unsustainable harvesting, land-use change, and delayed reabsorption can make it carbon-positive
Best practice	Transparent reporting, third-party certification, lifecycle assessment (LCA), and adherence to GHG Protocol or ISO 14064 standards

In Summary

Biomass energy plays a crucial role in low-carbon energy transitions, but its climate benefit depends on sustainability, sourcing, and accurate GHG accounting. Properly measured and transparently reported, biomass can contribute meaningfully to a company’s net-zero and ESG goals.