Chapter 10
Carbon Footprint and Green Value: From Environmental Slogans to Data Proof
Compiled by Guangdong Fortune Stone New Material Co., Ltd.
Key Points
- Carbon footprint is not a “bonus item” but an “entry ticket.” What clients ask is not “are you environmentally friendly?” but “what is your carbon footprint, and do you have data to prove it?”
- Flexible stone’s green story is not “naturally environmentally friendly,” but “using fewer resources and lower emissions to achieve a longer service life”—this is the true green logic.
- Flexible stone’s carbon footprint advantage comes from “three sources”: low-temperature forming, lightweighting, and long service life. Carbon footprint accounting must avoid “three misconceptions”: only accounting for the production stage, using average values instead of measured values, and ignoring service life.
- Carbon footprint management has “three major tools”: carbon footprint reports, green building materials certification, and carbon trading and carbon asset management.
10.1 Accounting Methods for Building Material Carbon Footprints
10.1.1 What Is a Carbon Footprint
A carbon footprint refers to the total amount of direct and indirect greenhouse gas emissions generated by a product throughout its entire life cycle, expressed in carbon dioxide equivalent. For building material products, carbon footprint accounting covers the entire process “from cradle to gate” or “from cradle to grave.”
10.1.2 Accounting Standards and Specifications
Carbon accounting standards and specifications widely used internationally include ISO 14067:2018 Greenhouse gases—Carbon footprint of products—Requirements and guidelines for quantification and PAS 2050:2008 Specification for the assessment of the life cycle greenhouse gas emissions of goods and services[1-2]. In September 2024, the State Administration for Market Regulation (Standardization Administration of China) approved and released GB/T 24067-2024 Greenhouse gases—Carbon footprint of products—Requirements and guidelines for quantification, filling the previous gap in China’s general standard for product carbon footprint accounting. This standard aligns with the ISO 14067 international standard, making China’s product carbon footprint quantification methods consistent with international practices while also reflecting Chinese characteristics[3].
It should be noted that currently, the number of PCRs (Product Category Rules) published in China’s building materials field is relatively small, and their authority is insufficient, with low implementation rates. As of the end of 2023, there were 14 PCR standards in force in the building materials industry, including 3 national standards, 2 industry standards, and 9 group standards. Different groups have published inconsistent PCR technical standards for the same product, with differences in core rules such as system boundary setting and allocation principles, which will lead to different final accounting results and poor comparability. When preparing carbon footprint reports, flexible stone enterprises should prioritize the framework of international standards and Chinese national standards to ensure the standardization of accounting methods and comparability of results. When citing carbon footprint data, readers should clarify the data source and system boundary to avoid direct comparison of data under different standards.
Table 10-1 Carbon Footprint Accounting Standards
| Standard Number | Standard Name | Scope of Application | Nature |
|---|---|---|---|
| ISO 14067 | Greenhouse gases—Carbon footprint of products—Requirements and guidelines for quantification | Internationally applicable | International standard |
| PAS 2050 | Specification for the assessment of the life cycle greenhouse gas emissions of goods and services | UK standard | National standard |
| GB/T 24067-2024 | Greenhouse gases—Carbon footprint of products—Requirements and guidelines for quantification | China general | National standard |
| GB/T 32150 | General guideline for accounting and reporting of greenhouse gas emissions of industrial enterprises | China general | National standard |
| GB/T 51366 | Standard for building carbon emission calculation | Building sector | National standard |
[4-5]
10.1.3 Basic Accounting Steps
Step one: Determine the accounting boundary. Clarify whether it is “from cradle to gate” or “from cradle to grave,” and clarify which stages are included and which are excluded.
Step two: Collect activity data. Including raw material consumption, energy consumption (electricity, natural gas, water, etc.), transportation distance and mode, and waste generation.
Step three: Select emission factors. Including electricity emission factors (regional grid average emission factors), fuel emission factors (natural gas, diesel, etc.), and raw material emission factors (unit carbon emissions of each raw material).
