**l**

Measuring emissions: A guide for organisations: 2023 detailed guide

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# Disclaimer The information in this publication is, according to the Ministry for the Environment’s best

# efforts, accurate at the time of publication. The Ministry will make every reasonable effort to

# keep it current and accurate. However, users of this publication are advised that:

- the information does not alter the laws of New Zealand, other official guidelines, or requirements
- it does not constitute legal advice, and users should take specific advice from qualified professionals before taking any action based on information in this publication
- the Ministry does not accept any responsibility or liability whatsoever whether in contract, tort, equity, or otherwise for any action taken as a result of reading, or reliance placed on this publication because of having read any part, or all, of the information in this publication or for any error, or inadequacy, deficiency, flaw in, or omission from the information in this publication
- all references to websites, organisations or people not within the Ministry are for convenience only and should not be taken as endorsement of those websites or information contained in those websites nor of organisations or people referred to.

# Acknowledgements Prepared by the Ministry for the Environment, with technical expert advice from

# Toitū Envirocare and Agrilink Limited.

# The Ministry for the Environment thanks the following organisations and government agencies

# for their contribution to the production of this publication:

# Ministry of Business, Innovation and Employment, Ministry for Primary Industries, Te Manatū

Waka Ministry of Transport, BRANZ, Metlink, Air New Zealand, KiwiRail, Originair, Air Chathams, Sounds Air and Auckland Council.

# This document may be cited as: Ministry for the Environment. 2023. Measuring emissions:

# A guide for organisations: 2023 detailed guide. Wellington: Ministry for the Environment.

# Published in July 2023 by the Ministry for the Environment

# Manatū Mō Te Taiao PO Box 10362, Wellington 6143, New Zealand

# environment.govt.nz

# ISBN: 978-1-991077-52-3 Publication number: ME 1764

# © Crown copyright New Zealand 2023

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Contents

Overview of changes since the previous update

1. Introduction
   1.1. Purpose of this guide

9
11
11

1.2. Important notes 12
1.3. Gases included in the guide 15
1.4. Uncertainties 16
1.5. Standards to follow 17
2\. How to quantify and report GHG emissions 20

2.1. Step-by-step inventory preparation

21

2.2. Using the emission factors 22
2.3. Producing a GHG report 23

2.3. Producing a GHG report
2.4. Assurance and verification
3\. Fuel emission factors

23
24
26

3.1. Overview of changes since previous update 26
3.2. Stationary combustion fuel 26

3.2. Stationary combustion fuel
3.3. Transport fuel
3.4. Biofuels and biomass
3.5. Transmission and distribution losses for reticulated gases
4\. Refrigerant and other gases: emission factors
4.1. Overview of changes since previous update
4.2. Refrigerant use
4.3. Global warming potentials (GWPs) of refrigerants and other GHGs
4.4. Medical gases use
5\. Purchased electricity, heat and steam emission factors
5.1. Overview of changes since previous update
5.2. Indirect Scope 2 emissions from purchased electricity from the
New Zealand grid – using the location-based method
5.3. Transmission and distribution losses for electricity
5.4. Imported heat and steam
5.5. Geothermal energy
6\. Indirect business-related emission factors
6.1. Overview of changes since previous update
6.2. Emissions associated with employees working from home
6.3. Guidance on the use of cloud-based data centres

26
29
30
Transmission and distribution losses for reticulated gases 32
35
35
35
Global warming potentials (GWPs) of refrigerants and other GHGs 35
40
Purchased electricity, heat and steam emission factors 42
42
Indirect Scope 2 emissions from purchased electricity from the
New Zealand grid – using the location-based method 42
Transmission and distribution losses for electricity 45
47
47
48
48
Emissions associated with employees working from home 48
Guidance on the use of cloud-based data centres 51

* * *

7.3. Public transport passenger travel
7.4. Public transport vehicles
7.5. Air travel
7.6. Helicopters

63
66
68
75

7.6. Helicopters 75
7.7. Accommodation 76

8. Freight transport emission factors

79

8. Freight transport emission factors 79
   8.1. Overview of changes since previous update 79

8.1. Overview of changes since previous update
8.2. Road freight
8.3. Rail freight

79
79
90

8.4. Air freight 92

8.5. Coastal and international shipping freight

93

9. Water supply and wastewater treatment emission factors 97
   9.1. Overview of changes since previous update 97

9.1. Overview of changes since previous update
9.2. Water supply
9.3. Wastewater treatment
10\. Materials and waste emission factors
10.1. Overview of changes since previous update
10.2. Construction materials
10.3. Waste disposal

97
97
100
106
106
106
107

11. Agriculture, forestry and other land-use emission factors 114

12. Agriculture, forestry and other land-use emission factors
    11.1. Overview of changes since previous update
    11.2. Land use, land-use change and forestry (LULUCF)
    11.3. Agriculture
    Appendix A: Derivation of fuel emission factors
    Appendix B: Alternative methods of calculating emissions from refrigerants and
    medical gases
    Appendix C: Landfills with and without landfill gas recovery
    Appendix D: Spend-based emission factors
    Glossary


Agriculture, forestry and other land-use emission factors 114
114
Land use, land-use change and forestry (LULUCF) 115
122
132
Appendix B: Alternative methods of calculating emissions from refrigerants and
135
139
140
141

