Waste Scope 1 (Direct — waste incineration)

Fossil Liquid Waste Incineration

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

Incinerating fossil liquid waste carries a factor of 2.931 t CO₂-e per tonne under NGA Factors 2025. Worked examples, FAQs and a calculator for reports.

Emission Factor Value

2.931 t CO₂-e/tonne

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Fossil liquid waste incinerated Unit

Estimated emissions

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Emissions from waste incinerated in equipment you operate are reported under Scope 1. Calculated as tonnes of fossil liquid waste × 2.931 t CO₂-e per tonne (NGA Factors 2025).

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 18 — Incineration of waste, 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

Scope 1 factor for organisations incinerating fossil liquid waste such as waste oils and solvents, from the NGA Factors 2025 waste incineration tables. Emissions are the fossil-origin CO₂ released on combustion: the factor reflects an assumed 80% carbon content that is 100% fossil in origin. 1 tonne of fossil liquid waste incinerated = 2.931 t CO₂-e — the highest incineration factor in the NGA tables.

Calculation Example

If your facility incinerated 30 tonnes of waste solvents during the year:

Working	Result
30 t × 2.931 t CO₂-e/t	87.93 t CO₂-e (Scope 1)

Waste oils, spent solvents and hydrocarbon sludges are, chemically speaking, fossil fuels that missed their calling — and when they are destroyed by incineration, they emit like fossil fuels too. At 2.931 t CO₂-e per tonne, fossil liquid waste carries the highest incineration factor in the Australian accounts, reported under Scope 1 by the incinerator operator.

Unlike clinical or municipal waste, there is no biogenic discount here: the NGA method treats every gram of carbon in the stream as fossil in origin, so all of the CO₂ counts.

Quick Verdict

Fossil liquid waste incineration has an emission factor of 2.931 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025, reported under Scope 1 by the organisation operating the incinerator. The factor applies to the 2025–26 Australian reporting year and is built on an assumed 80% carbon content that is 100% fossil in origin — which is why it tops the incineration tables. Waste treatment facilities, refineries and chemical plants destroying waste oils and solvents are the typical reporters. A Scope 1 and 2 calculator can apply the factor directly from weighbridge or manifest records.

How to Calculate Fossil Liquid Waste Incineration Emissions

Emissions (t CO₂-e) = Fossil liquid waste incinerated (tonnes) × 2.931

Worked Example 1: Solvent waste stream

A chemical plant incinerates 30 tonnes of spent solvents during the year.

30 t × 2.931 = 87.93 t CO₂-e (Scope 1)

Worked Example 2: Waste oil incineration

A treatment facility destroys 12 tonnes of unrecoverable waste oil.

12 t × 2.931 = 35.17 t CO₂-e (Scope 1)

Worked Example 3: Treatment facility

A specialist liquid waste facility incinerates 150 tonnes of fossil liquid waste in the reporting year.

150 t × 2.931 = 439.65 t CO₂-e (Scope 1)

Fossil Liquid Waste vs Other Incinerated Streams

Waste stream (incinerated)	Factor (t CO₂-e/t)
Fossil liquid waste	2.931
Industrial waste	1.649
Clinical waste	0.879
Municipal solid waste	0.0537

All factors from NGA Factors 2025. The ranking follows fossil-carbon share, measured in CO₂-equivalent terms — fossil liquid waste is 100% fossil carbon, municipal waste mostly biogenic. Sewage sludge incineration has no fossil factor at all, because its carbon is biogenic.

NGER and AASB S2 Reporting

Incineration CO₂ is Scope 1 for the operator, so it counts toward NGER facility and corporate thresholds. Under AASB S2 climate disclosures, operators report it within Scope 1, while generators sending waste oils and solvents to third-party treatment should assess the emissions within material Scope 3 categories. Keep manifests and throughput logs as the audit trail and apply the NGA Factors 2025 value consistently across periods.

Industrial Waste (Incineration)

1.649 t CO₂-e/tonne

Clinical Waste (Incineration)

0.879 t CO₂-e/tonne

Municipal Waste (Incineration)

0.0537 t CO₂-e/tonne

Fuel Oil

2.9314 kg CO₂-e/litre

Frequently Asked Questions

What is the emission factor for incinerating fossil liquid waste in Australia?

Fossil liquid waste incineration has an emission factor of 2.931 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025. It is the highest incineration factor in the NGA tables, because the stream — waste oils, solvents and similar liquids — is treated as entirely fossil carbon.

What counts as fossil liquid waste?

Petroleum-derived liquid wastes such as waste oils, spent solvents, hydrocarbon sludges and similar residues destined for destruction by combustion. The NGA method assumes the stream is 80% carbon by content and that all of that carbon is fossil in origin.

Is fossil liquid waste incineration Scope 1 or Scope 3?

It is Scope 1 for the organisation operating the incinerator. Generators that send waste oils or solvents to a third-party treatment facility do not apply this factor directly — the facility operator reports the emissions.

Why is this the highest incineration factor?

Because the fossil-carbon share is 100%. Clinical waste (40% fossil carbon) and municipal solid waste (mostly biogenic) release much of their CO₂ from biogenic sources, which is excluded from the factor. With fossil liquid waste, every tonne of CO₂ released counts, giving 2.931 t CO₂-e per tonne.

How do I measure how much fossil liquid waste is incinerated?

Use weighbridge records, tanker manifests or incinerator throughput logs showing tonnes combusted in the reporting year, then multiply by 2.931 t CO₂-e per tonne. If volumes are recorded in litres, convert to tonnes using the density of the specific liquid before applying the factor.

What if the waste oil is burned for energy recovery instead?

If a petroleum-based waste is combusted as a fuel for heat or electricity, the liquid fuel combustion factors apply instead — for example, fuel oil at 2.9314 kg CO₂-e per litre. The 2.931 t CO₂-e per tonne incineration factor applies where destruction of the waste is the purpose.

Do fossil liquid waste incineration emissions count under NGER or AASB S2?

Yes. For operators, the CO₂ is Scope 1 and counts toward NGER facility and corporate thresholds. Under AASB S2, it forms part of the operator's Scope 1 inventory, and generators using third-party treatment should consider the emissions within material Scope 3 categories.

Where does the 2.931 t CO₂-e per tonne factor come from?

It is published in the Australian National Greenhouse Accounts Factors 2025 by DCCEEW, in the waste incineration tables. It is derived from the stream's default 80% carbon content and 100% fossil-carbon share, converted to CO₂ released per tonne combusted.

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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