How are emissions allocated in multi-product installations?

Proportional allocation based on output

In installations that produce multiple products, emissions need to be allocated to each product.

This is typically done based on the proportion of each product in the total output. For example, if an installation produces both CBAM and non-CBAM goods, the emissions would be allocated based on the relative production volumes or values of these goods.

The allocation method should be consistent and justifiable, following principles similar to those used in the EU ETS.