AGO - Factors and Methods Workgroup

AGO Factors and Methods Workbook
December 2006
For use in Australian greenhouse emissions reporting
AGO Factors and Methods Workbook, Department of the Environment and Heritage, December 2006
Published by the Australian Greenhouse Office, Department of the Environment and Heritage. Commonwealth of Australia 2006 ISBN: 1 921297 11 5 978 1 921297 11 3 This work is copyright. It may be reproduced in whole or part for study or training purposes, subject to the inclusion of an acknowledgement of the source and no commercial usage or sale. Reproduction for purposes other than those listed above requires the written permission of the Australian Greenhouse Office, Department of the Environment and Heritage. Requests and enquires concerning reproduction and rights should be addressed to the Manager, Communications Team, Australian Greenhouse Office, Department of the Environment and Heritage, GPO Box 787, Canberra ACT 2601. Suggestions and comments would be appreciated. They should be addressed to the Manager, National Greenhouse Gas Inventory Unit, Australian Greenhouse Office, Department of the Environment and Heritage, GPO Box 787, Canberra ACT 2601. Neither the Australian Government nor the consultants responsible for undertaking this project accepts any responsibility and each disclaims any liability for the accuracy of, or inferences from, the material contained in this publication, or for any actions as a result of any persons or groups interpretations, deductions, conclusions or actions in reliance on this material. December 2006
Table of Contents
1 Key definitions and terms ..............................................................................................................1 Direct and indirect emissions ...............................................................................................................1 Harmonisation with international reporting framework ......................................................................2 Types of emission factors......................................................................................................................3 Which emissions factor to use? ............................................................................................................4 2 Information sources........................................................................................................................5
Additional information and web sites ...................................................................................................5 3 1 AGO contact ...................................................................................................................................5 Energy..............................................................................................................................................6 1.1 1.2 1.3 1.4 2 Stationary energy emissions (non-transport)............................................................................6 Transport fuels........................................................................................................................10 Indirect emissions (electricity end use) ..................................................................................12 Extraction and distribution of coal, gas and petroleum .........................................................16
Industrial processes including synthetic gases used as refrigerants or for other uses............18 2.1 2.2 2.3 Mineral, chemical and metal products ...................................................................................18 Synthetic gases........................................................................................................................20 Explosives ...............................................................................................................................20
Waste to landfill and wastewater treatment...............................................................................21 3.1 3.2 3.3 3.4 Introduction ............................................................................................................................21 Municipal solid waste.............................................................................................................21 Municipal wastewater treatment ............................................................................................23 Industrial wastewater treatment .............................................................................................24
Agriculture ....................................................................................................................................28 4.1 4.2 4.3 4.4 Introduction ............................................................................................................................28 Greenhouse gas emissions from agriculture ..........................................................................28 Reporting agricultural emissions for Challenge Plus members .............................................28 Estimating agricultural emissions ..........................................................................................29
Land-use change and forestry (vegetation sinks).......................................................................30 5.1 5.2 Introduction ............................................................................................................................30 National accounting approach ...............................................................................................30
5.3 5.4 5.5
Accounting method for AGO programme participants...........................................................31 Reporting of land use change and forestry activities under Greenhouse Challenge Plus......31 Further information and advice..............................................................................................32
Appendix 1 Summary of energy emission factors for Greenhouse Challenge Plus members .....33 Appendix 2 Glossary ..........................................................................................................................38 Appendix 3 Greenhouse Gas Global Warming Potentials..............................................................39 Appendix 4 Units and conversions ....................................................................................................40 Appendix 5 Revised electricity emission factors for end users, 19902006 (see notes).................42 Appendix 6 Revised electricity emission factors for T&D network operators, 19902006 (see notes)......................................................................................................................................................46
List of Tables
Table 1: Fuel combustion emission factors (Stationary Energy) ....................................... 7 Table 2: Natural gas combustion emission factors (Stationary Energy) ............................. 8 Table 3: Fuel combustion emission factors (Transport Fuels) ........................................ 10 Table 4: Fuel consumption rates by vehicle type (L/km).................................................. 11 Table 5: Emission factors for consumption of purchased electricity from the gridfor end users (not distributors).......................................................................................... 13 Table 6: Emission factors for the production of coal (fugitive) ........................................ 16 Table 7: Emission factors for the production of oil and gas (fugitive).............................. 17 Table 8: Emission factors for flaring of gas at oil refineries ............................................. 17 Table 9: Industrial processes-emission factors and activity data ...................................... 18 Table 10: Iron and steel: emission factors per PJ of coke consumption............................ 19 Table 11: Industrial Processes emission factors and activity data for synthetic gases ...... 20 Table 12: Industrial Processes emission factors for explosive use.................................... 20 Table 13: Waste variables and default values ................................................................... 21 Table 14: Waste mix methane conversion factors............................................................. 22 Table 15: Waste emission factors for total waste disposed to landfill by broad waste stream category ........................................................................................................... 22 Table 16: Municipal waste variables and default values................................................... 23 Table 17: Industrial waste variables and default values .................................................... 25 Table 18: Emission factors for consumption of purchased electricityfor end users (not distributors) ................................................................................................................. 33 Table 19: Emission factors from the consumption of natural gas ..................................... 36 Table 20: Fuel combustion emission factors (Transport Fuels) ....................................... 37 Table 21: Glossary of symbols, abbreviations and units ................................................... 38 Table 22: Global Warming Potentials ............................................................................... 39 Table 23: Metric prefixes .................................................................................................. 40 Table 24: Unit equivalences.............................................................................................. 40 Table 25: Energy conversion factors................................................................................. 41 Table 26: Municipal solid waste volume to weight conversion factors ............................ 41 Table 27: Revised emissions factors for consumption of purchased electricity by end users, 19902006 ....................................................................................................... 42 Table 28: Revised emission factors for consumption of purchased electricity by T&D network operators, 19902005 ................................................................................... 46
Introduction
The AGO Factors and Methods Workbook provides a single source of current greenhouse gas emission factors for use by Australian organisations operating under a wide range of existing greenhouse reporting programmes. The emission factors reported in this Workbook are intended to be default factors - to be used in the absence of better information - and are designed to be consistent with both international reporting frameworks and national emissions estimation methodologies. In particular, the emission factors presented in this Workbook have been harmonised with the international reporting framework of the World Resources Institute/World Business Council for Sustainable Development, known as The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (details are provided on page 2). The emission factors are also designed to be consistent with the emissions estimates reported in Australias National Greenhouse Gas Inventory. They are largely drawn or derived from material in the Australian Methodology for the Estimation of Greenhouse Gas Emissions and Sinks 2005 series, which document the methodologies and emission factors used to estimate Australias national inventory. These methodologies are consistent with international guidelines and are subject to international expert review each year. The emission factors reported in this publication have been reviewed and updated from the previous version of the AGO Factors and Methods Workbook, released in December 2005. Updated emission factors reflect changes in composition of the fuel mix used to produce electricity; revisions to fuel consumption data previously published by official sources and changes in emissions estimates reported in the national inventory. In addition, since the release of the last Workbook, new international guidelines for emissions estimation methodologies have been released - the 2006 IPCC Guidelines for the Preparation of National Inventories - which have also generated revisions to some emission factors. Past published emission factors reflected the best information available at the time of their release and may remain valid for particular programmes. This Workbook also reports revised estimates of emission factors for past years for electricity consumption with the aim of presenting time-series consistent estimates for the period 1990-2006. These estimates are provided for the information of users in Appendices 5 and 6. Note that updates to emission factors for past years presented in this Workbook do not necessarily imply any need to revise estimates of emissions for previous years - approaches to updating past emission estimates will depend on the particular details of individual greenhouse reporting programmes. NOTE FOR GREENHOUSE CHALLENGE PLUS MEMBERS! Greenhouse Challenge Plus Programme members can use the new Online System for Challenge Activity Reporting (OSCAR) to enter activity data (electricity and fuel use, etc.) and have their emissions calculated automatically. A logon and password can be obtained from your industry adviser. OSCAR uses the latest emission factors as reported in this workbook. Alternatively, members can use this workbook to complete their annual progress reports (see: www.greenhouse.gov.au/challenge ). For simplicity, a summary of energy emission factors for Greenhouse Challenge Plus members is provided at Appendix 1. For less complex emission profiles, members can use the spreadsheet calculator which incorporates the most commonly used emission factors (see: www.greenhouse.gov.au/challenge).
Key definitions and terms
Direct and indirect emissions

Participants for many AGO programmes are required to report both direct and some indirect greenhouse gas (GHG) emission estimates.
AGO Factors and Methods Workbook, Department of the Environment and Heritage, December 2006 1
Direct emissions are produced from sources within the boundary of an organisation and as a result of that organisations activities. These emissions mainly arise from the following activities: generation of energy, heat, steam and electricity, including carbon dioxide and products of incomplete combustion (methane and nitrous oxide); manufacturing processes which produce emissions (for example, cement, aluminium and ammonia production); transportation of materials, products, waste and people; for example, use of vehicles owned and operated by the reporting organisation; fugitive emissions: intentional or unintentional GHG releases (such as methane emissions from coal mines, natural gas leaks from joints and seals); and on-site waste management, such as emissions from company-owned and operated landfill sites.
For example, a company with a car fleet would report greenhouse gas emissions from the combustion of petrol in those motor vehicles as direct emissions. Similarly, a mining company would report methane escaping from a coal seam during mining (fugitive emissions) as direct emissions and a cement manufacturer would report carbon dioxide released during cement production as direct emissions. Emission factors for calculating direct emissions are generally expressed in the form of a quantity of a given GHG emitted per unit of energy (kg CO2-e /GJ), fuel (t CH4/t coal) or a similar measure. Emission factors are used to calculate GHG emissions by multiplying the factor (e.g. kg CO2/GJ energy in petrol) with activity data (e.g. kilolitres x energy density of petrol used). Indirect emissions are emissions generated in the wider economy as a consequence of an organisations activities (particularly from its demand for goods and services), but which are physically produced by the activities of another organisation. The most important category of indirect emissions is from the consumption of electricity. Other examples of indirect emissions from an organisations activities include upstream emissions generated in the extraction and production of fossil fuels, downstream emissions from transport of an organisations product to customers, and emissions from contracted/outsourced activities. The appropriate emissions factor for these activities depends on the parts of upstream production and downstream use considered in calculating emissions associated with the activity.
Harmonisation with international reporting framework

The AGO Factors and Methods Workbook aims to provide a consistent set of emission factors for a variety of purposes. This Workbook adopts the emissions categories of the international reporting framework of the World Resources Institute/World Business Council for Sustainable Development. The framework is known as The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (The GHG Protocol) and is available at www.ghgprotocol.org/ . The GHG Protocol defines three scopes of emission categories. Scope 1 covers direct emissions from sources within the boundary of an organisation such as fuel combustion and manufacturing processes. Scope 2 covers indirect emissions from the consumption of purchased electricity, steam or heat produced by another organisation. Scope 2 emissions result from the combustion of fuel to generate the electricity, steam or heat and do not include emissions associated with the production of fuel. Scopes 1 and 2 are carefully defined to ensure that two or more organisations do not report the same emissions in the same scope. Scope 3 includes all other indirect emissions that are a consequence of an organisations activities but are not from sources owned or controlled by the organisation.
Members of the Greenhouse Challenge Plus programme are required to separately report scope 1 and 2 emissions and the scope 3 emissions they currently report (i.e. emissions from off-site waste disposal, emissions associated with the production of fuels, and emissions from the generation of purchased electricitysee below). Members are also encouraged (but not required) to report other scope 3 emissions.
Types of emission factors

The world of emission factors can become confusingthe following is provided to clarify the purpose of the types of emissions factors in this workbook. Firstly, it is important to note that an emission factor is activity-specific. The activity determines the emission factor used. The scope that emissions are reported under is determined by whether the activity is within the organisations boundary (directscope 1) or outside it (indirectscope 2 and scope 3). Direct (or point-source) emission factors give the kilograms of carbon dioxide equivalent (CO2-e) emitted per unit of activity at the point of emission release (i.e. fuel use, energy use, manufacturing process activity, mining activity, on-site waste disposal, etc.). These factors are used to calculate scope 1 emissions. Indirect emission factors are used to calculate scope 2 emissions from the generation of the electricity (or steam or heating/cooling) purchased and consumed by the reporting organisation as kilograms of CO2-e per unit of electricity consumed. Scope 2 emissions are physically produced by the burning of fuels (coal, natural gas, etc.) at the power station or facility. o Following The GHG Protocol, scope 2 emissions are allocated to the organisation that owns or controls the plant or equipment where the electricity is consumed. The electricity consumer reports only the emissions from the electricity they use under scope 2, and reports the emissions associated with transmission and distribution (T&D) losses under scope 3. Companies that own or control T&D networks report the emissions associated with all T&D losses on their networks under scope 2.
Various emission factors can be used to calculate scope 3 emissions. For ease of use, this workbook reports specific scope 3 emission factors for organisations that: (a) burn fossil fuels: to estimate their indirect emissions attributable to the extraction, production and transport of those fuels; or (b) consume purchased electricity: to estimate their indirect emissions from the extraction, production and transport of fuel burned at generation and the indirect emissions attributable to the electricity lost in delivery in the T&D network. More broadly, scope 3 emissions can include: o Disposal of waste generated (e.g. if the waste is transported outside the organisation and disposed of); o Use of products manufactured and sold; o Disposal (end of life) of products sold; o Employee business travel (in vehicles or aircraft not owned or owned by the reporting organisation); o Employees commuting to and from work; o Extraction, production and transport of purchased fuels consumed; o Extraction, production and transport of other purchased materials or goods; o Purchase of electricity that is sold to an end user (reported by electricity retailer); o Generation of electricity that is consumed in a T&D system (reported by end user); o Out-sourced activities; and o Transportation of products, materials and waste. In many cases, emissions from these activities can be calculated with the emission factors provided in this workbook. For example, if a company decides to report on emissions from an off-site activity, and has the necessary data, then the direct (or point-source) emission factor could be used to calculate emissions, and these emissions would be reported as scope 3. For fuel use, the company would use the same direct emission factor to calculate scope 3 emissions from off-site combustion of a fuel as it would to calculate scope 1 emissions from on-site combustion of the same fuel. A full fuel cycle emission factor gives the quantity of emissions released per unit of energy for the entire fuel production and consumption chain. This term is not used in The GHG Protocol.
For fuel combustion, the full fuel cycle emission factor is the sum of the direct emission factor for the fuel and the specific scope 3 emission factor for the emissions from the extraction, production and transport of the fuel. For the consumption of purchased electricity, the full fuel cycle emission factor is the sum of the scope 2 indirect emission factor for emissions from fuel combustion at the power station and the specific scope 3 emission factor for emissions from the extraction, production and transport of that fuel and for emissions associated with the electricity lost in T&D.
Which emissions factor to use?

