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Electricity Scope 2 (Indirect — purchased electricity)

Grid Electricity — Queensland

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

Grid electricity in Queensland emits 0.67 kg CO₂-e per kWh (scope 2, location-based) under NGA Factors 2025, plus 0.09 kg CO₂-e/kWh in scope 3 losses.

Emission Factor Value

0.67 kg CO₂-e/kWh

Try it with your own numbers

Estimated emissions

Location-based scope 2 method: electricity consumed × 0.67 kg CO₂-e/kWh (NGA Factors 2025, Table 1). Transmission and distribution losses (0.09 kg CO₂-e/kWh) are reported separately under scope 3.

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 1 — Indirect (scope 2 and 3) location-based electricity factors, 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

Location-based scope 2 emission factor for grid electricity consumed in Queensland, from NGA Factors 2025. 1 kWh in Queensland = 0.67 kg CO₂-e. A separate scope 3 factor of 0.09 kg CO₂-e/kWh covers transmission and distribution losses and is reported under scope 3, not added to scope 2.

Calculation Example

If your Brisbane facility consumed 320,000 kWh of grid electricity during the reporting year:

Working Result
320,000 kWh × 0.67 kg CO₂-e/kWh = 214,400 kg CO₂-e 214.4 tonnes CO₂-e (Scope 2)
Plus losses: 320,000 kWh × 0.09 kg CO₂-e/kWh = 28,800 kg CO₂-e 28.8 tonnes CO₂-e (Scope 3)

Queensland runs on sunshine by day and coal by night — and it’s the coal that sets the carbon price of your electricity. Every kilowatt hour drawn from the Queensland grid adds 0.67 kg CO₂-e to your scope 2 emissions, putting the state above the national average despite its world-leading rooftop solar uptake.

The calculation is the most straightforward in carbon accounting: kilowatt hours from your bills multiplied by one published factor. For 2025–26 that factor is 0.67 kg CO₂-e/kWh, with a paired scope 3 loss factor of 0.09 kg CO₂-e/kWh reported separately.

Quick Verdict

Grid electricity consumed in Queensland has a location-based scope 2 emission factor of 0.67 kg CO₂-e per kWh for 2025–26, per Table 1 of the Australian National Greenhouse Accounts Factors 2025 (DCCEEW). It applies to any organisation purchasing electricity from the Queensland grid, regardless of retailer. A separate scope 3 factor of 0.09 kg CO₂-e/kWh covers transmission and distribution losses and is reported under scope 3, not added to scope 2. Queensland sits above the national average of 0.62 but below Victoria’s 0.78, and far above the hydro- and wind-backed grids of Tasmania (0.20) and South Australia (0.22). Organisations with GreenPower, LGCs or PPAs should also calculate a market-based figure.

How to Calculate Queensland Electricity Emissions

Emissions (kg CO₂-e) = Electricity consumed (kWh) × 0.67

Worked Example 1: Average household

Assume an average household consuming around 5,000 kWh a year (an illustrative assumption — check your own bills).

5,000 kWh × 0.67 kg CO₂-e/kWh = 3,350 kg CO₂-e

3.35 tonnes CO₂-e (Scope 2)

Worked Example 2: Distribution centre

A Brisbane distribution centre consumes 320 MWh (320,000 kWh) over the reporting year.

320,000 kWh × 0.67 kg CO₂-e/kWh = 214,400 kg CO₂-e

214.4 tonnes CO₂-e (Scope 2)

Network losses are reported separately: 320,000 kWh × 0.09 kg CO₂-e/kWh = 28,800 kg CO₂-e = 28.8 tonnes CO₂-e (Scope 3).

Worked Example 3: Food processing plant

A Toowoomba food processor consumes 1.8 GWh (1,800,000 kWh) a year.

1,800,000 kWh × 0.67 kg CO₂-e/kWh = 1,206,000 kg CO₂-e

1,206 tonnes CO₂-e (Scope 2)

Run your own figures through a scope 2 location-based calculator, or track them continuously with an electricity and energy dashboard.

How Queensland Compares to Other States

RegionScope 2 factor (kg CO₂-e/kWh)Scope 3 losses (kg CO₂-e/kWh)
NSW & ACT0.640.03
Victoria0.780.09
Queensland0.670.09
South Australia0.220.04
WA (SWIS)0.500.06
WA (NWIS)0.560.09
Tasmania0.200.03
NT (DKIS)0.560.09
National average0.620.07

Calculation Methodology: How These Factors Work

Electricity emission factors have more moving parts than fuel factors, and getting the methodology right matters for both NGER and AASB S2. Here is how the NGA Factors 2025 intends these numbers to be used.

The scope 2 and scope 3 components

Every unit of grid electricity you consume carries two separate emission factors that are reported separately:

  • Scope 2 (0.67 kg CO₂-e/kWh) covers the emissions from generating the electricity you actually consumed — the indirect emissions from power stations feeding the grid in Queensland.
  • Scope 3 (0.09 kg CO₂-e/kWh) covers electricity lost in transmission and distribution before it reached you. Generators had to produce more than you metered, and the emissions from that lost share are yours to report under scope 3.

The NGA Factors formula combines both:

Y = Q × (EF2 + EF3) ÷ 1,000

where Y is total emissions in tonnes CO₂-e, Q is electricity consumed in kWh, and EF2 and EF3 are the factors above. For Queensland: Q × (0.67 + 0.09) ÷ 1,000 — but keep the two results separate in your inventory, because scope 2 and scope 3 are disclosed as different line items.

