Methodology for PCF Calculations of Lubricants, Greases and other Specialties


. g C eq . g C eq g Product A


Production process ProductA


. g aste . g C eq aste incineration


h


Combined heat and power plant


PCF ProductA . 2 . lectricity Steam 2 . 2 . 2


Figure 5: Waste treatment without energy recovery. Adapted from TfS PCF Guideline. All flows are scaled to the declared unit of the production of 1 kg Product A.


Scenario 2: Waste treatment with energy recovery within the system boundary


The second scenario is waste incineration with energy recovery within the system boundary. This can be the case when the product is incinerated with energy recovery on-site under operational control. The recovered energy is used solely in the production process of the product, so no allocation is necessary. All resulting GHG emissions from the process can be attributed to the product. An example is shown in Figure 6.


. gC eq . gC eq g Product A


Production process Product A


. g aste . gC eq aste incineration


.


Combined heat and power plant


PCF ProductA . 2 .


h


. lectricity Steam 2 . 2 . 2


h lectricity Steam


Figure 6: Waste incineration with energy recovery within the system boundary. Adapted from TfS PCF Guideline. All CO2eq attributed to the product.


Version 1.2, 15.10.2025 © ATIEL and UEIL


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