AGO programmes often require organisations to consider the full greenhouse impact of their activities in terms of direct and indirect emissions (including upstream and downstream activities). For energy-related emissions in particular, organisations should use the appropriate emission factors for scopes 1, 2 and 3 to calculate both their direct and indirect emissions. The AGO reviewed the emission factors used by Greenhouse Challenge Plus to harmonise reporting with the WRI/WBCSD GHG Protocol and rationalised the range of factors applied in the 2005 edition of the Workbook. The review included consultation with the Partnerships Committee Reporting Working Group. Like the 2005 edition, the 2006 edition of the AGO Factors and Methods Workbook preserves most of the principles used in previous Challenge reporting, and implements the new GHG Protocol emissions categories (scopes 1, 2 and 3). An appendix summarising the appropriate energy emissions factors for Greenhouse Challenge Plus Members has been provided to simplify the process of locating the right factor for this year. The new Online System for Challenge Activity Reporting (OSCAR) automatically calculates emissions in the different scopes, using the latest emission factors as reported in this workbook. The Greenhouse Challenge Plus Programme covers both direct and some indirect emissions. The emissions factors provided at Appendix 1 for calculating emissions inventories for Greenhouse Challenge Plus members reflect this coverage of emissions: Transport fuel emissions under Greenhouse Challenge Plus are reported as scope 1 emissions from the combustion of the fuel only. OSCAR also calculates scope 3 emissions. All other fuel and energy use (including electricity) emissions are reported for the complete fuel cycle from extraction to consumption. Direct fuel combustion emissions are reported under scope 1, electricity consumption under scope 2, and indirect emission from fuel extraction are calculated with specific scope 3 emission factors. Waste emissions are calculated using consistent factors for both on-site and off-site disposal. On-site disposal is reported under scope 1. Off-site is reported under scope 3.
Information sources
The principal sources of information used in developing this workbook are: 1. 2. 3. 4. 5. Australian Greenhouse Office (2006), National Greenhouse Gas Inventory 2004, Commonwealth of Australia. National Greenhouse Gas Inventory Committee (NGGIC) (2006), Australian Methodology for the Estimation of Greenhouse Gas Emissions and Sinks 2005, Commonwealth of Australia. Intergovernmental Report on Climate Change (2000), Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories, Japan. Intergovernmental Report on Climate Change (2006), 2006 IPCC Guidelines for National Greenhouse Gas Inventories; Japan. George Wilkenfeld and Associates Pty Ltd and Energy Strategies Pty Ltd (2002), Australias National Greenhouse Gas Inventory, End Use Allocation of Emissions, Report to the Australian Greenhouse Office, Commonwealth of Australia. George Wilkenfeld and Associates Pty Ltd (2006), National Greenhouse Gas Inventory, 2005 Electricity Sector Emissions and Factors and Methods Emission Factors 1990 to 2005: report to the Australian Greenhouse Office. Australian Bureau of Statistics (2006), Survey of Motor Vehicle Use 2006, 9208.0, Commonwealth of Australia. Energy Supply Association of Australia (2006), Electricity, Gas Australia 2006.
6.
7. 8.
Additional information and web sites

1.
Greenhouse Challenge Plus Programme www.greenhouse.gov.au/challenge www.greenhouse.gov.au/challenge/publications/index.html Australian National Greenhouse Gas Inventory and related topics www.greenhouse.gov.au/inventory/index.html Intergovernmental Panel on Climate Change (IPCC) National Greenhouse Gas Inventories Programme www.ipcc-nggip.iges.or.jp United Nations Convention on Climate Change and related topics including the Kyoto Protocol www.unfccc.int The Greenhouse Gas Protocol Initiative (convened by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI)) www.ghgprotocol.org
2. 3.
4.
5.
AGO contact
The Manager National Greenhouse Gas Inventory Unit Australian Greenhouse Office Department of the Environment and Heritage GPO Box 787 CANBERRA ACT 2601 Email: greenhouseassessmentmail@deh.gov.au Tel: 02 6274 1836
Factors, Methods and Calculations

1 Energy
This section addresses the estimation of emissions in the energy sector and includes emission factors for: the stationary combustion of solid, gaseous and liquid fuels (section 1.1); the mobile combustion of liquid and gaseous fuels for transport (section 1.2); the consumption of purchased electricity (section 1.3); and the extraction of fossil fuels (section 1.4).
The approach to calculating GHG emissions may depend on the programme or purpose for which they are being used and this should be confirmed, if necessary, prior to estimation. A summary of energy emission factors that should be used by Greenhouse Challenge Plus members is provided at Appendix 1.
1.1 1.1.1
Stationary energy emissions (non-transport) Fuel combustion emissions (excluding natural gas)
The following formula can be used to estimate greenhouse gas emissions from the combustion of each type of fuel listed in Table 1. (For emissions from the consumption of purchased electricity, use Table 5.) GHG emissions (t CO2-e) = Q x EC x EF/1000 where: Q is the quantity of fuel in tonnes or thousands of litres (sourced from inventory or supplier invoices or production records), EC is the energy content of fuel in GJ/tonne or GJ/kL in Column A, Table 1, and EF is the relevant emission factor. Table 1 reports the emission factor for scope 1 (the direct/point source EF for fuel combustion emissions) (column B), the emission factor for scope 3 (the indirect EF for fuel extraction emissions) (column C) and the full fuel cycle emission factor (Column D) in kg CO2-equivalent (CO2-e) per GJ. The full fuel cycle emission factor is the sum of the emissions factors for scope 1 and scope 3. Division by 1000 converts kg to tonnes. Emissions are generally expressed in tonnes of CO2-e, which includes CO2 and the global warming effect of the relatively small quantities of CH4 and N2O emitted. Most of the emissions occur at the point of final fuel combustion, but there are also indirect emissions associated with the production and transport of the fuel. Organisations can apply the EF for scope 1 to calculate their direct emissions from fuel combustion, and the EF for scope 3 to calculate their indirect emissions associated with fuel extraction. For reporting under Greenhouse Challenge Plus, emissions factors for scope 1 and scope 3 should be used to separately calculate and report direct and indirect emissions. Separate calculations should be carried out for each fuel type.
Table 1: Fuel combustion emission factors (Stationary Energy) * ** Fuel combusted Energy content EF for scope 1 (gross) a (Direct / point source EF for combustion emissions) A B
GJ/t kg CO2-e/GJ
EF for scope 3 b (Indirect EF for fuel extraction emissions) C

kg CO2-e/GJ
Full fuel cycle EF (= EF for scope 1 + EF for scope 3) D

kg CO2-e/GJ
Solid Fuels
Black coal NSW Electricity Generation Black coal NSW other uses Black coal Qld Electricity Generation Black coal Qld other uses Black coal WA Electricity Generation Brown coal c Coal used in steel industry Brown Coal Briquettes Coke Used tyres Wood and wood waste (dry) d 27.0 (washed) 23.9 (unwashed) 27.0 (washed) 23.9 (unwashed) 27.0 (washed) 23.9 (unwashed) 27.0 (washed) 23.9 (unwashed) 19.7 (unwashed) 10.0 30.0 22.1 27.0 26.3 16.2 89.8 88.5 91.1 88.5 93.1 92.7 90.2 93.5 117.4 81.8 1.4 (if used in boiler) 14.0 (if used in residential) 1.5 (if used in boiler) 36.5 Refer Table 2 60.1 5.0 7.8 6.7 2.7 4.6 1.1 0.0 20.7 10.3 11.4 97.6 95.1 93.8 93.1 94.2 92.7 111.0 103.9 128.8 81.8 1.4 (if used in boiler) 14.0 (if used in residential) 1.5 (if used in boiler)
Bagasse as crushed (CO2 not counted d)
9.6 MJ/m3 18.1 MJ/m3 Refer Table 2 Consumption measured in GJ 37.7 MJ/m3 GJ/t or GJ/kL
e
Gaseous Fuels
Coal by-products (gaseous) Natural gas (incl. coal seam methane) Town gas Biogas methane (from landfill and wastewater) d
11.4 Refer Table 2
47.9 Refer Table 2 60.1 5.0
Liquid Fuels
LPG non transport Coal by-products (coal tar and BTX) Naptha Lighting kerosene Power kerosene Heating oil Automotive diesel oil (ADO) Industrial/marine diesel oil Fuel oil
49.3 GJ/t 41.9 GJ/t 48.2 GJ/kL 36.6 GJ/kL 36.6 GJ/kL 37.3 GJ/kL 38.6 GJ/kL 39.6 GJ/kL 40.8 GJ/kL
59.8 80.4 69.2 68.4 68.4 69.0 69.4 69.4 73.1
7.8 11.4 7.8 7.8 7.8 7.8 7.8 7.8 7.8
67.6 91.8 77.0 76.2 76.2 76.8 77.2 77.2 80.8
Notes: * All emission factors incorporate relevant oxidation factors (sourced from the AGOs National Inventory Report). Respective Scope 1 CO2 factors are available from the AGOs National Inventory Report. a. Energy measured as gross calorific equivalent. Coal tonnages measured on an as fired basis. b. The EF for scope 3 comprises indirect emissions from the extraction, production and transport of the specified fuel. c. No data are available to separately estimate scope 3 emissions from combustion of Victorian brown coal (i.e. energy used in the open cuts, mainly electric draglines and conveyors, and some ADO for trucks), but as mining and generation are highly integrated the energy may be accounted for as part of the power station auxiliaries. d. Under international guidelines, the CO2 released from combustion of biogenic carbon fuels is not reported under energy combustion. e. Industrial LPG is usually propane only and fuel use data in litres can be converted to kilograms by multiplying by the specific gravity of 0.52 kg/L (Linahan, P., Australian LPG Association, personal communication, August 2005) or to tonnes by multiplying by 0.00052 t/L. **Under the Greenhouse Challenge Plus and Greenhouse Friendly Certification, emissions factors for scope 1 and scope 3 (Columns B and C) should be used to separately report direct and indirect emissions.
Sources: Derived from AGO (2006); NGGIC (2006); George Wilkenfeld and Associates (2006); George Wilkenfeld and Associates and Energy Strategies (2002).
Example: Calculation of Emissions Generated from LPG (non-transport) An island resort located off the coast of Queensland uses 80 tonnes of LPG for non-transport purposes per annum. As a Greenhouse Challenge Plus member, emission factors for scope 1 and scope 3 should be used to calculate scope 1 direct combustion emissions and scope 3 indirect emissions as follows: Scope 1 GHG Emissions (t) = Activity (t) x Energy Content of Fuel (GJ/t) x EF (kg CO2-e/GJ) /1000 = (80 x 49.3 x 59.8)/1000= 235.9 t CO2-e Scope 3 GHG Emissions (t) = Activity (t) x Energy Content of Fuel (GJ/t) x EF (kg CO2-e/GJ) /1000 = (80 x 49.3 x 7.8)/1000= 30.8 t CO2-e
1.1.2
Natural gas
Natural gas is usually supplied at either high or low pressure, depending on the scale of use. Major users are those supplied at high pressure and with an annual usage of more than 100,000 GJ. Estimates of emissions may be calculated using the following formula. (For emissions from the consumption of purchased electricity, use Table 5.) GHG Emissions (t CO2-e) = Q x EF / 1000 where: Q is the quantity of natural gas consumed and expressed in GJ and sourced from supplier invoices/meters, and EF is the relevant emission factor. In this case, the scope 1 (point source/fuel combustion) emission factor, by state and territory (column A for small users, column D for large users), scope 3 (indirect/fuel extraction) emission factor (column B for small users, column E for large users) and the full fuel cycle emission factor (column C for small users and column F for large users) are provided in kg CO2-e /GJ. For reporting under Greenhouse Challenge Plus, emissions factors for scopes 1 and 3 should be used to separately calculate and report direct and indirect emissions. Division by 1000 converts kg to tonnes.
Table 2: Natural gas combustion emission factors (Stationary Energy) Small user Large user < 100,000 GJ per annum > 100,000 GJ per annum State EF for EF for Full fuel EF for EF for Full fuel scope 1 scope 3 cycle EF scope 1 scope 3 cycle EF
(direct / point source EF for combustion emissions) (indirect EF for fuel extraction emissions) (= EF for scope 1+ EF for scope 3) (direct / point source EF for combustion emissions) (indirect EF for fuel extraction emissions) (= EF for scope 1 + EF for scope 3)
A
kg CO2-e /GJ
B
kg CO2-e /GJ
C
kg CO2-e /GJ
D
kg CO2-e /GJ
E
kg CO2-e /GJ
F
kg CO2-e /GJ
NSW & ACT VIC QLD SA WA TAS NT
51.7 51.9 52.6 51.7 52.7 NA 52.0
19.5 11.7 16.1 22.0 8.1 NA 1.6
71.3 63.6 68.8 73.8 60.7 NA 53.6
51.7 51.9 52.6 51.7 52.7 NA 52.0
16.2 11.5 11.6 19.4 7.4 NA 1.4
68.0 63.4 64.2 71.2 60.0 NA 53.5
* Under the Greenhouse Challenge Plus and Greenhouse Friendly Certification, emissions factors for scope 1 and scope 3 should be used to separately report direct and indirect emissions (either columns A and B or columns D and E depending on the size of the user).
Source: George Wilkenfeld and Associates (2005); George Wilkenfeld and Associates and Energy Strategies (2002).
Example: Calculation of Emissions Generated from Natural Gas Consumption A Victorian Hotel uses 9000 GJ of natural gas per annum. Its emissions are calculated as follows: Scope 1 GHG Emissions = Q x EF / 1000 = 9000 x 51.9 / 1000 = 467.1 t CO2-e Scope 3 GHG Emissions = Q x EF / 1000 = 9000 x 11.7 / 1000 = 105.3 t CO2-e.
1.2
Transport fuels
Estimates of emissions from the consumption of transport fuels may be estimated with the following formula: GHG emissions (t CO2-e) = Q (kL) x EF OR GHG emissions (t CO2-e) = Q (GJ) x EF / 1000 where: Q is the quantity of fuel in thousands of litres or GJ (sourced from inventory or supplier invoices or production records). EF is the relevant emission factor. Emission factors for combustion of transport fuels are reported in Table 3 in both kg CO2-e per GJ and tonnes of CO2-e per kL. These comprise scope 1 (point source/fuel combustion) emission factors (Columns B or C), scope 3 (indirect/fuel extraction) emission factors (columns D or E) and the full fuel cycle emission factors (Columns F or G), all including CO2 and non-CO2 gases. For reporting under Greenhouse Challenge Plus, emissions factors for scope 1 and scope 3 should be used to separately calculate and report direct and indirect emissions. Division by 1000 converts kg to tonnes.
Table 3: Fuel combustion emission factors (Transport Fuels) * ** Fuel Energy Emission factor Emission factor content for scope 1 for scope 3 (direct / point source EF for combustion emissions) B C
kg CO2-e/GJ t CO2-e/kL
Full fuel cycle emission factor (= EF for scope 1 + EF for scope 3) F G

