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Solid Fuels Scope 1 (Direct — fuel combustion)

Dry Wood

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

Dry wood has an emission factor of 19.44 kg CO₂-e per tonne combusted (NGA Factors 2025). Biogenic CO₂ is excluded — calculate Scope 1 CH₄ and N₂O here.

Emission Factor Value

19.44 kg CO₂-e/tonne

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Estimated emissions

Fuel combustion emissions are reported under Scope 1. Calculated as quantity × 19.44 kg CO₂-e per tonne (16.2 GJ/t × 1.2 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

Notes

Derived from NGA Factors 2025 Table 4: energy content 16.2 GJ/t × combined Scope 1 emission factor 1.2 kg CO₂-e/GJ = 19.44 kg CO₂-e per tonne. Dry wood is a biomass fuel, so its CO₂ emission factor is zero — biogenic CO₂ is reported separately outside your total — and the 1.2 kg CO₂-e/GJ covers methane (CH₄) and nitrous oxide (N₂O) only. No Scope 3 upstream factor is estimated. 1 tonne combusted = 19.44 kg CO₂-e.

Calculation Example

If your facility combusted 2,000 tonnes of dry wood waste during the year:

Working Result
2,000 t × 19.44 kg CO₂-e/t = 38,880 kg CO₂-e 38.88 tonnes CO₂-e (Scope 1)

Wood waste is the default biomass fuel of Australian timber mills, food processors and district heating projects — and its emission factor is a fraction of any fossil fuel’s. But “a fraction” is not zero, and the accounting treatment trips up more carbon accounting teams than the arithmetic does.

The CO₂ from burning wood is biogenic and zero-rated; what you report in your total is the methane and nitrous oxide. Here is the 2025–26 factor, the formula behind it, and worked examples you can check in a Scope 1 and 2 calculator.

Quick Verdict

Dry wood carries a combined Scope 1 emission factor of 1.2 kg CO₂-e per gigajoule under the NGA Factors 2025. With a default energy content of 16.2 GJ per tonne, each tonne combusted produces 19.44 kg of CO₂-equivalent — roughly 125 times less than bituminous coal. Because wood is a biomass fuel, its CO₂ emission factor is zero (biogenic CO₂ is reported separately, outside your total) and the 1.2 kg CO₂-e/GJ covers methane and nitrous oxide only. The organisation operating the combustion equipment reports these emissions under Scope 1. Values come from Table 4, published by DCCEEW for the 2025–26 reporting year.

How to Calculate Dry Wood Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (16.2 GJ/t) × Emission factor (1.2 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Timber mill boiler burning 2,000 tonnes

A sawmill burns 2,000 tonnes of dry offcuts and shavings in its kiln boiler. Using the per-tonne factor:

2,000 t × 19.44 kg CO₂-e/t = 38,880 kg CO₂-e

38.88 tonnes CO₂-e (Scope 1)

Worked Example 2: Small biomass boiler burning 150 tonnes

A food processor’s biomass boiler consumes 150 tonnes of dry wood chip.

150 t × 16.2 GJ/t = 2,430 GJ of energy

2,430 GJ × 1.2 kg CO₂-e/GJ = 2,916 kg CO₂-e

2.92 tonnes CO₂-e (Scope 1)

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

A site meters its biomass energy and records 10,000 GJ from dry wood.

10,000 GJ × 1.2 kg CO₂-e/GJ = 12,000 kg CO₂-e

12 tonnes CO₂-e (Scope 1)

How Dry Wood Compares to Other Solid Fuels

FuelEnergy content (GJ/t)Scope 1 EF (kg CO₂-e/GJ)kg CO₂-e per tonne
Dry wood16.21.219.44
Green and air-dried wood10.41.212.48
Bagasse9.61.413.44
Sulphite lyes (black liquor)12.40.587.19
Charcoal31.16.3195.93
Biomass, municipal and industrial materials12.21.821.96
Bituminous coal2790.242,436.48

NGER and AASB S2 Reporting

Biomass combustion is reportable under NGER: facilities above the thresholds report the CH₄ and N₂O to the Clean Energy Regulator using this Table 4 factor, and disclose the biogenic CO₂ separately outside the emissions total. The same treatment carries into your AASB S2 climate disclosure, so keep wood fuel records and moisture classifications audit-ready.

Frequently Asked Questions

What is the emission factor for dry wood in Australia?
Dry wood carries a combined Scope 1 emission factor of 1.2 kg CO₂-e per gigajoule, which at an energy content of 16.2 GJ per tonne equals 19.44 kg CO₂-e per tonne combusted. Both values come from Table 4 of the Australian National Greenhouse Accounts Factors 2025 (DCCEEW).
Why is the dry wood factor so much lower than coal?
Because wood is a biomass fuel: the CO₂ released when it burns is biogenic and zero-rated in your reportable total, on the basis that it was recently absorbed from the atmosphere by the growing tree. The 1.2 kg CO₂-e/GJ factor covers only the methane and nitrous oxide from combustion.
Does that mean burning wood is emissions-free?
No. The CH₄ and N₂O are real Scope 1 emissions — 19.44 kg CO₂-e per tonne — and the biogenic CO₂ must still be measured and reported separately under NGER, outside your emissions total. Zero-rated is not the same as unreported.
Which scope covers dry wood combustion?
Scope 1. The organisation operating the boiler, kiln or furnace that burns the wood reports the CH₄ and N₂O emissions as direct emissions. NGA 2025 does not estimate a Scope 3 upstream factor for dry wood.
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 dry wood that is Q × 16.2 × 1.2 ÷ 1,000, which equals exactly 19.44 kg CO₂-e per tonne combusted.
What counts as dry wood rather than green wood?
Dry wood is seasoned or kiln-dried material at low moisture content, holding 16.2 GJ per tonne. Green and air-dried wood carries more moisture and only 10.4 GJ per tonne, so it has its own line in Table 4 (12.48 kg CO₂-e per tonne). Classify by the state of the fuel as fired.
How do I measure the quantity of wood combusted?
Weighbridge records for fuel deliveries reconciled against stockpile movements are the standard evidence. Moisture content matters — sample and document it, because it determines whether the dry or green wood factor applies. Energy records convert at 16.2 GJ per tonne.
Do wood combustion 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 disclosed separately. 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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