Step four: Calculate carbon emissions. Carbon emissions equal the cumulative sum of activity data multiplied by corresponding emission factors for each stage.
Step five: Prepare an accounting report. Explain the accounting boundary, data sources, and calculation methods, and issue accounting results.
Table 10-2 Five-Step Method for Carbon Footprint Accounting
| Step | Core Content | Key Points | Common Problems |
|---|---|---|---|
| Determine boundary | System boundary definition | Clearly include/exclude | Inconsistent boundaries |
| Collect data | Activity data collection | Complete and accurate data | Missing data |
| Select factors | Emission factor selection | Authoritative and applicable sources | Outdated factors |
| Calculate emissions | Emission amount calculation | Correct method, accurate calculation | Calculation errors |
| Prepare report | Accounting report preparation | Transparent and traceable | Incomplete information |
10.2 Carbon Emission Analysis of the Flexible Stone Production Process
10.2.1 Main Carbon Emission Sources in Flexible Stone Production
Carbon emission source one: Raw material acquisition. The main raw materials of flexible stone include polymers (acrylates, etc.), inorganic fillers (quartz powder, mica powder, etc.), and functional additives (dispersants, coupling agents, etc.). The carbon emission factors of various raw materials differ: polymers about 2–3 kgCO₂e/kg (petrochemical products); inorganic fillers about 0.1–0.5 kgCO₂e/kg (mineral extraction and processing); functional additives about 1–3 kgCO₂e/kg (fine chemical products).
Carbon emission source two: Production energy consumption. Energy consumption in flexible stone production includes electricity (mixing, forming, drying, etc.), thermal energy (heat source for drying), and compressed air (pneumatic equipment). Flexible stone uses low-temperature forming technology, requiring no high-temperature firing, and production energy consumption is far lower than ceramic tiles and stone: flexible stone about 0.5–1.5 kWh/m²; ceramic tiles about 3–5 kWh/m² (including firing); stone about 2–4 kWh/m² (including cutting and polishing). Compared with traditional ceramic tile high-temperature firing above 1200°C, flexible stone production energy consumption is reduced by more than 70%, carbon emissions by 80%, with no formaldehyde, asbestos, heavy metals, VOC, or other harmful substances added throughout the process, and zero waste gas and zero waste water emissions. The low-temperature forming advantage of flexible stone stems from the independently developed large-particle-size high-permeability flexible stone emulsion technology. This technology, through large-particle-size core-shell structure design, enables flexible stone to maintain excellent flexibility and breathability under low-temperature forming conditions, reducing dependence on high-temperature processes and lowering production energy consumption from the source.
Carbon emission source three: Packaging and transportation. Packaging materials (cartons, pallets, stretch film) and transportation (raw material inbound, finished product outbound) also generate carbon emissions. Flexible stone is light (surface density only 3–5 kg/m²), and transportation carbon emissions per unit area are far lower than ceramic tiles and stone. Compared with stone, energy consumption during transportation is reduced by about 94%.
10.2.2 Quantitative Estimation of Flexible Stone Carbon Footprint
Taking 1 m² of flexible stone with a thickness of 3 mm as an example, estimate its “cradle-to-gate” carbon footprint:
Table 10-3 Flexible Stone Carbon Footprint Estimation (1 m², 3 mm)
| Stage | Carbon Emissions (kgCO₂e/m²) | Proportion |
|---|---|---|
| Raw material acquisition | 1.5–2.5 | 50%–60% |
| Production energy consumption | 0.5–1.0 | 20%–30% |
| Packaging materials | 0.2–0.4 | 5%–10% |
| Transportation (500 km) | 0.1–0.3 | 5%–10% |
| Total | 2.3–4.2 | 100% |
10.2.3 Carbon Footprint Comparison with Alternative Materials
Table 10-4 Carbon Footprint Comparison of Various Materials
| Material | Carbon Footprint (kgCO₂e/m²) | Notes |
|---|---|---|
| Flexible stone (3 mm) | 2.3–4.2 | Low-temperature forming, low energy consumption |
| Coatings (exterior wall) | 1.5–3.0 | Low production energy consumption, but short life requiring multiple recoats |
| Ceramic tiles (8 mm) | 8–15 | High-temperature firing, high energy consumption |
| Stone (20 mm) | 15–30 | Extraction + cutting + polishing, high energy consumption |
| Aluminum panels (3 mm) | 10–20 | High carbon emissions from electrolytic aluminum production |
Key insight: Flexible stone’s carbon footprint is lower than ceramic tiles and stone, but higher than coatings. However, after considering service life, flexible stone’s “full life cycle carbon footprint” advantage is obvious: coatings have a life of 5–8 years, requiring 4–6 recoats within 30 years; flexible stone has a life of 10–15 years, requiring 2–3 replacements within 30 years. Calculated over 30 years, flexible stone’s full life cycle carbon footprint is lower than coatings.
