The guideline describes the current state of the art of cremation facilities, presents and recommends emission control measures, states applicable emission levels and provides instructions for emission measurements. Furthermore reference is made to the laws, ordinances, administrative orders, safety rules and other regulations applicable to the operation of cremation facilities.The guideline considers not only the environmental aspects but also aspects of reverence and dignity. It is designed to provide a working basis for principals and operators of cremation facilities, engineering and construction contractors, manufacturers and purchasers of coffins and funerary accessories, regulatory and supervisory bodies as well as inspection bodies and authorities.