Add Direct Emissions- Standard Balance Method

Purpose

As part of CBAM (Carbon Border Adjustment Mechanism) reporting, suppliers must provide verified data about direct emissions generated during the production of materials or goods exported to the EU.

The Add Direct Emissions workflow in kolum helps you calculate and report these emissions using standardized methods recognized by the EU.

The Standard Balance Method estimates emissions based on standard emission and calorific values, together with quantities of fuels, materials, or products used during production.

When to Use the Standard Balance Method

Choose this method if:

• You do not have continuous on-site emission measurement systems.

• Measuring emissions directly would be technically difficult or unreasonably expensive.

• You rely on recorded data such as stock levels, fuel deliveries, or standard national factors.

Data You Will Need Before Starting

To complete this process, you will need the following data points:

Category	Data Required	Examples / Notes
Monitoring setup	Monitoring method	“Standard Balance Method”
Fuel or material used	Type of fuel/material	Gas works gas, Coke oven gas, Crude oil, etc.
Emission type	Combustion or process emissions	Select based on whether emissions come from burning or chemical reactions.
Measurement control	Whether you control the measurement system	Yes/No
Quantity determination	How the quantity used is measured	Metering, stock aggregation, or documented procedures
Quantity consumed	Amount of material used	e.g., 2 tonnes or 1000 Nm³
Emission factor	Factor used to calculate emissions	Standard or lab-based value (tCO₂/t, tCO₂/1000Nm³, etc.)
Net Calorific Value (NCV)	Energy content of the material	e.g., 2 GJ/t (measured or standard)
Source references	Data provenance	EU, IPCC, national database, or lab report

Workflow Overview

The Add Direct Emissions flow guides you through these steps:

1. Select Monitoring Method

2. Specify Fuel, Material, or Product Used

3. Select Emission Type

4. Define Measurement Control

5. Select Quantity Measurement Method

6. Provide the Quantity Used

7. Specify Emission Factor

8. Provide Net Calorific Value (if applicable)

9. Review and Submit

Each step is described below.

Step 1. Monitoring Method

Select Standard Balance Method.

This method calculates emissions based on standard values and documented quantities, rather than continuous emission measurement. It is recognized under EU ETS and CBAM guidance.

Step 2. Fuel, Material, or Product Used

Choose the material or fuel that generates emissions in your production process.

You can select from a predefined list (e.g., Coke oven gas, Bitumen, Gas/Diesel oil, Crude oil, etc.) or search by name.

Data you need:

• The name of the material or fuel used in production.

• Confirmation that it is part of the process that produces emissions.

Step 3. Emission Type

Select the type of emission associated with this material:

• Combustion emissions: From burning carbon-based fuels in furnaces, boilers, flares, or heaters.

• Process emissions: From chemical or metallurgical reactions (for example, carbonate decomposition, reduction of metal oxides).

Data you need:

• Understanding of whether the emissions come from fuel combustion or from a production reaction.

Step 4. Measurement System Control

Indicate whether your organization controls the system used to measure material quantities.

• Yes: You operate and maintain the measurement system (e.g., internal meters, scales, or data collection tools).

• No: Measurements are performed by a third party or another organization.

If you select No, Kolum will ask you to specify why:

Possible reasons:

• No internal measurement system available

• Measurement not feasible or too costly

• External system provides more reliable data

You will then be asked how the quantity is measured (see Step 5).

Step 5. How You Measure the Amount Used

This step defines how material consumption is determined. Your choice affects which data Kolum requires next.

Option 1: Continual metering at the process

Used when quantities are measured continuously using on-site systems. You will directly enter:

• Quantity consumed

• Measurement unit (t or 1000Nm³)

Option 2: Aggregation of quantities across different stock levels

Used when the total quantity is derived from recorded stock movements. You must indicate whether the material was:

• Consumed during the process, or

• Produced or an intermediate good

If “produced or intermediate good” is selected, kolum will add fields to describe how the emission factors apply to that output.

Option 3: Direct measurement not feasible / would incur unreasonable costs

Used when physical measurement is impractical. You will be asked how the quantity will be determined:

• From data of previous years, or

• Using documented procedures (e.g., standard recipes, consumption ratios, or invoices)

If you selected “No” for measurement control earlier, your options will differ:

• Use amounts from invoices issued by a trade partner, or

• Readings from external measurement systems

Step 6. Quantity of Fuel, Material, or Product Consumed

Enter:

• Quantity (numeric value)

• Activity data unit: either t (tonnes) or 1000Nm³

Data you need:

• Verified total quantity of the input material for the reporting period.

• Appropriate measurement unit.

Example:

Quantity = 2 Unit = t

Step 7. Emission Factor

The emission factor defines how much CO₂ is released per unit of material used.

You will be asked how the emission factor is determined:

• By the use of values based on Laboratory Analysis

• By the use of proxy data based on empirical correlations

• By the use of standard values (most common under CBAM)

If you select standard values, kolum will ask:

“Do you have a better value than that of the EU or IPCC?”

• Yes: Provide your verified value and its source (e.g., supplier certificate, lab analysis).

• No: Continue using EU or IPCC default factors. You will confirm the source of the default value, such as national standards or IPCC tables.

Then, provide:

• Emission factor value (e.g., 2)

• Unit: tCO₂/t, tCO₂/TJ, or tCO₂/1000Nm³

Data you need:

• Emission factor and its unit

• Source reference (EU, IPCC, or other verified body)

Step 8. Net Calorific Value (NCV)

The NCV represents the energy content of the fuel or material. It is used where required to convert energy-based emission factors.

You will specify how NCV is determined:

• Laboratory Analysis

• Proxy correlations

• Standard values

Then enter:

• NCV value (GJ/t)

Data you need:

• The applicable NCV value in GJ/t (from lab or approved standard)

• The source of the value (EU, IPCC, or national reference)

Step 9. Review and Submit

Kolum will display all data you have entered for verification. You can review and confirm before submitting.

Typical data points displayed for confirmation:

• Monitoring method

• Fuel/material/product used

• Emission type

• Measurement control (Yes/No and justification)

• Measurement method

• Quantity and unit

• Emission factor (method, value, unit, and source)

• Net calorific value (method, value, and source)

After confirmation, select Submit to record the data.