ABS resin is primarily used in formulating solvent-based adhesives for bonding polystyrene-type plastics. Due to its high impact resistance, chemical resistance, electrical properties, good processability, and electroplating performance, ABS resin is widely used in the automotive, electronics and electrical industries, office equipment, and construction piping applications. The dataset includes major primary and auxiliary materials, energy consumption, atmospheric emissions, and waste generated during the production process; infrastructure such as manufacturing of production equipment and construction of facilities are not within the system boundary of the dataset. The life cycle inventory is compiled from multiple data sources. By-products include acrylonitrile, MMA, and acetonitrile. Energy consumption data are allocated based on the mass allocation principle. ABS resin is produced via the emulsion grafting and bulk styrene-acrylonitrile (SAN) blending method. Production activities include the polybutadiene unit (monomer and chemical preparation, polybutadiene emulsion polymerization, monomer recovery, product handling) and HRG (polybutadiene) , acrylonitrile, styrene, MMA polymer units, SAN (acrylonitrile, styrene polymer) units, blending units, waste gas treatment units, etc.