We burn biomass in our boiler. How does SBTi treat it in our target?

Under C10 of the SBTi Corporate Near-Term Criteria V5.3.1, net biogenic CO2 goes inside the target boundary, the biomass's upstream emissions go in the main inventory, and your target wording must carry a set footnote on land-related emissions and removals from biogenic feedstocks.

The four duties in C10

1. Report biogenic CO2 emissions and removals in line with GHG Protocol guidance.
2. Include net CO2 from biogenic sources in the target boundary for Scope 1, 2 and 3, and track it in progress reports.
3. Add this footnote to the target: "The target boundary includes land-related emissions and removals from biogenic feedstocks." It applies also if you plan to start using biomass during the target period.
4. Report all upstream emissions of the biomass in the main inventory.

What "upstream" covers

• CO2e from direct land use change where the feedstock is grown.
• N2O and CH4 from managing that land.
• Processing and transport: briquetting power, drying, trucking to your gate.
• Indirect land use change is optional (footnote 16).

What does not count

Removals from growing the biomass cannot be used to lower your target or show progress (footnote 13). CH4 and N2O from burning biomass in your boiler are ordinary Scope 1, whatever you decide about the CO2. Under Corporate Net-Zero Standard V2.0, from 1 February 2027, bioenergy is reported under the GHG Protocol Land Sector and Removals Standard (C5.5).

Records to keep from your supplier

• Feedstock type and origin: crop residue, plantation wood, sawdust.
• Tonnes delivered and distance trucked, per invoice.
• Any processing energy: briquetting or pelletising electricity, dryer fuel.
• For purchased wood, whether the land was converted recently. Without this you cannot report land use change.

Example target wording with the footnote

• "Company X commits to reduce absolute scope 1 and 2 GHG emissions [x]% by 2030 from a FY 2024-25 base year.*"
• "*The target boundary includes land-related emissions and removals from biogenic feedstocks."
• Inventory lines beside it: biomass tonnes, CH4 and N2O from combustion in Scope 1, upstream transport and processing in Scope 3

Example wording; the percentage comes from the SBTi method you use.

What Senseible does here

Senseible reads biomass purchase invoices with tonnes and supplier, and freight records for the trucking, so the upstream lines C10 asks for start from your own documents. It does not set, submit or validate SBTi targets; SBTi Services validates them.

• Get your carbon number
• Biomass boiler CH4 and N2O are Scope 1
• Biomass fuel supplier evidence
• GHG Protocol land sector standard

Sources: SBTi, Corporate Near-Term Criteria V5.3.1 (final, April 2026, in effect from 14 April 2026): C10, R3, R4 and footnotes 13 to 16, SBTi, Corporate Net-Zero Standard V2.0, Criteria (final, June 2026): C5.5

Last reviewed 2026-11-01.