How are embedded emissions calculated for reporting purposes?

Actual data preferred, default values allowed until June 30, 2024

Ideally, embedded emissions should be calculated using actual emission data from the production facilities. However, recognizing the challenges in obtaining this data, especially in the early stages, the regulation allows for the use of default values provided by the European Commission.

For the first three reporting quarters (until June 30, 2024), up to 100% of the emissions can be reported using default values. After that, at least 80% of the reported emissions should be based on actual calculations.