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Methodology for PCF Calculations of Lubricants, Greases and other Specialties


2 Goal and scope definition for PCF calculation


This section provides an overview of the goal and scope of this methodological framework for PCF calculations. Section 2.1 outlines the goal definition, Section 2.2 defines the use applicable standards and alignment with external guidelines within this methodology, and Section 2.3 describes the scope of the PCF calculations according to this methodological framework.


Goal for PCF calculation


The intended application of this methodological framework is to harmonize PCF calculations of lubricants, greases and other specialities (cf. Section 2.3.1) based on ISO 14067:2018 and the GHG PPS. The reason for providing this methodology document is tomove towards achieving alignment in the lubricants industry, resulting in transparency, comparability, and acceptability of PCF calculations for their stakeholders. Furthermore, it shall facilitate management decisions and serve as standardized guidance on measuring and reducing GHG emissions. The intended audience is internal and external stakeholders globally, being, for instance:


• Customers and users • Suppliers • Lubricant industry • Legislators • Investors • LCA/PCF auditors and practitioners • Internal stakeholders


Although comparative assertions can be used, as per Annex B of ISO 14067:2018, the methodology and the calculated PCF results alone are not intended to be used in comprehensive comparative assertions. Comparative carbon footprint communication (distinct from comparative assertions) may be done in accordance with ISO 14026:2018, as stated in Annex B of ISO 14067:2018. The methodology and its implementation should be reviewed by a third party, for instance according to ISO 14071:2014, to ensure credibility and enhanced understanding. If the aim is to do a specific PCF comparative assertion, we recommend performing a critical review according to ISO 14071:2014 and additional guidance as per ISO 14026:2018. Additionally, disclosing results to the general public is not advisable unless a third party; has verified the data, the applied calculation methodology, and the results by following ISO 14071:2014.


Version 1.2, 15.10.2025 © ATIEL and UEIL


Page 5 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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