Examples

factory with two connected production processes 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 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 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 factory with a single production process connected to a subprocess 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 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 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 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 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 factory with multiple connected subprocesses 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 reforms to the eu cbam