Paper and Packaging: Carbon Accounting Guide
Paper and board are not covered by EU CBAM. Brands buying packaging ask for emissions per tonne, and boiler fuel and pulp source decide most of the answer.
The question brand buying packagings ask
“What are the emissions per tonne of the board you supply us?”
This sector is not directly covered by EU CBAM. Buyers, lenders and OEMs ask for emissions built from documents for their own reporting.
Scope 1 sources (evidence: fuel invoices)
- Boiler fuel: coal, biomass, gas
- Lime kiln
- Captive power
- On-site vehicles
Scope 2 sources (evidence: electricity bills)
- Pulpers and refiners
- Paper machine drives
- Vacuum systems
- Converting lines
Scope 3 sources (evidence: purchase and freight invoices)
- Pulp and waste paper
- Starch and chemicals
- Inks and adhesives
- Freight
Worked example
Illustrative monthly quantities: 2,00,000 kg of coal for boiler, 3,00,000 kWh of grid electricity, 2,000 litre of diesel, multiplied by the emission factors Senseible uses and annualised. Energy only. Biogenic CO₂ from biomass is reported as zero and never credited.
Where reductions usually start
- Higher recycled fibre
- Biomass or gas boilers
- Heat recovery from dryers
- Efficient vacuum and drives
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