IPCC GHG Inventory Guidelines (2019 Refinement)

The IPCC Guidelines for National Greenhouse Gas Inventories provide the principal international accounting framework for reflecting carbon capture and geological storage in national emissions inventories. The operative CCS methodology is contained in Volume 2, Chapter 5 of the 2006 Guidelines, covering CO2 transport, injection and geological storage under inventory category 1C. Capture-related emissions and reductions are reported in the sector where capture occurs, while emissions from transport, injection, storage and any leakage are estimated separately. Site-specific Tier 3 methods are used for geological storage, supported by monitoring, mass-balance, quality-assurance and uncertainty procedures. The 2019 Refinement updates and supplements the 2006 Guidelines but does not replace them; Volume 2 Chapter 5 is explicitly listed as having no refinement, so the 2006 CCS chapter remains the methodological basis. The Guidelines support national inventory reporting, not project permitting or voluntary carbon-credit issuance.