This document specifies a harmonized methodology for calculating greenhouse gas (GHG) emissions from the cement industry, with a view to reporting these emissions for various purposes and by different basis, such as, plant basis, company basis (by country or by region) or even international group basis. It addresses all the following direct and indirect sources of GHG included:

—？Direct GHG emissions [ISO 14064-1:2018, 5.2.4, a)] from sources that are owned or controlled by the organization, such as emissions that result from the following processes:

—？calcinations of carbonates and combustion of organic carbon contained in raw materials;

—？combustion of kiln fuels (fossil kiln fuels, alternative fossil fuels, mixed fuels with biogenic carbon content, biomass and bioliquids) related to either clinker production or drying of raw materials and fuels, or both;

—？combustion of non-kiln fuels (fossil fuels, alternative fossil fuels, mixed fuels with biogenic carbon content, biomass and bioliquids) related to equipment and on-site vehicles, room heating and cooling, drying of MIC (e.g. slag or pozzolana);

—？combustion of fuels for on-site power generation;

—？combustion of carbon contained in wastewater;

—？Indirect GHG emissions [ISO 14064-1:2018, 5.2.4, b)] from the generation of purchased electricity consumed in the organization’s owned or controlled equipment;

—？Other indirect GHG emissions [(ISO 14064-1:2018, 5.2.4, c) to f)] from purchased clinker. Excluded from this document are all other ISO 14064-1:2018, 5.2.4, c) to f) emissions from the cement industry.