ISO 14404-3:2017 specifies calculation methods applicable to those companies using an electric arc furnace (EAF) to produce steel and having direct reduced iron (DRI) facilities within their premises. It can be used 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 document is applicable to plants producing 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.

ISO 14404-3:2017 supports the steel producer to establish CO₂ emissions attributable to a site. This document 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.