Solid Fuels Scope 1 (Direct — fuel combustion)

Biomass, Municipal and Industrial Materials (Combusted for Energy)

Reviewed by Afonso Firmo, Co-Founder & Director · Updated 7 July 2026

Biomass, municipal and industrial materials have an emission factor of 21.96 kg CO₂-e per tonne combusted (NGA Factors 2025). Worked examples inside.

Emission Factor Value

21.96 kg CO₂-e/tonne

Try it with your own numbers

Quantity combusted Unit

Estimated emissions

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Fuel combustion emissions are reported under Scope 1. Calculated as quantity × 21.96 kg CO₂-e per tonne (12.2 GJ/t × 1.8 kg CO₂-e/GJ CH₄ + N₂O, NGA Factors 2025 Table 4). Biogenic CO₂ is zero-rated and reported separately.

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 4 — Solid fuels and certain coal-based products, published by the Department of Climate Change, Energy, the Environment and Water (DCCEEW).

Citation: DCCEEW (2025). Australian National Greenhouse Accounts Factors 2025. Commonwealth of Australia. Available at: https://www.dcceew.gov.au/climate-change/publications/national-greenhouse-accounts-factors-2025

View official publication ↗

Notes

Derived from NGA Factors 2025 Table 4: energy content 12.2 GJ/t × combined Scope 1 emission factor 1.8 kg CO₂-e/GJ = 21.96 kg CO₂-e per tonne. Applies to the biomass fraction of municipal and industrial materials — paper, timber, food residues, natural fibres — combusted for heat or electricity. As biomass, the CO₂ emission factor is zero (biogenic CO₂ is reported separately) and the 1.8 kg CO₂-e/GJ covers methane and nitrous oxide only. The fossil fraction uses the separate non-biomass factor of 88.9 kg CO₂-e/GJ. No Scope 3 upstream factor is estimated. 1 tonne combusted = 21.96 kg CO₂-e.

Calculation Example

If your energy-from-waste facility combusted 10,000 tonnes of biomass-derived materials during the year:

Working	Result
10,000 t × 21.96 kg CO₂-e/t = 219,600 kg CO₂-e	219.6 tonnes CO₂-e (Scope 1)

Energy-from-waste accounting lives or dies on one split: how much of the feedstock is biogenic and how much is fossil. This factor prices the biogenic side — the paper, timber, food residues and natural fibres in municipal and industrial streams — at a small fraction of its fossil counterpart in your Scope 1 inventory.

Get the composition split right and the biomass share almost disappears from your reportable total; get it wrong and your numbers can be out by an order of magnitude. Here is the 2025–26 factor with worked examples you can verify in a Scope 1 and 2 calculator.

Quick Verdict

Biomass-derived municipal and industrial materials combusted for heat or electricity carry a combined Scope 1 emission factor of 1.8 kg CO₂-e per gigajoule under the NGA Factors 2025. At a default energy content of 12.2 GJ per tonne, each tonne combusted produces 21.96 kg of CO₂-equivalent. As biomass, the CO₂ is biogenic and zero-rated — the reportable factor covers methane and nitrous oxide only — while the fossil fraction of the same feedstock is reported separately at 88.9 kg CO₂-e/GJ. The facility operating the combustion plant reports these emissions under Scope 1. Values come from Table 4, published by DCCEEW for the 2025–26 reporting year.

How to Calculate Biomass Municipal Material Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (12.2 GJ/t) × Emission factor (1.8 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Energy-from-waste biomass stream of 10,000 tonnes

A composition audit attributes 10,000 tonnes of a facility’s annual feedstock to biomass materials. Using the per-tonne factor:

10,000 t × 21.96 kg CO₂-e/t = 219,600 kg CO₂-e

219.6 tonnes CO₂-e (Scope 1)

Worked Example 2: Industrial boiler burning 750 tonnes

A manufacturer burns 750 tonnes of biomass-derived processing residues.

750 t × 12.2 GJ/t = 9,150 GJ of energy

9,150 GJ × 1.8 kg CO₂-e/GJ = 16,470 kg CO₂-e

16.47 tonnes CO₂-e (Scope 1)

Worked Example 3: Energy-based records of 4,000 GJ

A site’s fuel accounting attributes 4,000 GJ to biomass feedstock.

