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Liquid Fuels Scope 1 (Direct — fuel combustion)

Naphtha

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

Naphtha emits 2.1923 kg CO₂-e per litre when combusted (NGA Factors 2025). Worked examples, calculator and NGER-ready guidance for industrial reporters.

Emission Factor Value

2.1923 kg CO₂-e/litre

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Estimated emissions

Naphtha combusted in equipment you own or control is Scope 1. Calculated as litres × 2.1923 kg CO₂-e/L (NGA Factors 2025, Table 8). Add 0.5652 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 31.4 GJ/kL × combined Scope 1 emission factor 69.82 kg CO₂-e/GJ (69.8 CO₂ + 0.01 CH₄ + 0.01 N₂O) = 2,192.35 kg CO₂-e/kL, i.e. 2.1923 kg CO₂-e per litre. Applies to naphtha burned for energy; naphtha used as petrochemical feedstock is accounted for separately under NGER. The upstream (Scope 3) factor is 18 kg CO₂-e/GJ (0.5652 kg CO₂-e/litre), reported separately under Scope 3.

Calculation Example

If a facility combusted 10,000 litres of naphtha during the year:

Working Result
10,000 L × 2.1923 kg CO₂-e/L = 21,923 kg CO₂-e 21.92 tonnes CO₂-e (Scope 1)

Naphtha lives mostly in the petrochemical world — as a feedstock for plastics and a blending component for petrol. But when a refinery or chemical plant burns a naphtha stream in a process heater, it becomes ordinary Scope 1 fuel combustion with a dedicated factor.

The values below come from the NGA Factors 2025 and apply to the 2025–26 reporting year. Sites running multiple refinery streams can use emission factor control to keep each one on the correct line.

Quick Verdict

Naphtha emits 2.1923 kg CO₂-e per litre when combusted, reported under Scope 1. The factor is derived from an energy content of 31.4 GJ/kL and the combined emission factor of 69.82 kg CO₂-e/GJ in Table 8 of the NGA Factors 2025. It applies to naphtha burned for energy only — feedstock quantities converted into petrochemical products are accounted for separately. A separate upstream factor of 18 kg CO₂-e/GJ (0.5652 kg CO₂-e/L) covers production and transport and is reported under Scope 3.

How to Calculate Naphtha Combustion Emissions

Emissions (kg CO₂-e) = Litres of naphtha × 2.1923

Or in NGA energy terms: E (t CO₂-e) = kL × 31.4 GJ/kL × 69.82 kg CO₂-e/GJ ÷ 1,000.

Worked Example 1: Process Heater Trial

A chemical plant burns 1,000 litres of naphtha during a heater trial.

1,000 L × 2.1923 = 2,192.3 kg CO₂-e

2.19 tonnes CO₂-e (Scope 1)

Worked Example 2: Annual Plant Use

A facility combusts 10,000 litres of naphtha for process heat over the year.

10,000 L × 2.1923 = 21,923 kg CO₂-e

21.92 tonnes CO₂-e (Scope 1)

Worked Example 3: Refinery Stream

A refinery burns 50 kilolitres (50,000 litres) of naphtha in its furnaces.

50,000 L × 2.1923 = 109,615 kg CO₂-e

109.62 tonnes CO₂-e (Scope 1)

How Naphtha Compares to Other Liquid Fuels

FuelScope 1 factor (kg CO₂-e/L)Energy content (GJ/kL)
Diesel (stationary)2.709738.6
Liquefied aromatic hydrocarbons2.405634.4
Petrol (stationary use)2.318834.2
Naphtha2.192331.4

All values from NGA Factors 2025, Table 8. Petrol stationary value: 34.2 GJ/kL × 67.8 kg CO₂-e/GJ = 2,318.76 kg CO₂-e/kL.

NGER and AASB S2 Reporting

Naphtha combustion is Scope 1 energy use under the NGER scheme, reported with the Table 8 factors — keep feedstock and fuel quantities clearly separated, because only the combusted share takes this factor. Under AASB S2, it forms part of the mandatory Scope 1 disclosure, and a Scope 1 and 2 calculator keeps the conversions auditable.

Frequently Asked Questions

What is the emission factor for naphtha in Australia?
Naphtha emits 2.1923 kg CO₂-e per litre when combusted under the NGA Factors 2025. The value is derived from an energy content of 31.4 GJ/kL and the combined Scope 1 factor of 69.82 kg CO₂-e/GJ in Table 8.
What is naphtha and who combusts it?
Naphtha is a light petroleum distillate sitting between LPG and kerosene in the refining chain. Most of it goes to petrochemical feedstock and petrol blending, but refineries and chemical plants sometimes burn naphtha streams in process heaters — that combustion is what this factor covers.
Does the factor apply to naphtha used as petrochemical feedstock?
No. Only naphtha burned for energy takes the 2.1923 kg CO₂-e/L combustion factor. Feedstock quantities converted into products are accounted for under separate NGER methods, because their carbon is embodied in the product rather than emitted.
Which scope does naphtha combustion fall under?
Combustion in equipment your organisation owns or controls is Scope 1 (direct emissions). Upstream emissions from producing and transporting the naphtha are Scope 3, covered by a separate factor of 18 kg CO₂-e/GJ (0.5652 kg CO₂-e/L).
Why is the naphtha factor lower per litre than diesel?
Because naphtha is a lighter, less energy-dense liquid — 31.4 GJ/kL against diesel's 38.6. Per gigajoule the fuels are nearly identical (69.82 versus 70.20 kg CO₂-e/GJ), so the per-litre gap is about energy density, not carbon intensity.
How do I convert litres of naphtha to gigajoules?
Naphtha has an energy content of 31.4 GJ per kilolitre, so 1,000 litres equals 31.4 GJ. NGER reporting works in energy terms, and 31.4 GJ/kL × 69.82 kg CO₂-e/GJ gives 2,192.35 kg CO₂-e per kilolitre.
Does the 2.1923 kg/L factor include upstream emissions?
No. It covers combustion only (Scope 1). The NGA Factors 2025 publish a separate upstream factor of 18 kg CO₂-e/GJ for extraction, refining and transport — 0.5652 kg CO₂-e per litre — reported under Scope 3.
Do I report naphtha combustion under NGER and AASB S2?
Yes. If your organisation meets NGER thresholds, naphtha combustion is Scope 1 energy use reported to the Clean Energy Regulator using the Table 8 factors. Under AASB S2, it forms part of the mandatory Scope 1 disclosure in your climate statement.

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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