Carbon accounting of material substitution with biomass: Case studies for Austria investigated with IPCC default and alternative approaches

摘要: Abstract There is evidence that the replacement of carbon-intensive products with bio-based substitutes (‘material substitution biomass’) can be highly efficient in reducing greenhouse gas (GHG) emissions. Based on two case studies (CS1/2) for Austria, potential benefits material comparison to fuel are analysed. GHG savings calculated according default IPCC approaches (Tier 2 method assuming first-order decay) and more realistic based distribution functions. In CS1, high achieved by using wood residues production insulating boards instead energy. The superiority due establishment a long-term carbon storage, emission factor natural higher efficiencies gas-fired facilities. biomass feedstock CS2 lignocellulosic ethanol being used bio-ethylene (material substitution) or replacing gasoline (fuel substitution). mainly lower emissions conventional ethylene significantly than CS1 (per unit consumed). While robust parameter variation, projections quite speculative. To create adequate incentives including national climate strategies, shortcomings current accounting methods must addressed. Under both would not (fully) materialize inventory. main reason confined proportion derived from domestic harvest, whereas imported energy treated as carbon-neutral. Further inadequacies include assumption exponential decay disregard advanced products.