"Emission Factors and Implementation Gaps" refers to the relationship between standardized metrics used to estimate pollutant emissions and the practical challenges in applying these metrics effectively. Emission factors quantify the average emissions produced per unit of activity, such as kilograms of CO2 per ton of cement manufactured. They are essential for inventorying emissions, setting regulatory standards, and tracking progress toward environmental goals. However, implementation gaps arise when there is a discrepancy between theoretical emission reductions predicted by emission factors and actual outcomes in the field. These gaps can result from outdated or generalized emission factors that do not reflect local technologies or practices, lack of accurate data collection, insufficient regulatory enforcement, or economic and technical barriers faced by industries. Additionally, variability in operational conditions and measurement uncertainties contribute to these gaps. Addressing implementation gaps requires updating emission factors with localized and sector-specific data, improving monitoring and reporting systems, enhancing regulatory frameworks, and supporting capacity-building for stakeholders. Closing these gaps is critical to ensure that emission reduction policies are effective, transparent, and aligned with climate and air quality targets.