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ISO 14404-2:2013 specifies calculation methods which companies using EAF to manufacture steel can use to evaluate the total annual carbon dioxide (CO2) emissions and the emission factor of CO2 per unit of steel production of the entire steel production process. ISO 14404-2:2013 is applied to the plants that produce mainly carbon steel.

It includes boundary definition, material and energy flow definition, and emission factor of CO2. Besides direct source import to the boundary, upstream and credit concept is applied to exhibit the plant CO2 intensity.

ISO 14404-2:2013 supports the steel producer to establish CO2 emissions attributable to a site. ISO 14404-2:2013 cannot be used to calculate benchmarks or to compare CO2 intensities of production processes that are operated inside the site.