A
GJ/kL
(indirect EF for fuel extraction emissions) D E

Automotive gasoline (petrol) Automotive diesel oil (diesel) Aviation gasoline Aviation turbine Fuel oil LPG Biofuels a E-10 molasses E-10 wheat starch BD 100 (canola) BD100 (tallow) BD100 (waste oil) BD20 (canola) BD20 (tallow) BD20 (waste oil) Natural gas b (LDV c) Natural gas b (HDV c)
34.2 38.6 33.1 36.8 40.8 26.2 32.9 32.9 34.7 34.7 34.7 37.8 37.8 37.8
GJ/m3
69.4 69.8 66.7 70.7 74.3 61.5 62.4 62.4 0.8 0.8 0.8 54.7 54.7 54.7
kg CO2-e/GJ
2.4 2.7 2.2 2.6 3.0 1.6 2.1 2.1 0 0 0 2.1 2.1 2.1
t CO2-e/m3
7.8 7.8 7.8 7.8 7.8 7.8 6.0 7.3 59.0 54.3 7.4 16.1 16.9 7.1
kg CO2-e/GJ
0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.2 2.1 1.9 0.3 0.6 0.6 0.3
t CO2-e/m3
77.2 77.6 74.5 78.5 82.1 69.3 68.5 69.7 59.8 55.1 8.1 70.9 71.6 61.8
kg CO2-e/GJ
2.6 3.0 2.5 2.9 3.3 1.8 2.3 2.4 2.1 1.9 0.3 2.7 2.7 2.3
t CO2-e/m3
0.0395 0.0395
57.2 53.8
0.0023 0.0021
11.4 11.4
0.00045 0.00045
68.6 65.2
0.0027 0.0026
Notes: * All emission factors incorporate relevant oxidation factors (sourced from the AGOs National Inventory Report). Respective Scope 1 CO2 factors are available from the AGOs National Inventory Report. a AGO estimates, derived from Appropriateness of a 350 Million Litre Biofuels Target, December 2003, CSIRO, ABARE, BTRE. The emission factors reported here are default factors - to be used in the absence of better data on emissions that may result, for example, on actual production methods employed. b. The emission factors for natural gas engines are indicative only. From AGO experience with the Alternative Fuels Conversion Programme, the AGO has discovered that many natural gas engines, whether dual fuel or dedicated, emit significant amounts of unburnt fuel to the atmosphere. This level of methane is dependent on a range of factors and varies from system to system. An accurate emissions factor therefore requires measurement of at least CO2 and CH4 for each engine type. c. LDV stands for Light Duty Vehicles, e.g. forklifts, and HDV stands for Heavy Duty Vehicles, e.g. buses.
** Under Greenhouse Challenge Plus and Greenhouse Friendly Certification, emissions factors for scopes 1 and 3 (either column B and D or C and E depending on fuel data units) should be used to separately report direct and indirect emissions. Source: NGGIC (2006); George Wilkenfeld and Associates and Energy Strategies (2002).
Example: Calculation of emissions generated from transport fuels consumed A New South Wales freight company consumes 2000 kL of petrol and 3000 kL automotive diesel (transport) per annum. The scope 1 direct GHG emissions are calculated as follows: Emissions (t CO2-e) = Q (kL) x EF (t CO2-e/kL) Petrol scope 1 GHG emissions = 2,000 x 2.4 = 4,800 t CO2-e Diesel scope 1 GHG emissions = 3,000 x 2.7 = 8,100 t CO2-e Total scope 1 GHG emissions = 4,800 + 8,100 = 12,900 t CO2-e Kilometres travelled If fleet records show kilometres travelled and not the total quantity of fuel purchased, the following table can be used to derive the average fuel consumed. Note that these are three-year moving average fuel consumption rates for the entire Australian fleet. Given the variability in fuel consumption rates in practice, using data on actual fuel consumption, where available, is likely to produce more accurate results. Table 4: Fuel consumption rates by vehicle type (L/km) Vehicle type Fuel type Automotive gasoline Automotive (unleaded petrol) diesel oil (diesel)
Passenger Cars Light Commercial Vehicles (LCV) Medium Trucks a Heavy Trucks b Buses Motor Cycles 0.113 0.133 0.239 0.368 0.143 0.060 0.125 0.142 0.285 0.546 0.278 NA
LPG/ Natural gas (CNG)

0.176 0.145 0.267 0.444 0.457 NA
E-10 c
0.124 0.145 0.261 0.402 0.156 0.066
Notes: a. Medium trucks are assumed to be rigid trucks. Heavy trucks are assumed to be articulated trucks. c AGO estimates, derived from Appropriateness of a 350 Million Litre Biofuels Target, Appendices, December 2003, CSIRO, ABARE, BTRE. NA is not applicable. Source: ABS Survey of Motor Vehicle Use Cat 9208.0, 2006 and various issues and Appropriateness of a 350 Million Litre Biofuels Target, December 2003, CSIRO, ABARE, BTRE.
Example: Calculation of emissions generated from vehicle distance travelled A Victorian delivery companys petrol fuelled car fleet travels 100,000 km and its E-10 fuelled fleet travels 100,000 km in a year. The direct scope 1 GHG emissions are calculated as follows: Emissions (t CO2-e) = D (km) x FCR (L/km) x EF (t CO2-e/kL) / 1000, where D is distance travelled, FCR is the fuel consumption rate, and division by 1000 converts L/km to kL/km. Petrol scope 1 GHG emissions = 100,000 x 0.113 x 2.4 / 1000 = 27.2 t CO2-e E-10 scope 1 GHG emissions = 100,000 x 0.124 x 2.1 / 1000 = 26.0 t CO2-e Total scope 1 GHG emissions = 27.2 + 26.0 = 53.2 t CO2-e
1.3
Indirect emissions (electricity end use)
Indirect emission factors for the consumption of purchased electricity are provided in Table 5. (Emission factors for the burning of fuel to generate electricity are reported in Tables 1 and 2.) Following the international reporting framework of the World Resources Institute/World Business Council for Sustainable Development - known as The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (The GHG Protocol) - this section provides factors for both scope 2 and scope 3 categories. State emissions factors are used because electricity flows between states are constrained by the capacity of the inter-state interconnectors and in some cases there are no interconnections. The factors estimate emissions of CO2, CH4 and N2O expressed together as carbon dioxide equivalent (CO2-e). The greenhouse gas emissions in tonnes of CO2-e attributable to the quantity of electricity used may be calculated with the following equation.
GHG emissions (t CO2-e) = Q x EF / 1000 where: Q (Activity) is the electricity consumed by the reporting organisation expressed in kWh, and EF is the relevant emission factor expressed in kg CO2-e/kWh in Columns A, C and E, Table 5. OR GHG emissions (t CO2-e) = Q x EF / 1000 where: Q (Activity) is the electricity consumed expressed in GJ, and EF is the relevant emission factor expressed in kg CO2-e/GJ in Columns B, D and F, Table 5.
Emission factors are reported for scope 2, scope 3 and the full fuel cycle (the sum of scope 2 and scope 3). The emission factor for scope 2 covers emissions from fuel combustion at power stations associated with the consumption of purchased electricity from the grid. The emission factor for scope 3 covers both the emissions from the extraction, production and transport of fuels used in the production of the purchased electricity (i.e. fugitive emissions and stationary and mobile fuel combustion emissions) and also the emissions associated with the electricity lost in transmission and distribution on the way to the consumer (from both fuel combustion and fuel extraction)see the following box for more details on the emission factor definitions. Greenhouse Challenge Plus members should use the factors to separately calculate and report their scope 2 and scope 3 emissions. Reporting organisations that own or control transmission and distribution (T&D) networks should use different emission factors reported in Appendix 6, so as not to double-count emissions arising from transmission losses. Division by 1000 converts kg to tonnes.
Table 5: Emission factors for consumption of purchased electricity from the gridfor end users (not distributors) State EF for scope 2 EFs for scope 3 Full fuel cycle EF Indirect EF for fuel extraction and line loss (T&D) emissions C D
kg CO2-e/ kWh a kg CO2-e/ GJ ab
(= EF for scope 2 + EF for scope 3) E

kg CO2-e/ kWh a
A
kg CO2-e/ kWh a
B
kg CO2-e/ GJ ab
F
kg CO2-e/ GJ ab
NSW & ACT VIC QLD SA WA (SWIS) TAS NT
0.893 1.239 0.903 0.865 0.840 0.050 0.682
248 344 251 240 233 14 189
0.176 0.086 0.143 0.177 0.096 0.010 0.034
49 24 40 49 27 3 9
1.068 1.325 1.046 1.042 0.936 0.060 0.716
297 368 291 290 260 17 199
Notes: a The emission factors should be applied to the amount of electricity actually consumed (i.e. the amount shown on the electricity bill). A technical explanation of the definitions and units of these factors are provided in the box on pages 14 and 15. b kg CO2-e/GJ is the same as kt CO2-e/PJ and Gg CO2-e/PJ. Transmission and distribution network operators should use EFs in Appendix 6. Source: Australian Greenhouse Office estimates derived from George Wilkenfeld and Associates 2006. Primary data sources comprise generator survey returns to the AGO, ABARE, ESAA and NEMMCO data.
Example: A company in New South Wales consumes 100,000 kWh of purchased electricity from the grid. Scope 2 GHG Emissions (t CO2-e) = (100,000 x 0.893) / 1000 = 89.3 tonnes. Scope 3 GHG Emissions (t CO2-e) = (100,000 x 0.176) / 1000 = 17.6 tonnes.
Box: Electricity emission factor definitions The estimated electricity emission factors in this workbook have been aligned with the definitions used in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard of the WRI and WBCSD for the first time in this edition (the Protocol is available at www.ghgprotocol.org/). This box provides more detailed explanation and the definitions of these electricity emission factors, but this is not necessary information for readers simply wishing to apply the factors. The emission factors are calculated as financial year averages based on electricity generation within each state/territory and taking into account inter-state electricity flows (where they exist) and the emissions attributable to those flows. Both the electricity emissions estimates in the NGGI prepared by George Wilkenfeld and Associates and the emission factors for consumption of purchased electricity use data from ESAA, NEMMCO, the ABARE Fuel and Electricity Survey, AGO surveys and advice from the WA Sustainable Energy Development Office. Emission factor for scope 2 Scope 2 emissions result from the generation of purchased electricity from each states electricity grid (or steam or heating/cooling). The Emission Factor at Generation (EFG scope2ti) is used to calculate scope 2 emissions and is defined for state i and financial year t as:
EFG scope2 it =
Combustion emissions from electricity consumed from the grid in state i (CE _ Cit ) Electricity sent out consumed from the grid in state i ( ESO _ Cit )
where combustion emissions from electricity consumed from the grid in state i (CE_Cti) and electricity sent out consumed from the grid in state i (ESO_Ctj) are defined in terms of the states electricity grid production, imports and exports as follows:
ESO _ M tj ,i k ESO _ X it,k t CE _ Pjt CE _ C = CE _ Pi + t ESO _ P t CE _ Pi ESO _ P j i

j t i t
ESO _ Cit = ESO _ Pi t + ESO _ M tj ,i ESO _ X it,k

where CE_Pti = total CO2-e emissions from fuel combustion at generation attributed to the electricity generated/produced for the grid in state i in financial year t, CE_Ptj = total CO2-e emissions from fuel combustion at generation attributed to the electricity generated/produced for the grid in state j in financial year t, ESO_Mtj,i = imports of electricity sent out from state j to state i in financial year t, ESO_Ptj = total electricity sent out on the grid that is generated/produced within state j in financial year t, ESO_Xti,k = exports of electricity sent out from state i to state k in financial year t, and ESO_Pti = total electricity sent out on the grid that is generated/produced within state i in financial year t. The emission factor for scope 2 is defined in terms of electricity sent out on the grid rather than electricity delivered so that end users of electricity are allocated only the emissions attributable to the electricity they consume and not the emissions attributable to electricity lost in transmission and distribution (T&D). This follows The GHG Protocol guidance that scope 2 emissions be reported by the organisation owning or controlling the plant or equipment where the electricity is consumed. Companies that own or control T&D networks should report their T&D loss emissions under scope 2, while end users should report the share of these T&D loss emissions attributable to their electricity consumption under scope 3. Further explanation of these issues can be found on pp 27-29 and pp 86-87 of The GHG Protocol. Emission factor for scope 3 Specific scope 3 emission factors are provided in this workbook for purchased electricity from the grid that cover indirect emissions attributable to the extraction, production and transport of fuel burned at generation and to the electricity lost in delivery in the T&D network.
The emission factor for fuel extraction, production and transport (EF FEti) is defined as:
EF FEit =
Fuel extraction emissions from electricity consumed on the grid in state i ( FEE _ Cit ) Electricity sent out on the grid consumed in state i ( ESO _ Cit )
where fuel extraction emissions from electricity consumed on the grid in state i (FEE_Cti) is defined in terms of the states electricity grid production, imports and exports as follows:
j k ESO _ X it,k ESO _ M tj ,i t FEE _ Cit = FEE _ Pi t + FEE _ Pjt t ESO _ P t FEE _ Pi ESO _ P j i
where ESO_Cti , ESO_Mtj,i , ESO_Ptj , ESO_Xti,k , ESO_Pti are defined above, and FEE_Pti and FEE_Ptj are total CO2-e emissions from fuel extraction attributed to the electricity generated/produced for the grid in state i and state j, respectively, in financial year t. The emission factor for emissions from transmission and distribution losses (EF TDLti) is defined as:
EF TDLti =
ESO _ Cit ED _ Cit (EFG scope2it + EF FEit ) ED _ Cit
where ED_Ctj is electricity delivered on the grid consumed in state i and is defined analogously to ESO_Ctj above:
ED _ Cit = ED _ Pi t + ED _ M tj ,i ED _ X it,k
Note that although the technical definitions of the emission factors for scopes 2 and 3 above are in terms of electricity sent out on the grid, reporting organisations should apply the factors to the amount of electricity delivered to and consumed by them (not to an estimate of the corresponding amount of electricity sent out onto the network before transmission and distribution losses). Reporting organisations that own or control T&D networks should use different emission factors which are provided in Table 28 in Appendix 6. The single specific scope 3 emission factor (EF scope3ti) for state i and financial year t reported in Table 5 of this workbook is the sum of the emission factors for fuel extraction and T&D losses:
EF scope3it = EF FEit + EF TDLti

