This report deals with how to define what a Zero Emission Building (ZEB) is with explanation and analysis of different parameters related to embodied emissions of CO₂ equivalents. The report can be used as a guidance tool on how to assess embodied emissions, and also on what parameters should be evaluated in such an assessment.

Different ambition levels for ZEBs may include life stages, operation, material, construction and end-of-life and can be documented according to EN 15978. Calculation procedures should include system boundaries, embodied emissions from materials, transport, the construction process and waste handling according to the ambition level. CO_{2 eq} emissions factors, service life estimates and payback scenarios for CO₂ emissions need to be considered.

The report does not contain one single clearly defined method, but rather a state-of-the-art summary on the different issues and refers to other relevant national and international work in the field of ZEB definitions. The issues presented here are in early stages of development and will need to be verified and further developed.