4,000 GJ × 1.8 kg CO₂-e/GJ = 7,200 kg CO₂-e

7.2 tonnes CO₂-e (Scope 1)

How Biomass Municipal Materials Compare to Other Solid Fuels

Fuel	Energy content (GJ/t)	Scope 1 EF (kg CO₂-e/GJ)	kg CO₂-e per tonne
Biomass, municipal and industrial materials	12.2	1.8	21.96
Non-biomass municipal materials	10.5	88.9	933.45
Dry wood	16.2	1.2	19.44
Bagasse	9.6	1.4	13.44
Sulphite lyes (black liquor)	12.4	0.58	7.19
Recycled fossil-derived industrial materials	26.3	81.83	2,152.13

NGER and AASB S2 Reporting

Energy-from-waste combustion is reportable under NGER: facilities above the thresholds report the CH₄ and N₂O from the biomass fraction using this Table 4 factor, disclose the biogenic CO₂ separately, and report the fossil fraction under its own factor. The same segregation carries into your AASB S2 climate disclosure, where an activity-based emissions calculator keeps composition data and factors aligned.

Non-Biomass Municipal Materials

933.45 kg CO₂-e/tonne

Dry Wood

19.44 kg CO₂-e/tonne

Bagasse

13.44 kg CO₂-e/tonne

Municipal Solid Waste (Landfill)

1.6 t CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for biomass municipal and industrial materials in Australia?

Biomass-derived municipal and industrial materials combusted for heat or electricity carry a combined Scope 1 emission factor of 1.8 kg CO₂-e per gigajoule. At an energy content of 12.2 GJ per tonne, that equals 21.96 kg CO₂-e per tonne combusted (NGA Factors 2025, Table 4, DCCEEW).

What materials does this factor cover?

The biomass fraction of waste-derived fuels — paper and cardboard, timber, food residues, natural-fibre textiles and similar biogenic materials — burned in energy-from-waste plants, kilns or industrial boilers. The fossil fraction (plastics, synthetics) uses the separate non-biomass factor of 88.9 kg CO₂-e/GJ.

Why is the factor so much lower than the non-biomass equivalent?

Because the carbon is biogenic: the CO₂ released was recently absorbed from the atmosphere by plants, so it is zero-rated in your reportable total. The 1.8 kg CO₂-e/GJ covers only methane and nitrous oxide, versus 88.9 for the fossil fraction — a roughly 98 per cent difference per gigajoule.

Which scope covers these emissions?

Scope 1. The organisation operating the combustion plant reports the CH₄ and N₂O as direct emissions, with biogenic CO₂ disclosed separately. NGA 2025 does not estimate a Scope 3 upstream factor for this category.

How do I calculate emissions using the NGA formula?

E (t CO₂-e) = Q (t) × EC (GJ/t) × EF (kg CO₂-e/GJ) ÷ 1,000. For biomass municipal and industrial materials that is Q × 12.2 × 1.8 ÷ 1,000, which equals exactly 21.96 kg CO₂-e per tonne combusted.

How do I split feedstock between the biomass and non-biomass factors?

Use waste composition audits or supplier characterisation data to apportion tonnage between biogenic and fossil fractions, then apply each factor to its share. The split drives a huge difference in reportable emissions, so retain the sampling evidence for audit.

How do I measure the quantity combusted?

Weighbridge records for feedstock deliveries reconciled against stock movements are the standard evidence, with composition data to isolate the biomass share. Energy-based records convert at 12.2 GJ per tonne.

Do these emissions need to be reported under NGER and AASB S2?

Yes. Facilities above NGER thresholds report the CH₄ and N₂O to the Clean Energy Regulator using this factor, with biogenic CO₂ reported separately, and AASB S2 requires the same Scope 1 emissions in your climate disclosure.

Disclaimer

This page is provided for general information, not professional or compliance advice. The factor shown is reproduced from the official publication cited above, and while we work to keep it current, government factors change — the publication is always the authoritative source.

Before using this value in any formal reporting — including under the National Greenhouse and Energy Reporting Act 2007 — confirm it against the current official publication and the methods specified by the Clean Energy Regulator.
NetNada is independent of the Australian Government, DCCEEW, and the Clean Energy Regulator. Government data is Crown copyright, Commonwealth of Australia.

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