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Manufacture of cement under the EU Taxonomy
Cement is one of the hardest industrial activities to decarbonise: roughly two-thirds of its emissions come from the calcination chemistry itself, not the fuel. The Taxonomy sets demanding emissions ceilings at both clinker and cement level, which is why credible evidence, and blending and abatement strategy, decide the outcome.
Why this activity matters
Cement accounts for a mid-single-digit share of global CO2 emissions, and demand is structural: concrete underpins housing, infrastructure and the energy transition itself. The EU Taxonomy does not exclude cement; instead it defines what best-in-class production looks like today, through specific emissions intensity thresholds that only the most efficient plants, or those deploying carbon capture, can meet.
For producers, alignment is increasingly commercially relevant: it feeds corporate Taxonomy KPIs under CSRD, supports green and sustainability-linked financing of plant upgrades, and differentiates suppliers as buyers scrutinise embodied carbon in construction. For lenders and investors, the question is usually not whether a plant is eligible, but how far from the thresholds it sits and what would close the gap.
What alignment requires
Alignment for climate change mitigation turns on specific emissions intensity, measured at two product levels, with carbon capture as an alternative route. In summary:
| Area | What is required (summarised) |
|---|---|
| Grey clinker | Specific emissions must sit at or below the Taxonomy ceiling per tonne of clinker (currently in the region of 0.72 tCO2e/t). This is the binding constraint for most plants, because process emissions from calcination are unavoidable without capture. |
| Finished cement | Specific emissions per tonne of cement must sit below the cement-level ceiling (in the region of 0.47 tCO2e/t). Blending with substitutes such as slag or fly ash lowers this figure, which rewards a low clinker-to-cement ratio. |
| Carbon capture route | Where thresholds cannot be met directly, emissions avoided through CCS/CCU that itself meets the relevant Taxonomy criteria can provide the compliance route. |
Summarised for orientation; the assessment itself applies the full criteria text of the Delegated Acts as amended.
Where DNSH scrutiny falls
Kiln emissions (dust, NOx, SO2) are tested against BAT-AEL ranges; alternative-fuel use (RDF and hazardous waste co-processing) needs demonstrable safe-handling controls.
A climate risk and vulnerability assessment proportionate to the plant, with adaptation measures for the material risks (heat, water stress, flooding).
Water use and discharge management, particularly for plants in water-stressed regions.
Use of alternative raw materials and fuels, and management of kiln dust and by-products.
Documentation that typically supports the assessment
- EU ETS verified emissions reports or equivalent specific-emissions data at clinker and cement level
- Clinker-to-cement ratio and blending composition data
- BAT/permit documentation and stack emissions measurements
- Climate risk and vulnerability assessment (CRVA)
- Environmental management certification (e.g. ISO 14001) and water management documentation
- Alternative fuel composition and handling protocols, where used
How Censatim assesses it
Cement assessments hinge on the two intensity figures and their evidence quality, so our questioning goes straight to verified emissions data, the blending strategy, and any capture plans, then works through the DNSH areas above with particular weight on pollution prevention. Where a figure is close to a threshold, the report says so explicitly and identifies exactly what evidence would settle it.
Censatim is an expert-built EU Taxonomy assessment tool: describe the asset or activity in plain language, upload supporting documents, and answer a short set of targeted questions. The result is a criterion-by-criterion view with an In-line / Partial / Not aligned / Undetermined rating and a confidence level for each dimension. See the full methodology.
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