10.3 Full Life Cycle Carbon Footprint Comparison between Flexible Stone and Alternative Materials
10.3.1 Full Life Cycle Carbon Footprint Comparison
Taking 30 years as the service cycle, compare the full life cycle carbon footprints of various material exterior wall schemes:
Table 10-5 30-Year Full Life Cycle Carbon Footprint Comparison
| Material Scheme | Initial Carbon Footprint (kgCO₂e/m²) | Maintenance Frequency | Maintenance Carbon Footprint (kgCO₂e/m²) | 30-Year Total Carbon Footprint (kgCO₂e/m²) |
|---|---|---|---|---|
| Flexible stone | 3.0 | 2 times | 6.0 | 9.0 |
| Coatings | 2.0 | 5 times | 10.0 | 12.0 |
| Ceramic tiles | 12.0 | 1 time | 12.0 | 24.0 |
| Stone | 22.0 | 1 time | 22.0 | 44.0 |
10.3.2 Sources of Carbon Footprint Advantage
Source one: Low-temperature forming. Flexible stone production temperature is 60–100°C, ceramic tile firing temperature is 1100–1200°C, and stone processing requires cutting and polishing. Low-temperature forming makes flexible stone production energy consumption far lower than ceramic tiles and stone—this is the fundamental source of flexible stone’s carbon footprint advantage. The realization of low-temperature forming technology is inseparable from the innovation support of emulsion formulas. The independently developed large-particle-size high-permeability flexible stone emulsion technology enables flexible stone to maintain excellent flexibility and breathability under low-temperature forming conditions, reducing dependence on high-temperature processes.
Source two: Lightweighting. Flexible stone surface density is 3.6–5.4 kg/m², ceramic tile surface density is 15–20 kg/m², and stone surface density is 20–30 kg/m². Light weight reduces transportation energy consumption, building loads, and structural material savings.
Source three: Long service life. Flexible stone life is 10–15 years, coatings life is 5–8 years. Longer life means fewer maintenance cycles and lower full life cycle carbon emissions. The independent R&D of high-flexibility emulsion has made important breakthroughs. Through the introduction of modified additives A and B, the glass transition temperature and crosslinking degree of the core-shell structure are regulated, increasing flexible stone’s weather resistance from the industry’s common 2000h to 3500h, further extending service life. In full life cycle carbon footprint accounting, the extension of service life directly reduces maintenance frequency and corresponding maintenance carbon emissions. At the same time, the inorganic silicone resin modified acrylic emulsion topcoat technology for flexible stone increases stain resistance to over 80%, reducing cleaning and maintenance frequency and corresponding carbon emissions; the non-migratory emulsion technology increases production qualification rate from 85%–90% to 95%–98%, reducing resource waste and carbon emissions caused by defective products.
