optimisation potential for the planning and design of the ceiling systems can be derived. Based on this, a bottom-up benchmark system is developed, which provides a limitation of embodied emissions depending on the span width of the ceiling systems. In addition to the own theoretical investigations, a practical survey and results from further literature are used to determine the underlying reference values. Taking into account the reduction path according to DAfStb 2023a, future limit values for the embodied emissions of ceiling systems are finally identified. In addition, a top-down approach is considered. The limit values for the embodied emissions of ceiling systems are determined based on a globally remaining CO2 budget. Three scenarios are used as examples to show how a time-dependent reduction of the limit values could be implemented. The comparison of the bottom-up and top-down benchmarks shows that both approaches can lead to similar results for selected boundary conditions, although there are often significant deviations. The bottom-up benchmark system is recommended for future use due to the well-founded database and the high level of practical suitability. Finally, the principle applicability of this system is demonstrated on the basis of different ceiling systems. In addition, short and medium-term potential for reducing embodied emissions is shown.