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Tables

Table 1: Global warming potential (GWP) of GHGs (excluding fossil methane), based
on 100-year period 15
†
Table 2: Emissions by scope, category and source 18
Table 3: Emission factors for the stationary combustion of fuels 27
Table 4: Transport fuel emission factors 29
Table 5: Biofuels and biomass emission factors 31
Table 6: Transmission and distribution loss emission factors for natural gas 33
Table 7: Global warming potentials (GWPs) of refrigerants 36
Table 8: GWPs of medical gases 41
Table 9: Emission factor for purchased grid-average electricity – annual average 43
Table 10: Emission factor for purchased grid-average electricity – calendar quarters 43
Table 11: Information used to calculate the purchased electricity emission factor for
2010–2022 45
Table 12: Transmission and distribution losses for electricity consumption 46
Table 13: Information used to calculate the emission factor for electricity
consumption 2010–2022 47
Table 14: Working from home emission factors 48
Table 15: Data used to calculate the emission factors 50
Table 16: Vehicle engine sizes and common car types 53
Table 17: Pre-2010 vehicle fleet emission factors per km travelled 53
Table 18: 2010–2015 vehicle fleet emission factors per km travelled 54
Table 19: Post-2015 vehicle fleet emissions per km travelled 55
Table 20: Default private car emission factors per km travelled for default age of
vehicle and <3000 cc engine size 57
Table 21: Default rental car emission factors per km travelled 57
Table 22: Emission factors for taxi travel 58
Table 23: Fuel consumption in litres per 100 km 60
Table 24: Data used for calculating the taxi (regular) emission factor 61
Table 25: Figures used to derive the taxi regular factor 62
Table 26: Energy consumption per 100 km for average light passenger vehicles 62
Table 27: Emission factors for public transport 63
Table 28: National bus passenger kilometres in 2020/21 64
Table 29: National bus passenger loading by region 64
Table 30: Emission factor for national average bus 65
Table 31: Greater Wellington Regional Council 2020 data for electric buses 65
Table 32: Greater Wellington Regional Council 2020 data for diesel buses 65
Table 33: Wellington train data 66
Measuring emissions: A guide for organisations: 2023 detailed guide 5

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Table 34: Bus emission factors per km travelled 66
Table 35: Fuel/energy consumption per 100 km for pre-2010 fleet buses 67
Table 36: Domestic air travel emission factors without a radiative forcing multiplier 69
Table 37: Domestic aviation emission factors with a radiative forcing multiplier 69
Table 38: Domestic aviation data (2020) 70
Table 39: Calculated emissions, without the radiative forcing multiplier, per aircraft
type 71
Table 40: Calculated emissions, with the radiative forcing multiplier, per aircraft type 72
Table 41: Emission factors for international air travel without radiative forcing
multiplier 73
Table 42: Emission factors for international air travel with radiative forcing multiplier 73
Table 43: Emission factors for helicopters 75
Table 44: Accommodation emission factors by unit (room per night) 77
Table 45: Emission factors for light commercial vehicles manufactured pre-2010 80
Table 46: Emission factors for light commercial vehicles manufactured between 2010
and 2015 80
Table 47: Emission factors for light commercial vehicles manufactured post-2015 82
Table 48: Default light commercial vehicle values (based on pre-2010 fleet and a
2000–3000 cc engine size) 83
Table 49: Emission factors for heavy goods vehicles manufactured pre-2010 83
Table 50: Emission factors for heavy goods vehicles manufactured between 2010
and 2015 84
Table 51: Emission factors for heavy goods vehicles manufactured post-2015 84
Table 52: Default emission factors for heavy goods vehicles 85
Table 53: Emission factors for freighting goods by road 85
Table 54: Light commercial vehicles (energy consumption per 100 km) 87
Table 55: Heavy goods vehicles (energy consumption per 100 km) 88
Table 56: Data used to calculate the road freight (tkm) emission factor 89
Table 57: Calculating the ratio of gases in diesel 89
Table 58: Emission factors for rail freight 90
Table 59: Information provided by KiwiRail 91
Table 60: Air freight emission factors without radiative forcing multiplier 92
Table 61: Air freight emissions with radiative forcing multiplier 92
Table 62: Coastal shipping emission factors 93
Table 63: International shipping emission factors 94
Table 64: Coastal shipping data 95
Table 65: Water supply emission factors 97
Table 66: Domestic wastewater treatment emission factors 100
Table 67: Industrial wastewater treatment emission factors 100

* * *

Table 71: Uncertainties with wastewater treatment emission source category

Uncertainties with wastewater treatment emission source category 105

Table 71: Uncertainties with wastewater treatment emission source category 105
Table 72: Description of landfill types 107
Table 73: Waste disposal to municipal (class 1) landfills with gas recovery 108
Table 74: Waste disposal to municipal (class 1) landfills without gas recovery 108
Table 75: Waste disposal to non-municipal (class 2-5) landfills 109

Table 75: Waste disposal to non-municipal (class 2-5) landfills
Table 76: Biological treatment of waste emission factors

109
109

Table 76: Biological treatment of waste emission factors 109
Table 77: Composition of waste sent to NZ landfills 110

Table 78: Information on managed solid waste
Table 79: Information on non-municipal solid waste
Table 80: Composition of typical office waste
Table 81: IPCC default data used to calculate composting and anaerobic digestion
Table 82: LULUCF forest growth emission factors
Table 83: LULUCF land-use change emission factors
Table 84: Implied emission factors from enteric fermentation
Table 85: Enteric fermentation figures per livestock type
Table 86: Implied emission factors from manure management
Table 87: Manure management source data
Table 88: Emissions from dairy cattle
Table 89: Implied emission factors from agricultural soils

111
112
112
IPCC default data used to calculate composting and anaerobic digestion 113
117
117
122
124
124
125
126
127

Table 89: Implied emission factors from agricultural soils 127
Table 90: Agricultural soils source data 127
Table 91: Fertiliser use emission factors 128

Table 91: Fertiliser use emission factors
Table 92: Examples of different categories of fertilisers
Table 93: Nitrogen fertiliser emission factors
Table 94: Quantified emissions factors from limestone and dolomite
Table 95: Parameters for calculating emissions from fertilisers
Table A1: Mappings used for industrial and commercial sectors

128
129
129
Quantified emissions factors from limestone and dolomite 129
130
133

Table A1: Mappings used for industrial and commercial sectors 133
Table A2: Underlying data used to calculate fuel emission factors 133
Table B1: Default refrigerant charges for refrigeration and air-conditioning equipment 136

Table B1: Default refrigerant charges for refrigeration and air-conditioning equipment
Table B2: Detailed 100-year GWPs for various refrigerant mixtures

Default refrigerant charges for refrigeration and air-conditioning equipment 136
Detailed 100-year GWPs for various refrigerant mixtures 137

Table B2: Detailed 100-year GWPs for various refrigerant mixtures 137
Table C1: Landfills with landfill gas recovery 139

* * *

# Figure

Figure 1: Documents in Measuring emissions: A guide for organisations

Measuring emissions: A guide for organisations: 2023 detailed guide

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# Overview of changes since the previous update

## This is the 13

th

## version of the publication originally titled Guidance for Voluntary Greenhouse Gas Reporting.

## For previous versions, see the Ministry’s website.

## Updates since the 2022 edition

During each successive assessment cycle, the Intergovernmental Panel on Climate Change (IPCC) re-evaluates the science underpinning the Global Warming Potential (GWP) values used for national greenhouse gas (GHG) inventory reports. This edition updates the GWP values to align with the requirements for GHG inventory reporting under the Paris Agreement. As agreed in decisions 18/CMA.1 and 5/CMA.3, Parties to the Paris Agreement are required to use the 100-year time-horizon GWP (GWP100) values, as listed in table 8.A.1 of the Fifth Assessment Report (AR5) of the IPCC, excluding the value for fossil methane.

