Examples
The graph below illustrates a cement installation that consumed 800,000 tonnes of crude oil and 80,000 MWh of electricity to produce 1,000,000 tonnes of clinker. Of that production, 900,000 tonnes of clinker were used to manufacture 700,000 tonnes of cement, whereas the rest was sold to market. The cement production process required an additional 20,000 MWh of electricity.
All quantities correspond to the specified reporting period, which in this example is the calendar year 2023, as indicated in the lower-right corner of the platform's screen.
Calculation steps performed by the platform
Note: The calculation factors in this example, such as Net Calorific Values (NCVs) and emission factors, are provided by Carbon Glance. Below, we use dots (.) for decimal numbers and commas (,) to separate thousands.
Clinker Production Process
Direct Emissions: (800,000 tonnes of fuel x 0.0423 TJ/tonne of fuel) x 73.3 tCO2e/TJ = 2,480,472 tCO2e
Direct specific embedded emissions (SEE): 2,480,472 tCO2e ÷ 1,000,000 = 2.480472 tCO2e/tonne of clinker
Indirect Emissions: 80,000 MWh of electricity x 0.2283 tCO2e/MWh = 18,264 tCO2e
Indirect specific embedded emissions (SEE): 18,264 MWh ÷ 1,000,000 = 0,018264 tCO2e/tonne of clinker
Cement Production Process
Direct Emissions: 900,000 tonnes of clinker x 2.480472 tCO2e/tonne of clinker = 2,232,424.8 tCO2e
Direct SEE: 2,232,424.8 tCO2e ÷ 700,000 tonnes of cement = 3.1892 tCO2e/tonne of cement
Indirect Emissions: (900,000 tonnes of clinker x 0,018264 tCO2e/tonne of clinker) + (20,000 MWh x 0.2283 tCO2e/MWh) = 21,003.6 tCO2e
Indirect SEE: 21,003.6 tCO2e ÷ 700,000 tonnes of cement = 0.0300 tCO2e/tonne of cement
The diagram below shows an installation with a CBAM production process that produces 800 tonnes of CBAM goods, of which 300 tonnes undergo a coating subprocess. No additional electricity or fuel is used in the coating subprocess. As a result, the direct and indirect specific embedded emissions (SEE) of all products will be the same.
Calculation steps performed by the platform
Note: The calculation factors in this example, such as Net Calorific Values (NCVs) and emission factors, are provided by Carbon Glance. Below, we use dots (.) for decimal numbers and commas (,) to separate thousands.
Production Process Emissions
Direct Emissions: 0 tCO2e
Direct specific embedded emissions (SEE): 0 tCO2e/tonne of product
Indirect Emissions: 600 MWh x 0.2283 tCO2e/MWh = 136.98 tCO2e
Indirect SEE: 136.98 tCO2e ÷ 800 tonnes = 0.1712 tCO2e/tonne of good
Production Subprocess Emissions
Direct Emissions: 0 tCO2e
Direct specific embedded emissions (SEE): 0 tCO2e/tonne of product
Indirect Emissions: 0.1712 tCO2e/tonne of good x 300 tonnes = 51.37 tCO2e --> Indirect emissions from the production process for 300 tonnes of goods
Indirect SEE: 51.73 tCO2e ÷ 300 tonnes = 0.1712 tCO2e/tonne of good
The diagram below shows the same installation as above, except that in this case, the coating subprocess receives an additional 400 MWh of electricity. As a result, the indirect specific embedded emissions (SEE) of the goods subject to coating will be higher.
Calculation steps performed by the platform
Note: The calculation factors in this example, such as Net Calorific Values (NCVs) and emission factors, are provided by Carbon Glance. Below, we use dots (.) for decimal numbers and commas (,) to separate thousands.
Production Process Emissions
Direct Emissions: 0 tCO2e
Direct specific embedded emissions (SEE): 0 tCO2e/tonne of product
Indirect Emissions: 600 MWh x 0.2283 tCO2e/MWh = 136.98 tCO2e
Indirect SEE: 136.98 tCO2e ÷ 800 tonnes = 0.1712 tCO2e/tonne of good
Production Subprocess emissions
Direct Emissions: 0 tCO2e
Direct SEE: 0 tCO2e/tonne of product
Indirect Emissions:
- 0.1712 tCO2e/tonne x 300 tonnes: 51,36 tCO2e --> Indirect emissions from the production process for 300 tonnes of goods
- 400 MWh x 0.2283 tCO2/MWh = 91.32 tCO2 --> Additional indirect emissions due to the extra 400 MWh of electricity consumed for coating
- 51.36 tCO2e + 91.32 tCO2e = 142.69 tCO2e --> Total indirect emissions of the production subprocess
Indirect SEE: 142.69 tCO2e ÷ 300 tonnes = 0.4756 tCO2e/tonne of good
When calculating the indirect SEE for the production subprocess, the denominator will be the 300 tonnes affected by the coating process, not the full 800 tonnes. This is because the additional 400 MWh of electricity is only relevant to the 300 tonnes involved in the coating subprocess, not the entire 800 tonnes produced.
The diagram below shows an installation where, of the total 800 tonnes produced, 300 undergo a coating subprocess. Of these 300 tonnes, 200 are sold to clients after coating, while an additional 100 tonnes undergo a finishing subprocess before being sold to clients. The coating subprocess requires an additional 400 MWh of electricity, while the finishing subprocess requires an additional 200 MWh.
As a result, the indirect SEE values for the three products will differ, with the goods subject to both the coating and finishing processes having higher embedded emissions.
Factory of finished steel and/or aluminium products with and without the proposed CBAM reforms
