# Cement and Clinker: Carbon Accounting Guide

Canonical: https://senseible.earth/industries/cement

Cement is covered by EU CBAM. Most cement emissions come from calcining limestone into clinker, so clinker ratio and kiln fuel matter more than anything else.

## The question eu importer or project developers ask

“What is the embedded carbon per tonne of this cement, and what is its clinker content?”

This sector is covered by EU CBAM (Regulation (EU) 2023/956). Since 1 January 2026, EU importers declare embedded emissions; without actual producer data, default values with a mark-up apply.

## Scope 1 sources (evidence: fuel invoices)

- Clinker calcination (process CO₂)
- Kiln fuel: coal, petcoke, alternative fuels
- Captive power plant fuel
- Mining and on-site vehicles

## Scope 2 sources (evidence: electricity bills)

- Raw and cement mills
- Kiln drives and fans
- Crushers and conveyors
- Packing plant

## Scope 3 sources (evidence: purchase and freight invoices)

- Purchased clinker
- Fly ash, slag and gypsum
- Inbound fuel freight
- Outbound distribution

## Worked example

Illustrative monthly quantities: 6,00,000 kWh of grid electricity, 9,00,000 kg of coal, 10,000 litre of diesel, multiplied by the emission factors Senseible uses and annualised. Energy only. Calcination CO₂, usually the largest source, depends on clinker produced and is not in this example.

## Where reductions usually start

- Blended cements with fly ash or slag
- Waste heat recovery power
- Alternative fuels in the kiln
- Efficient grinding
- Lower clinker factor

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