Referenced documents:
IA on Methodology_0.pdf
Annex to IA on Methodology_0.pdf
COM_2025_989_1_EN_ACT_part1_v8.pdf
COM_2025_989_1_EN_annexe_proposition_part1_v5.pdf
What these documents do
The ACT establishes the binding methodology for calculating embedded emissions under the definitive period.
The ANNEXE contains the technical rules: definitions, system boundaries, functional units, monitoring requirements, and sector-specific logic.
The Impact Assessment and its Annex explain the policy and technical reasoning behind methodological choices.