Methodology for PCF Calculations of Lubricants, Greases and other Specialties
Scenario 3: Waste treatment with energy recovery outside the system boundary
In the case of waste treatment with energy recovery outside the system boundary, the cut-off approach shall be used to allocate the GHG emissions of the waste treatment. In the cut-off approach, a system cut is done after the waste has been generated by the lubricant manufacturer. The waste is incinerated outside of the defined system boundary and no emissions are allocated to the waste producer (lubricant manufacturer). The user that utilizes the recovered energy from the waste incineration process gets the emission accounted for in their production. An example of the cut-off approach is shown in Figure 7.
This PCF calculation methodology acknowledges that there are different approaches to handle waste treatment with energy recovery outside of the system boundary. However, to ensure more consistency, transparency and comparability of PCF calculations the cut-off approach should be used.
. g C eq g Product A
Productionprocess Product A
aste . gC eq aste incineration . g C eq g Product
Production process Product
. g lectricity Steam
.
h
PCF Product A . PCF nergy PCF Product
2
. kg CO2e .
. 2 .
. h . 2
2 2 . 2
Figure 7: Energy recovery from waste incineration with the application of the cut-off approach. Adapted from TfS PCF Guideline.
Version 1.2, 15.10.2025 © ATIEL and UEIL
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