Other government published emissions factor sets are also moving to the AR5 GWP100 this year. The UK Greenhouse gas reporting: conversion factors 2022, published by the UK Department of Business, Energy & Industrial Strategy, will be provided in AR5 from this year. Likewise, the US GHG Emission Factors Hub, published by the US Environmental Protection Agency will be provided in AR5 from 2024.

A brief outline of the impact of switching to AR5 GWP100 on the emission factor values will be provided in the following sections, under Overview of changes since previous update.

### Other updates

### Section 3 (Fuel): The emission factors now align with activity data from New Zealand’s

_Greenhouse Gas Inventory 1990–2021._

For clarity, biogenic CO2 emissions for biofuels and biomass are now reported under the new column heading Biogenic CO2. Previously these were reported under CO2.

### Section 5 (Purchased electricity, heat and steam): Electricity factors for the 2022 calendar year

have been incorporated, as opposed to using electricity factors from two years ago as per previous guidance.

**Section 7 (Travel): To reflect the increasing diversity of New Zealand’s taxi fleet, two new taxi** factors were added this year for a petrol hybrid and an electric vehicle.

### Section 9 (Water supply and wastewater treatment): Updated emission factors for water

supply and domestic wastewater.

### Section 10 (Materials and waste): Two additional emission factors for waste wood to landfill,

for treated and untreated wood.

### Section 11 (Agriculture, forestry, and other land use): The methodology and emission factors

now align with New Zealand’s Greenhouse Gas Inventory 1990–2021.

### Appendix D (Spend-based emissions): Auckland Council has published a new report on spend-

based emissions – the emissions generated by the whole supply chain for the goods and services that people consume. The study looks at the GHG emissions (per every $ spent) of over

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

400 products and services commonly used by households and shows how spend-based emissions can be estimated from data readily available from Stats NZ.

Access the Auckland Council Consumption Emissions Modelling report here: [https://www.knowledgeauckland.org.nz/publications/consumption-emissions-modelling/](https://www.knowledgeauckland.org.nz/publications/consumption-emissions-modelling/).

## See appendix D for more information.

Measuring emissions: A guide for organisations: 2023 detailed guide

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# 1\. Introduction

## 1.1. Purpose of this guide

### The Ministry for the Environment supports organisations taking climate action. We recognise

### there is strong interest, and in some cases requirements, for organisations across New Zealand

### to measure, report and reduce their emissions. We prepared this guide to help you measure

### and report your organisation’s greenhouse gas (GHG) emissions on a voluntary basis (see

### section 1.2 for important notes on this guide’s use). Measuring and reporting empowers

organisations to manage and reduce emissions in line with the transition to a low-emissions, climate-resilient future.

### The guide aligns with and endorses the use of the GHG Protocol Corporate Accounting and

### Reporting Standard (referred to here as the GHG Protocol) and ISO 14064-1:2018 (see section

### 1.5). It provides information about preparing a GHG inventory (section 2), emission factors

### (sections 3–10, and the Emission factors workbook) and methods to apply them to activity

### data. We have updated the guide in line with international best practice and New Zealand’s

### Greenhouse Gas Inventory 1990–2021 to provide new emission factors.

The majority of the source data which was used in the development of these emission factors

### is from 2021, unless otherwise mentioned. This is done to align with New Zealand’s

### Greenhouse Gas Inventory 1990–2021. This contains data for the calendar years from 1990 to

### 2021 (inclusive). The inventory is published 15 months after the end of the period being

### reported on, following the United Nations Framework Convention on Climate Change

### (UNFCCC) reporting guidelines on annual inventories for Parties included in Annex I to the

### Convention. This allows time to collect and process the data and prepare its publication.

This detailed guide is part of a suite of documents that comprise Measuring emissions: A guide

### for organisations, listed in figure 1. The detailed guide explains how we derived these emission

### factors and sets out the assumptions surrounding their use. The emission factor information

### contained in this guide is not intended to be an exhaustively detailed explanation of every

### calculation performed, as this is not practical.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

**Figure 1: Documents in Measuring emissions: A guide for organisations**

## 1.1.1. Feedback

### We welcome your feedback on this update. Please email [emissions-guide@mfe.govt.nz](mailto:emissions-guide@mfe.govt.nz)

# 1.2. Important notes

The information in this guide is intended to help organisations that want to report their GHG

### emissions on a voluntary basis. This guidance does not replace the reporting requirements for:

- Climate-related disclosure statements; or
- Carbon Neutral Government Programme reporting.

### However, it may be used as a source of emission factors in climate-related disclosures, and

### Carbon Neutral Government Programme (CNGP) reporting, but this is not this guidance’s main

### purpose. Guidance on how to report climate-related disclosures is found in the Aotearoa New

### Zealand Climate Standards. For CNGP reporting guidance can be found in the Carbon Neutral

Government Programme: A guide to managing your greenhouse gas emissions – measuring, reporting, target-setting and reduction planning.

