Hello,
As a PE company with some power generation companies in its portfolio that involve waste-to-energy, do their biogenic emissions need to be collected and reported under Scope 3 Category 15 emissions?
In the SBTi PE guidance pg 24, PE-C7 on Bioenergy accounting notes emissions from bioenergy need to be reported and included in target boundary (in scopes 1,2 and/or 3) - but it’s not clear if this applies to portfolio companies’ emissions as well, especially if it needs to be included in the SBTi Submission Form under ‘Bioenergy Accounting - Reported Separately from the Scopes’, with reference to specific gases (e.g. CH4, N2O etc.).
Thank you.