Can NUTS2 values be used for GHG accounting on cultivation level?

Yes, NUTS2 values can be used for GHG accounting at the cultivation level, but certain conditions must be met. NUTS2 values, which represent typical GHG emissions for the cultivation of agricultural raw materials in specific territorial regions, may be applied once they have been scrutinized and approved by the European Commission through an Implementing Decision. 

At present, the availability of NUTS2 values is limited. For the most up-to-date information, please refer to the European Commission’s list of issued Implementing Decisions and recognized NUTS2 values. 

Please have a look at the decision tree below for an understanding of which NUTS2 values can be used for certification and under which conditions: 

If the use of NUTS2 values is applicable, please note that NUTS2 values are not direct substitutes for default values. They must be adjusted using all feedstock factors and allocation factors that are relevant for the supply chain and converted to an energy basis to ensure accurate GHG calculations. 

Please also note that the additional field for the regional code in the Sustainability Declaration (SD) and Proof of Sustainability template is not mandatory but we highly recommend to used it. The auditor must always be able to check against the decision tree whether the use of NUTS2 values is allowed or not. This is especially the case if the issuer of the SD does not know the destination of the biofuel.