The emission factors and methods in this guide are for sources common to many New Zealand

### organisations and support the recommended disclosure of GHG emissions consistent with the

### Aotearoa New Zealand Climate Standards (NZCS) and the Carbon Neutral Government Programme (CNGP).

### This guide recognises and supports the Government’s ambition for its target of Net Zero by

### 2050, and the many organisations that have already set, or are looking to set, ambitious

### emission reduction targets aligned with a science-based approach. The Aotearoa New Zealand

Climate Standards developed by the External Reporting Board (XRB) contain disclosure requirements for GHG emissions and targets.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

The information in this guide is not appropriate for use in an emissions trading scheme.
Organisations required to participate in the New Zealand Emissions Trading Scheme (NZ ETS)
need to comply with the scheme-specific reporting requirements. The NZ ETS regulations
determine which emission factors and methods must be used to calculate and report emissions.
Furthermore, this guide is not intended to be an exhaustively detailed explanation of all
practicalities of reporting.

Climate-related disclosures

New Zealand’s climate-related disclosure framework is made up of three climate standards,
referred to as Aotearoa New Zealand Climate Standards (NZCS).

The aim is to support the allocation of capital towards activities that are consistent with a
transition to a low-emissions, climate-resilient future. Climate-related disclosures are mandatory
for over 200 entities in New Zealand, for reporting periods beginning on or after 1 January 2023.
They include disclosure requirements covering governance, strategy, risk management, and
metrics and targets. Metrics and targets have the requirement to disclose gross GHG emissions
in metric tonnes of carbon dioxide equivalent (CO2-e) classified as:

• Scope 1

• Scope 2 (calculated using the location-based method)

• Scope 3

The following information must also be disclosed in relation to the reporting entity’s GHG
emissions:

• a statement describing the standard or standards that GHG emissions have been measured
in accordance with;

• the GHG emissions consolidation approach used: equity share, financial control, or
operational control;

• the source of emission factors and the GWP values used or a reference to the GWP source;

• a summary of specific exclusions of sources, including facilities, operations, or assets with a
justification for their exclusion.

A limited number of adoption provisions apply to Scope 3 emissions.

The Aotearoa New Zealand Climate Standards and Staff Guidance for All Sectors can be found on
the XRB’s website.

Carbon Neutral Government Programme

1
[https://environment.govt.nz/publications/cngp-measuring-and-reporting-ghg-emissions/](https://environment.govt.nz/publications/cngp-measuring-and-reporting-ghg-emissions/).
2

2
Carbon Neural Government Programme accessed via: [https://environment.govt.nz/what-government-isdoing/key-initiatives/carbon-neutral-government-programme/](https://environment.govt.nz/what-government-isdoing/key-initiatives/carbon-neutral-government-programme/).

* * *

# This guide, and the emission factors and methods, are not appropriate for a full life-cycle

# assessment or product carbon foot printing. The factors presented in this guide only include

direct emissions from activities, and do not include all sources of emissions required for a full

# life-cycle assessment. If you want to do a full life-cycle assessment, we recommend using life-

cycle assessment databases and/or software tools. A list of relevant life-cycle inventory databases can be found on the LCANZ website. 3

# Measuring your organisation’s emissions is the first step in the journey to reducing your

# emissions. Developing and implementing a reduction plan is the next important step. The

# New Zealand Government’s first emissions reduction plan was published in May 2022. The

plan is an example of a national scale plan but is not intended to provide guidance for how

# organisations should create their own emission reduction plans. Examples of emission

# reduction plans published by New Zealand corporations are available online.

# Measuring your emissions enables you to set reduction targets, take climate action and report

quantified progress towards your goals. To reach your organisation’s targets see the Ministry’s _Interim guidance for voluntary climate change mitigation._

Users seeking guidance on preparing a regional inventory should refer to the GHG Protocol for Community-scale Greenhouse Gas Emission Inventories.

# If emission factors relevant to your organisation are not included in Measuring emissions:

# A guide for organisations or in Auckland Council’s spend-based emissions report (see

# Appendix D), we suggest using alternatives such as those published by the UK Department for

# Business Energy & Industrial Strategy (BEIS) and the Department for Environment Food & Rural Affairs.

[https://lcanz.org.nz/lca-guidance/lca-resources/#LCI](https://lcanz.org.nz/lca-guidance/lca-resources/#LCI).

Measuring emissions: A guide for organisations: 2023 detailed guide

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1.3. Gases included in the guide

This guide covers the following GHGs: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O),
hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6), nitrogen
4
trifluoride (NF3) and other gases (eg, Montreal Protocol refrigerant gases or medical gases).

(\\mathtt{C O}\_{2})

(\\mathbb{N}\_{2}\\mathbb{O})

({\\mathsf{C H}}\_{4}),

(left({\\mathsf{S F}}\_{6}\\right)

(\\mathsf{N F}\_{3})^{4}

GHGs can trap differing amounts of heat in the atmosphere, meaning they have different
relative impacts on climate change. We apply GWPs to the non-CO2
meaningful comparisons among the gas types compared with CO2
these gases, GHG emissions are commonly expressed as their carbon dioxide equivalent or
CO2-e. The larger the GWP, the more a given gas warms the earth compared to CO2
time period. The time period usually used for GWPs is 100 years to align with UNFCCC
greenhouse gas inventory reporting requirements. This is used throughout the guide.

GHGs can trap differing amounts of heat in the atmosphere, meaning they have different
relative impacts on climate change. We apply GWPs to the non-CO2 gases to enable
meaningful comparisons among the gas types compared with CO2. Where GWPs are applied to
these gases, GHG emissions are commonly expressed as their carbon dioxide equivalent or
-e. The larger the GWP, the more a given gas warms the earth compared to CO2 over that
time period. The time period usually used for GWPs is 100 years to align with UNFCCC
greenhouse gas inventory reporting requirements. This is used throughout the guide.

n o-n0\_{2}

\\mathrm{C O\_{2}}

\\mathrm{C O}e^{-e}

To do this, we multiply the emissions for each non-CO2 gas by its 100-year time-horizon
GWP (GWP100) value – see table 1. The IPCC provides more information on how these factors
are calculated.

\ {0}\_{2}

n o n-C O\_{2}

\\mathsf{G W P}\_{100}\

As of this update to Measuring emissions: A guide for organisations, the 100-year GWPs in the
IPCC Fifth Assessment Report (AR5) are used, as we enter the reporting period for the Paris
Agreement.

Throughout the guide, kilograms (kg) of methane and nitrous oxide are reported in kg CO2-e by
multiplying the actual methane emissions by the GWP of 28 and actual nitrous oxide emissions
by the GWP of 265, as per table 1.

