According to the IPCC (Intergovernmental Panel on Climate Change) and the Protocol for the quantification of greenhouse gas emissions from waste management activities, CO2 produced by the combustion of biogas recovered and channeled by flaring or in cogeneration processes must be reported as zero.
This is because this gas comes from the decomposition of products containing organic matter from animal or vegetable sources which was recovered by living organisms, and which therefore belongs to a carbon neutral cycle.
However, the protocol recommends quantification and reporting of Biogenic CO2.
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