Two different approaches may be chosen when establishing the Baseline Emission Inventory at local level, namely:
The territorial or IPCC approach, covering all the CO2 emissions occurring due to final energy consumption in the territory of the local authority.
The Life Cycle Assessment (LCA) approach, considering the overall life cycle of the fuels/electricity. This includes all emissions of the energy chain that also take place outside the territory (such as transport losses, refinery emissions or energy conversion losses).