Full fuel cycle emission factors The full fuel cycle emission factor (EF FFCti) is the sum of the emission factor for scope 2, EFG scope2ti , and the emission factor for scope 3, EF scope3ti :
EF FFCit = EFG scope2it + EF scope3it
By inserting the definitions for EFG scope2ti and EF scope3ti , it
can be shown that the full fuel cycle emission factor is the ratio of emissions from fuel combustion and fuel extraction over electricity delivered:
EF FFCit =
CE _ Cit + FEE _ Cit ED _ Cit
Readers familiar with previous editions of this workbook should note that the full fuel cycle emission factor continues to be defined in terms of emissions per unit of electricity delivered on the grid, as before, even though the scope 2 emission factor at generation and the scope 3 emission factor for fuel extraction emissions are defined in terms of electricity sent out on the grid. This is due to the inclusion of a scope 3 emission factor for T&D losses. The consequence is that for electricity end users, emissions from T&D losses are excluded from scope 2 emissions but included in scope 3 emissions and full fuel cycle emissions.
1.4
Extraction and distribution of coal, gas and petroleum

Coal Emissions from the production of coal may be estimated from the following formula: GHG Emissions (tCO2-e) = Q x EF (CO2-e)/1000 where: Q (Activity) is the mass of fuel produced (tonnes), and EF is the relevant scope 1 (point source) emission factor in kg CO2-e /tonne in Column C of Table 6 below. Division by 1000 converts kg to tonnes. The CO2-e estimate (Column C) is the sum of CO2 (Column A) and 21 times the CH4 (Column B).
Table 6: Emission factors for the production of coal (fugitive) Emission factor for scope 1 (direct / point source EF) CO2 A kg/tonne raw coal NA NA NA NA NA NA CH4 B kg/tonne raw coal 14.54 14.54 0.40 2.17 0.81 0.68 CO2-e C kg/tonne raw coal 305.3 305.3 8.4 45.5 17.1 14.2
COAL Gassy underground mines NSW Gassy underground mines Queensland Non-gassy underground mines Open cut mines NSW Open cut mines Queensland Open cut mines Tasmania
Source: NGGIC (2006).
Petroleum and gas Emissions from the production of petroleum and gas may be estimated from the following formula: GHG Emissions (tCO2-e) = Q x EF (CO2-e)/1000 where: Q (Activity) is the mass of fuel produced in tonnes (or energy content measured in PJ), and EF is the relevant scope 1 (point source) emission factor in kg CO2-e /PJ in Column C, Table 7 below. The CO2-e estimate (Column C) is the sum of CO2 (Column A) and 21 times the CH4 (Column B).
Table 7: Emission factors for the production of oil and gas (fugitive) Emission factor for scope 1 (direct / point source EF) CO2 A Gg/PJ throughput NA NA 0.156 NA 0.0005 0.009 2.153 0.811 CH4 B Gg/PJ throughput 0.001 0.0007 0.001 0.001 0.008 0.155 0.041 0.010 CO2-e C Gg/PJ throughput 0.022 0.016 0.183 0.016 0.178 3.259 3.024 1.021
PETROLEUM Crude oil production Crude oil transport: domestic Crude oil refining and storage NATURAL GAS Production and processing Transmission Distribution PETROLEUM AND GAS COMBINED Venting at gas processing plant a Flaring a
Note: a. These estimates are national average emission factors and should be used in the absence of plant- or company-specific data. Source: NGGIC (2006).
Table 8: Emission factors for flaring of gas at oil refineries Emission factor for scope 1 (direct / point source EF) CO2 kg/GJ energy flared
Source: NGGIC (2006).
CH4 0.12
CO2-e 49.7
47.2
Industrial processes including synthetic gases used as refrigerants or for other uses
Greenhouse gas emissions from industrial processes other than from combustion of fuels for energy may be estimated by using the emission factors described in Tables 9 to 12. These emission factors are national average emissions factors and can be used in the absence of plant- or company-specific data.
2.1
Mineral, chemical and metal products
Table 9: Industrial processes-emission factors and activity data Source Emission factor for scope 1 by gas (t) (direct / point source EF) CO2 A Cement clinker (plus cement kiln dust lost) Commercial lime production 0.534b 0.675 CH4 B N2O C PFC D SF6 E CO2-e F 0.534 0.675 0.730 0.396 0.453 0.415 (CF4) 0.000103 (C2F6 ) 0.000013 0.0004 2.416
Activity data required
Q= clinker produced (plus the quantity of cement kiln dust calcined) (t) Q= commercial lime produced (t) Q= In-house lime produced (t) Q= limestone used (t) Q= dolomite used (t) Q= soda ash used (t) Q= aluminium produced (t)
In-house lime production 0.730 0.396 0.453 0.415 1.627
Limestone use Dolomite use Soda ash use Aluminium production
Iron & Steel crude steel production a
0.009
Q= crude steel (t)
Note: a. See explanation below under heading Emission from reductant use in iron and steel production. b. Clinker emission factor also accounts for total organic carbon in the raw meal. Source: NGGIC (2006).
The general methodology employed to estimate emissions associated with each industrial process involves the product of activity level data, e.g. amount of material produced or consumed, and an associated emission factor per unit of consumption/production according to:
Ej = Qj X EFj where: Ej is the process emission (t/yr) of CO2-e from industrial sector j , Qj is the amount of activity or production of process material in industrial sector j (tonnes/yr unless otherwise specified), and EFj is the relevant emission factor in t CO2-e per tonne of production in Column F, Table 9.
Emissions from reductant use in Iron and Steel Production For companies involved in the production of iron and steel, it is necessary to calculate the greenhouse gas emissions associated with the use of reductants (coke) in the production process. The following methodology should be applied: CO2 emissions from reductant use = (ADcoke - ( Csequ * 44/12 / ( CO2 EFcoke *OF))) * OF * CO2 EFcoke where: ADcoke is the quantity of coke used in peta-joules Csequ is the carbon sequestered in steel (the product of the steel carbon content (0.02) and the quantity of steel produced) CO2 EFcoke is the CO2 emission factor (shown below) OF is the oxidation factor (0.98) Non CO2 emissions from reductant use = (ADcoke - (Csequ x 44/12 / ( CO2 EFcoke x OF))) x Non-CO2 EFcoke. where: ADcoke is the quantity of coke used in peta-joules Csequ is the carbon sequestered in steel (the product of the steel carbon content (0.02) and the quantity of steel produced) CO2 EFcoke is the CO2 emission factor (shown below) OF is the oxidation factor (0.98) Non-CO2 EFcoke is the emission factor for CH4 and N2O. Emission factors are shown in the Table 10 below: Table 10: Iron and steel: emission factors per PJ of coke consumption Gas Emission factor CO2 CH4 N2O 119.5 Gg/PJ 1.07 Mg/PJ 0.8 Mg/PJ
Note: Emissions should be added to process-related methane emissions calculated from Table 9 above. Source: NGGIC (2006). Example: Calculation of emissions generated from cement clinker production A company produces 20,000 tonnes of cement clinker and 130 tonnes of cement kiln dust is lost per annum. The GHG emissions are calculated as follows: Emissions (t CO2-e) = (Q x EF) Clinker production = 20,000 tonnes Cement kiln dust production = 130 tonnes Clinker emission factor (t/t) = 0.534 Cement kiln dust emission factor (t/t) = 0.534 CO2-e emissions (t) = (20,000 x 0.534) + (130 x 0.534) = 10,749.4 tonnes CO2-e per annum
2.2
Synthetic gases
Table 11: Industrial Processes emission factors and activity data for synthetic gases Emission factor for scope 1 (direct / point source EF) Consumption of Halocarbons and SF6 Refrigeration and air conditioning domestic refrigeration domestic window/wall air conditioning domestic split system air conditioning (assuming residual charge vented on retirement) commercial air conditioning-chillers commercial air conditioning-non-chillers transport refrigeration mobile (dependent on whether there is recovery and recycling when serviced and on retirement) gas insulated switchgear and circuit breaker applications
Source: IPCC 2006
Default loss rates HFCs 0.03 0.03 0.03 0.085 0.03 0.33 0.15 SF6
Activity data required Q = HFC contained in equipment. Both the type of HFC contained in equipment and the quantity of HFC will be shown on the equipment compliance plate. Note: Global warming potentials will need to be applied according to the type of HFC charge. For a list of global warming potentials, see Appendix 3.
0.005
Q = SF6 contained in equipment
Example: Calculation of emissions generated from the operation of a commercial chiller A company operates a commercial air conditioning-chiller, which contains 160 kg charge of HFC134a. Applying the annual leakage rate of 0.085 (i.e. 8.5%) gives: An annual loss of HFC134a (kg) = 0.085 x 160 kg = 13.6 kg of HFC134a. Multiplying the 13.6 kg of HFC134a by its global warming potential of 1300 (from Appendix 3), gives a total annual emission of 17.7 tonnes of CO2-e.
2.3
Explosives
The use of explosives in mining leads to the release of greenhouse gases. The activity level is the mass of explosive used (in tonnes). Emissions are calculated using the EFs from Table 12.
Table 12: Industrial Processes emission factors for explosive use Emission factor for scope 1 (direct / point source EF) Explosive type ANFO Heavy ANFO Emulsion Tonne CO2/tonne product 0.167 0.178 0.166
3
3.1
Waste to landfill and wastewater treatment

Introduction
The greenhouse gas emissions associated with the disposal of waste can be calculated by the formula, data variables and emission factors contained in Tables 13 to 17. Separate calculations should be carried out for each waste type. Methane (CH4) vented to the atmosphere is considered an emission as this action would be adding to atmospheric CH4. The emissions are multiplied by 21 to calculate the carbon dioxide equivalent (CO2-e) emissions. Where methane from waste biomass is recovered and flared or combusted for energy, the CO2 emitted is not counted as an emission but regarded as part of the natural carbon cycle. The total amount of CH4 recovered is therefore regarded as saved (not emitted) so long as it does not enter the atmosphere as CH4. Where waste material is diverted from landfill to recycling or to energy use, the reporting organisation will have less emissions attributed to its activities because less waste is going to landfill.
3.2
Municipal solid waste

Municipal solid waste that is ultimately disposed of in a well-managed landfill is estimated to produce methane in accordance with the formula: GHG Emissions (t CO2-e) = [ ( ( Q x DOC x DOCF x F1 x 16/12 ) R ) x ( 1 OX ) ] x 21 = [ ( Q x DOC ) / 3 R ) ] x 18.9 , using default values in Table 13
Table 13: Waste variables and default values Variable Q (Activity) DOC DOCF Fl 16/12 R OX 21 Default values Quantity of municipal solid waste expressed in tonnes and sourced from waste records or contractor invoices Degradable Organic Carbon expressed as a proportion of the particular waste type and contained in Table 14. Fraction of degradable organic carbon dissimilated for the waste type produced with a default value of 0.5. Carbon fraction of landfill gas which has a default value of 0.50 Conversion rate of carbon to methane Recovered methane from wastewater in an inventory year, measured/expressed in tonnes Oxidation factor which has a default value of 0.1 for covered, wellmanaged landfills (and a value of 0 for uncovered landfills) CH4 global warming potential used to convert the quantity of methane emitted to CO2-e from the quantity of waste produced
Note: The CH4 recovered must be subtracted from the amount generated before applying the oxidation factor because only the landfill gas that is not captured is subject to oxidation.
Table 14: Waste mix methane conversion factors Waste types Default DOC proportion A Paper and paper board Textiles Textiles synthetics Wood and straw Garden and park Food Co-mingled Medical waste (tissue, fluids, pharmaceuticals) Concrete/metal/plastics/glass 0.4 0.24 0 0.5 0.17 0.15 0.15 0.05 0 Conversion factor CO2-e (t=tonnes) B t x 2.5 t x 1.5 tx0 t x 3.2 t x 1.1 t x 0.9 t x 0.9 t x 0.3 tx0
Note: Source NGGI C (2006). The proportions represent the quantity of DOC of the various waste types in the mix that may be available for conversion to methane. Note: Organisations that manage their own landfill sites may deduct the amount of methane recovered.
If waste is measured by volume and not by weight, conversion factors are available in Table 26a in Appendix 4. Organisations that do not know the composition of their waste can use Table 15, which gives the weighted average emission factors for the municipal, commercial and industrial, and construction and demolition waste categories. These are simplified categories only for organisations that do not have their own waste mix data. Table 15: Waste emission factors for total waste disposed to landfill by broad waste stream category Waste types Municipal solid waste A Emission factor (t CO2-e/t waste) Note: 1.14 Commercial and industrial waste B 1.90 Construction and demolition waste C 0.31
Organisations that have data on their own waste streams and waste mix should use that data. Derived from NGGIC 2006.
Sources:
Example: Calculation of emissions generated from solid waste A higher education facility produced a total solid waste stream of 240 tonnes which was disposed of in the local landfill. This waste comprises 140 tonnes of food waste, 50 tonnes of paper/paper board, 10 tonnes of garden and park waste and 40 tonnes of concrete/metal/plastic/glass waste. No methane (R) was recovered. As each waste stream needs to be treated separately, their greenhouse gas emissions (GHG) are calculated as follows:
GHG emissions (t CO2-e) = Qt x EF (Table 14, Column B) Food Paper Garden = 140 x 0.9 = 126 tonnes CO2-e = 50 x 2.5 = 10 x1.1 = 125 tonnes CO2-e = 11 tonnes CO2-e = 0 tonnes CO2-e
Plastic/Glass = 40 x 0
Total Waste GHG emissions = 262 t CO2-e Example: Calculation of emissions generated from waste of unknown composition A commercial company in the finance industry disposes 1 kilotonne of waste. GHG emissions (t CO2-e) = Qt x EF (Table 15, Column B) = 1000 t x 1.90 = 1900 t CO2-e
3.3
Municipal wastewater treatment

