The term “low carbon” has become a buzzword in recent years and has presented new challenges for the industry. For the manufacturing companies the first step to reach the “low carbon” goal is “low carbon manufacturing”, wherein the possibilities to reduce the CO2 emissions could be utilized during the manufacturing stage. So far, there is a lack of a holistic concept to determine and assess the production processes in consideration of CO2 emissions. This paper focuses on the emissions, which emit due to the use of energy, material and capital goods in the production. Here, the indirect emissions from suppliers are also being considered. Afterwards, a hybrid approach to determine the emissions is presented. With this approach the paper investigates the possibility of a comprehensive production optimization with respect to efficient resource usage and emission reduction at the planning stage.