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Liquid Fuels Scope 1 (Direct — fuel combustion)

Fuel Oil

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

Fuel oil emits 2.9314 kg CO₂-e per litre — the highest of the common liquid fuels (NGA Factors 2025). Worked examples, calculator and NGER guidance.

Emission Factor Value

2.9314 kg CO₂-e/litre

Try it with your own numbers

Estimated emissions

Fuel oil burned in equipment or vessels you own or control is Scope 1. Calculated as litres × 2.9314 kg CO₂-e/L (NGA Factors 2025, Table 8). Add 0.7146 kg CO₂-e/L separately for upstream Scope 3.

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 8 — Liquid fuels and certain petroleum-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 8: energy content 39.7 GJ/kL × combined Scope 1 emission factor 73.84 kg CO₂-e/GJ = 2,931.4 kg CO₂-e/kL, i.e. 2.9314 kg CO₂-e per litre — the highest per-litre value of the common liquid fuels. The upstream (Scope 3) factor is 18 kg CO₂-e/GJ (0.7146 kg CO₂-e/litre), reported separately.

Calculation Example

If an industrial boiler consumed 40,000 litres of fuel oil during the year:

Working Result
40,000 L × 2.9314 kg CO₂-e/L = 117,256 kg CO₂-e 117.26 tonnes CO₂-e (Scope 1)

Fuel oil is the heavyweight of the liquid fuels table — literally and statistically. The dense residual product that fires industrial boilers, kilns and marine engines carries the highest per-litre emission factor of any common Australian fuel, and it lands squarely in Scope 1.

The factor below comes from the NGA Factors 2025 and applies to the 2025–26 reporting year. Apply it directly to bulk delivery records, or automate it with a Scope 1 and 2 calculator.

Quick Verdict

Fuel oil combusted in Australia emits 2.9314 kg CO₂-e per litre, reported under Scope 1 — around 8% more per litre than stationary diesel. The value comes from fuel oil’s high energy content of 39.7 GJ/kL and the combined emission factor of 73.84 kg CO₂-e/GJ in Table 8 of the NGA Factors 2025. It applies to organisations firing industrial boilers, furnaces and marine engines they own or control. Because of its intensity, fuel oil is typically the first switching candidate in any decarbonisation plan. Upstream supply emissions add 0.7146 kg CO₂-e per litre under Scope 3.

How to Calculate Fuel Oil Emissions

Emissions (kg CO₂-e) = Litres of fuel oil × 2.9314

Or in NGA energy terms: E (t CO₂-e) = kL × 39.7 GJ/kL × 73.84 kg CO₂-e/GJ ÷ 1,000.

Worked Example 1: Backup Plant

A facility’s fuel-oil-fired backup plant consumes 10,000 litres during the year.

10,000 L × 2.9314 = 29,314 kg CO₂-e

29.31 tonnes CO₂-e (Scope 1)

Worked Example 2: Industrial Boiler

A manufacturer’s process boiler burns 40,000 litres of fuel oil.

40,000 L × 2.9314 = 117,256 kg CO₂-e

117.26 tonnes CO₂-e (Scope 1)

Worked Example 3: Coastal Vessel

A company-operated coastal vessel bunkers 250,000 litres of fuel oil across the year.

250,000 L × 2.9314 = 732,850 kg CO₂-e

732.85 tonnes CO₂-e (Scope 1)

How Fuel Oil Compares to Other Liquid Fuels

FuelScope 1 factor (kg CO₂-e/L)
Fuel oil2.9314
Diesel (stationary)2.7097
Heating oil2.6009
Kerosene (non-aviation)2.5916
Liquefied aromatic hydrocarbons2.4056
LPG (stationary)1.5574

All values from NGA Factors 2025, Table 8.

NGER and AASB S2 Reporting

Fuel oil combustion is Scope 1 energy under the NGER scheme, reported with Table 8 factors where thresholds are met. Under AASB S2, it forms part of the mandatory Scope 1 disclosure, and its intensity relative to gas and electrification alternatives makes it a natural feature of the transition-plan narrative in the same statement.

Frequently Asked Questions

What is the emission factor for fuel oil in Australia?
Fuel oil emits 2.9314 kg CO₂-e per litre under the NGA Factors 2025 — the highest per-litre factor among common liquid fuels. It is derived from an energy content of 39.7 GJ/kL and the combined Scope 1 factor of 73.84 kg CO₂-e/GJ in Table 8.
Why is fuel oil higher than diesel per litre?
Fuel oil is a denser, heavier petroleum product: it packs more energy (39.7 GJ/kL versus 38.6 for diesel) and more carbon into each litre, and its per-GJ factor (73.84 kg CO₂-e/GJ) is also above diesel's 70.20. Both effects push the per-litre value up about 8% over stationary diesel.
Which scope does fuel oil combustion fall under?
Fuel oil burned in boilers, furnaces, generators or vessels your organisation owns or controls is Scope 1. Fuel burned by shipping contractors moving your freight belongs in your Scope 3 instead.
How do I measure fuel oil consumption?
Bulk delivery invoices in litres or kilolitres are standard. For marine use, bunker delivery notes provide quantities, sometimes in tonnes — convert using the density stated on the note, and document the conversion.
Does the factor include upstream emissions?
No. The 2.9314 kg/L covers combustion only. The NGA Factors publish an upstream factor of 18 kg CO₂-e/GJ — about 0.7146 kg CO₂-e per litre — for refining and distribution, reported under Scope 3.
How do I convert litres of fuel oil to gigajoules?
Fuel oil contains 39.7 GJ per kilolitre, so 1,000 litres equals 39.7 GJ. Multiply kilolitres by 39.7 to express consumption in energy terms for NGER reporting.
How is fuel oil treated under NGER and AASB S2?
Fuel oil combustion is Scope 1 energy under NGER, reported with Table 8 factors where thresholds are met. Under AASB S2, it belongs in your mandatory Scope 1 disclosure — and given its intensity, it is usually flagged in transition planning as a switching candidate.
Where does the fuel oil emission factor come from?
From the Australian National Greenhouse Accounts Factors 2025 published by DCCEEW. Table 8 lists fuel oil with an energy content of 39.7 GJ/kL and a combined Scope 1 factor of 73.84 kg CO₂-e/GJ.

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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