Total greenhouse gas emissions from municipal wastewater are the sum of emissions from wastewater treatment and sludge treatment. The total quantity of wastewater treated depends on the population that is generating wastewater. The following formula should be used to measure the CO2-e emissions from treating municipal wastewater. This formula is most relevant to local government authorities. GHG Emissions (t CO2-e) = [(((P x DCw ) x (1 Fsl) x Fan x EFw ))+ (P x DCw x Fsl x EFSL)) R] x 21 The parameters used in the above equation are explained in Table 16 together with a listing of the various default values. Example: Calculation of emissions generated from municipal wastewater A local government wastewater treatment plant services a population of 20,000 people. Based on internal records, the average amount of BOD that is removed as sludge is 0.54. The treatment plant does not recover any methane. Their CO2-e greenhouse gas emissions are calculated as follows: BOD calculation: BODw (tonnes) = Population x DCw / 1000 = 20,000 x 22.5/1000 = 450 tonnes BOD Emissions from wastewater treatment calculation: GHG emissions (tonnes CO2-e) = BOD x (1-Fsl) x Fan x EFw x 21 = 450 x (1-0.54) x 0.8 x 0.65 x 21 = 2260.4 tonnes CO2-e Emissions from sludge calculation: GHG emissions (tonnes CO2-e) = BOD x Fsl x EFsl x 21 = 450 x 0.54 x 0.11 x 21 = 561.3 tonnes CO2-e
Total emissions: Sum of wastewater (minus recovery) and sludge GHG emissions = 2821.7 tonnes CO2-e Table 16: Municipal waste variables and default values Variable P DCw Default values The population served and measured in 1000 persons and sourced from waste treatment records The quantity in kilograms of Biochemical Oxygen Demand (BOD) per capita per year of wastewater. In the event that no waste analysis data is available, a default value of 22.5 kg per person per year can be used Biochemical Oxygen Demand (BOD) in kilograms of BOD per year which is the product of DCw and population Default fraction of BOD removed as sludge. Should be readily available from internal records of wastewater treatment plants (default value of 0.29) Default methane emission factor for wastewater with value of 0.65 kg CH4/kg BOD Default methane emission factor for sludge with value of 0.11 kg CH4/kg BOD (sludge) Fraction of BOD anaerobically treated. This value varies according to wastewater treatment type. IPCC defaults are: Managed aerobic treatment 0 Unmanaged aerobic treatment 0.3 Anaerobic digester/reactor 0.8 Shallow anaerobic lagoon (<2 metres) 0.2 Deep anaerobic lagoon (>2 metres) 0.8 21 the Global Warming Potential of CH4 used to convert the CH4 emitted from wastewater to CO2-e Recovered methane from wastewater in an inventory year, measured/expressed in tonnes Global warming potential used to convert the quantity of methane emitted from the wastewater produced to CO2-e
BODw Fsl EFw EFsl Fan
CH4 - GWP R 21
3.4
Industrial wastewater treatment

Total greenhouse gas emissions from industrial wastewater are the sum of emissions from wastewater treatment and sludge treatment and depends on the quantity of output produced. If your organisation operates an industrial wastewater treatment plant then the following formula should be used to estimate its greenhouse gas emissions. Emissions from industrial wastewater are estimated based on its organic content, measured as Chemical Oxygen Demand (COD). This enables the quantity of degradable carbon to be derived, which is the determinant of the quantity of CH4 emitted. Total GHG Emissions (t CO2-e) = [(Prod x Wgen x CODcon x (1 Fsl) x Fan x EFw) + (Prod x Wgen x CODcon x Fsl x EFsl) R] x 21 / 1000 = [Prod x Wgen x CODcon x ((1 Fsl) x Fan x EFw + Fsl x EFsl) R] x 21 / 1000 If a company does not have any company-specific data on the fraction of degradable organic component removed as sludge (Fsl) and emission factors (EFw and EFsl), a simplified alternative formula for Industrial Wastewater (including sludge) emissions may be used: Total GHG Emissions (t CO2-e) = [Prod x Wgen x CODcon x 0.1949 R] x 21 / 1000
Without the variable Prod, the above equations give emissions in tonnes of CO2-e per tonne of output. The parameters used in the equations are explained in Table 17 together with a listing of the various default values. Table 17: Industrial waste variables and default values Variable Prod Wgen CODcon COD Default values Total production of goods in tonnes. Wastewater generation rate in cubic metres (m3) or kilo litres (kL) per tonne of product. Sourced from company discharge and production data. (1 m3 of water = 1 kL) Chemical Oxygen Demand (COD) concentration in kilograms of COD per m3 (or kL) of wastewater sourced from company discharge and production data. Chemical Oxygen Demand in kilograms, which is a measure of the organic content of the wastewater and is the product of Prod, Wgen and CODcon. i.e. COD (kg) = Prod (t) x Wgen (m3/t or kL/t) x CODcon (kg/m3 or kg/kL). Default fraction of degradable organic component removed as sludge. Should be readily available from internal records of wastewater treatment plants (default value of 0.15). Methane emission factor for industrial wastewater (default value of 0.25 kg CH4/kg COD). Fraction of BOD anaerobically treated. This value varies according to wastewater treatment type. IPCC defaults are: Managed aerobic treatment 0 Unmanaged aerobic treatment 0.3 Anaerobic digester/reactor 0.8 Shallow anaerobic lagoon (<2 metres) 0.2 Deep anaerobic lagoon (>2 metres) 0.8 Methane emission factor for industrial wastewater sludge (default value of 0.06 kg CH4/kg COD (sludge)). Recovered methane from wastewater in an inventory year, measured/expressed in tonnes. Global Warming Potential of CH4 used to convert the CH4 emitted from wastewater to carbon dioxide equivalent (CO2-e).
Fsl EFw Fan
EFsl R 21
Example 1: Calculation of emissions generated from industrial wastewater An industrial wastewater treatment plant produces 26 m3 of wastewater per one tonne of product. Internal records show that the Chemical Oxygen Demand concentration (CODcon) has a value of 3.0 kg per m3 of wastewater. Approximately 5% of the COD is removed as sludge. Consequently, for each tonne of output, methane emissions (with no recovery) are converted to CO2-e in tonnes from: GHG Emissions (t CO2-e/t of product) = [(Wgen x CODcon x (1 Fsl) x Fan x EFw) + (Wgen x CODcon x Fsl x EFsl) R] x 21 / 1000 = 26 x [((3 x (1 0.05) x 0.3 x 0.25) + (3 x 0.05 x 0.06)) R] x 21 / 1000 = 0.117 tonnes of CO2-e per tonne of product
COD calculation: For 1 t of product, COD (kg) = Production x Wastewater generation rate x COD concentration = 1 x 26 x 3 = 78 kg COD Emissions from wastewater treatment calculation: GHG Emissions (kg CO2-e/t of product) = COD x (1 Fsl) x Fan x EFw x 21 = 78 x (1 0.05) x 0.3 x 0.25 x 21 = 116.7 kg CO2-e per tonne of product Emissions from sludge calculation: GHG Emissions (kg CO2-e/t of product) = COD x Fsl x EFsl x 21 = 78 x 0.05 x 0.06 x 21 = 4.9 kg CO2-e per tonne of product Total emissions: Total GHG emissions per tonne of product = 121.6 kg CO2-e per tonne of product Example 2: Calculation of emissions generated from industrial wastewater A company treats 312 ML wastewater in-house annually. The wastewater passes through a series of treatment tanks. COD concentrations vary through the system and average the following values. (Note that in this example CODcon is expressed in mg/L, which is the same as kg/ML, rather than in kg/kL as above.) Tank CODcon in mg/L (kg/ML)
Tank 1 Anaerobic Anaerobic Aerated (aerobic) Settling Pond Storage 1 Storage 2 11026 3125 1198 1000 867 441 367
1 2 3 4 5 6 7
The wastewater leaves the Tank 1 at 11,026 mg/L. The anaerobic process reduces the COD concentration from 11,026 to 3125 mg/L. The sludge remains in each different treatment pond and is settled in a settling pond. The ponds have not been cleaned out since the plant commenced 10 years ago. 1. The wastewater leaves Tank 1 and enters the anaerobic stage at a concentration of 11026 mg/L. 2. The wastewater leaves the anaerobic stage and enters the next anaerobic stage at a concentration of 3125 mg/L. This means that 11026 3125 = 7901 mg/L degrades anaerobically. 3. The wastewater leaves the anaerobic stage and enters the aerobic stage at a concentration of 1198 mg/L giving an additional 3125 1198 = 1927 that degrades anaerobically. It then decomposes aerobically leaving the pond at a concentration of 1000 mg/L. It may be assumed that from this point onwards all organic content (COD) ultimately degrades anaerobically.
4. This interpretation means that 7901 + 1927 + 867 = 10,695 mg/L degrades anaerobically (10,695 kg COD/ML or 10.695 t COD/ML). Therefore, emissions produced = 10.695 (t COD/ML) x 0.25 (kg CH4/kg COD) x 312 (ML) = 834.21 t CH4 = 17,518 t CO2-e.
4
4.1
Agriculture
Introduction
This section covers the estimation of emissions from grazing, cropping, and horticulture; and from agricultural burning. Advice for Greenhouse Challenge Plus members is provided in section 4.3 below and general advice for other organisations is provided in section 4.4 below. Emissions from other on-farm activities are accounted for in other sections: Vehicle fuel use is covered in Section 1.2 Transport fuels; The burning of fuels in plant and equipment is covered in Section 1.1.1 Fuel combustion emissions (excluding natural gas) and in Section 1.1.2 Natural gas; Land conversion and tree planting are addressed in Section 5 Land-use change and forestry (vegetation sinks). Section 5 gives advice on estimating (1) emissions of carbon dioxide (CO2) from the conversion of forest to pasture or cropland but not from other agricultural sources whose emissions are assumed to be removed again in the following growing season, and (2) removals of CO2 by forest plantations and large-scale tree planting.
4.2
Greenhouse gas emissions from agriculture

Emissions of greenhouse gases are produced on agricultural lands as a result of a number of natural and human-induced processes. These include the decay or burning of biomass, feed digestion by ruminant livestock, soil disturbance, the addition of nitrogen fertiliser and animal manure, and the anaerobic decomposition of organic matter during flood irrigation. The principal greenhouse gases estimated for agriculture are methane (CH4) and nitrous oxide (N2O). Emissions and removals of CO2 from agriculture (i.e., biological on-farm sources) are covered in Section 5. The main agricultural sources of CH4 are the digestion of feed by livestock, manure management and savannah burning (i.e., the burning of pastoral grassland and woodland). The main agricultural source of N2O is soils, primarily as a result of soil cultivation and the use of nitrogen-based fertilisers on crops and pastures. Manure management and savannah burning are also sources of N2O. Crop residue burning produces some CH4 and N2O. Greenhouse gas emissions represent a loss of valuable resources from farming systems. There is a wide range of actions that land managers can take in order to enhance the efficiency with which these resources are used, thereby reducing their greenhouse impacts and improving productivity at the same time. Further information on greenhouse gas emissions from agriculture and options to manage emissions can be found at: www.greenhouse.gov.au/agriculture
4.3
Reporting agricultural emissions for Challenge Plus members

The capacity to accurately calculate emissions for individual properties is still being developed. Greenhouse Challenge Plus Programme members are therefore not currently required to report on greenhouse gas emissions from land-based sources. Unlike emissions from other sectors, emissions from agriculture are inherently difficult to measure or estimate. They occur over vast areas, they fluctuate (often wildly) over time, and are influenced markedly by management and environmental factors. Research aimed at improving capacity for accurate emission calculations at enterprise, property, and regional scales is currently underway. For further information on greenhouse and agriculture issues, including options for cost-effective emissions reductions, visit: www.greenhouse.gov.au/agriculture
For information on emissions reporting in the agriculture sector contact: Assistant Director - Agricultural Emissions Australian Greenhouse Office Department of the Environment and Heritage GPO Box 787 Canberra ACT 2601 Email: agriculture@deh.gov.au Tel: 02 6274 1974 Fax: 02 6274 1326
4.4
Estimating agricultural emissions

State and national-level estimates of greenhouse gas emissions from agriculture are prepared using the methodology set out in the Australian Methodology for the Estimation of Greenhouse Gas Emissions and Sinks 2005: Agriculture. Organisations wishing to report emissions from their agricultural operations may draw on this national methodology to make indicative estimates, but should note that the methodology uses regional averages not directly applicable to specific operations dependent on local conditions.
5
5.1
Land-use change and forestry (vegetation sinks)

Introduction
Actively growing forests take up (sequester) carbon from the atmosphere. The amount of carbon stored in an undisturbed forest can increase over time, until trees are mature and growth is balanced by decay. Natural events, e.g. fire and pest attack, and management actions such as harvesting reduce forest carbon stocks. Forest planting can also result in greenhouse gas emissions, e.g. from soil disturbance. Where sequestration exceeds emissions, a forest is a sink. If tree planting has been undertaken or is planned to offset greenhouse gas emissions, the amount of carbon sequestered will need to be estimated. Clearing of forest produces greenhouse gas emissions from the burning and decay of cleared vegetation and changes in soil carbon.
5.2
National accounting approach

The accounting approach for land use change and forestry activities under Australian Government programmes reflects the approach taken to these activities in preparing Australias national greenhouse gas inventory. This aims to ensure that project-level reporting under Australian Government programmes is consistent with Australias national inventory reporting.
5.2.1
Activities covered under Australias national inventory

Australia reports greenhouse gas emissions and carbon sequestration from land use change and forestry to track progress towards its target of limiting 20082012 emissions to 108% of 1990 levels, and to meet obligations under the United Nations Framework Convention on Climate Change (UNFCCC). Australia uses the rules and definitions developed internationally under the Kyoto Protocol to measure progress towards it 108% emissions target. Forestry activities (afforestation and reforestation) included under these Kyoto provisions are those that establish a forest of trees: with a potential height of at least two metres and crown cover of at least 20 per cent; and in patches greater than 0.2 hectare in area, and (for reasons of detectability) a minimum width of 10 metres; and since 1 January 1990, on land that was clear of forest at 31 December 1989; and by direct human induced methods, such as planting, direct seeding, or the promotion of natural seed sources; and within Australia.
Under the UNFCCC, accounting requirements cover a broader range of forestry activities, including the growth, harvesting and regrowth of all managed native forests and plantations (including plantations that meet the above criteria as well as plantations established prior to 1 January 1990 or on land cleared after 31 December 1989). Land use change, or deforestation, refers to the deliberate, human-induced removal of forest cover (trees with a potential height of at least two metres and crown cover of at least 20 per cent in patches greater than 0.2 hectare in area) and replacement with a non-forest land use. Estimation of emissions for land use change is the same under UNFCCC and Kyoto Protocol arrangements.
5.2.2
Accounting method
The national greenhouse gas account for land-based activities is estimated by the National Carbon Accounting System (NCAS). The NCAS is a model-based accounting system supported by resource inventories, field studies and remote sensing methods. The National Carbon Accounting Toolbox (the Toolbox) allows access to NCAS modelling and data, providing a set of tools for tracking carbon stock changes in forests, including carbon sequestration and
losses, e.g. through harvesting. Use of the Toolbox ensures that project-level carbon accounts for forest sinks are determined on a similar basis to Australias national reporting. Carbon accounting for forest sinks is based on the stock change approach. The change in carbon stocks over a period of time is calculated using the formula:
Ci = Ci Ci 1
where: Ci = change in carbon stocks in year i Ci = carbon stocks in year i Ci-1 = carbon stocks in the year before year i This approach provides for estimating the annual amount of carbon added to, or lost from, a forests carbon stocks.
5.3
Accounting method for AGO programme participants

