A facility with a heat boiler (high-temperature oil) and steam boiler (steam) operated by an outsourcing company uses Biomass and Coal. In such scenarios, does the factory need to list all energy sources or only list steam and heat?

If both or either of the boilers are owned by the facility and are situated within the facility, the facility should report the Energy sources such as biomass and coal as part of the onsite energy consumption within Q1 and Q7 of the Energy section, regardless of who operates and how the payments are made to the organization that is operating it.