The incineration of municipal waste involves the generation of climate-relevant emissions. These are mainly emissions of CO2 (carbon dioxide) as well as N2O (nitrous oxide), NOx (oxides of nitrogen) NH3 (ammonia) and organic C, measured as total carbon. CH4 (methane) is not generated in waste incineration during normal operation. It only arises in particular, exceptional, cases and to a small extent (from waste remaining in the waste bunker), so that in quantitative terms CH4 is not to be regarded as climate-relevant. CO2 constitutes the chief climate-relevant emission of waste incineration and is considerably higher, by not less than 102, than the other emissions. Formulas (1) and (2) are to be used for the purpose of compiling an inventory of greenhouse gas emissions, taking the following into account: The incineration of 1 Mg of municipal waste in MSW incinerators is associated with the production/release of about 0.7 to 1.2 Mg of carbon dioxide (CO2 output). The proportion of carbon of biogenic origin is usually in the range of 33 to 50 percent. The climate-relevant CO2 emissions from waste incineration are determined by the proportion of waste whose carbon compounds are assumed to be of fossil origin. The allocation to fossil or biogenic carbon has a crucial influence on the calculated amounts of climate-relevant CO2 emissions. Annex 1 contains a description of a method to calculate the energy credit for the use of waste as a substitute for fossil fuel (MSW incineration plants with energy recovery). Formulas (3) and (4) are to be used for the purpose of a comparative evaluation of the climate-relevant emissions from waste incineration in relation to those of other types of energy production. A factor that has a decisive influence on the calculated amounts of climate-relevant emissions from waste incineration plants with energy utilization is the credit allowed or allowable due to the substitution of energy from fossil fuels. The latter in turn is influenced by the energy carriers used as a basis to calculate the emission factor of the power plant mix. An energy transformation efficiency equal to or greater than about 25 percent results in an allowable average substituted net energy potential that renders the emission of waste incineration plants (calculated as CO2 equivalents) climate-neutral due to the emission credits from the power plant mix.