\\mathsf{C{}0\_{2}-e}

The change from AR4 to AR5 GWPs may cause a significant change in some organisations’
inventories, including those that use large quantities of refrigerants, or that use emission
factors with relatively high contributions of methane. For those that see increases or
reductions in their footprints, it would be misleading to interpret this as a true increase or
reduction. It is best practice to recalculate previous inventories based on updated GWPs, to
ensure time series consistency.

Table 1 shows the GWPs for nitrous oxide and methane comparing AR4 and AR5 values. The
GWP of nitrous oxide has decreased by 11.1 per cent and the GWP of methane has increased
by 12 per cent. AR5 GWPs for other gases such as refrigerants are shown in table 7.

Table 1: Global warming potential (GWP) of GHGs (excluding fossil methane),
based on 100-year period

\\mathrm{C{0}\_{2}}

| GHGs | Scientific Formula | GWP(AR4) | GWP(AR5) |
| --- | --- | --- | --- |
| Nitrous oxide | $N\_{2}O$ | 298 | 265 |
| Methane | $CH\_{4}$ | 25 | 28 |
| Carbon dioxide | $CO\_{2}$ | 1 | 1 |

\\mathbb{N}\_{2}

{\\mathsf{C H}}\_{4}

* * *

1.3.1. Kyoto and Montreal protocols and Paris Agreement

5
The Kyoto Protocol, adopted in 1997, operationalised the UNFCCC by committing developed
country parties to limit and reduce GHG emissions in accordance with agreed individual targets.
It includes the following gases: CO2, CH4, N2O, HFCs, PFCs, SF6 and NF3.

{O\_{2}},{C\_{}}{H\_{4}},{N\_{2}}{O}

6
The Montreal Protocol, adopted in 1987, is an international environmental agreement
to protect the ozone layer by phasing out production and consumption of ozone-depleting
substances (ODS). The Montreal Protocol includes chlorofluorocarbons (CFCs),
hydrochlorofluorocarbons (HCFCs), hydrobromofluorocarbons (HBFCs), methyl bromide,
carbon tetrachloride, methyl chloroform and halons. New Zealand prohibits imports of
CFCs and HCFCs as part of our implementation of the protocol.

Many of the ozone depleting substances controlled by the Montreal Protocol are also
powerful greenhouse gases. This, together with the 2016 Kigali Amendment of the Montreal
Protocol to include the phase-down of HFCs, means it has a significant role in mitigating
climate change.

The Paris Agreement, adopted in 2015, commits Parties to the agreement to put forward their
best efforts to limit global temperature rise through nationally determined contributions
(NDCs), and to strengthen these efforts over time. From 2024 onwards, New Zealand’s
Greenhouse Gas Inventory reports under the Paris Agreement will apply the 100-year time
horizon GWPs from the IPCC’s AR5.

1.4. Uncertainties

ISO 14064-1:2018 and the GHG Protocol require consideration of uncertainty: in particular,
assessing and disclosing uncertainty associated with the organisation’s GHG inventory.

• Compared with financial accounting, carbon accounting operates in a more unpredictable,
dynamic and complex environment, where uncertainty is a known and accepted concept.

• Uncertainties associated with GHG inventories can be broadly categorised as scientific
uncertainty and estimation uncertainty.

• Scientific uncertainty arises when the science of the actual emission and/or removal
process is not completely understood. Quantifying such scientific uncertainty is extremely
challenging and is likely beyond the capability of most company inventory programmes.

5
UNFCCC, What is the Kyoto Protocol accessed via: [https://unfccc.int/kyoto\_protocol](https://unfccc.int/kyoto_protocol).

6
UNDP, Montreal Protocol, accessed via: [www.unep.org/ozonaction/who-we-are/about-montrealprotocol](http://www.unep.org/ozonaction/who-we-are/about-montrealprotocol).

* * *

### We have used the following approach to disclose uncertainty, in order of preference.

- Disclose the quantified uncertainty of the data, if known.
- Disclose the qualitative uncertainty if known based on expert judgement from those providing the data.
- Disclose the uncertainty ranges in the IPCC Guidelines if provided.
- Disclose that the uncertainty is unknown.

# 1.5. Standards to follow

### We recommend following ISO 14064-1:2018 or the GHG Protocol. We wrote this guide to align

### with both. Depending on your intended final use and users, we recommend downloading the

### relevant standards and using them in tandem with this guidance:

- ISO 14064-1:2018
  7

### is shorter and more direct than the GHG Protocol. A PDF copy can be purchased.

- The GHG Protocol8 gives more description and context around what to do to produce an inventory. It is free to download. The Corporate Value Chain (Scope 3) Accounting and Reporting Standard is also available. It is a guide for companies to assess their entire value chain emissions impact and identify where to focus reduction activities. These standards provide comprehensive guidance on the core issues of GHG monitoring and reporting at an organisational level, including:
- principles underlying monitoring and reporting
- setting organisational boundaries
- setting reporting boundaries
- establishing a base year
- managing the quality of a GHG inventory
- content of a GHG report.

## 1.5.1. How emission sources are categorised

### The GHG Protocol places emission sources into Scope 1, Scope 2 and Scope 3 activities.

- Scope 1: Direct GHG emissions from sources owned or controlled by the organisation (ie, within the organisational boundary). For example, emissions from combustion of fuel in vehicles owned or controlled by the organisation.
- Scope 2: Indirect GHG emissions from the generation of purchased energy (in the form of electricity, heat or steam) that the organisation uses.
- Scope 3: Other indirect GHG emissions occurring because of the activities of the organisation but generated from sources that it does not own or control (eg, air travel).

### ISO 14064-1:2018 categorises emissions as direct or indirect sources. These categories

### help better describe the activities associated with emissions sources. Choosing the most

7 Published by the International Organization for Standardization. This standard is closely based on the GHG Protocol. Developed jointly by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

Measuring emissions: A guide for organisations: 2023 detailed guide appropriate subcategory in your inventory will enhance your reporting, as well as helping
to translate between ISO Categories and GHG Protocol Scopes. Using categories also helps
to manage double counting of emissions (such as between an electricity generator’s direct
emissions associated with generation and the indirect emissions linked to the user of
that electricity).

