Solid Fuels Scope 1 (Direct — fuel combustion)

Non-Biomass Municipal Materials (Combusted for Energy)

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

Non-biomass municipal materials have an emission factor of 933.45 kg CO₂-e per tonne combusted for energy (NGA Factors 2025). Worked examples inside.

Emission Factor Value

933.45 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 × 933.45 kg CO₂-e per tonne (10.5 GJ/t × 88.9 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 10.5 GJ/t × combined Scope 1 emission factor 88.9 kg CO₂-e/GJ = 933.45 kg CO₂-e per tonne. Applies to the non-biomass (fossil-origin) fraction of municipal materials — mainly plastics and synthetic textiles — combusted for heat or electricity. The biomass fraction is covered by a separate factor of 1.8 kg CO₂-e/GJ. No Scope 3 upstream factor is estimated. 1 tonne combusted = 933.45 kg CO₂-e.

Calculation Example

If your energy-from-waste facility combusted 500 tonnes of non-biomass municipal materials during the year:

Working	Result
500 t × 933.45 kg CO₂-e/t = 466,725 kg CO₂-e	466.73 tonnes CO₂-e (Scope 1)

Energy-from-waste is expanding fast in Australia, and the accounting hinges on one distinction: what fraction of the feedstock is fossil in origin. Plastics and synthetic textiles burned for energy release fossil CO₂ that lands in the operator’s Scope 1 inventory — this is the factor that prices it.

Per gigajoule, non-biomass municipal material is nearly as emissions-intensive as coal; its low energy content is the only reason the per-tonne number looks modest. Here is the 2025–26 factor with worked examples you can verify in a Scope 1 and 2 calculator.

Quick Verdict

Non-biomass municipal materials combusted for heat or electricity carry a combined Scope 1 emission factor of 88.9 kg CO₂-e per gigajoule under the NGA Factors 2025. At a default energy content of 10.5 GJ per tonne, each tonne combusted produces 933.45 kg of CO₂-equivalent. The facility operating the combustion plant reports these emissions under Scope 1. The factor applies only to the fossil-origin fraction of the feedstock — the biomass fraction is reported separately at 1.8 kg CO₂-e/GJ. Values come from Table 4, published by DCCEEW for the 2025–26 reporting year.

How to Calculate Non-Biomass Municipal Material Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (10.5 GJ/t) × Emission factor (88.9 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Energy-from-waste plant burning 20,000 tonnes

An energy-from-waste facility attributes 20,000 tonnes of its annual feedstock to the non-biomass fraction. Using the per-tonne factor:

20,000 t × 933.45 kg CO₂-e/t = 18,669,000 kg CO₂-e

18,669 tonnes CO₂-e (Scope 1)

Worked Example 2: Fossil fraction of 500 tonnes

A composition audit attributes 500 tonnes of a mixed feedstock to plastics and synthetic materials.

500 t × 10.5 GJ/t = 5,250 GJ of energy

5,250 GJ × 88.9 kg CO₂-e/GJ = 466,725 kg CO₂-e

466.73 tonnes CO₂-e (Scope 1)

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

A site’s fuel accounting attributes 3,000 GJ to non-biomass municipal feedstock.

3,000 GJ × 88.9 kg CO₂-e/GJ = 266,700 kg CO₂-e

266.7 tonnes CO₂-e (Scope 1)

How Non-Biomass Municipal Materials Compare to Other Solid Fuels

Fuel	Energy content (GJ/t)	Scope 1 EF (kg CO₂-e/GJ)	kg CO₂-e per tonne
Non-biomass municipal materials	10.5	88.9	933.45
Biomass, municipal and industrial materials	12.2	1.8	21.96
Recycled fossil-derived industrial materials	26.3	81.83	2,152.13
Passenger car tyres	32	63.03	2,016.96
Truck and off-road tyres	27.1	56.13	1,521.12
Bituminous coal	27	90.24	2,436.48

NGER and AASB S2 Reporting

Energy-from-waste combustion is fully reportable under NGER: facilities above the thresholds submit these Scope 1 emissions to the Clean Energy Regulator using Table 4 factors, with the fossil and biomass fractions of the feedstock reported separately. The same tonnes flow into your AASB S2 disclosure, where an activity-based emissions calculator keeps composition data and factors aligned.

Biomass Municipal Materials

21.96 kg CO₂-e/tonne

Recycled Fossil Materials

2,152.13 kg CO₂-e/tonne

Passenger Car Tyres

2,016.96 kg CO₂-e/tonne

Municipal Solid Waste (Landfill)

1.6 t CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for non-biomass municipal materials in Australia?

Non-biomass municipal materials combusted for heat or electricity carry a combined Scope 1 emission factor of 88.9 kg CO₂-e per gigajoule. At an energy content of 10.5 GJ per tonne, that equals 933.45 kg CO₂-e per tonne combusted (NGA Factors 2025, Table 4, DCCEEW).

What materials does this factor cover?

The fossil-origin fraction of municipal waste burned as fuel — chiefly plastics, synthetic textiles and other petroleum-derived materials. The biomass fraction (paper, food, timber, natural fibres) is reported separately using the biomass municipal materials factor of 1.8 kg CO₂-e/GJ.

Which scope covers these emissions?

Scope 1. The organisation operating the energy-from-waste plant, kiln or boiler that combusts the material reports the emissions as direct fuel combustion. NGA 2025 does not estimate a Scope 3 upstream factor for this category.

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 non-biomass municipal materials that is Q × 10.5 × 88.9 ÷ 1,000, which equals exactly 933.45 kg CO₂-e per tonne combusted.

Why is the per-GJ factor close to coal but the per-tonne factor much lower?

Because the fossil fraction burns like a fossil fuel — 88.9 kg CO₂-e/GJ is nearly coal's 90.24 — but heterogeneous municipal material only holds 10.5 GJ per tonne versus coal's 27. Less energy per tonne means fewer emissions per tonne, not a cleaner fuel.

How do I split municipal feedstock between biomass and non-biomass fractions?

Use waste composition audits or supplier characterisation data to apportion tonnage between fossil and biogenic fractions, then apply each fraction's factor. Keep the sampling evidence — the split materially changes your reportable Scope 1 total.

Do these emissions need to be reported under NGER and AASB S2?

Yes. Facilities above NGER thresholds report energy-from-waste combustion to the Clean Energy Regulator using this factor, and AASB S2 requires the same Scope 1 emissions in your climate disclosure.

Where does this emission factor come from?

From Table 4 (solid fuels and certain coal-based products) of the Australian National Greenhouse Accounts Factors 2025, published by DCCEEW for 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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