The article is an introduction to the scope of legal requirements regarding CO2 emissions in the autoclaved aerated concrete industry. It addresses the issue of applicable regulations regarding ESG reporting, divided into individual scopes. The article presents the history of autoclaved aerated concrete as a universal and ecological material from the beginning of its development. It outlines the possibilities of achieving zero emission in the AAC industry, and the dependence of these goals on the country’s decarbonization plan. Additionally, it analyzes existing environmental product declarations [EPDs] of autoclaved aerated concrete and discusses possible investments that will reduce CO2 emissions throughout the product’s life cycle, including re-carbonation occurring during the use of autoclaved aerated concrete products.