AGO programme participants should use the National Carbon Accounting Toolbox to estimate greenhouse gas accounts for land use change and forestry activities. Carbon stock changes can be estimated using the Data Builder function of the Toolbox. By entering the latitude and longitude of a forest into the Data Builder, users can access NCAS data for that location and generate a carbon stock change estimate. Users may also input specific data such as rainfall records to generate a more customised estimate. Carbon sequestration is generally reported in either tonnes of carbon or tonnes of carbon dioxide. It is important to note which is being used. The carbon in trees is not in the form of carbon dioxide and is often reported as elemental carbon. The Toolbox provides carbon sequestration estimates in terms of tonnes of carbon per hectare (t C/ha). To express a quantity of carbon as an amount of carbon dioxide,, the carbon value can be multiplied by 3.67 (this is a simple conversion that does not take into account other gases). The Toolbox covers cycling of carbon in forests and forest soils. Capability to account for non-carbon dioxide greenhouse gases is currently being developed through the NCAS, and will be incorporated in a future version of the Toolbox. Other emissions associated with a forest sink project, e.g. from fuel use in machinery, should also be estimated. Preceding sections of this workbook provide relevant guidance.
5.4
Reporting of land use change and forestry activities under Greenhouse Challenge Plus
Greenhouse Challenge Plus Programme members should estimate and report carbon sequestration and greenhouse gas emissions for all land use change and forestry activities (as defined above). Approaches for reporting net emissions (which may be positive or negative) for forestry activities reflect the differences between UNFCCC and Kyoto provisions described above. Net emissions associated with forest sink activities (afforestation and reforestation) that contribute to Australias 108% emissions target (i.e. those meeting the criteria listed above in Section 5.2.1) are to be included in annual emissions inventories. Only the annual increase in carbon stocks occurring in the inventory year can be recognised. Net emissions associated with other forestry activities as reported nationally under UNFCCC requirements should be separately listed in the members annual progress report, but cannot be included in the members inventory.
Members are encouraged to focus on forest sink activities that can contribute to Australias 108% emissions target. This is likely to enable compatibility with other abatement initiatives and may assist participation in emerging forest sink offset markets. Greenhouse Challenge Plus reporting arrangements for forestry activities will be further refined to assist in aligning members annual inventories with the national accounting approach. Further information will be provided in the Greenhouse Challenge Plus Reporting Guidelines currently under development. Emissions from any land use change activities should be included in all annual emissions inventories.
5.5
Further information and advice

Further information on the National Carbon Accounting Toolbox is available at: www.greenhouse.gov.au/ncas A free copy of the Toolbox may be obtained by emailing postal details to: ncas@deh.gov.au The AGO publication Planning forest sink projects a guide to forest sink planning, management and carbon accounting (www.greenhouse.gov.au/nrm/publications/forestsinks-planning.html) provides further information on forest sinks. Other publications on forest sink planning, management and investment are available on the AGO website. For more information and advice on carbon accounting for forest sinks contact: Greenhouse and Natural Resource Management Team Australian Greenhouse Office Department of the Environment and Heritage GPO Box 787 Canberra ACT 2601 Email: gnrm@deh.gov.au Tel: 02 6274 1382
Appendix 1 Summary of energy emission factors for Greenhouse Challenge Plus members
This appendix provides a summary of the energy emission factors that should be used by Greenhouse Challenge Plus members. Emission factors from the main text are reproduced here for the following fuel types: 1.a Electricity 1.b Stationary Energy: fuel combustion 1.c Natural gas 1.d Transport For emission factors for fugitive emissions from the production of fossil fuels or emissions from industrial processes, wastes, agriculture and land use change and forestry, consult the main body of the text. 1.a Electricity Greenhouse gas emissions in tonnes of carbon dioxide equivalent (t CO2-e) associated with the consumption of electricity may be calculated with either of the following equations: GHG emissions (t CO2-e) = Q x EF / 1000 where: Q (Activity) is the electricity used expressed in kWh and EF is the relevant emission factor expressed in kg CO2-e/kWh in Column A, Table 18. OR GHG emissions (t CO2-e) = Q x EF / 1000 where: Q (Activity) is the electricity used expressed in GJ and EF is the relevant emission factor expressed in kg CO2-e/GJ in Column B, Table 18.
Table 18: Emission factors for consumption of purchased electricityfor end users (not distributors) State EF for scope 2 EFs for scope 3 Full fuel cycle EF Indirect EF for fuel extraction and line loss (T&D) emissions C D
kg CO2-e/ kWh kg CO2-e/ GJ
(= EF for scope 2 + EF for scope 3) E

kg CO2-e/ kWh
A
kg CO2-e/ kWh
B
kg CO2-e/ GJ
F
kg CO2-e/ GJ
NSW & ACT VIC QLD SA WA (SWIS) TAS NT
0.893 1.239 0.903 0.865 0.840 0.050 0.682
248 344 251 240 233 14 189
0.176 0.086 0.143 0.177 0.096 0.010 0.034
49 24 40 49 27 3 9
1.068 1.325 1.046 1.042 0.936 0.060 0.716
297 368 291 290 260 17 199
use the EFs in Appendix 6.
Notes: a The emission factors should be applied to the amount of electricity actually consumed (i.e. the amount shown on the electricity bill). A technical explanation of the definitions and units of these factors are provided in the box on pages 14 and 15. b kg CO2-e/GJ is the same as kt CO2-e/PJ and Gg CO2-e/PJ. Transmission and distribution network operators should
Example: A company in Victoria consumes 100,000 kWh of purchased electricity from the grid. Scope 2 GHG Emissions (t CO2-e) = (100,000 x 1.239) / 1000 = 123.9 tonnes. Scope 3 GHG Emissions (t CO2-e) = (100,000 x 0.086) / 1000 = 8.6 tonnes.
1.b Stationary Energy: fuel combustion GHG emissions from the combustion of fossil fuels listed in Table 19 may be calculated as follows: GHG emissions (t CO2-e) = Q x EC x EF / 1000 where: Q is the quantity of fuel in tonnes or thousands of litres (sourced from inventory or supplier invoices or production records), EC is the energy content of fuel in either GJ/tonne or GJ/kL in Column A, Table 19, and EF is the emission factor in Column B, Table 19.
Table: 19: Fuel combustion emission factors (Stationary Energy) * ** Fuel combusted Energy content EF for scope 1 (gross) a (Direct / point source EF for combustion emissions) A B
GJ/t kg CO2-e/GJ
EF for scope 3 b (Indirect EF for fuel extraction emissions) C

kg CO2-e/GJ
Full fuel cycle EF (= EF for scope 1 + EF for scope 3) D

kg CO2-e/GJ
Solid Fuels
Black coal NSW Electricity Generation Black coal NSW other uses Black coal Qld Electricity Generation Black coal Qld other uses Black coal WA Electricity Generation Brown coal c Coal used in steel industry Brown Coal Briquettes Coke Used tyres Wood and wood waste (dry) (CO2 not counted d) 27.0 (washed) 23.9 (unwashed) 27.0 (washed) 23.9 (unwashed) 27.0 (washed) 23.9 (unwashed) 27.0 (washed) 23.9 (unwashed) 19.7 (unwashed) 10.0 30.0 22.1 27.0 26.3 16.2 89.8 88.5 91.1 88.5 93.1 92.7 90.2 93.5 117.4 81.8 1.4 (if used in boiler) 14.0 (if used in residential) 1.5 (if used in boiler) 36.5 Refer Table 20 60.1 5.0 7.8 6.7 2.7 4.6 1.1 0.0 20.7 10.3 11.4 97.6 95.1 93.8 93.1 94.2 92.7 111.0 103.9 128.8 81.8 1.4 (if used in boiler) 14.0 (if used in residential) 1.5 (if used in boiler)
Bagasse as crushed (CO2 not counted d)
9.6 MJ/m3 18.1 MJ/m3 Refer Table 20 Consumption measured in GJ 37.7 MJ/m3
Gaseous Fuels
Coal by-products (gaseous) Natural gas (incl. coal seam methane) Town gas Biogas methane (from landfill and wastewater) (CO2 not counted d)
11.4 Refer Table 20
47.9 Refer Table 20 60.1 5.0
Fuel combusted
Energy content (gross) a
EF for scope 1 (Direct / point source EF for combustion emissions)
EF for scope 3 b (Indirect EF for fuel extraction emissions)

kg CO2-e/GJ
Full fuel cycle EF (= EF for scope 1 + EF for scope 3)

kg CO2-e/GJ
Liquid Fuels
GJ/t or GJ/kL
e
kg CO2-e/GJ
LPG non transport Coal by-products (coal tar and BTX) Naptha Lighting kerosene Power kerosene Heating oil Automotive diesel oil (ADO) Industrial/marine diesel oil Fuel oil
49.3 GJ/t 41.9 GJ/t 48.2 GJ/kL 36.6 GJ/kL 36.6 GJ/kL 37.3 GJ/kL 38.6 GJ/kL 39.6 GJ/kL 40.8 GJ/kL
59.8 80.4 69.2 68.4 68.4 69.0 69.4 69.4 73.1
7.8 11.4 7.8 7.8 7.8 7.8 7.8 7.8 7.8
67.6 91.8 77.0 76.2 76.2 76.8 77.2 77.2 80.8
Notes: * All emission factors incorporate relevant oxidation factors (sourced from the AGOs National Inventory Report). Respective Scope 1 CO2 factors are available from the AGOs National Inventory Report. a. Energy measured as gross calorific equivalent. b. The EF for scope 3 is indirect emissions from the extraction, production and transport of the specified fuel. c. No data are available to separately estimate scope 3 emissions from combustion of Victorian brown coal (i.e. energy used in the open cuts, mainly electric draglines and conveyors, and some ADO for trucks), but as mining and generation are highly integrated the energy may be accounted for as part of the power station auxiliaries. d. Under international guidelines, the CO2 released from combustion of biogenic carbon fuels is not reported under energy combustion. e. Industrial LPG is usually propane only and fuel use data in litres can be converted to kilograms by multiplying by the specific gravity of 0.52 kg/L (Linahan, P., Australian LPG Association, personal communication, August 2005) or to tonnes by multiplying by 0.00052 t/L. **Under the Greenhouse Challenge Plus and Greenhouse Friendly Certification, emissions factors for scope 1 and scope 3 (Columns B and C) should be used to separately report direct and indirect emissions. Sources: Derived from AGO (2006); NGGIC (2006); George Wilkenfeld and Associates (2006); George Wilkenfeld and Associates and Energy Strategies (2002).
Example: Calculation of Emissions Generated from LPG (non-transport) An island resort located off the coast of Queensland uses 80 tonnes of LPG for non-transport purposes per annum. Greenhouse gas emissions are calculated as follows: Scope 1 GHG Emissions (t) = Activity (t) x Energy Content of Fuel (GJ/t) x EF (kg CO2-e/GJ) /1000 = (80 x 49.3 x 59.8)/1000= 235.9 t CO2-e Scope 3 GHG Emissions (t) = Activity (t) x Energy Content of Fuel (GJ/t) x EF (kg CO2-e/GJ) /1000 = (80 x 49.3 x 7.8)/1000= 30.8 t CO2-e 1.c Natural gas Natural gas is usually supplied at either high or low pressure, depending on the scale of use. Major users are those supplied at high pressure and with an annual usage of more than 100 000 GJ. Estimates of emissions may be calculated using the following formula: GHG Emissions (t CO2-e) = Q x EF / 1000 where: Q is the quantity of natural gas consumed and expressed in GJ and sourced from supplier invoices/meters, and EF is the relevant emission factor from Table 20 below, by state and territory, and for small users and large users. Division by 1000 converts kg to tonnes.
Table: 20: Emission factors for the consumption of natural gas Small user < 100,000 GJ per annum State EF for EF for Full fuel scope 1 scope 3 cycle EF
(direct / point source EF for combustion emissions) (indirect EF for fuel extraction emissions) (= EF for scope 1+ EF for scope 3)
Large user > 100,000 GJ per annum EF for EF for Full fuel scope 1 scope 3 cycle EF
(direct / point source EF for combustion emissions) (indirect EF for fuel extraction emissions) (= EF for scope 1 + EF for scope 3)
NSW & ACT VIC QLD SA WA TAS NT
A kg CO2-e/ GJ 51.7 51.9 52.6 51.7 52.7 NA 52.0
B kg CO2-e/ GJ 19.5 11.7 16.1 22.0 8.1 NA 1.6
C kg CO2-e/ GJ 71.3 63.6 68.8 73.8 60.7 NA 53.6
D kg CO2-e/ GJ 51.7 51.9 52.6 51.7 52.7 NA 52.0
E kg CO2-e/ GJ 16.2 11.5 11.6 19.4 7.4 NA 1.4
F kg CO2-e/ GJ 68.0 63.4 64.2 71.2 60.0 NA 53.5
Example: Calculation of Emissions Generated from Natural Gas Consumption A Queensland business uses 200,000 GJ of natural gas per annum. Its greenhouse gas emissions (GHG) are calculated as follows: Scope 1 GHG Emissions = Q x EF / 1000 = 200,000 x 52.6 / 1000 = 10,520 t CO2-e Scope 3 GHG Emissions = Q x EF / 1000 = 200,000 x 11.6 / 1000 = 2,320 t CO2-e
1.d Transport Emissions from the combustion of transport fuels under Challenge Plus are reported as scope 1 emissions only, but scope 3 emissions are also calculated in OSCAR. Emissions from the combustion of the transport fuels listed in Table 21 may be estimated as follows: GHG emissions (t CO2-e) = Q (kL) x EF where: Q is the quantity of fuel in thousands of litres (sourced from inventory or supplier invoices or production records) and EF is the relevant emission factor in Column C, Table 21. OR GHG emissions (t CO2-e) = Q (GJ) x EF / 1000 where: Q is the quantity of fuel in GJ and EF is the relevant emission factor in Column B, Table 21.
Table 21: Fuel combustion emission factors (Transport Fuels) * ** Fuel Energy Emission factor Emission factor content for scope 1 for scope 3 (direct / point source EF for combustion emissions) B C
Full fuel cycle emission factor d (= EF for scope 1 + EF for scope 3) F G

