This document provides a methodology for calculating greenhouse gas (GHG) emissions from the semiconductor and display industry. This document includes the manufacture of semiconductor devices, microelectromechanical systems (MEMS), photovoltaic (PV) devices and displays. This document allows to report GHG emissions for various purposes and on different bases, such as a per-plant basis, per-company basis (by country or by region) or an international group basis. This document addresses all of the following direct and indirect sources of GHG:

—？direct GHG emissions [as defined in ISO 14064-1:2018, 5.2.4 a)] from sources that are owned or controlled by the company, such as emissions resulting from the following sources:

—？process: fluorinated compound (FC) gases and nitrous oxide (N₂O) used in etching and wafer cleaning (EWC), remote plasma cleaning (RPC), in situ plasma cleansing (IPC), in situ thermal cleaning (ITC), N₂O thin film deposition (TFD), and other N₂O using process;

—？fuel combustion related to equipment and on-site vehicles, room heating/cooling;

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

—？indirect GHG emissions [as defined in ISO 14064-1:2018, 5.2.4 b)] from the generation of imported electricity, heat or steam consumed by the organization.

Other indirect GHG emissions [as defined in ISO 14064-1:2018, 5.2.4 c) to f)], which are the consequence of an organization’s activities, but arise from GHG sources that are owned or controlled by other organizations, are excluded from this document.