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Methodology for PCF Calculations of Lubricants, Greases and other Specialties


6 Reporting requirements


To ensure transparency, consistency, and credibility of PCF results, this section defines the reporting requirements that must be followed when applying the UEIL/ATIEL methodology. These requirements help to align practices across the industry and provide stakeholders with reliable information.


Reporting Requirements for Lubricant Manufacturers and Suppliers


The following reporting elements apply to companies that implement this methodology to calculate PCFs of lubricants, greases, and other specialties. They represent the core reporting obligations that ensure consistency, comparability, and credibility of results within the industry.


• Company name and ID • Product trade name • Declared unit and reference flow • Description of the life cycle stage under the study


• Used guideline or standard for PCF calculations e.g. UEIL/ATIEL methodology for PCF calculations.


• Total GHG emissions and removals representing the partial PCF (PCFpartial) • Net fossil GHG emissions and removals (PCFpartial,fossil) • Biogenic GHG emissions and removals (PCFpartial,biogenic)


• GHG emissions and removals occurring due to direct land use change (PCFpartial,dLUC)


• Biogenic carbon content and total carbon content of products • Selected cut-off criteria and cut-offs • Selected allocation procedures


• For all used data include the data source, description of data and data quality according to Section 3.1.2. In the upcoming version of this document, it may be evaluated whether the data quality rating (DQR) according to Section 3.1.3 should be reported.


• Time period for which the PCF is representative (Year or start/end date if the time period is > one year. Include versions if revised within reference period)


• Technological description, e.g.: the blending of oil


• Geography: location or region of production for which the PCF is representative. Moreover, it shall be stated whether the PCF has been


Version 1.2, 15.10.2025 © ATIEL and UEIL Page 32 of 40 This document is a controlled document only in electronic form. Printed versions or copies are not subject to change service


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