A
GJ/kL
(indirect EF for fuel extraction emissions) D E

Automotive gasoline (petrol) Automotive diesel oil (diesel) Aviation gasoline Aviation turbine Fuel oil LPG Biofuels a E-10 molasses E-10 wheat starch BD 100 (canola) BD100 (tallow) BD100 (waste oil) BD20 (canola) BD20 (tallow) BD20 (waste oil) Natural gas (LDV ) Natural gas b (HDV c)
b c
34.2 38.6 33.1 36.8 40.8 26.2 32.9 32.9 34.7 34.7 34.7 37.8 37.8 37.8
GJ/m3
69.4 69.8 66.7 70.7 74.3 61.5 62.4 62.4 0.8 0.8 0.8 54.7 54.7 54.7
kg CO2-e/GJ
2.4 2.7 2.2 2.6 3.0 1.6 2.1 2.1 0 0 0 2.1 2.1 2.1
t CO2-e/m3
7.8 7.8 7.8 7.8 7.8 7.8 6.0 7.3 59.0 54.3 7.4 16.1 16.9 7.1
kg CO2-e/GJ
0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.2 2.1 1.9 0.3 0.6 0.6 0.3
t CO2-e/m3
77.2 77.6 74.5 78.5 82.1 69.3 68.5 69.7 59.8 55.1 8.1 70.9 71.6 61.8
kg CO2-e/GJ
2.6 3.0 2.5 2.9 3.3 1.8 2.3 2.4 2.1 1.9 0.3 2.7 2.7 2.3
t CO2-e/m3
0.0395 0.0395
57.2 53.8
0.0023 0.0021
11.4 11.4
0.00045 0.00045
68.6 65.2
0.0027 0.0026
Notes: * All emission factors incorporate relevant oxidation factors (sourced from the AGOs National Inventory Report). Respective Scope 1 CO2 factors are available from the AGOs National Inventory Report. a AGO estimates, derived from Appropriateness of a 350 Million Litre Biofuels Target, December 2003, CSIRO, ABARE, BTRE. The emission factors reported here are default factors - to be used in the absence of better data on emissions that may result, for example, on actual production methods employed. b. The emission factors for natural gas engines are indicative only. From AGO experience with the Alternative Fuels Conversion Programme, the AGO has discovered that many natural gas engines, whether dual fuel or dedicated, emit significant amounts of unburnt fuel to the atmosphere. This level of methane is dependent on a range of factors and varies from system to system. An accurate emissions factor therefore requires measurement of at least CO2 and CH4 for each engine type. c. LDV stands for Light Duty Vehicles, e.g. forklifts, and HDV stands for Heavy Duty Vehicles, e.g. buses. d Any apparent discrepancies with columns B-E are due to rounding errors. ** Under Greenhouse Challenge Plus and Greenhouse Friendly Certification, emissions factors for scopes 1 and 3 (either column B and D or C and E depending on fuel data units) should be used to separately report direct and indirect emissions. Source: NGGIC (2006); George Wilkenfeld and Associates and Energy Strategies (2002).
Example: Calculation of emissions generated from transport fuels consumed A South Australian freight company consumes 2000 kL of petrol and 3000 kL diesel each year. The scope 1 direct GHG emissions are calculated as follows: Emissions (t CO2-e) = Q (kL) x EF (t CO2-e/kL) Petrol scope 1 GHG emissions = 2,000 x 2.4 = 4,800 t CO2-e Diesel scope 1 GHG emissions = 3,000 x 2.7 = 8,100 t CO2-e Total scope 1 GHG emissions = 4,800 + 8,100 = 12,900 t CO2-e Kilometres travelled If fleet records show kilometres travelled and not the total quantity of fuel purchased please see the main body of the text for an alternative calculation method.
Appendix 2 Glossary
Table 22: Glossary of symbols, abbreviations and units change ANFO basic density BD BOD C CAI CH4 CO2-e COD dbh DC ammonium nitrate and fuel oil dry weight to green weight ratio basic density (wood) biochemical oxygen demand carbon current annual increment of trunk timber methane carbon dioxide equivalent chemical oxygen demand tree diameter at breast height degradable organic component (BOD & COD used to measure DC) kg of COD per m3/sludge kg of BOD/1000 persons degradable organic carbon dissimilated degradable organic component energy content of fuel emission factor sludge emission factor waste emission factor carbon fraction of landfill gas (default 0.50) fuel efficiency fraction removed as sludge greenhouse gas gigajoule (109 joules) Global Warming Potential hectare (10,000 m2) Intergovernmental Panel on Climate Change kilogram kilolitre kilometre kilowatt hour
L m3 MJ MSW MWh moisture% NA NGGI NMVOC N2O NOx OD:AD
litre cubic metre megajoule (106 joules) municipal solid waste megawatt hour % water content not available National Greenhouse Gas Inventory non-methane volatile organic compound nitrous oxide oxides of nitrogen oven-dry to air-dry ratio
CODsl DCw DOC DOCF EC EF EFsl EFw Fl FE Fsl GHG GJ GWP ha IPCC kg kL km kWh
OF OX P pa PJ Q R S SF6 t v W wt
oxidation factor MSW oxidation factor population served per annum petajoule (1015 joules) activity recovered CH4 soil sulphur hexafluoride metric tonne (1000 kg) volume m3 of wastewater/tonne of product weight
Appendix 3 Greenhouse Gas Global Warming Potentials

The Global Warming Potential (GWP) is an index used to convert relevant non-carbon dioxide gases to a carbon dioxide equivalent (CO2-e) by multiplying the quantity of the gas by its GWP in the table below.* Table 23: Global Warming Potentials Gas Chemical formula
Carbon dioxide Methane Nitrous oxide Hydrofluorocarbons HFCs HFC-23 HFC-32 HFC-41 HFC-43-10mee HFC-125 HFC-134 HFC-134a HFC-143 HFC-143a HFC-152a HFC-227ea HFC-236fa HFC-245ca Hydrofluoroethers (HFEs) HFE-7100 HFE-7200 Perfluorocarbons PFCs Perfluoromethane (tetrafluoromethane) Perfluoroethane (hexafluoroethane) Perfluoropropane Perfluorobutane Perfluorocyclobutane Perfluoropentane Perfluorohexane Sulphur hexafluoride Indirect gases Carbon monoxide Oxides of nitrogen Non-methane volatile organic compounds (NMVOCs) CO NOx various not applicable not applicable not applicable CF4 C 2 F6 C3 F8 C4F10 c-C4F8 C5F12 C6F14 SF6 6,500 9,200 7,000 7,000 8,700 7,500 7,400 23,900 C4F9OCH3 C4F9OC2H5 500 100 CHF3 CH2F2 CH3F C5H2F10 C2HF5 C2H2F4 (CHF2CHF2) C2H2F4 (CH2FCF3) C2H3F3 (CHF2CH2F) C2H3F3 (CF3CH3) C2H4F2 (CH3CHF2) C3HF7 C3H2F6 C3H3F5 11,700 650 150 1,300 2,800 1,000 1,300 300 3,800 140 2,900 6,300 560 CO2 CH4 N2 O
IPCC 1996 Global Warming Potential

1 21 310
*These GWP factors accord with those specified for calculating emissions under Kyoto accounting provisions.
Appendix 4 Units and conversions

Table 24: Metric prefixes Abbreviation 1015 (106x109) 1012 (103x109) 10 10 10 10 10 10 10 10 10 10 10 10
9 6 3 2 1 0 -1 -2 -3 -6 -9 -12
Prefix Peta (million billion [thousand trillion]) Tera (thousand billion [trillion]) Giga (billion) Mega (million) kilo (thousand) hecto deca - (e.g. gram) deci centi milli micro nano pico
Symbol P T G M k h da g d c m n p
Table 25: Unit equivalences 1015 grams (Petagram) 10 grams (Teragram) 10 grams (Gigagram) 106 grams (million grams) kg/GJ (10 g/10 J) Mg/PJ (106g/1015J)
3 9 9 12
Gigatonne (Gt) Megatonne (Mt) kilotonnes (kt) (103 tonnes) 1 tonne Gg/PJ (109g/1015J) g/GJ 100g/109J)
e.g. 423,000 Gg is equivalent to 423,000 kt and to 423 Mt
Energy and power units Unit of energy: Unit of power (rate of energy usage): Table 26: Energy conversion factors Conversion factors 1 Watt 3600 Watt-seconds 1 Watt-hour 1000 Watt-hours 1 kWh 1 kWh 1 GJ 1 PJ (A) For conversion from first unit to second unit: kWh to J J to kWh kWh to MJ MJ to kWh kWh to GJ GJ to kWh kWh to PJ PJ to kWh = 1 Joule/Sec = 1 Watt-hour (3600 seconds in one hour) = 3600 Joules = 1Kilowatt hour (kWh) = 3.6 x 106 Joules = 3.6 MJ = 3.6 x 10-3 GJ = 278 kWh = 278 x 106 kWh = 278 GWh (B) Multiply quantity in first unit by conversion factor: kWh x 3.6 x 106 J x 1/3.6 x 10-6 kWh x 3.6 MJ x 0.278 kWh x 3.6 x 10 GJ x 278 kWh x 3.6 x 10 PJ x 278 x 10
6 -9 -3
Joule Watt
(C) To calculate quantity in second unit: Joules kWh MJ kWh GJ kWh PJ kWh
Table 26a: Municipal solid waste volume to weight conversion factors Material type Volume to weight Paper Textiles Wood Garden Food Co-mingled 0.09 0.14 0.15 0.24 0.50 0.12
Example: Conversion of waste volume to weight If a member has 100m3 of co-mingled waste per annum, then the weight of this waste is: 100 x 0.12 = 12 tonnes. Note: Volume to weight conversions is an inexact science and conversion factors change if materials are compacted.
Appendix 5 Revised electricity emission factors for end users, 19902006 (see notes)
These time series estimates are provided for information. Previously published estimates were provisional and have been revised for this Workbook using emissions data in the latest State and Territory Greenhouse Gas Inventories and revised fuel consumption, inter-state electricity trade and electricity transmission and distribution loss data. For most programmes, the publication of these revised factors does not necessarily imply any need to revise past estimates of emissions - previously published emission factor estimates may remain applicable and are available from the Australian Greenhouse Office (see page 5 for contact details).
Table 27: Emissions factors for consumption of purchased electricity by end users, 19902006 * Financial EF for scope 2 EF for scope 3 Full fuel cycle EF (indirect EF for fuel (=EF for scope 2 + Year extraction emissions) EF for scope 3) A
kg CO2-e/ kWh
B
kg CO2-e/ GJ
C
kg CO2-e/ kWh
D
kg CO2-e/ GJ
E
kg CO2-e/ kWh
F
kg CO2-e/ GJ
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p
NEW SOUTH WALES & AUSTRALIAN CAPITAL TERRITORY 250 0.160 44 1.060 294 249 0.158 44 1.054 293 247 0.157 44 1.047 291 245 0.153 43 1.034 287 242 0.150 42 1.021 284 239 0.146 41 1.008 280 238 0.144 40 1.001 278 238 0.143 40 0.999 278 239 0.143 40 1.004 279 240 0.143 40 1.008 280 241 0.143 40 1.009 280 240 0.142 40 1.006 279 238 0.142 39 1.000 278 237 0.142 39 0.993 276 241 0.160 45 1.028 285 245 0.170 47 1.051 292 248 0.176 49 1.068 297 VICTORIA 1.240 345 0.204 57 1.445 401 1.241 345 0.196 55 1.438 399 1.242 345 0.189 52 1.431 397 1.244 346 0.173 48 1.417 394 1.246 346 0.158 44 1.403 390 1.247 346 0.142 39 1.389 386 1.255 349 0.135 37 1.390 386 1.269 353 0.136 38 1.405 390 1.289 358 0.145 40 1.434 398 1.309 364 0.154 43 1.463 406 1.318 366 0.159 44 1.477 410 1.317 366 0.160 44 1.477 410 1.305 363 0.157 44 1.462 406 1.294 359 0.154 43 1.448 402 1.285 357 0.133 37 1.418 394 1.268 352 0.096 27 1.364 379 1.239 344 0.086 24 1.325 368 0.900 0.895 0.890 0.881 0.871 0.862 0.857 0.857 0.861 0.865 0.866 0.864 0.858 0.852 0.867 0.881 0.893
Table 27: Revised electricity emissions factors continued Financial year EF for scope 2 EF for scope 3 (indirect EF for fuel extraction emissions) A
kg CO2-e/ kWh
Full fuel cycle emission factor (=EF for scope 2 + EF for scope 3) E
kg CO2-e/ kWh
B
kg CO2-e/ GJ
C
kg CO2-e/ kWh
D
kg CO2-e/ GJ
F
kg CO2-e/ GJ
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p
0.965 0.966 0.967 0.969 0.972 0.974 0.977 0.980 0.983 0.986 0.983 0.975 0.962 0.948 0.933 0.919 0.903 0.809 0.817 0.824 0.838 0.852 0.866 0.886 0.911 0.942 0.973 0.975 0.949 0.894 0.839 0.825 0.839 0.865
268 268 269 269 270 271 271 272 273 274 273 271 267 263 259 255 251 225 227 229 233 237 241 246 253 262 270 271 263 248 233 229 233 240
QUEENSLAND 0.131 37 0.131 36 0.131 36 0.131 36 0.130 36 0.130 36 0.129 36 0.126 35 0.123 34 0.120 33 0.116 32 0.112 31 0.108 30 0.103 29 0.119 33 0.134 37 0.143 40 SOUTH AUSTRALIA 0.241 67 0.238 66 0.234 65 0.228 63 0.222 62 0.216 60 0.212 59 0.210 58 0.210 58 0.210 58 0.206 57 0.196 55 0.182 51 0.168 47 0.168 47 0.171 47 0.177 49
1.096 1.097 1.098 1.100 1.102 1.104 1.106 1.106 1.106 1.105 1.099 1.087 1.069 1.052 1.053 1.052 1.046 1.050 1.054 1.058 1.066 1.074 1.082 1.098 1.121 1.152 1.183 1.181 1.145 1.076 1.007 0.993 1.010 1.042
304 305 305 306 306 307 307 307 307 307 305 302 297 292 292 292 291 292 293 294 296 298 301 305 311 320 329 328 318 299 280 276 280 290
Table 27: Revised electricity emissions factors continued Financial year EF for scope 2 EF for scope 3 (indirect EF for fuel extraction emissions) A
kg CO2-e/ kWh
Full fuel cycle emission factor (=EF for scope 2 + EF for scope 3) E
kg CO2-e/ kWh
B
kg CO2-e/ GJ
C
kg CO2-e/ kWh
D
kg CO2-e/ GJ
F
kg CO2-e/ GJ
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p
WESTERN AUSTRALIA South-West Interconnected System (SWIS) 0.912 253 0.164 45 1.075 299 0.913 254 0.159 44 1.072 298 0.914 254 0.154 43 1.069 297 0.917 255 0.145 40 1.062 295 0.920 256 0.136 38 1.056 293 0.923 256 0.127 35 1.050 292 0.924 257 0.123 34 1.047 291 0.923 256 0.126 35 1.049 292 0.920 256 0.135 38 1.056 293 0.918 255 0.144 40 1.062 295 0.913 254 0.147 41 1.060 295 0.906 252 0.145 40 1.051 292 0.896 249 0.137 38 1.033 287 0.886 246 0.129 36 1.015 282 0.876 243 0.116 32 0.992 276 0.856 238 0.105 29 0.961 267 0.840 233 0.096 27 0.936 260 TASMANIA 0.062 17 0.005 1 0.067 19 0.056 16 0.005 1 0.061 17 0.051 14 0.004 1 0.055 15 0.040 11 0.003 1 0.043 12 0.028 8 0.002 1 0.031 9 0.017 5 0.001 0 0.019 5 0.010 3 0.001 0 0.011 3 0.006 2 0.000 0 0.007 2 0.007 2 0.000 0 0.007 2 0.007 2 0.000 0 0.007 2 0.009 3 0.001 0 0.010 3 0.013 4 0.002 0 0.015 4 0.020 5 0.003 1 0.023 6 0.026 7 0.004 1 0.030 8 0.029 8 0.006 2 0.035 10 0.036 10 0.009 3 0.045 12 0.050 14 0.010 3 0.060 17
Table 27: Electricity emissions factors continued Notes: These time series estimates are provided for information. Previously published estimates were provisional and have been revised for this Workbook using emissions data in the latest State and Territory Greenhouse Gas Inventories and revised fuel consumption, inter-state trade and transmission and distribution loss data. For most programmes, the publication of these revised factors does not necessarily imply any need to revise past estimates of emissions - previously published emission factor estimates may remain applicable and are available from the Australian Greenhouse Office (see page 5 for contact details). Data for 1990-2005 are Australian Greenhouse Office estimates derived from George Wilkenfeld and Associates 2006. Emission factors are representative of the states primary electricity grid. To minimise volatility emission factors are calculated as a three year average. p indicates AGO provisional estimates for 2006 based on NEMMCO data. Provisional data are not available for the Northern Territory or Western Australia for 2006, so estimates for the preceding year have been extrapolated. Data are for financial years ending in June. Sources: Australian Greenhouse Office estimates derived from George Wilkenfeld and Associates 2006. Primary data sources comprise generator survey returns to the AGO, ABARE, ESAA and NEMMCO data.
Appendix 6 Revised electricity emission factors for T&D network operators, 19902006 (see notes)
The following emission factors for the consumption of purchased electricity are provided for reporting organisations that own or control electricity transmission and distribution (T&D) networks. The emission factors for scope 2 are identical to those in Tables 5 and 27 for end users of electricity. T&D network operators should multiply their estimate of the T&D losses on their network by the scope 2 factor to calculate the fuel combustion emissions attributable to the electricity consumed (i.e. lost) on their network. The emission factors for scope 3 are lower than those reported in Tables 5 and 27 as they include only the emissions attributable to the extraction, production and transport of fuels and not emissions attributable to the electricity lost in T&D networks (as these are covered under scope 2 for T&D network operators). T&D network operators should multiply their estimate of T&D losses by the scope 3 factor to estimate the fuel extraction emissions attributable to the electricity consumed on their network. The full fuel cycle emission factors are also lower than those reported in Tables 5 and 27 and are the sum of the emission factors for scope 2 and scope 3. Table 28: EFs for consumption of purchased electricity by T&D network operators, 19902005 * Financial EF for scope 2 EF for scope 3 Full fuel cycle EF (indirect EF for fuel (=EF for scope 2+ year extraction emissions) EF for scope 3) A
kg CO2-e/ kWh
B
kg CO2-e/ GJ
C
kg CO2-e/ kWh
D
kg CO2-e/ GJ
E
kg CO2-e/ kWh
F
kg CO2-e/ GJ
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p
0.900 0.895 0.890 0.881 0.871 0.862 0.857 0.857 0.861 0.865 0.866 0.864 0.858 0.852 0.867 0.881 0.893
NEW SOUTH WALES & AUSTRALIAN CAPITAL TERRITORY 250 0.087 24 0.987 274 249 0.086 24 0.981 272 247 0.084 23 0.975 271 245 0.082 23 0.963 267 242 0.079 22 0.951 264 239 0.077 21 0.939 261 238 0.076 21 0.932 259 238 0.075 21 0.932 259 239 0.076 21 0.937 260 240 0.077 21 0.943 262 241 0.077 21 0.944 262 240 0.076 21 0.940 261 238 0.075 21 0.932 259 237 0.073 20 0.925 257 241 0.073 20 0.940 261 245 0.073 20 0.954 265 248 0.074 21 0.967 269
Table 28: T&D network operator electricity emissions factors continued Financial year EF for scope 2 EF for scope 3 (indirect EF for fuel extraction emissions) C
kg CO2-e/ kWh
Full fuel cycle EF (=EF for scope 2+ EF for scope 3) E

