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Manufacture of aluminium under the EU Taxonomy
Aluminium’s Taxonomy treatment mirrors its two production worlds. Secondary (recycled) aluminium qualifies directly, reflecting its small fraction of primary’s energy demand. Primary aluminium must clear a combined test: a greenhouse gas intensity ceiling, an electricity intensity ceiling, and a low-carbon electricity sourcing condition, which in practice makes smelter power sourcing the decisive question.
Why this activity matters
Aluminium is both emissions-intensive to make and central to the transition, in vehicles, buildings, packaging and grids, which is why the Taxonomy takes a transitional approach: it rewards recycled production outright and defines what best-in-class primary production looks like, dominated by the carbon content of smelter electricity.
For producers, alignment supports financing of smelter modernisation and recycling capacity, and feeds CSRD KPIs. For buyers and investors, the aligned/not-aligned distinction increasingly tracks the premium low-carbon aluminium market. Assessments split cleanly: recycled routes are quick, evidence-light cases; primary routes turn almost entirely on documented electricity sourcing and measured process emissions.
What alignment requires
One route qualifies by nature, the other by thresholds. In summary:
| Area | What is required (summarised) |
|---|---|
| Secondary (recycled) | Manufacture of aluminium from scrap qualifies directly, with no emissions threshold, reflecting the roughly 95% energy saving over primary production. |
| Primary: GHG intensity | Direct process emissions must sit within the Taxonomy ceiling per tonne of aluminium (a level only efficient smelters approach), evidenced by verified emissions data. |
| Primary: electricity | Electricity consumption per tonne must sit within the intensity ceiling, AND the electricity must meet a low average carbon intensity, which is why hydro- and nuclear-powered smelters dominate aligned primary production. |
Summarised for orientation; the assessment itself applies the full criteria text of the Delegated Acts as amended.
Where DNSH scrutiny falls
BAT conformity for smelting: fluorides, PFC emissions from anode effects, and dust are the characteristic pollutants.
Scrap sourcing and dross/by-product handling; for primary, spent pot lining management is the recurring hazardous-waste item.
Cooling and process water for casthouses; discharge quality documentation.
CRVA including energy supply resilience, material for electricity-dependent smelters.
Documentation that typically supports the assessment
- Verified emissions data per tonne (EU ETS reports or equivalent) for primary routes
- Electricity consumption per tonne and sourcing evidence: PPAs, grid factors, generation mix
- Scrap input share and sourcing for secondary routes
- BAT/permit documentation including PFC and fluoride monitoring
- Spent pot lining and by-product management arrangements
How Censatim assesses it
The first fork in our questioning is primary versus secondary, because the criteria differ completely. Secondary assessments close quickly on scrap evidence; primary assessments concentrate on the three-part test, with electricity sourcing documentation carrying the most weight. Mixed operations are assessed per route, matching how production and reporting are actually organised.
Censatim is an expert-built EU Taxonomy assessment tool: describe the asset or activity in plain language, upload supporting documents, and answer a short set of targeted questions. The result is a criterion-by-criterion view with an In-line / Partial / Not aligned / Undetermined rating and a confidence level for each dimension. See the full methodology.
Frequently asked questions
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