Table 10-6 Sources of Flexible Stone Carbon Footprint Advantage
| Advantage Source | Flexible Stone | Ceramic Tiles | Stone | Carbon Emission Difference |
|---|---|---|---|---|
| Forming temperature | 60–100°C | 1100–1200°C | Ambient processing | Flexible stone energy consumption reduced by 70%–80% |
| Surface density | 3.6–5.4 kg/m² | 15–20 kg/m² | 20–30 kg/m² | Transportation carbon emissions reduced by 70%–80% |
| Service life | 10–15 years | 15–20 years | 30+ years | Maintenance carbon emissions reduced |
10.4 Green Building Materials Certification and Carbon Trading Opportunities
10.4.1 China Green Building Materials Product Certification
In January 2025, the Ministry of Finance, the Ministry of Housing and Urban-Rural Development, and the Ministry of Industry and Information Technology issued the Notice on Further Expanding the Implementation Scope of the Government Procurement Policy for Supporting Green Building Materials to Promote Building Quality Improvement, further expanding the policy implementation scope to 101 cities (municipal districts). The simultaneously released Government Procurement Demand Standards for Green Buildings and Green Building Materials (2025 Edition) incorporated product carbon footprint evaluation into the standard system for the first time, emphasizing full-process use management of building material products, and explicitly encouraging green building material manufacturers to proactively provide carbon footprint evaluation reports or carbon footprint certification certificates issued by authoritative institutions in the “carbon emission reduction requirements”[6].
The 2026 edition of the Implementation Rules for Green Building Materials Product Certification added carbon emission indicators on the basis of the original tiered evaluation (one-star, two-star, three-star), formally incorporating the full life cycle carbon footprint of building material products into the certification evaluation system. Carbon emissions from the building materials industry account for about 28% of the national total, making it a key sector for industrial emission reduction. Certification extending from “resource conservation and environmental friendliness” to “carbon performance” means that enterprises need to account for and disclose carbon emission data in raw materials, production, and transportation stages.
Certification tiers: one-star meets basic requirements; two-star meets higher requirements; three-star meets the highest requirements.
Categories of green building materials certification that flexible stone can apply for: wall decoration materials; building energy-saving materials.
Certification requirements for carbon footprint: provide a carbon footprint accounting report; carbon footprint lower than the average level of similar products; have clear carbon emission reduction measures.
10.4.2 Bonus Points in Green Building Evaluation Systems
Flexible stone can earn bonus points in green building evaluation: in China’s Assessment Standard for Green Building (GB/T 50378), under material saving and material resource utilization, using green building materials can earn bonus points; under indoor environmental quality, low-VOC materials can earn bonus points; under innovation items, new environmentally friendly materials can earn bonus points[7]. In the LEED evaluation system, LEED v5 for the first time elevates “embodied carbon” to the same status as “operational carbon,” meaning that building material carbon footprints directly affect whether a project can obtain high-score certification. Mastering product carbon footprint accounting and green building materials certification may become the “cut-off line” for large developers, government projects, and international supply chains.
Table 10-7 Bonus Items for Flexible Stone in Green Building Evaluation
| Evaluation System | Bonus Item | Flexible Stone Advantage | Bonus Potential |
|---|---|---|---|
| GB/T 50378 | Material saving and material resource utilization | Green building materials certification | High |
| GB/T 50378 | Indoor environmental quality | Low VOC | Medium |
| LEED | Materials and resources | Low-carbon materials | High |
| LEED | Indoor environmental quality | Low emissions | Medium |
10.4.3 Carbon Trading and Carbon Assets
In December 2025, the Ministry of Ecology and Environment, together with the Ministry of Housing and Urban-Rural Development, officially released the Methodology for Greenhouse Gas Voluntary Emission Reduction Projects: Energy Efficiency Improvement of Existing Public Building Envelope and Heating, Ventilation and Air Conditioning Systems (CCER-06-001-V01), focusing on the performance improvement of existing public building envelopes (exterior walls, doors and windows, curtain walls), clarifying project applicability conditions, emission reduction accounting methods, monitoring requirements, and validation and verification points, filling the gap in standardized management of voluntary emission reduction projects in this field. The document explicitly includes “adding or replacing exterior wall insulation” in the scope of emission reduction projects, providing an institutionalized accounting path for the carbon emission reduction value of flexible stone in facade retrofit projects[8].