The terminology of ‘Categories’ is used in ISO 14064-1:2018, replacing the use of ‘Scopes’.

The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard
goes into more detail, providing a method to enable GHG management of organisations’
value chains. Users should be aware that in this standard, Scope 3 is broken down into 15
‘Categories’. These should not be confused with the Categories outlined in ISO 14064-1:2018.

This guide reports emission factors for direct (Scope 1) and indirect (Scope 2) emissions, and a
limited set of indirect (Scope 3) emissions. Table 2 shows the relationship between the GHG
Protocol Scopes and the ISO categories.

†
Table 2: Emissions by scope, category and source

| Scopes used in the GHG Protocol | ISO Inventory Category | ISO sub-category(Annex B) | GHG Protocol |
| --- | --- | --- | --- |
| 1 | Direct GHG emissions | Stationary combustionMobile combustionProcessFugitiveLand use, land use change,and forestry(LULUCF) | Stationary combustionMobile combustionProcessFugitiveLand use,land use change,and forestry(LULUCF) |
| 1 | Direct GHG removals | ProcessLand use,land use change,and forestry(LULUCF) | ProcessLand use,land use change,and forestry(LULUCF) |
| 2 | Indirect GHG emissions from imported energy | ElectricityEnergy | ElectricityEnergy |
| 3 | Indirect GHG emissions from transportation | Upstream transport and distribution for goodsDownstream transport and distribution for goodsClient and visitor transportBusiness travel | 4\. Upstream transportation and distribution9. Downstream transportation and distribution7. Employee commuting6. Business travel3. Fuel- and energy-related activities |
| 3 | Indirect GHG emissions from products used by the organisation | Purchased goodsCapital goodsWaste disposal(liquid and solid)Equipment leased by reporting organisationServices not described above | 1\. Purchased goods and services2. Capital goods5. Waste generated in operations8. Upstream leased assets1. Purchased goods and services |
| 3 | Indirect GHG emissions associated with use of products from the organisation | Use stage of productDownstream leased assetsEnd-of-life stage of product | 11\. Use of sold product13. Downstream leased assets |
|  |  | Investments | 12\. End-of-life treatment of sold products15. Investments10. Processing of sold products |
| 3 | Indirect GHG emissions from other sources |  | 14\. Franchises |

Note: Depending on your organisation’s reporting and financial boundaries, some emission sources may be either
Scope 1 or Scope 3.

† Spend-based emission factors might be used for some of the indirect emissions where better quality, activity
specific emission factors may be lacking.

- Emissions inventories, in line with the Greenhouse Gas Protocol, report only Kyoto Protocol gases under direct
  (Scope 1) emissions. All non-Kyoto gases, such as the Montreal Protocol refrigerant gases or medical gases, should
  be reported separately as ‘other gases’. The Interactive workbook has been structured on the ISO 14064-1:2018
  standard, which requires all relevant direct (Scope 1) emissions to be reported.

Both the ISO 14064-1:2018 and GHG Corporate Protocol require that organisations calculate
the emissions of each GHG separately and quantify them as carbon dioxide equivalents
(CO2-e). Example calculations in this guide show this format (see also the 2019 Example GHG
Report). While the NZCS does not mandate a single approach for measuring GHG emissions,
the TCFD requires organisations to report in accordance with the GHG Protocol.

* * *

2. How to quantify and report
   GHG emissions

To quantify and report GHG emissions, organisations need data about their activities (for
example, the quantity of fuel used). They can then convert this into information about their
emissions (measured in tonnes of CO2-e) using emission factors.

{\\mathsf C{}}{\_2^{-}mathrm e}}}

An emission factor allows the estimation of GHG emissions from a unit of available activity
data (eg, litres of fuel used). The factors are set out in the Emission factors interactive and the
Emission factors workbook.

CALCULATION METHODOLOGY

E = emissions from the emissions source in kg CO2-e per year

Q = activity data eg, quantity of fuel used
F = emission factor for emissions source

F = emission factor for emissions source

This formula applies to the calculation of both CO2-e emissions and individual carbon dioxide,
methane and nitrous oxide emissions, with the appropriate emission factors applied for F.

The preferred form of data is in the units expressed in the emission factor tables, which results
in the most accurate emission calculation. If the data cannot be collected in this unit, use the
appropriate conversion factors.

A GHG inventory (see section 2.1) contains all applicable emissions for an organisation within a
defined boundary during a set period. A GHG inventory is key to measuring emissions.

A GHG report (see section 2.3) expands on the inventory with context about the organisation,
methods used, as well as analysis of drivers and progress over time. A GHG report is key to
reporting emissions.

Note that the GHG Protocol requires certain information to be reported alongside the GHG
emissions totals if these are reported publicly. If you are planning to make a public GHG
statement claiming conformity with the ISO standard, note that you are also required to
publish a separate GHG report. Organisations that wish to report in line with ISO 14064-1:2018
should also be aware that the standard includes specific requirements about what to include in
the inventory and report.

Organisations that wish to report in line with ISO 14064-1:2018 should be aware that the
standard has specific requirements about what to include in the inventory and report.

With voluntary reporting, it is best practice for organisations to understand their full Scope 3
(value chain) emissions and report material sources.

* * *

2.1. Step-by-step inventory preparation

To prepare an inventory:

• Select the boundaries (organisational and reporting9) and measurement period (ie,
calendar or financial year) you will report against for your organisation, based on the
intended uses of the inventory.

• Collect activity data on each emission source within the boundaries for that period.

• Multiply the activity data by the appropriate emission factor for each emission source and
record the calculation (eg, in a spreadsheet). See the 2019 Example GHG Inventory.

• Produce a GHG report, if applicable. See section 2.3 and the 2019 Example GHG Report.

If this is the first year your organisation has produced an inventory, you can use it as a base
year for measuring the change in emissions over time, as long as the scope and boundaries
represent your usual operations, and that comparable reporting is used in future years. Both
the ISO 14064-1:2018 and GHG Protocol allow a base year to be quantified using an average of
several years. This can be useful as a method of smoothing out unusual fluctuations when a
single year’s estimate is not representative of normal activity.

