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Scope 1  ·  2.2.2

CCUS

Capturing carbon dioxide (CO₂) emitted from industrial processes or combustion at the point of emission and either permanently storing it underground (CCS) or utilizing it as a feedstock in other products or processes (CCU). CCUS is most applicable to hard-to-abate sectors such as cement, steel, chemicals, and power generation. Captured carbon may qualify for Section 45Q tax credits (significantly modified under the One Big Beautiful Bill Act; verify current credit terms with tax advisor).

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Self-Assessment

Select where your organization currently operates and where you want to get to. There is no obligation to reach "Leading Org." — choose the target that is right for your business context and investment capacity.

📍 Current Level
🎯 Target Level
Select your current and target levels above to map your assessment on this initiative.
Fundamental
Market Standard
Above Average
Leading Org.

Technology

  • Baseline CO₂ emissions measurement and monitoring at key process emission points
  • Preliminary feasibility assessment of post-combustion capture technologies (amine scrubbing, etc.)
  • Review of geological storage options and proximity to Class VI injection well sites

Process

  • Engaging with DOE and EPA on CCUS regulatory pathway and permitting requirements
  • Assessing CO₂ purity and pressure requirements for capture, transport, and storage
  • Evaluating potential CO₂ utilization markets (enhanced oil recovery, concrete curing, food-grade CO₂)

Financing

  • Internal feasibility study budget
  • Section 45Q tax credit framework reviewed (credit terms significantly modified under the One Big Beautiful Bill Act; confirm current rates with tax advisor)

Technology

  • Fundamental Technologies +
  • Pilot-scale post-combustion carbon capture unit deployed at highest-emitting process stream
  • CO₂ compression and conditioning equipment for transport or utilization
  • CO₂ offtake agreement with utilization partner (e.g., concrete, beverage, or enhanced oil recovery)

Process

  • Conducting front-end engineering and design (FEED) study for full-scale capture system
  • Negotiating CO₂ transport and storage agreements with pipeline operators or storage developers
  • Establishing MRV (monitoring, reporting, verification) protocols for captured volumes

Financing

  • Project financing structured via tax equity or debt, with 45Q credit availability subject to current legislative terms
  • State CCS grant programs and DOE Office of Fossil Energy funding accessed

Technology

  • Market Standard Technologies +
  • Full-scale commercial carbon capture deployed on primary emission sources
  • CO₂ pipeline connection or dedicated transport to geological storage site
  • Direct air capture (DAC) pilot explored as supplemental removal for residual emissions

Process

  • Achieving third-party verified CO₂ capture and permanent storage volumes
  • Integrating CCUS into overall Scope 1 reduction accounting and SBTi pathway
  • Evaluating second-generation capture technologies (solid sorbents, membranes) for cost reduction

Financing

  • Project finance structure with CO₂ offtake agreements, state grants, and DOE loan programs as primary revenue sources (45Q credit terms modified; verify current availability)
  • Long-term CO₂ offtake or storage contracts providing revenue certainty to attract project debt

Technology

  • Above Average Technologies +
  • Near-zero or net-negative Scope 1 process via combined fuel switching + full-stream CCUS
  • DAC integrated with industrial process heat or waste CO₂ to improve capture economics
  • CO₂ utilized as feedstock in synthetic fuels, chemicals, or building materials (circular carbon)

Process

  • Real-time digital monitoring of capture rates, storage integrity, and leakage risk
  • Publishing verified carbon removal and storage volumes as part of net-zero reporting
  • Participating in voluntary carbon markets with high-integrity CCUS removal credits

Financing

  • Carbon removal credits sold on voluntary markets at premium pricing ($100–300/tonne)
  • Bundled project financing across CCUS, fuel switching, and electrification as integrated industrial decarbonization
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Related Pathways

← All Pathways 1.2.1 Hydrogen 1.2.3 Industrial Electrification