Solid Fuels Scope 1 (Direct — fuel combustion)

Bituminous Coal

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

Bituminous coal has an emission factor of 2,436.48 kg CO₂-e per tonne combusted (NGA Factors 2025). Calculate Scope 1 emissions with worked examples.

Emission Factor Value

2,436.48 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 × 2,436.48 kg CO₂-e per tonne (27 GJ/t × 90.24 kg CO₂-e/GJ, NGA Factors 2025 Table 4).

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 27 GJ/t × combined Scope 1 emission factor 90.24 kg CO₂-e/GJ = 2,436.48 kg CO₂-e per tonne. The combined factor is CO₂ 90 + CH₄ 0.04 + N₂O 0.2 kg CO₂-e/GJ. A separate Scope 3 upstream factor of 3.0 kg CO₂-e/GJ applies. 1 tonne combusted = 2,436.48 kg CO₂-e.

Calculation Example

If your facility combusted 25 tonnes of bituminous coal during the year:

Working	Result
25 t × 2,436.48 kg CO₂-e/t = 60,912 kg CO₂-e	60.91 tonnes CO₂-e (Scope 1)

Bituminous coal remains the workhorse fuel of Australian heavy industry — and one of the largest single line items in many organisations’ Scope 1 inventories. If your boilers, kilns or process plant burn black coal, getting this factor right matters more than almost any other number in your greenhouse gas report.

The good news is that the calculation is mechanical once you know the published values. Here is the 2025–26 factor, the NGA formula behind it, and worked examples you can check your own numbers against using a Scope 1 and 2 calculator.

Quick Verdict

Bituminous coal carries a combined Scope 1 emission factor of 90.24 kg CO₂-e per gigajoule under the Australian National Greenhouse Accounts Factors 2025. With a default energy content of 27 GJ per tonne, that equals 2,436.48 kg CO₂-e — about 2.44 tonnes of CO₂-equivalent — for every tonne combusted. These emissions are reported under Scope 1 by the organisation operating the combustion equipment. A separate upstream Scope 3 factor of 3.0 kg CO₂-e/GJ covers extraction and transport of the coal. The values apply to the 2025–26 Australian reporting year and come from Table 4 of the NGA Factors published by DCCEEW.

How to Calculate Bituminous Coal Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (27 GJ/t) × Emission factor (90.24 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Industrial boiler burning 500 tonnes

A manufacturer’s steam boiler consumes 500 tonnes of bituminous coal over the reporting year.

500 t × 27 GJ/t = 13,500 GJ of energy

13,500 GJ × 90.24 kg CO₂-e/GJ = 1,218,240 kg CO₂-e

1,218.24 tonnes CO₂-e (Scope 1)

Worked Example 2: Small process plant burning 25 tonnes

A regional processing facility burns 25 tonnes for intermittent process heat. Using the per-tonne shortcut:

25 t × 2,436.48 kg CO₂-e/t = 60,912 kg CO₂-e

60.91 tonnes CO₂-e (Scope 1)

Worked Example 3: Energy-based records of 10,000 GJ

A site meters coal use in energy terms and records 10,000 GJ consumed.

10,000 GJ × 90.24 kg CO₂-e/GJ = 902,400 kg CO₂-e

902.4 tonnes CO₂-e (Scope 1)

How Bituminous Coal Compares to Other Solid Fuels

Fuel	Energy content (GJ/t)	Scope 1 EF (kg CO₂-e/GJ)	kg CO₂-e per tonne
Bituminous coal	27	90.24	2,436.48
Sub-bituminous coal	21	90.24	1,895.04
Anthracite	29	90.24	2,616.96
Brown coal (lignite)	10.2	93.82	956.96
Coking coal	30	92.03	2,760.90
Coal coke	27	107.23	2,895.21
Dry wood (biomass)	16.2	1.2	19.44

NGER and AASB S2 Reporting

Coal combustion is a core NGER emission source: if your facility or corporate group meets the reporting thresholds, these tonnes must be reported to the Clean Energy Regulator using the current NGA Factors. Under AASB S2, the same Scope 1 emissions flow into your mandatory climate disclosure, with the upstream Scope 3 component (3.0 kg CO₂-e/GJ) captured separately in your Scope 3 inventory.

Sub-bituminous Coal

1,895.04 kg CO₂-e/tonne

Anthracite

2,616.96 kg CO₂-e/tonne

Coking Coal

2,760.9 kg CO₂-e/tonne

Brown Coal (Lignite)

956.96 kg CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for bituminous coal in Australia?

Bituminous coal has a combined Scope 1 emission factor of 90.24 kg CO₂-e per gigajoule, which at an energy content of 27 GJ per tonne works out to 2,436.48 kg CO₂-e per tonne combusted. Both values come from Table 4 of the Australian National Greenhouse Accounts Factors 2025 published by DCCEEW.

Which scope do bituminous coal emissions fall under?

Combustion emissions from coal you burn in equipment you own or control are Scope 1 (direct emissions). A separate Scope 3 upstream factor of 3.0 kg CO₂-e/GJ covers extraction, processing and transport of the coal before it reaches you, and is reported separately.

How do I calculate emissions from bituminous coal using the NGA formula?

The NGA method is E (t CO₂-e) = Q (t) × EC (GJ/t) × EF (kg CO₂-e/GJ) ÷ 1,000. For bituminous coal that is Q × 27 × 90.24 ÷ 1,000, which simplifies to 2,436.48 kg CO₂-e for every tonne combusted.

What greenhouse gases make up the bituminous coal factor?

The combined factor of 90.24 kg CO₂-e/GJ splits into CO₂ at 90, CH₄ at 0.04 and N₂O at 0.2 kg CO₂-e per gigajoule. CO₂ dominates, but NGER reporting requires the gas-by-gas breakdown, so keep the split on hand.

How do I measure the quantity of coal combusted?

Use purchase invoices reconciled against stockpile movements: opening stock plus deliveries minus closing stock equals coal combusted. Weighbridge records give the most defensible tonnage, and energy-based records (GJ) can be converted at 27 GJ per tonne.

How does bituminous coal compare with other coals?

Per tonne, bituminous coal (2,436.48 kg CO₂-e) sits between sub-bituminous coal (1,895.04) and anthracite (2,616.96) because their energy contents differ while the per-GJ factor of 90.24 is identical. Brown coal is lower per tonne (956.96) only because of its low energy content — per unit of useful energy it is the most emissions-intensive coal.

Do I report bituminous coal under NGER and AASB S2?

Yes. If your organisation meets NGER thresholds, coal combustion must be reported to the Clean Energy Regulator using these factors. Under AASB S2, Scope 1 emissions from coal must be disclosed in your climate statement using current NGA Factors.

Where does this emission factor come from?

It is published in Table 4 (solid fuels and certain coal-based products) of the Australian National Greenhouse Accounts Factors 2025 by the Department of Climate Change, Energy, the Environment and Water (DCCEEW), and applies to the 2025–26 reporting year.

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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