Waste Scope 3 (Indirect — waste to landfill)

Paper and Cardboard Waste to Landfill

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

Paper and cardboard sent to landfill carries a factor of 3.3 t CO₂-e per tonne under NGA Factors 2025. See worked examples, FAQs and a calculator inside.

Emission Factor Value

3.3 t CO₂-e/tonne

Try it with your own numbers

Waste sent to landfill Unit

Estimated emissions

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Emissions from waste you send to landfill are reported under Scope 3. Calculated as tonnes of paper and cardboard × 3.3 t CO₂-e per tonne (NGA Factors 2025). Cubic metres are converted at 0.09 tonnes per m³.

Official Source & Citation

This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 15 — Waste mix methane conversion and emission factors, 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 3 factor for organisations sending paper and cardboard to landfill, from the NGA Factors 2025. Emissions arise from anaerobic decomposition producing methane. 1 tonne of paper and cardboard sent to landfill = 3.3 t CO₂-e. For volume records, apply 0.09 tonnes per cubic metre. The landfill operator reports the direct methane emissions under Scope 1.

Calculation Example

If your office sent 8 tonnes of paper and cardboard to landfill during the year:

Working	Result
8 t × 3.3 t CO₂-e/t	26.4 t CO₂-e (Scope 3)

Paper feels like the harmless end of the waste stream, but per tonne it is the worst thing you can send to landfill. Buried paper and cardboard carry a factor of 3.3 t CO₂-e per tonne — higher than food waste — because their dense organic carbon converts steadily to methane, and it all lands in your Scope 3 inventory.

For offices, retailers and distribution businesses, cardboard is usually the biggest waste line by volume, which makes this factor one of the most consequential numbers in the waste category.

Quick Verdict

Paper and cardboard sent to landfill has an emission factor of 3.3 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025 — the most emission-intense common waste stream, tied with rubber and leather. The waste generator reports these emissions under Scope 3; the landfill operator reports the direct methane under Scope 1. The factor applies to the 2025–26 reporting year. Because loose paper is light, volume records convert at just 0.09 tonnes per cubic metre. A Scope 3 emissions calculator can apply the factor straight from contractor invoice data.

How to Calculate Paper and Cardboard Waste Emissions

Emissions (t CO₂-e) = Waste to landfill (tonnes) × 3.3

Worked Example 1: Office building

An office sends 8 tonnes of mixed paper and cardboard to landfill over the year.

8 t × 3.3 = 26.4 t CO₂-e (Scope 3)

Worked Example 2: Distribution warehouse

A warehouse disposes of 45 tonnes of cardboard packaging to landfill during the reporting year.

45 t × 3.3 = 148.5 t CO₂-e (Scope 3)

Worked Example 3: Volume records only

A retailer only has skip volumes: 30 m³ of loose cardboard. Using the NGA volume-to-mass factor of 0.09 t/m³:

30 m³ × 0.09 t/m³ = 2.7 t

2.7 t × 3.3 = 8.91 t CO₂-e (Scope 3)

Paper and Cardboard vs Other Landfill Streams

Waste stream (to landfill)	Factor (t CO₂-e/t)
Paper and cardboard	3.3
Rubber and leather	3.3
Food waste	2.1
Textiles	2.0
Municipal solid waste (mixed)	1.6
Wood waste	0.7
Construction and demolition waste	0.2

All factors from NGA Factors 2025, expressed in CO₂-equivalent. Diverting cardboard to recycling avoids the landfill factor entirely.

NGER and AASB S2 Reporting

Waste to landfill is Scope 3 for the generator, so it does not count toward NGER thresholds — but AASB S2 requires material Scope 3 categories to be disclosed, and waste is a standard inclusion. Keep contractor tonnage records as evidence and apply the NGA Factors 2025 value consistently year on year.

Municipal Solid Waste (Landfill)

1.6 t CO₂-e/tonne

Food Waste (Landfill)

2.1 t CO₂-e/tonne

Commercial & Industrial Waste

1.3 t CO₂-e/tonne

Frequently Asked Questions

What is the emission factor for paper and cardboard sent to landfill in Australia?

Paper and cardboard sent to landfill has an emission factor of 3.3 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025. That makes it the most emission-intense common landfill stream, tied with rubber and leather, because its high degradable carbon content converts to methane underground.

Is paper and cardboard waste Scope 1 or Scope 3?

For the organisation that generates the waste, it is Scope 3 — the decomposition happens at a landfill you do not own or control. The landfill operator reports the direct methane emissions under its own Scope 1.

How do I measure paper and cardboard sent to landfill?

Use tonnage data from waste contractor invoices or weighbridge dockets wherever possible. If you only have bin or skip volumes, the NGA volume-to-mass factor for paper and cardboard is 0.09 tonnes per cubic metre — loose paper is light, so volumes overstate mass dramatically.

Why is the paper and cardboard factor higher than food waste?

Paper has a very high degradable organic carbon content per tonne, so more of each tonne ultimately converts to methane in anaerobic landfill conditions. Food waste decomposes faster but contains more water, so per tonne it generates less methane — 2.1 t CO₂-e versus 3.3 for paper.

Does recycled paper and cardboard carry this emission factor?

No. The 3.3 t CO₂-e per tonne factor only applies to paper and cardboard disposed to landfill. Material sent to recycling avoids landfill methane entirely, which is why lifting your cardboard recycling rate is one of the fastest ways to cut reported waste emissions.

Do I need to report paper waste emissions under NGER or AASB S2?

NGER thresholds are based on Scope 1 and 2, so waste-to-landfill emissions do not count toward them for the generator. AASB S2, however, requires disclosure of material Scope 3 emissions, and waste to landfill is a standard Scope 3 category for office-based and logistics organisations.

Where does the 3.3 t CO₂-e per tonne factor come from?

It is published by DCCEEW in the Australian National Greenhouse Accounts Factors 2025 waste tables. The value reflects the methane generation potential of paper and cardboard in Australian landfill conditions 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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