Solid Fuels Scope 1 (Direct — fuel combustion)

Sub-bituminous Coal

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

Sub-bituminous coal has an emission factor of 1,895.04 kg CO₂-e per tonne combusted (NGA Factors 2025). Calculate Scope 1 emissions with worked examples.

Emission Factor Value

1,895.04 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 × 1,895.04 kg CO₂-e per tonne (21 GJ/t × 90.24 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 21 GJ/t × combined Scope 1 emission factor 90.24 kg CO₂-e/GJ = 1,895.04 kg CO₂-e per tonne. A separate Scope 3 upstream factor of 2.5 kg CO₂-e/GJ applies. 1 tonne combusted = 1,895.04 kg CO₂-e.

Calculation Example

If your facility combusted 50 tonnes of sub-bituminous coal during the year:

Working	Result
50 t × 1,895.04 kg CO₂-e/t = 94,752 kg CO₂-e	94.75 tonnes CO₂-e (Scope 1)

Sub-bituminous coal sits a rung below black coal on the energy ladder, and it shows up in Australian power generation and industrial steam raising — which makes it a recurring entry in Scope 1 inventories. The per-tonne factor looks friendlier than bituminous coal, but that is a quirk of energy content, not a cleaner fuel.

Here is the 2025–26 factor, the formula behind it, and three worked examples you can reproduce in a Scope 1 and 2 calculator.

Quick Verdict

Sub-bituminous coal has a combined Scope 1 emission factor of 90.24 kg CO₂-e per gigajoule under the NGA Factors 2025 — identical per unit of energy to bituminous coal. Its lower energy content of 21 GJ per tonne gives a per-tonne value of 1,895.04 kg CO₂-e, roughly 1.9 tonnes of CO₂-equivalent for every tonne burned. The organisation operating the boiler or kiln reports these emissions under Scope 1. A separate upstream Scope 3 factor of 2.5 kg CO₂-e/GJ covers mining and transport. Values are published in Table 4 by DCCEEW for the 2025–26 reporting year.

How to Calculate Sub-bituminous Coal Emissions

Emissions (t CO₂-e) = Quantity (t) × Energy content (21 GJ/t) × Emission factor (90.24 kg CO₂-e/GJ) ÷ 1,000

Worked Example 1: Power station parcel of 1,000 tonnes

A generator burns a 1,000-tonne parcel of sub-bituminous coal.

1,000 t × 21 GJ/t = 21,000 GJ of energy

21,000 GJ × 90.24 kg CO₂-e/GJ = 1,895,040 kg CO₂-e

1,895.04 tonnes CO₂-e (Scope 1)

Worked Example 2: Process heat plant burning 50 tonnes

A food processor burns 50 tonnes for seasonal steam demand. Using the per-tonne shortcut:

50 t × 1,895.04 kg CO₂-e/t = 94,752 kg CO₂-e

94.75 tonnes CO₂-e (Scope 1)

Worked Example 3: Energy-based records of 5,000 GJ

A site’s fuel accounting shows 5,000 GJ of sub-bituminous coal consumed.

5,000 GJ × 90.24 kg CO₂-e/GJ = 451,200 kg CO₂-e

451.2 tonnes CO₂-e (Scope 1)

How Sub-bituminous Coal Compares to Other Solid Fuels

Fuel	Energy content (GJ/t)	Scope 1 EF (kg CO₂-e/GJ)	kg CO₂-e per tonne
Sub-bituminous coal	21	90.24	1,895.04
Bituminous coal	27	90.24	2,436.48
Anthracite	29	90.24	2,616.96
Brown coal (lignite)	10.2	93.82	956.96
Coal briquettes	22.1	95.38	2,107.90
Dry wood (biomass)	16.2	1.2	19.44

NGER and AASB S2 Reporting

If your facility or corporate group exceeds NGER thresholds, sub-bituminous coal combustion must be reported to the Clean Energy Regulator using these factors, gas by gas. The same Scope 1 tonnes carry into your AASB S2 climate disclosure, with the upstream Scope 3 component (2.5 kg CO₂-e/GJ) tracked separately in a Scope 3 inventory.

Bituminous Coal

2,436.48 kg CO₂-e/tonne

Brown Coal (Lignite)

956.96 kg CO₂-e/tonne

Anthracite

2,616.96 kg CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for sub-bituminous coal in Australia?

Sub-bituminous coal has a combined Scope 1 emission factor of 90.24 kg CO₂-e per gigajoule. At its default energy content of 21 GJ per tonne, that equals 1,895.04 kg CO₂-e per tonne combusted, per Table 4 of the NGA Factors 2025 (DCCEEW).

Which scope covers sub-bituminous coal combustion?

Scope 1. Emissions from coal burned in equipment you own or control are direct emissions. The upstream footprint of mining and transporting the coal is covered by a separate Scope 3 factor of 2.5 kg CO₂-e/GJ, reported separately.

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 sub-bituminous coal that is Q × 21 × 90.24 ÷ 1,000, or simply 1,895.04 kg CO₂-e per tonne combusted.

Why is the per-tonne factor lower than bituminous coal if the per-GJ factor is the same?

Both coals share the 90.24 kg CO₂-e/GJ combined factor, but sub-bituminous coal holds less energy per tonne (21 GJ/t versus 27 GJ/t). Less energy per tonne means fewer emissions per tonne — though you also need more tonnes to deliver the same heat.

How do I measure the quantity of coal combusted?

Reconcile delivery dockets or weighbridge records against stockpile surveys: opening stock plus purchases minus closing stock equals tonnes combusted. If your records are in gigajoules, convert at 21 GJ per tonne.

Do sub-bituminous coal emissions need to be reported under NGER and AASB S2?

Yes. Facilities and corporate groups above NGER thresholds must report coal combustion to the Clean Energy Regulator, and AASB S2 requires the same Scope 1 emissions in your climate disclosure using current NGA Factors values.

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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