Ref. Ares(2024)3131389 - 29/04/2024 EUROPEAN COMMISSION Brussels, XXX […](2024) XXX draft ANNEX ANNEX to the Commission Delegated Regulation supplementing Regulation (EU) 2023/1542 of the European Parliament and of the Council by establishing the methodology for the calculation and verification of the carbon footprint of electric vehicle batteries EN EN ANNEX Methodology for calculation and verification of the carbon footprint of electric vehicle batteries 1. DEFINITIONS For the purposes of this Annex the following definitions shall apply: (1) ‘carbon footprint study’ means the study referred to in point 2, second paragraph, point (h), of part B and point 2, point 1, third paragraph, point (h), of Part C of Annex VIII to Regulation (EU) 2023/1542; (2) ‘public version of the carbon footprint study’ means the study referred to in Article 7(1), point (g), of Regulation (EU) 2023/1542; (3) ‘active material precursor’ means material required for the synthesis of active materials, either cathode active material precursors or anode active material precursors; (4) ‘elementary flows’ means the materials or energy entering the system being studied that have been drawn from the environment without previous human transformation, or material or energy leaving the system being studied that is released into the environment without subsequent human transformation.; (5) ‘dataset’ means a document or file with life cycle information of a specified product or other reference such as a process, covering its descriptive metadata and either its quantitative life cycle inventory in case of a life cycle inventory (‘LCI’) result dataset or its carbon footprint in case of a life cycle impact assessment (‘LCIA’) result dataset; (6) ‘company-specific dataset’ means a dataset describing a company-specific process, where all the activity data are company-specific, and which relates to a specific battery model produced in a specific production plant; (7) ‘most representative secondary dataset’ means the secondary dataset having the highest technological representativeness (‘TeR’) quality rating or, if there are several datasets with the same TeR, the one with the highest geographical representativeness (‘GeR’) quality rating, or, in the absence of information on the geographical provenience of the material concerned, the one representing the global average; (8) ‘environmental footprint (EF)-compliant dataset’ means a dataset developed in accordance with the Guide for EF-compliant datasets, available on the European Platform on Life Cycle Assessment (LCA); (9) ‘ILCD entry-level compliant dataset’ means a dataset developed in accordance with the compliance rules and entry-level requirements of the International Reference Lifecycle Data System (‘ILCD’) Data Network, available on the European Platform on LCA, and in accordance with the EF Reference Package, available in the Life Cycle Data Network on the European Platform on LCA (‘LCDN’), for nomenclature and characterisation factors compliance; (10) ‘LCI result dataset’ means a dataset modelling a complete or partial life cycle of a product system that, apart from the product flow associated with the reference product, lists only elementary flows; EN 1 EN (11) ‘LCIA result dataset’ means a dataset modelling a complete or partial life cycle of a product system that, apart from the product flow associated with the reference product, lists only the result of the life cycle impact assessment, which in the case where climate change is the only impact category analysed means that the result is the amount of carbon dioxide (‘CO2’)-equivalent; (12) ‘partially disaggregated dataset’ means a dataset with a LCI that contains elementary flows and activity data, and that only in combination with its complementing underlying datasets yields a complete aggregated LCI dataset; (13) ‘partially disaggregated dataset at -1 level’ means a partially disaggregated dataset that contains elementary flows and activity data for one level down in the supply-chain, while all complementing underlying datasets are in their aggregated form; 2. CALCULATION RULES The carbon footprint of electric vehicle batteries shall be calculated as the amount of CO2equivalent emitted during the life cycle stages of the battery that are within the system boundary, expressed in kilogram (‘kg’) CO2-equivalent, divided by the total amount of energy provided by the battery over the battery’s service life determined i