Recital (14) · Commission Delegated Regulation (EU) 2025/422

(14)In order to foster consistency of disclosed information in the absence of consensus on a specific set of reliable methodologies to calculate the identified indicators at this stage, harmonised principles should nonetheless apply to ensure the comparability of disclosed information, avoid any methodological bias, and ensure the consistency of methodologies used with those referred to in the framework of the application of Directive (EU) 2022/2464 of the European Parliament and of the Council^note. As a result, information on energy consumption and GHG emissions should be aligned with the calculation guidance laid down in Commission Delegated Regulation (EU) 2023/2772^note, while the methodology used to calculate each quantitative metric and any deviations from this calculation guidance should be disclosed.

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Defined terms · 12

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climate and other environment-related indicators
means the indicators listed in the section ‘Mandatory key indicator on energy consumption’ of Table 2 of the Annex, in the section ‘Supplementary key indicators on energy and GHG emissions’ of Table 3 of the Annex, and in the section ‘Optional indicators’ of Table 4 of the Annex;
greenhouse gas (GHG) emissions
means emissions of gases listed in Part 2 of Annex V to Regulation (EU) 2018/1999 of the European Parliament and of the Council expressed in tonnes of CO2-equivalent;
hazardous waste
means hazardous waste as defined in Article 3, point 2, of Directive 2008/98/EC;
incentive structure
means the set of incentives and penalties established as part of a consensus mechanism to economically incentivise distributed ledger technology (DLT) network nodes to cooperate in applying the rules and procedures of the consensus mechanism for the purpose of validating transactions in crypto-assets;
natural resources
means natural resources as defined in Table 2 of Annex II to the Delegated Regulation (EU) 2023/2772.
non-recycled waste
means any waste not recycled within the meaning of ‘recycling’ in Article 3, point 17, of Directive 2008/98/EC of the European Parliament and of the Council;
renewable energy
means energy from renewable sources or renewable energy as defined in Article 2, point (1), of Directive (EU) 2018/2001 of the European Parliament and of the Council;
scope 1 DLT GHG emissions
means greenhouse gas (GHG) emissions generated from sources that are controlled by the distributed ledger technology (DLT) network nodes using the consensus mechanism;
scope 2 DLT GHG emissions
means GHG emissions from the consumption of purchased electricity, steam, or other sources of energy generated upstream from the DLT network nodes using the consensus mechanism;
scope 3 DLT GHG emissions
means all indirect, upstream and downstream GHG emissions not covered by points (d) and (e) that occur in the value chain of the DLT network nodes using the consensus mechanism;
waste
means waste as defined in Article 2, point (23), of Directive (EU) 2018/2001;
waste electrical and electronic equipment
(‘WEEE’) means waste electrical or electronic equipment as defined in Article 3(1), point (e), of Directive 2012/19/EU of the European Parliament and of the Council;