functional unit
Regulatory source: Commission Implementing Regulation (EU) 2025/2547, Article 1(1)
Definition
the reference unit used for the calculation of embedded emissions in goods
More context
The functional unit is the reference unit used to calculate embedded emissions — for most goods, that’s tonnes of product under the same CN code. A few sectors use a different measure: electricity is measured in kWh, fertilisers in kilograms of nitrogen content, and cement clinker in tonnes of clinker. Getting the functional unit right matters because it’s the denominator used to work out emissions per unit of good.
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