Location-based method

The factor on this page is a location-based factor. It reflects the physical emissions intensity of generation in Queensland, recalculated each financial year from actual generation data, interstate electricity flows where they exist, methane emissions from hydro dams, and after deducting self-consumed rooftop solar. It answers the question: what were the emissions of the grid I physically drew from? Your electricity contract makes no difference to a location-based figure — GreenPower, carbon-neutral plans and power purchase agreements do not change it.

Market-based method

The market-based method answers a different question: what have I contracted for? It assigns an emission factor of zero to renewable electricity you have genuinely claimed, and applies the national residual mix factor — 0.81 kg CO₂-e/kWh (scope 2) plus 0.11 kg CO₂-e/kWh (scope 3) for 2025 — to everything else. The residual mix is deliberately higher than most location-based factors because the renewable share already claimed by others is stripped out of it.

Under the NGA market-based formula, your consumption is reduced by:

  • The Renewable Power Percentage (RPP) — the share of grid electricity covered by the Large-scale Renewable Energy Target on everyone’s behalf. For the 2025 financial year this is 18.195% (the average of the published 2024 and 2025 calendar-year RPPs). You get this reduction automatically, with no action required.
  • Voluntarily surrendered Large-scale Generation Certificates (LGCs) — each surrendered LGC (with a generation date within 36 months of the end of the reporting year) zero-rates 1 MWh. This is how corporate renewable PPAs are recognised.
  • Accredited GreenPower purchases — buying GreenPower from an accredited provider counts as an eligible renewable energy certificate surrender for the purchased volume.
  • On-site generation — renewable electricity you generate and consume behind the meter never enters the calculation (it reduces Q), and LGCs created for on-site generation you consumed are netted out so they are not double-counted.

Worked contrast: 100% GreenPower

Take 1,000,000 kWh consumed in Queensland:

  • Location-based: 1,000,000 × 0.67 ÷ 1,000 = 670 t CO₂-e (Scope 2), regardless of contract.
  • Market-based with 100% GreenPower: the full volume is zero-rated = 0 t CO₂-e (Scope 2).
  • Market-based with no renewable purchases: roughly 1,000,000 × (1 − 0.18195) × 0.81 ÷ 1,000 ≈ 663 t CO₂-e (Scope 2) after the automatic RPP reduction, using the residual mix factor.

Which method should you use?

Report both. NGER reporting uses the location-based factors, while the GHG Protocol Scope 2 Guidance — which AASB S2 builds on — expects dual reporting: a location-based figure and a market-based figure side by side. The location-based number shows your physical footprint; the market-based number is where your renewable procurement shows up. NetNada calculates both views from the same consumption data.

NGER and AASB S2 Reporting

Organisations over NGER thresholds must report scope 2 electricity emissions to the Clean Energy Regulator using these state-based factors, and AASB S2 requires the same inventory in climate disclosures — with both location-based and market-based scope 2 figures where contractual instruments are held. NetNada’s NGER reporting tool applies the correct factor per state automatically.

Frequently Asked Questions

What is the electricity emission factor for Queensland in 2025?
The location-based scope 2 emission factor for grid electricity in Queensland is 0.67 kg CO₂-e per kWh for the 2025–26 reporting year, as published in the Australian National Greenhouse Accounts Factors 2025 by DCCEEW.
Is purchased electricity scope 1 or scope 2?
Electricity bought from the grid is scope 2 — the emissions physically occur at the power station. Only electricity you generate yourself by burning fuel on site, such as a diesel generator, counts towards scope 1.
What is the scope 3 factor of 0.09 kg CO₂-e/kWh for?
It covers electricity lost in transmission and distribution between the generator and your meter. You apply it to the same kWh figure as your scope 2 calculation, but report the result separately under scope 3 — it is never added into your scope 2 total.
How do I measure my electricity consumption?
Sum the kWh figures from your electricity invoices across every meter (NMI) you control for the reporting year, pro-rating any bill that straddles the year boundary. NetNada's electricity and energy dashboard can pull this straight from bill data.
How do I convert MWh on my bill to kWh?
Multiply by 1,000: 1 MWh = 1,000 kWh and 1 GWh = 1,000,000 kWh. A Queensland site consuming 320 MWh has used 320,000 kWh, which at 0.67 kg CO₂-e/kWh equals 214.4 tonnes CO₂-e.
How does Queensland compare with other Australian states?
At 0.67 kg CO₂-e/kWh, Queensland is above the national average of 0.62 and second only to Victoria (0.78) among NEM states. Rooftop solar and grid-scale renewables are pulling the factor down over time, but coal still supplies much of the state's baseload.
What if I buy GreenPower or hold LGCs or a PPA?
Those instruments are recognised under the market-based method. Electricity covered by them can be reported at the instrument's attributes, while any uncovered remainder uses the national residual mix factor of 0.81 kg CO₂-e/kWh. Disclosing both location-based and market-based figures is best practice under AASB S2.
Where does the 0.67 figure come from?
It is published in Table 1 of the Australian National Greenhouse Accounts Factors 2025 by the Department of Climate Change, Energy, the Environment and Water (DCCEEW). Factors are updated annually, so always use the current publication for each 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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