Carbon trading market: The national carbon trading market has covered the power industry and will expand to the building materials industry in the future; building material enterprises can obtain carbon allowance surplus through carbon emission reduction; carbon allowance surplus can be traded and monetized in the carbon market.
CCER (China Certified Emission Reduction): Building material enterprises can obtain CCER through carbon emission reduction projects; CCER can be traded in the carbon market; the carbon emission reduction potential of flexible stone manufacturers can be developed into CCER projects.
Recommendations for carbon asset management: establish enterprise carbon emission ledgers; regularly account for carbon footprints; monitor carbon trading policy developments; plan carbon asset management in advance.
Table 10-8 Carbon Asset Management Framework for Flexible Stone Enterprises
| Management Stage | Core Content | Implementation Points |
|---|---|---|
| Carbon accounting | Establish carbon emission ledger | Regular accounting, traceable data |
| Carbon reduction | Process optimization, energy consumption reduction | Low-temperature forming, waste heat recovery |
| Carbon assets | Carbon allowances, CCER | Participate in carbon trading |
| Carbon disclosure | Carbon footprint report | Meet bidding requirements |
10.5 Preparation and Application of Carbon Footprint Reports
10.5.1 Core Content of Carbon Footprint Reports
Table 10-9 Core Content of Carbon Footprint Reports
| Chapter | Content | Key Points |
|---|---|---|
| Basic information | Enterprise, product, reporting period | Clear and traceable |
| Accounting boundary | System boundary definition | Clearly include/exclude |
| Accounting method | Standards, methods, data sources | Authoritative and transparent |
| Activity data | Consumption, transportation distance | Complete and accurate |
| Emission factors | Sources, values | Authoritative and applicable |
| Accounting results | Total carbon footprint, sub-item carbon footprint | Clear and comparable |
| Emission reduction measures | Measures taken, future plans | Specific and feasible |
10.5.2 Application Scenarios of Carbon Footprint Reports
Scenario one: Bidding documents. Attach the carbon footprint report in the technical bid as proof of green building materials to earn bonus points in evaluation.
Scenario two: Customer communication. Use carbon footprint data to respond to customers’ environmental concerns, use comparison data to explain flexible stone’s green advantages, and enhance customer trust in the product.
Scenario three: Brand promotion. Display carbon footprint data on the official website and in brochures, participate in green building materials exhibitions, and enhance the brand’s green image.
10.5.3 Common Misconceptions in Carbon Footprint Accounting
Misconception one: Only accounting for the production stage. Only accounting for factory energy consumption, ignoring raw materials and transportation. The result is incomplete carbon footprint data.
Misconception two: Using average values instead of measured values. Using industry average emission factors instead of enterprise measured data. The result is inaccurate data and lack of persuasiveness.
Misconception three: Ignoring service life. Only comparing initial carbon footprints, not full life cycles. The result is incorrect conclusions.
Table 10-10 Common Misconceptions and Countermeasures in Carbon Footprint Accounting
| Misconception | Manifestation | Consequence | Countermeasure |
|---|---|---|---|
| Only accounting for production stage | Ignoring raw materials and transportation | Incomplete data | Full life cycle accounting |
| Using average values instead of measured values | Inaccurate data | Lack of persuasiveness | Enterprise measured data |
| Ignoring service life | Only comparing initial carbon footprints | Incorrect conclusions | Full life cycle comparison |
10.6 Decision Reference for Facade Retrofit Offices
Key Decision Points of This Chapter
- Material selection for facade retrofit projects should prioritize full life cycle carbon footprint, rather than only looking at initial price or initial carbon emissions. Flexible stone’s 30-year full life cycle carbon footprint is lower than coatings, ceramic tiles, and stone.
- Flexible stone’s carbon footprint advantage comes from “three sources”: low-temperature forming reduces production energy consumption, lightweighting reduces transportation carbon emissions, and long service life reduces maintenance carbon emissions.
- Carbon footprint reports are moving from a “bonus item” to an “entry ticket”; green building materials certification and carbon footprint data will become hard thresholds for government project bidding.
