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This document specifies the reference method (RM) for the measurement of carbon dioxide (CO2) based on the infrared (IR) absorption principle. It includes the sampling and the gas conditioning system, and allows the determination of the CO2 in flue gases emitted to the atmosphere from ducts and stacks. This document specifies the measurement of the total CO2 concentration and does not differentiate between biogenic and fossil derived CO2. This document specifies the characteristics to be determined and the performance criteria to be fulfilled by portable automated measuring systems (P-AMS) using the IR measurement method. It applies for periodic monitoring and for the calibration or control of automated measuring systems (AMS) permanently installed on a stack, for regulatory or other purposes.