Electric Utilities Sector Supplement - Global Reporting Initiative

EU9: Provisions for decommissioning of
nuclear power sites.
1. Relevance
With new nuclear power sites coming on line and old
sites being decommissioned it is essential that those
energy utilities concerned have provisions in place for
the safe decommissioning of their sites. This indicator
provides information on the reporting organization’s
means for decommissioning nuclear power sites. It
ensures that the reporting organization has plans in
place for the decommissioning of its sites and that they
are carried out in a safe and secure manner that complies
with international regulations. EU8 applies to electric
utilities with existing or planned nuclear assets.
Indicator Protocols Set: EC
IP
&
EUSS
2. Compilation
2.1 Identify the discount rate and other financial
assumptions used to report the provisions to give
context to the estimated costs.
2.2 Identify how the decommissioning will be funded.
2.3 Identify how the relevant regulatory regime
influences this issue.
2.4 Identify the schedule of activities and progress.
2.5 Report provisions, including estimated cost for
closure and decommissioning of plants, and for site
decontamination and restoration.
3. Definitions
Decommissioning of nuclear power sites
Decommissioning involves a clean-up of all radioactive
and any other harmful material and a progressive
demolition of the plant.
EU
EU
4. Documentation
The financial statements will include details of costs,
including the discount rates used.
5. References
• IAEA Safety Glossary, 2007 Edition
http://www-pub.iaea.org/MTCD/publications/PDF/
Pub1290_web.pdf provides examples of provisions.
Version 3.0/EUSS Final Version
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