This part of ISO 14404 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. This part of ISO 14404 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.

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

Conversion to energy consumption and to consumption efficiency can be obtained using Annex A.