New guide: The Carbon Accounting & Compliance Software of 2026 Read the guide
Liquid Fuels Scope 1 (Direct — oxidation during use)

Petroleum Based Oils (Lubricants)

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

Petroleum based oils such as lubricants emit 0.5393 kg CO₂-e per litre used (NGA Factors 2025). Worked examples, calculator and NGER-ready guidance.

Emission Factor Value

0.5393 kg CO₂-e/litre

Try it with your own numbers

Estimated emissions

—

Oils used in equipment you own or control are Scope 1. Calculated as litres × 0.5393 kg CO₂-e/L (NGA Factors 2025, Table 8). Add 0.6984 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

View official publication ↗

Notes

Derived from NGA Factors 2025 Table 8: energy content 38.8 GJ/kL × Scope 1 emission factor 13.9 kg CO₂-e/GJ = 539.32 kg CO₂-e/kL, i.e. 0.5393 kg CO₂-e per litre. The factor is much lower than fuel factors because it reflects only the partial oxidation of oils during use (all CO₂, no CH₄ or N₂O) rather than full combustion. The upstream (Scope 3) factor is 18 kg CO₂-e/GJ (0.6984 kg CO₂-e/litre), reported separately under Scope 3.

Calculation Example

If your operations used 5,000 litres of lubricating and hydraulic oils during the year:

Working Result
5,000 L × 0.5393 kg CO₂-e/L = 2,696.5 kg CO₂-e 2.70 tonnes CO₂-e (Scope 1)

Engine oil, hydraulic fluid, gear and transformer oils rarely make it onto a first-pass carbon inventory — they are not burned as fuel, so they are easy to miss. The NGA Factors still assign them a Scope 1 factor, because a share of every litre oxidises during use.

The values below come from the NGA Factors 2025 and apply to the 2025–26 reporting year. For fleets and plant with many small oil purchases, an activity-based emissions calculator keeps the line items manageable.

Quick Verdict

Petroleum based oils not used as fuel — lubricants, hydraulic and process oils — emit 0.5393 kg CO₂-e per litre, reported under Scope 1. The factor comes from an energy content of 38.8 GJ/kL and a Scope 1 emission factor of 13.9 kg CO₂-e/GJ in Table 8 of the NGA Factors 2025. It is roughly a fifth of the diesel factor because it reflects partial oxidation during use rather than full combustion. A separate upstream factor of 18 kg CO₂-e/GJ (0.6984 kg CO₂-e/L) covers refining and transport and is reported under Scope 3 — unusually, larger than the Scope 1 value itself.

How to Calculate Petroleum Based Oil Emissions

Emissions (kg CO₂-e) = Litres of oil used × 0.5393

Or in NGA energy terms: E (t CO₂-e) = kL × 38.8 GJ/kL × 13.9 kg CO₂-e/GJ ÷ 1,000.

Worked Example 1: Workshop Drum Stock

A workshop goes through a 200-litre drum of lubricating oil in a year.

200 L × 0.5393 = 107.9 kg CO₂-e

0.11 tonnes CO₂-e (Scope 1)

Worked Example 2: Fleet Servicing

A transport operator uses 1,000 litres of engine and gear oils servicing its fleet.

1,000 L × 0.5393 = 539.3 kg CO₂-e

0.54 tonnes CO₂-e (Scope 1)

Worked Example 3: Mining Plant

A mining operation consumes 5,000 litres of hydraulic and lubricating oils across its plant.

5,000 L × 0.5393 = 2,696.5 kg CO₂-e

2.70 tonnes CO₂-e (Scope 1)

How Oils Compare to Fuels and Greases

ProductScope 1 factor (kg CO₂-e/GJ)Per litre (kg CO₂-e/L)
Diesel (stationary)70.202.7097
Fuel oil73.842.9314
Petroleum based oils (lubricants)13.90.5393
Petroleum based greases3.50.1358

All values from NGA Factors 2025, Table 8. Fuels are fully combusted; oils and greases only partially oxidise in use.

NGER and AASB S2 Reporting

Petroleum based oils are reported as Scope 1 energy use under the NGER scheme using the Table 8 factors, where material to your inventory. Under AASB S2, the oxidation emissions form part of your Scope 1 disclosure, with the larger upstream component sitting in Scope 3 — a Scope 1 and 2 calculator keeps the split consistent.

Related Emission Factors

Petroleum Greases

0.1358 kg CO₂-e/litre

Diesel (Stationary)

2.7097 kg CO₂-e/litre

Fuel Oil

2.9314 kg CO₂-e/litre

Crude Oil

3,165.56 kg CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for petroleum based oils in Australia?
Petroleum based oils not used as fuel — lubricants, hydraulic oils and similar products — emit 0.5393 kg CO₂-e per litre under the NGA Factors 2025. The value comes from an energy content of 38.8 GJ/kL and a Scope 1 factor of 13.9 kg CO₂-e/GJ in Table 8.
Why is the oils factor so much lower than diesel or petrol?
Because lubricants are not burned. The 13.9 kg CO₂-e/GJ factor reflects only the partial oxidation of oil during use — the fraction that degrades, leaks or burns off in service. Diesel, by comparison, is fully combusted at 70.20 kg CO₂-e/GJ, five times higher.
Which products does this factor cover?
Petroleum based oils other than oils used as fuel — engine and gear lubricants, hydraulic oils, transformer and process oils. Petroleum based greases have their own, lower factor of 3.5 kg CO₂-e/GJ (0.1358 kg CO₂-e/L), and waste oil burned as fuel should be treated as fuel combustion instead.
Which scope do petroleum based oils fall under?
Oils used in vehicles, plant and equipment your organisation owns or controls are Scope 1, because the oxidation happens during your own operations. The embodied emissions from refining and transporting the oil are Scope 3, covered by the separate upstream factor of 18 kg CO₂-e/GJ.
What activity data should I use for oils?
Litres purchased is the standard measure — supplier invoices or drum and bulk delivery records. If significant volumes are collected and removed as waste oil, NGER methods allow the estimate to reflect the quantity actually oxidised, so keep disposal records too.
How do I convert litres of oil to gigajoules?
Petroleum based oils have an energy content of 38.8 GJ per kilolitre, so 1,000 litres equals 38.8 GJ. NGER reporting works in energy terms, and 38.8 GJ/kL × 13.9 kg CO₂-e/GJ gives the per-kilolitre factor of 539.32 kg CO₂-e.
Does the 0.5393 kg/L factor include upstream emissions?
No. It covers oxidation during use only (Scope 1). The NGA Factors 2025 publish a separate upstream factor of 18 kg CO₂-e/GJ for extraction, refining and transport, which works out to 0.6984 kg CO₂-e per litre — notably larger than the Scope 1 value itself — and is reported under Scope 3.
Do I report oil use under NGER and AASB S2?
Yes, if material. Under NGER, petroleum based oils are reported as energy use with their Table 8 factors by organisations meeting the thresholds. Under AASB S2, the Scope 1 oxidation emissions sit in your climate statement alongside fuel combustion, with upstream emissions in Scope 3.

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.
Back to all emission factors

Stop looking up Petroleum Based Oils factors by hand

NetNada extracts data from invoices and receipts, applies the correct government emission factors automatically, and generates audit-ready compliance reports.

Book a Demo Start Free Trial