<p>The aim of this article is to present a consistent higher-order homogenization theoretical framework, fully compatible with the laws of thermodynamics, for analyzing composites under coupled thermomechanical conditions. The constituents of these composites exhibit nonlinear dissipative behavior and fall within the class of generalized standard materials. Free energy potentials are formulated at both the microscale and macroscale levels, enabling the derivation of constitutive relations between stress, entropy, strain, and temperature, while ensuring that dissipation remains strictly non-negative. For the first time, the strong theoretical foundations of the general framework are outlined, with particular emphasis on the special case of second-order nonlinear homogenization.</p>