In the last few decades, the EU has implemented new mechanisms with the aim of more effective control of human impact on the environment. One such mechanism is the "Cap and trade" system, according to which each member of the system receives a certain amount of free emission permits. Each member is obliged to pay additionally for the excessive emission of greenhouse gases. This paper deals with the analysis of direct and indirect emissions of greenhouse gases from a selected source - the plant of Petrokemija d.d.. Mineral fertilizers, bentonite clay and carbon black are produced at Petrokemija Kutina. However, carbon black production has been at a standstill since 2009. Production capacities are 1,350,000 tons for fertilizer, 32,000 tons for carbon black and 60,000 tons for clay. Petrokemija exports its products to nearby regional markets such as Slovenia, Montenegro and Bosnia and Herzegovina, as well as to twenty other countries. This company has a certificate for quality management systems (ISO 9001) and environmental management (ISO 14001). Along with the description of each sub-installation, the method of calculation for the preliminary free allocation of emission units is presented, and the preliminary total amount of emission units is calculated by adding up the allocation of all sub-installations. If we add up the individual free emission units for each sub-plant, we get the total amount of free emission units for the Petrokemija d.d. plant. When we add up the direct and indirect emissions of this plant and subtract the total amount of free emission units from it, we will get the carbon dioxide emission costs for the Petrokemija Kutina plant.