Ensuring time series consistency is central to the GHG inventory because it provides
information on the emissions trends for your organisation. All emissions estimates in a time
series should be estimated consistently. This means that the same methods and data sources
should be used across all years covered by the GHG inventory. Using different methods and
data in a time series will mask the trend and will not reflect real changes in emissions. To
ensure the representativeness of your base year GHG inventory, therefore, it is good practice
to undertake a base year review and recalculate the time series to account for any changes
that have occurred due to:
a structural change in your reporting or organisational boundary

• a structural change in your reporting or organisational boundary

• a change or refinement to calculation methodologies or emission factors, or

• the discovery of an error or cumulative errors in your activity data.

Any base year and time series recalculations should be documented in subsequent inventories.

If historic emission factors have changed, we suggest providing these figures in the document
itself, or making them available elsewhere.

For some organisations, certain GHG emissions may contribute such a small portion of the
inventory that they make up less than (for instance) 1 per cent of the total inventory. These
are known as de minimis10 and may be excluded from the total inventory, provided that the
total of excluded emissions does not exceed the materiality11 threshold set by your organisation.
For example, if using an overall materiality threshold of 5 per cent, the total of all emission
sources excluded as de minimis must not exceed 5 per cent of the inventory. Typically, an
organisation estimates any emissions considered de minimis using simplified methods to justify
the classification. It is important these are transparently documented and justified. Often, you
only need to re-estimate excluded emissions in subsequent years if the assumptions change.

9
See Glossary for definitions.

10
See Glossary for definition.
11

11
See Glossary for definition.

* * *

However, if the user needs to report into a particular programme or satisfy an intended use or
user, they may decide to, or be required to, include de minimis activities. Under the NZCS,
information is considered to be ‘significant’ or ‘material’ if omitting, misstating or obscuring it
could reasonably be expected to influence decisions that primary users make on the basis of
those climate-related disclosures.

2.2. Using the emission factors

Emission factors rely on historical data. This version of the guidance is largely based on New
Zealand’s Greenhouse Gas Inventory 1990–2021 as this was the latest complete set of data
available. We intend to update these emissions factors annually, when more recent data is
available.

If you use the Interactive workbook, input your activity data and the emission factors will
be applied automatically. If you do not use the Interactive workbook, simplified example
calculations are provided throughout section 4 to demonstrate how to use the emission
12
factors.

Most organisations reporting voluntarily do so each calendar year or financial year. However,
the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021
(CRD) and the CNGP requires reporting based on financial year. Most commonly, a single year
serves as their base year. However, it is also possible to choose an average of annual emissions
over several consecutive years as a base year.

The emission factors in this guide are:

• default factors, used in the absence of better company-specific or industry-specific
information.

• consistent with the reporting requirements of ISO 14064-1:2018 and the GHG Protocol

• aligned with New Zealand’s Greenhouse Gas Inventory 1990–2021

• presented in kg CO2-e per unit. Under the reporting requirements of ISO 14064-1:2018
and the GHG Protocol, GHG emissions should be reported in tonnes CO2-e. However,
many emission factors are too small to be reported meaningfully in tonnes. Dividing by
1,000 converts kg to tonnes (see example calculations on the following pages).

\\mathsf{C O}\_{2}e^{-}

\\mathsf{C{}}\_{2^e-

Carbon dioxide emission factors are based on the carbon and energy content of a fuel.
Therefore, the carbon dioxide emissions remain constant irrespective of how a fuel is
combusted.

12
The emission factors in the example calculations within this document, the Emission factors summary and
the Emission factors workbook are rounded. In the Interactive workbook they are not. For this reason, you
may notice small discrepancies between the answers in the example calculations and the answers
provided in the Interactive workbook.

* * *

Non-carbon dioxide emissions (eg, methane and nitrous oxide) and emission factors depend
13
on the way the fuel is combusted. To reflect this variability, the guide provides uncertainty
estimates for direct (Scope 1) emission factors. Table 3 presents separate carbon dioxide
equivalent emission factors for residential, commercial and industrial users. It follows the
14
IPCC guidelines for combustion and adopts the uncertainties.

We derived these emission factors primarily from technical information published by
New Zealand government agencies. Each section below provides the source for each
emission factor and describes how we derived the factors.

2.3. Producing a GHG report

A full GHG report provides context to the GHG inventory by including information about the
organisation, comparing annual inventories, discussing significant changes to emissions, listing
excluded emissions, and stating the methods and references for the calculations.

A GHG REPORT

To compile a full GHG report, organisations should include:

• a description of the organisation

• the person or entity responsible for the report

• a description of the inventory boundaries

‒ organisational boundary

‒ reporting boundary

‒ measurement period

• the chosen base year (initial measurement period for comparing annual results)

• emissions (and removals where appropriate) for all GHGs, separately reported in metric
tonnes CO2-e

{\\mathrm{C O}}\_{2-e}

• emissions separated by scope

‒ total Scope 1 and 2 emissions

‒ total and specified Scope 3 emissions

• a time series of emissions results from base year to present year

• significant changes to the inventory, including in the context of triggering any base year
recalculations

• the methodologies for calculating emissions, and references to key data sources

• impacts of uncertainty on the inventory

• any specific exclusions of sources, facilities or operations.

13
For example, the methane and nitrous oxide emission factors for diesel used for industrial heating are
different from the methane and nitrous oxide emission factors for diesel used in vehicles.
14

14
2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 2, Chapter 2.

* * *

# 2.4. Assurance and verification

### Seeking independent15 third-party assurance of your inventory is a key component of a

### responsible reporting approach. Obtaining assurance means to appoint an independent

### practitioner to undertake a selection of procedures to enable them to express an opinion or

### conclusion of your organisation’s reported statement and is intended to increase the

### confidence that users can place on the reported information.

### There are differing levels of assurance which result in different types of reports. Reasonable

### assurance is the highest level of assurance, where your assurance practitioner will perform

procedures to enable them to state, in their opinion, that the subject matter is not materially

### misstated. Limited assurance provides a lower level of assurance, where the assurance

### practitioner will perform fewer procedures comparative to reasonable assurance. A limited

assurance conclusion will state nothing has come to the assurance practitioner’s attention which indicates the information is materially misstated.

