Solid Fuels Scope 1 (Direct — fuel combustion)

Recycled Fossil-Derived Industrial Materials

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

Recycled fossil-derived industrial materials have an emission factor of 2,152.13 kg CO₂-e per tonne combusted for energy (NGA Factors 2025, Table 4).

Emission Factor Value

2,152.13 kg CO₂-e/tonne

Try it with your own numbers

Quantity combusted Unit

Estimated emissions

—

Fuel combustion emissions are reported under Scope 1. Calculated as quantity × 2,152.13 kg CO₂-e per tonne (26.3 GJ/t × 81.83 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 26.3 GJ/t × combined Scope 1 emission factor 81.83 kg CO₂-e/GJ = 2,152.13 kg CO₂-e per tonne. Applies to industrial materials derived from fossil fuels that are recycled and combusted for heat or electricity. No Scope 3 upstream factor is estimated. 1 tonne combusted = 2,152.13 kg CO₂-e.

Calculation Example

If your facility combusted 120 tonnes of recycled fossil-derived materials during the year:

Working	Result
120 t × 2,152.13 kg CO₂-e/t = 258,255.6 kg CO₂-e	258.26 tonnes CO₂-e (Scope 1)

Burning recycled industrial materials for heat or power feels like a sustainability win — landfill diversion, resource recovery, lower disposal costs. But if those materials are fossil-derived (plastics, solvents, petroleum residues), the CO₂ leaving the stack is fossil CO₂, and it lands squarely in your Scope 1 inventory.

Cement kilns and energy-from-waste facilities are the main users of this factor. Here is the 2025–26 value, the formula behind it, and worked examples you can verify in a Scope 1 and 2 calculator.

Quick Verdict

Industrial materials derived from fossil fuels that are recycled and combusted for heat or electricity carry a combined Scope 1 emission factor of 81.83 kg CO₂-e per gigajoule under the NGA Factors 2025. At a default energy content of 26.3 GJ per tonne, each tonne combusted produces 2,152.13 kg of CO₂-equivalent. The facility operating the combustion plant reports these emissions under Scope 1. The recycled origin of the material does not change its fossil carbon content — only biomass-derived materials qualify for biogenic treatment. Values come from Table 4, published by DCCEEW for the 2025–26 reporting year.

How to Calculate Recycled Fossil Material Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (26.3 GJ/t) × Emission factor (81.83 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Cement kiln burning 5,000 tonnes of alternative fuel

A cement plant substitutes 5,000 tonnes of processed fossil-derived material for coal. Using the tabled per-tonne factor:

5,000 t × 2,152.13 kg CO₂-e/t = 10,760,650 kg CO₂-e

10,760.65 tonnes CO₂-e (Scope 1)

Worked Example 2: Industrial boiler burning 120 tonnes

A manufacturer burns 120 tonnes of recovered solvent-based material.

120 t × 2,152.13 kg CO₂-e/t = 258,255.6 kg CO₂-e

258.26 tonnes CO₂-e (Scope 1)

Worked Example 3: Energy-based records of 2,000 GJ

An energy-from-waste line records 2,000 GJ from fossil-derived feedstock.

2,000 GJ × 81.83 kg CO₂-e/GJ = 163,660 kg CO₂-e

163.66 tonnes CO₂-e (Scope 1)

How Recycled Fossil Materials Compare to Other Solid Fuels

Fuel	Energy content (GJ/t)	Scope 1 EF (kg CO₂-e/GJ)	kg CO₂-e per tonne
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
Non-biomass municipal materials	10.5	88.9	933.45
Bituminous coal	27	90.24	2,436.48
Biomass, municipal and industrial materials	12.2	1.8	21.96

NGER and AASB S2 Reporting

Alternative-fuel combustion is fully reportable under NGER: facilities above the thresholds submit these Scope 1 emissions to the Clean Energy Regulator using Table 4 factors, keeping fossil and biomass feedstock streams separate. The same tonnes flow into your AASB S2 disclosure, where clean segregation of fossil versus biogenic fuel lines will save your auditors — and you — considerable pain.

Passenger Car Tyres

2,016.96 kg CO₂-e/tonne

Truck & Off-Road Tyres

1,521.12 kg CO₂-e/tonne

Non-Biomass Municipal Materials

933.45 kg CO₂-e/tonne

Biomass Municipal Materials

21.96 kg CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for recycled fossil-derived industrial materials?

Industrial materials derived from fossil fuels that are recycled and combusted for heat or electricity carry a combined Scope 1 emission factor of 81.83 kg CO₂-e per gigajoule. At an energy content of 26.3 GJ per tonne, that equals 2,152.13 kg CO₂-e per tonne combusted (NGA Factors 2025, Table 4, DCCEEW).

What materials does this factor cover?

It covers fossil-origin industrial residues — such as plastics, solvent-bearing wastes and other petroleum- or coal-derived materials — that are diverted from disposal and burned as alternative fuel in kilns, boilers or energy-from-waste plants. Tyres have their own separate factors in Table 4.

Which scope covers these emissions?

Scope 1. The organisation operating the kiln or boiler that combusts the material reports the emissions as direct fuel combustion. NGA 2025 does not publish 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 recycled fossil-derived materials that is Q × 26.3 × 81.83 ÷ 1,000, or 2,152.13 kg CO₂-e per tonne combusted.

Why do these emissions count if the material is recycled?

Because the carbon is fossil in origin. Burning recycled plastics or solvents releases the same fossil CO₂ as burning the oil they were made from. Only biomass-derived materials (factor 1.8 kg CO₂-e/GJ) are treated as biogenic with near-zero reportable CO₂.

How do I measure the quantity combusted?

Use weighbridge records for alternative fuel deliveries reconciled against stock movements. Because the material is heterogeneous, energy-content sampling helps — records in gigajoules convert at 26.3 GJ per tonne.

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

Yes. Facilities above NGER thresholds report alternative-fuel 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.

Back to all emission factors