kg CO2-e/ kWh
A
kg CO2-e/ kWh
B
kg CO2-e/ GJ
D
kg CO2-e/ GJ
F
kg CO2-e/ GJ
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p
1.240 1.241 1.242 1.244 1.246 1.247 1.255 1.269 1.289 1.309 1.318 1.317 1.305 1.294 1.285 1.268 1.239 0.965 0.966 0.967 0.969 0.972 0.974 0.977 0.980 0.983 0.986 0.983 0.975 0.962 0.948 0.933 0.919 0.903
345 345 345 346 346 346 349 353 358 364 366 366 363 359 357 352 344 268 268 269 269 270 271 271 272 273 274 273 271 267 263 259 255 251
VICTORIA 0.015 4 0.015 4 0.014 4 0.014 4 0.013 4 0.012 3 0.011 3 0.010 3 0.007 2 0.005 1 0.004 1 0.004 1 0.004 1 0.004 1 0.005 1 0.005 1 0.005 1 QUEENSLAND 0.030 8 0.030 8 0.030 8 0.029 8 0.029 8 0.028 8 0.028 8 0.028 8 0.029 8 0.029 8 0.029 8 0.030 8 0.030 8 0.031 9 0.031 9 0.029 8 0.030 8
1.255 1.256 1.256 1.257 1.259 1.260 1.266 1.279 1.296 1.314 1.322 1.321 1.309 1.298 1.290 1.273 1.244 0.995 0.996 0.997 0.998 1.000 1.002 1.005 1.008 1.011 1.015 1.013 1.005 0.992 0.979 0.964 0.948 0.933
349 349 349 349 350 350 352 355 360 365 367 367 364 361 358 354 346 276 277 277 277 278 278 279 280 281 282 281 279 276 272 268 263 259
kg CO2-e/ kWh

kg CO2-e/ kWh
A
kg CO2-e/ kWh
B
kg CO2-e/ GJ
D
kg CO2-e/ GJ
F
kg CO2-e/ GJ
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006p
SOUTH AUSTRALIA 0.809 225 0.152 42 0.961 267 0.817 227 0.149 41 0.966 268 0.824 229 0.147 41 0.970 270 0.838 233 0.141 39 0.979 272 0.852 237 0.136 38 0.988 274 0.866 241 0.131 36 0.997 277 0.886 246 0.125 35 1.011 281 0.911 253 0.120 33 1.031 286 0.942 262 0.114 32 1.056 293 0.973 270 0.108 30 1.081 300 0.975 271 0.104 29 1.079 300 0.949 263 0.103 29 1.051 292 0.894 248 0.103 29 0.997 277 0.839 233 0.103 29 0.942 262 0.825 229 0.103 29 0.928 258 0.839 233 0.104 29 0.943 262 0.865 240 0.104 29 0.969 269 WESTERN AUSTRALIA South-West Interconnected System (SWIS) 0.912 253 0.036 10 0.947 263 0.913 254 0.035 10 0.948 263 0.914 254 0.034 9 0.948 263 0.917 255 0.032 9 0.949 264 0.920 256 0.030 8 0.951 264 0.923 256 0.029 8 0.952 264 0.924 257 0.029 8 0.953 265 0.923 256 0.031 9 0.954 265 0.920 256 0.035 10 0.956 266 0.918 255 0.040 11 0.958 266 0.913 254 0.042 12 0.955 265 0.906 252 0.044 12 0.949 264 0.896 249 0.043 12 0.939 261 0.886 246 0.043 12 0.930 258 0.876 243 0.043 12 0.919 255 0.856 238 0.037 10 0.893 248 0.840 233 0.031 9 0.871 242
kg CO2-e/ kWh

kg CO2-e/ kWh
A
kg CO2-e/ kWh
B
kg CO2-e/ GJ
D
kg CO2-e/ GJ
F
kg CO2-e/ GJ
TASMANIA 0.062 17 0.000 0 0.062 17 1990 0.056 16 0.000 0 0.056 16 1991 0.051 14 0.000 0 0.051 14 1992 0.040 11 0.000 0 0.040 11 1993 0.028 8 0.000 0 0.028 8 1994 0.017 5 0.000 0 0.017 5 1995 0.010 3 0.000 0 0.010 3 1996 0.006 2 0.000 0 0.006 2 1997 0.007 2 0.000 0 0.007 2 1998 0.007 2 0.000 0 0.007 2 1999 0.009 3 0.000 0 0.009 3 2000 0.013 4 0.001 0 0.014 4 2001 0.020 5 0.002 1 0.022 6 2002 0.026 7 0.003 1 0.029 8 2003 0.029 8 0.004 1 0.034 9 2004 0.036 10 0.007 2 0.042 12 2005 0.050 14 0.007 2 0.057 16 2006p Notes: These time series estimates are provided for information. Previously published provisional estimates have been revised for this Workbook using emissions data in the latest State and Territory Greenhouse Gas Inventories and revised fuel consumption, inter-state trade and transmission and distribution loss data. For most programmes, the publication of these revised factors does not necessarily imply any need to revise past estimates of emissions - previously published emission factor estimates may remain applicable. Data for 1990-2006 are Australian Greenhouse Office estimates derived from George Wilkenfeld and Associates 2006. Emission factors are representative of the states primary electricity grid. To minimise volatility emission factors are calculated as a three year average. p indicates AGO provisional estimates for 2006 based on NEMMCO data. Provisional data are not available for the Northern Territory or Western Australia for 2006, so estimates for the preceding year have been extrapolated. Data are for financial years ending in June. Sources: Australian Greenhouse Office estimates derived from George Wilkenfeld and Associates 2006. Primary data sources comprise generator survey returns, ABARE, ESAA and NEMMCO data.

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AGO Factors and Methods Workbook

For use in Australian greenhouse emissions reporting

5.3 5.4 5.5

Key definitions and terms

Direct and indirect emissions

Harmonisation with international reporting framework

Types of emission factors

Which emissions factor to use?

Additional information and web sites

Factors, Methods and Calculations

EF for scope 3 b (Indirect EF for fuel extraction emissions) C

Full fuel cycle EF (= EF for scope 1 + EF for scope 3) D

Bagasse as crushed (CO2 not counted d)

11.4 Refer Table 2

47.9 Refer Table 2 60.1 5.0

59.8 80.4 69.2 68.4 68.4 69.0 69.4 69.4 73.1

7.8 11.4 7.8 7.8 7.8 7.8 7.8 7.8 7.8

67.6 91.8 77.0 76.2 76.2 76.8 77.2 77.2 80.8

NSW & ACT VIC QLD SA WA TAS NT

51.7 51.9 52.6 51.7 52.7 NA 52.0

19.5 11.7 16.1 22.0 8.1 NA 1.6

71.3 63.6 68.8 73.8 60.7 NA 53.6

51.7 51.9 52.6 51.7 52.7 NA 52.0

16.2 11.5 11.6 19.4 7.4 NA 1.4

68.0 63.4 64.2 71.2 60.0 NA 53.5

Full fuel cycle emission factor (= EF for scope 1 + EF for scope 3) F G

(indirect EF for fuel extraction emissions) D E

LPG/ Natural gas (CNG)

0.124 0.145 0.261 0.402 0.156 0.066

Indirect emissions (electricity end use)

(= EF for scope 2 + EF for scope 3) E

NSW & ACT VIC QLD SA WA (SWIS) TAS NT

0.893 1.239 0.903 0.865 0.840 0.050 0.682

248 344 251 240 233 14 189

0.176 0.086 0.143 0.177 0.096 0.010 0.034

1.068 1.325 1.046 1.042 0.936 0.060 0.716

297 368 291 290 260 17 199

ESO _ M tj ,i k ESO _ X it,k t CE _ Pjt CE _ C = CE _ Pi + t ESO _ P t CE _ Pi ESO _ P j i

ESO _ Cit = ESO _ Pi t + ESO _ M tj ,i ESO _ X it,k

ESO _ Cit ED _ Cit (EFG scope2it + EF FEit ) ED _ Cit

EF scope3it = EF FEit + EF TDLti

EF FFCit = EFG scope2it + EF scope3it

By inserting the definitions for EFG scope2ti and EF scope3ti , it

CE _ Cit + FEE _ Cit ED _ Cit

Extraction and distribution of coal, gas and petroleum

Mineral, chemical and metal products

Activity data required

In-house lime production 0.730 0.396 0.453 0.415 1.627

Limestone use Dolomite use Soda ash use Aluminium production

Iron & Steel crude steel production a

Q= crude steel (t)

Q = SF6 contained in equipment

Waste to landfill and wastewater treatment

Municipal solid waste

Municipal wastewater treatment

BODw Fsl EFw EFsl Fan

Industrial wastewater treatment

Fsl EFw Fan

Greenhouse gas emissions from agriculture

Reporting agricultural emissions for Challenge Plus members

Estimating agricultural emissions

Land-use change and forestry (vegetation sinks)

National accounting approach