Direct emissions estimates assign emissions to the sector in which they arise (scope 1 reporting). Indirect emissions – as used here - refer to the reallocation of emissions from electricity and heat to the sector of final use (scope 2 reporting). Note that cement refers to process emissions only, as a lack of data prevents the full reallocation of indirect emissions to this sector.
More comprehensive conceptualisations of indirect emissions including all products and services (scope 3 reporting) are discussed in Chapter 2 section 2.3. Emissions are converted into CO2-equivalents based on global warming potentials with a 100-year time horizon (GWP100) from the IPCC Sixth Assessment Report. Percentages may not add up to 100 across categories due to rounding at the second significant digit. {Figure 2.12, 2.3}