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Waste Scope 3 (Indirect — waste to landfill)

Commercial and Industrial Waste to Landfill

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

Commercial and industrial waste to landfill: 1.3 t CO₂-e per tonne under NGA Factors 2025. Worked examples, FAQs and a calculator for your waste reporting.

Emission Factor Value

1.3 t CO₂-e/tonne

Try it with your own numbers

Estimated emissions

Emissions from waste you send to landfill are reported under Scope 3. Calculated as tonnes of C&I waste × 1.3 t CO₂-e per tonne (NGA Factors 2025). Cubic metres are converted at 0.33 tonnes per m³.

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 16, 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

Scope 3 factor for organisations sending mixed commercial and industrial waste to landfill, from the NGA Factors 2025 waste mix tables. 1 tonne of C&I waste sent to landfill = 1.3 t CO₂-e. For volume records, apply 0.33 tonnes per cubic metre. The landfill operator reports the direct methane emissions under Scope 1.

Calculation Example

If your manufacturing site sent 120 tonnes of mixed C&I waste to landfill during the year:

Working Result
120 t × 1.3 t CO₂-e/t 156 t CO₂-e (Scope 3)

Factories, warehouses and business parks generate their own flavour of general waste — less food scraps than a household bin, more packaging, offcuts and process residues. The NGA Factors give this mixed commercial and industrial stream its own default rate of 1.3 t CO₂-e per tonne to landfill, reported on your Scope 3 inventory.

If your waste contractor classifies your service as C&I, this is the factor to reach for when you have tonnages but no composition data.

Quick Verdict

Mixed commercial and industrial waste sent to landfill has an emission factor of 1.3 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025, applying to the 2025–26 reporting year. The generator reports these emissions under Scope 3; the landfill operator reports the direct methane under Scope 1. The factor sits below municipal solid waste (1.6) because C&I streams carry fewer degradable organics per tonne. Volume records convert at 0.33 tonnes per cubic metre. A Scope 3 emissions calculator can apply the factor straight from contractor invoices.

How to Calculate Commercial and Industrial Waste Emissions

Emissions (t CO₂-e) = Waste to landfill (tonnes) × 1.3

Worked Example 1: Manufacturing site

A manufacturer sends 120 tonnes of mixed C&I waste to landfill over the year.

120 t × 1.3 = 156 t CO₂-e (Scope 3)

Worked Example 2: Business park tenancy

A small distribution business disposes of 30 tonnes of general waste to landfill.

30 t × 1.3 = 39 t CO₂-e (Scope 3)

Worked Example 3: Skip volumes only

A site records 90 m³ of C&I waste across the year’s skip collections. Using the NGA volume-to-mass factor of 0.33 t/m³:

90 m³ × 0.33 t/m³ = 29.7 t

29.7 t × 1.3 = 38.61 t CO₂-e (Scope 3)

C&I Waste vs Other Landfill Streams

Waste stream (to landfill)Factor (t CO₂-e/t)
Paper and cardboard3.3
Food waste2.1
Municipal solid waste (mixed)1.6
Commercial and industrial waste1.3
Wood waste0.7
Sludge0.4
Construction and demolition waste0.2

All factors from NGA Factors 2025, expressed in CO₂-equivalent.

NGER and AASB S2 Reporting

C&I waste emissions are Scope 3 for the generator, so they sit outside NGER thresholds but inside AASB S2 disclosures, which require material Scope 3 categories to be reported. Keep contractor tonnage records as your audit trail and apply the NGA Factors 2025 value consistently across periods.

Frequently Asked Questions

What is the emission factor for commercial and industrial waste sent to landfill in Australia?
Mixed commercial and industrial (C&I) waste sent to landfill has an emission factor of 1.3 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025. It is the default mixed-stream factor for business and industrial general waste.
Is C&I waste to landfill Scope 1 or Scope 3?
For the business generating the waste it is Scope 3, since the methane is released at a landfill outside your operational control. The landfill operator reports the direct emissions under its own Scope 1.
When should I use the C&I factor instead of the MSW factor?
Use C&I (1.3 t CO₂-e per tonne) for waste from commercial and industrial premises — factories, warehouses, business parks. Use the MSW factor (1.6) for household-style general waste. Your waste contractor's stream classification is usually the practical guide.
How do I measure C&I waste sent to landfill?
Contractor invoices with tonnages or weighbridge dockets are best. If you only have skip or compactor volumes, convert at the NGA volume-to-mass factor of 0.33 tonnes per cubic metre before applying the 1.3 t CO₂-e per tonne factor.
Why is the C&I factor lower than municipal solid waste?
C&I streams contain proportionally less food and garden organics and more inert material than household-style waste, so less of each tonne converts to methane. That is also why construction and demolition waste is lower again at 0.2 t CO₂-e per tonne.
Do I need to report C&I waste emissions under NGER or AASB S2?
Generator waste emissions are Scope 3 and do not count toward NGER thresholds, which cover Scope 1 and 2. AASB S2 requires material Scope 3 categories to be disclosed, and waste is commonly material for manufacturing and logistics businesses.
Where does the 1.3 t CO₂-e per tonne factor come from?
It is published by DCCEEW in the Australian National Greenhouse Accounts Factors 2025 waste mix tables, based on the average composition and methane generation of the commercial and industrial waste stream 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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