This standard provides an harmonised methodology for calculating 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 [1]: ¾ð Scope 1 Direct GHG emissions from sources that are owned or controlled by the company, such as emissions result from the following sources: ¾ð process: calcinations of carbonates and combustion of organic carbon contained in raw materials; ¾ð combustion of kiln fuels (fossil kiln fuels, alternative fossil fuels, mixed fuels with biogenic carbon content, biomass fuels and biofuels) related to clinker production and/or drying of raw materials and fuels; ¾ð combustion of non-kiln fuels (fossil fuels, alternative fossil fuels, mixed fuels with biogenic carbon content, biomass fuels and biofuels) related to equipment and on-site vehicles, room heating/cooling, drying of MIC (eg. slag or pozzolana); ¾ð combustion of fuels for on-site power generation; ¾ð combustion of carbon contained in wastewater. ¾ð Scope 2 Indirect GHG emissions from the generation of purchased electricity consumed in the company s owned or controlled equipment ¾ð Scope 3 Indirect GHG emissions from bought clinker. Excluded from this standard are all other scope 3 emissions from the cement industry