Compliance Check Items
- Verify whether product carbon footprint accounting is carried out in accordance with GB/T 24067-2024 or ISO 14067, and whether the accounting boundary is clear.
- Verify the green building materials certification tier (one-star, two-star, three-star) and certification validity period.
- Verify whether government procurement projects require carbon footprint evaluation reports or carbon footprint certification certificates.
- Pay attention to the applicability conditions of the CCER methodology (CCER-06-001-V01), and confirm whether facade retrofit project envelope renovation meets emission reduction accounting requirements.
Cost Reference Range
- Carbon footprint accounting report preparation costs vary significantly depending on the accounting boundary and third-party institution; specific costs are based on actual quotations.
- Green building materials certification costs and carbon footprint accounting costs can be included in the project’s preliminary technical costs and recovered through bidding bonus points and price premiums.
- Using flexible stone for facade retrofit envelope renovation, if it meets CCER methodology conditions, can obtain additional benefits through carbon asset trading.
Risk Warnings
- Incomplete carbon footprint data and inconsistent accounting standards may cause carbon footprint comparisons between different materials to lose comparability and be questioned during acceptance.
- Relying only on “environmentally friendly material” promotion without carbon footprint data support may result in direct disqualification in bidding projects requiring carbon footprint reports.
- Ignoring service life and only comparing initial carbon footprints will lead to the incorrect conclusion that “coatings are better than flexible stone,” causing material selection decision errors.
Replicability Judgment
- Flexible stone has clear carbon emission reduction value in facade retrofit projects; with green building materials certification and carbon footprint report support, it can be prioritized for promotion in government green procurement projects.
- Envelope renovation of existing public buildings has been included in the CCER methodology; flexible stone, as a lightweight exterior wall facing material, has good carbon asset development potential in facade retrofit scenarios.
- It is necessary to confirm compliance with the specific requirements of the project location for green building materials certification and carbon footprint reports before batch application.
Reflections on Stone, Insights on Fortune
Carbon footprint is not a “bonus item” but an “entry ticket.” Green is not a slogan; it is data. Flexible stone’s green value is not spoken through the four words “naturally environmentally friendly,” but calculated through measured data of 2.3–4.2 kgCO₂e per square meter. Produce the data, present the report, and manage the carbon assets—then green can truly become competitiveness.
References
[1] International Organization for Standardization. Greenhouse gases—Carbon footprint of products—Requirements and guidelines for quantification: ISO 14067:2018[S]. Geneva: ISO, 2018.
[2] British Standards Institution. Specification for the assessment of the life cycle greenhouse gas emissions of goods and services: PAS 2050:2008[S]. London: BSI, 2008.
[3] State Administration for Market Regulation, Standardization Administration of China. Greenhouse gases—Carbon footprint of products—Requirements and guidelines for quantification: GB/T 24067-2024[S]. Beijing: Standards Press of China, 2024.
[4] General Administration of Quality Supervision, Inspection and Quarantine, Standardization Administration of China. General guideline for accounting and reporting of greenhouse gas emissions of industrial enterprises: GB/T 32150-2015[S]. Beijing: Standards Press of China, 2015.
[5] Ministry of Housing and Urban-Rural Development. Standard for building carbon emission calculation: GB/T 51366-2019[S]. Beijing: China Architecture & Building Press, 2019.
[6] Ministry of Finance, Ministry of Housing and Urban-Rural Development, Ministry of Industry and Information Technology. Notice on Further Expanding the Implementation Scope of the Government Procurement Policy for Supporting Green Building Materials to Promote Building Quality Improvement[Z]. 2025.
[7] Ministry of Housing and Urban-Rural Development. Assessment Standard for Green Building: GB/T 50378-2019[S]. Beijing: China Architecture & Building Press, 2019.
[8] Ministry of Ecology and Environment, Ministry of Housing and Urban-Rural Development. Methodology for Greenhouse Gas Voluntary Emission Reduction Projects: Energy Efficiency Improvement of Existing Public Building Envelope and Heating, Ventilation and Air Conditioning Systems: CCER-06-001-V01[S]. 2025.