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Waste Scope 3 (Indirect — waste to landfill)

Rubber and Leather Waste to Landfill

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

Rubber and leather 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

Estimated emissions

Emissions from waste you send to landfill are reported under Scope 3. Calculated as tonnes of rubber and leather × 3.3 t CO₂-e per tonne (NGA Factors 2025). Cubic metres are converted at 0.14 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

Notes

Scope 3 factor for organisations sending rubber and leather waste to landfill, from the NGA Factors 2025. Emissions arise from anaerobic decomposition of the degradable organic content producing methane. 1 tonne of rubber and leather sent to landfill = 3.3 t CO₂-e. For volume records, apply 0.14 tonnes per cubic metre. The landfill operator reports the direct methane emissions under Scope 1.

Calculation Example

If a manufacturer sent 6 tonnes of rubber and leather offcuts to landfill during the year:

Working Result
6 t × 3.3 t CO₂-e/t 19.8 t CO₂-e (Scope 3)

Rubber and leather offcuts look like they should last forever in the ground — and much of the rubber will — but the degradable organic content in this stream carries the joint-highest landfill factor in the NGA tables: 3.3 t CO₂-e per tonne, level with paper and cardboard. Every tonne you bury lands on your Scope 3 inventory at that rate.

Footwear and furniture manufacturers, automotive workshops and tanneries are the usual generators, and recycling or energy-recovery pathways can take this line to zero.

Quick Verdict

Rubber and leather waste sent to landfill has an emission factor of 3.3 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025, applying to the 2025–26 reporting year. The waste generator reports these emissions under Scope 3; the landfill operator reports the direct methane under Scope 1. Volume records convert at 0.14 tonnes per cubic metre. Note that tyres recycled and combusted for energy carry separate Scope 1 combustion factors instead. A Scope 3 emissions calculator can apply the landfill factor straight from contractor data.

How to Calculate Rubber and Leather Waste Emissions

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

Worked Example 1: Footwear manufacturer

A manufacturer sends 6 tonnes of rubber and leather offcuts to landfill over the year.

6 t × 3.3 = 19.8 t CO₂-e (Scope 3)

Worked Example 2: Industrial rubber waste

An industrial site disposes of 25 tonnes of rubber components and belting to landfill.

25 t × 3.3 = 82.5 t CO₂-e (Scope 3)

Worked Example 3: Volume records only

A workshop records 40 m³ of rubber and leather waste sent to landfill. Using the NGA volume-to-mass factor of 0.14 t/m³:

40 m³ × 0.14 t/m³ = 5.6 t

5.6 t × 3.3 = 18.48 t CO₂-e (Scope 3)

Rubber and Leather vs Other Landfill Streams

Waste stream (to landfill)Factor (t CO₂-e/t)
Rubber and leather3.3
Paper and cardboard3.3
Food waste2.1
Textiles2.0
Municipal solid waste (mixed)1.6
Wood waste0.7
Construction and demolition waste0.2

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

NGER and AASB S2 Reporting

Waste-to-landfill emissions are Scope 3 for the generator, so they do not count toward NGER thresholds — but AASB S2 requires disclosure of material Scope 3 categories, and manufacturing waste streams often qualify. Keep contractor tonnage records as your evidence base and apply the NGA Factors 2025 value consistently.

Frequently Asked Questions

What is the emission factor for rubber and leather sent to landfill in Australia?
Rubber and leather waste sent to landfill has an emission factor of 3.3 t CO₂-e per tonne under the Australian National Greenhouse Accounts Factors 2025 — tied with paper and cardboard as the highest of the listed streams. The degradable organic content converts to methane in anaerobic landfill conditions.
Is rubber and leather waste Scope 1 or Scope 3?
For the organisation generating the waste it is Scope 3, because 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 rubber and leather waste sent to landfill?
Contractor weight records are the most reliable basis. If you only have skip volumes, the NGA volume-to-mass factor for rubber and leather is 0.14 tonnes per cubic metre — convert volumes to tonnes before applying the 3.3 t CO₂-e per tonne factor.
Does this factor apply to tyres?
Not when tyres are recycled and combusted for energy — those carry separate Scope 1 combustion factors in the NGA Factors (passenger car tyres 2,016.96 kg CO₂-e per tonne, truck and off-road tyres 1,521.12). The 3.3 t CO₂-e per tonne factor applies to rubber and leather disposed to landfill.
How does rubber and leather compare with other landfill streams?
At 3.3 t CO₂-e per tonne it ties with paper and cardboard for the highest factor, ahead of food waste (2.1), textiles (2.0) and mixed municipal solid waste (1.6). Recycling or energy recovery pathways avoid the landfill factor.
Do I need to report these emissions under NGER or AASB S2?
Generator waste emissions are Scope 3 and sit outside NGER thresholds, which cover Scope 1 and 2. AASB S2 requires disclosure of material Scope 3 categories, and manufacturers with significant process offcuts frequently find waste material.
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, reflecting the methane generation potential of rubber and leather 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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