
Comprehensive framework outlining key functions and components for abook and claim chain of custody model in the cement and concrete sector Version 1, Adopted January 2026 A partnership between Table of Contents 1.1 What is “book and claim”?.....................................................................................................................31.2 Difference between book and claim and mass balance chain of custody models..........................41.3 Framework interaction with the broader ecosystem..........................................................................41.4 Guiding principles of framework design...............................................................................................51.5 Framework contribution and consultation...........................................................................................61.6 How to use this document......................................................................................................................6 2. Book and Claim Functional Units.........................................................................................................7 3.1 Product emissions intensity threshold.................................................................................................93.2 Disclosure of all applicable regulations.............................................................................................103.3 Catalytic procurements........................................................................................................................11 4. Emissions Intensity Measurement Methodology..............................................................................13 4.1 Clinker intensity measurement............................................................................................................134.2 Cement and concrete intensity measurement..................................................................................144.3 Additional considerations for carbon capture technologies...........................................................144.4 Additional considerations for carbon storage..................................................................................154.5 Additional considerations for carbon utilization...............................................................................15 5. EAC Issuance and Data Tracking.......................................................................................................17 5.1 Cadence of EAC issuance....................................................................................................................175.2 Registry tracking..................................................................................................................................18 6.1 Direct substitution................................................................................................................................216.2 Enhanced substitution.........................................................................................................................226.3 Registry retirement.............................................................................................................................236.4 Allowable co-claiming........................................................................................................................23 7.1 Baseline selection for existing facilities and products.....................................................................267.2 Baseline selection for new facilities or products..............................................................................27 8.1 Avoidance of double counting emissions impact.............................................................................298.2 Treatment of EPD and emissions intensity for inventory accounting of physical recipient.......29 9. Appendices.........................................................................................................................................31 Appendix A: Glossary.................................................................................................................................31Appendix B: Documentation demonstrating utilization........................................................................36Appendix C: GCCA cement band threshold for example countries (January 2026)........................37Appendix D: Comparing chain of custody models; mass balance versus book and claim................38Appendix E: Regional baseline emissions sources and intensities.....................................................40Appendix F: Additional resources.............................................................................................................41 1. Introduction Cement and concrete are responsible for approximately 8% of global greenhouse gas emissions, yet many ofthe technologies needed to decarbonize the sector remain in the early stage