Industrial by-product gypsum, also known as flue gas desulfurization (FGD) gypsum, refers to gypsum generated from the reaction of calcium oxide with desulfurization and denitrification reagents in flue gas desulfurization and denitrification processes. Currently, industrial by-product gypsum mainly originates from flue gas desulfurization and denitrification, as well as waste materials from industries such as steel and copper metallurgy, phosphate chemical industry, and fertilizer production. This dataset includes primary raw materials, auxiliary materials, energy inputs, atmospheric emissions, and waste outputs from the production process. FGD gypsum is a by-product of this process. Infrastructure such as equipment manufacturing and plant construction is not included within the system boundary of the dataset. The life cycle inventory is compiled from data drawn from multiple sources.