The allocation methodology of the European Emission Trading Scheme for the third phase regulates the allocation of certificates for all sectors, which are obliged to trade emissions in a new manner. In general, the benchmark-based method allocates green house gas allowances based on a certain amount of emissions. Consultants developed a study about benchmarking criteria for CO2 emissions for different industrial sectors in behalf of the European Commission. Regarding the European Magnesia industry, which is small compared to other energy-intensive sectors, the general consultant allocation principles cannot be applied to the extent requested. The general principles that are used in benchmarking (average of top 10% in the field) have to be adapted, as data confidentiality can not be guaranteed as a result of an exceedingly small, statistical basic set. Therefore, another option a benchmark based on independent theoretical foundations - for the regulation of benchmark definitions for the European Magnesite industry has been chosen. This was the result of an extensive discussion about the framework. After an in-depth look at the manufacturing processes, different specifications of magnesia will be exemplified. In order to determine an independent technical foundation for the production of dead burned magnesia, thermo-dynamical standard works were used. The minimum theoretical energy input for the production of dead burned magnesia depends in great parts on the dissociation and the mineralogical composition of the raw material as well as the resulting sintering temperature. A generic kiln was assumed, which can be seen as a representative for the production of DBM. It was found that the reduction potential with regards to heat losses is minimal because modern kilns are lined with high efficient insulation and refractory material. They are also optimized in construction. For the supply of the needed energy, a fuel mix consisting of fossil fuels used in the sector was adopted. Moreover, the potential of the energy content from flue gas as a result of the flue gas cleaning system was determined and the essential energy input calculated. Taking into consideration the essential energy input and the CO2 emission factor, which is calculated from the adopted fuel mix, the amount of CO2 emissions per 1 ton Dead Burned Magnesia was demonstrated. Finally, specific carbon balances were determined which reflect high differences due to fuel based CO2 emissions. The results of this diploma thesis can be used to create a benchmark.