This document provides a harmonized methodology for calculating greenhouse gas (GHG) emissions from the lime industry. It includes the manufacture of lime and any downstream lime products manufactured at the plant, such as ground or hydrated lime. This document allows for reporting of GHG emissions for various purposes and on different basis, such as plant basis, company basis (by country or by region) or international organization basis. This document addresses all of the following direct and indirect sources of GHG included as defined in ISO 14064-1: - direct greenhouse gas emissions [see ISO 14064-1:2018, 5.2.4 a)] from greenhouse gas sources that are owned or controlled by the company, such as emissions resulting from the following sources: - calcination of carbonates and combustion of organic carbon contained in the kiln stone; - combustion of kiln fuels (fossil kiln fuels, alternative fossil fuels, mixed fuels with biogenic carbon content, biomass fuels and bio fuels) related to lime production and/or drying of raw materials; - combustion of non-kiln fuels (fossil kiln fuels, mixed fuels with biogenic carbon content, biomass fuels and bio fuels) related to equipment and on-site vehicles, heating/cooling and other on-site uses; - combustion of fuels for on-site power generation; - indirect greenhouse gas emissions [see ISO 14064-1:2018, 5.2.4 b)] from the generation of imported electricity, heat or steam consumed by the organization; - other indirect greenhouse gas emissions [see ISO 14064-1:2018, 5.2.4 c) to f)], which are a consequence of an organization's activities, but arise from greenhouse gas sources that are owned or controlled by other organizations, except emissions from imported kiln stone, are excluded from this document. This document is intended to be used in conjunction with ISO 19694-1, which contains generic, overall requirements, definitions and rules applicable to the determination of GHG emissions for all energy-intensive sectors, provides common methodological issues and defines the details for applying the rules. The application of this document to the sector-specific standards ensures accuracy, precision and reproducibility of the results.