### It is recommended that you speak to an assurance provider about your GHG data quality,

### available evidence and the level of assurance you require. Many assurance providers also

### provide pre-assurance or an assurance gap analysis, with the aim of providing you with a

### preliminary assessment of whether the pre-conditions to an assurance engagement are met

### and feedback ahead of formal assurance. The purpose of pre-assurance is to prepare the

reporter for attaining assurance, though it will not to provide guidance on whether or not assurance will be attained.

### If you are a Climate Reporting Entity (CRE) under the Financial Sector (Climate-related

### Disclosures and Other Matters) Amendment Act 2021 (CRD) or required to report under the

### Carbon Neutral Government Programme (CNGP), specific assurance requirements apply:

- If your organisation is a covered entity under the Financial Markets Conduct Act, as amended by the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (the FMC Act as amended), you are required to obtain third-party assurance in relation to the parts of your climate statement that relate to GHG emissions for periods that end on or after 27 October 2024. For more detail, please see (Assurance, XRB). If your organisation is a participant to the CNGP, please note that you must seek assurance from an independent third-party annually. Please see the CNGP guide to measuring and reporting greenhouse gas emissions for more information.

## 2.4.1 Choosing an assurance provider

If you are seeking independent assurance over your GHG disclosures, consider the following factors when choosing a verifier:

- independence and objectivity
- sufficient skills, with previous experience in GHG inventory verifications or assurance
- competence and understanding of GHG reporting/accounting standards and frameworks
  An independent assurer or verifier is an organisation or person that has not assisted in the calculation of the emission inventory in any way and does not provide a tool for the calculation of these emissions.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

- can carry out GHG inventory assurance in accordance with applicable assurance standards. ISAE 3410 and ISO 14064-3:2019 are widely used for the assurance or verification of GHG emissions reports. One or the other of these standards should be used. − ISAE standard – free to download. − ISO standard – there is a download charge.

# ISO 14064-3:2019 uses the terms ‘validation’ and ‘verification’, whereas ISAE 3410 uses

‘assurance’. However, assurance engagements undertaken in accordance with the two international assurance standards include the same, or substantively similar, procedures.

# The topic of assurance over GHG reports and providers of such assurance is currently evolving

in New Zealand. At the time of publication of this guide, the Ministry of Business, Innovation

# and Employment had not issued its decision following feedback on the licensing regime

# consultation for assurance providers. We recommend that organisations regularly review

# developments in this area. See the Ministry of Business, Innovation and Employment’s

# Assurance over climate-related disclosures: occupational regulation and expanding the scope of assurance.

# We also recommend that organisations covered by the CRD monitor developments of the XRB,

# following its consultation on assurance of GHG emissions disclosures.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

# 3\. Fuel emission factors

### Fuel can be categorised by its end-use, i.e., either stationary combustion or transport. This

### section also includes biofuels and the transmission and distribution losses for reticulated natural gas.

### In line with the reporting requirements of ISO 14064-1:2018 and the GHG Protocol, we provide

emission factors for direct (Scope 1) sources to allow separate estimation of carbon dioxide, methane and nitrous oxide emissions calculations.

## 3.1. Overview of changes since previous update

### The fuel emissions factors are based on data from New Zealand’s Greenhouse Gas Inventory

### 1990–2021. With the change to AR5 values, all fuels have changed since the previous update,

### but these changes are not large. Fossil-based fuels changed between -2.5 and +1.5 per cent.

Biogenic CO2 emissions for biofuels and biomass are now reported under the new column heading Biogenic CO2 (previously under CO2).

### Bioethanol Increased because the Guidance 2022 used the T CH4/TJ and T N2O/TJ emission

factors for fuel oil, instead of bioethanol. As a result, the CH4 factor is 6.3x higher and the N2O

### factor is 13x higher.

### Biodiesel Increased because the Guidance 2022 used the T CH4/TJ and T N2O/TJ emission

factors for fuel oil, instead of bioethanol. As a result, the CH4 factor is 6.3x higher and the N2O

### factor is 6.5x higher.

**Wood – Residential Increased by 9 per cent, because in the Guidance 2022 the T CH4**/TJ emission factor was incorrect by a factor of 10. This is not likely to be a commonly reported

### emissions source for organisational inventories.

## 3.2. Stationary combustion fuel

Stationary combustion fuels are burnt in a fixed unit or asset, such as a boiler. Direct (Scope 1)

### emissions occur from the combustion of fuels within equipment owned or controlled by the

### reporting organisation. If the organisation does not own or control the assets where

combustion takes place, then these emissions are indirect (Scope 3) emissions. For more information see section 1.5.1.

Table 3 contains emission factors for common fuels used for stationary combustion in New

### Zealand. The Ministry of Business, Innovation and Employment (MBIE) provided the emission

factors and supporting data. The same data were used in New Zealand’s Greenhouse Gas _Inventory 1990–2021._

Sectors for consumption statistics are based on Australian and New Zealand Standard Industrial Classification (ANZSIC) codes.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Residential use emission factors are for fuel used primarily at residential properties.
Commercial use is for fuels used at properties or sites where commercial activities take place.
Industrial use emission factors can be applied where combustion takes place at sites where
there are industrial processes or within engines that support industrial activities.

Table 3: Emission factors for the stationary combustion of fuels

| Emission source | Unit | kgCO2-e/unit | kgCO2/unit | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) | Uncertainties |
| --- | --- | --- | --- | --- | --- | --- |
| Residential use |  |  |  |  |  |  |
| Coal-Default | kg | 2.12 | 1.95 | 0.169 | 0.00800 | 4.9% |
| Coal-Bituminous | kg | 2.88 | 2.64 | 0.236 | 0.0112 | 4.8% |
| Coal-Sub-bituminous | kg | 2.17 | 1.99 | 0.173 | 0.00817 | 4.8% |
| Coal-Lignite | kg | 1.55 | 1.42 | 0.122 | 0.00576 | 4.8% |
| Commercial use |  |  |  |  |  |  |
| Coal-Default | kg | 2.01 | 1.99 | 0.00580 | 0.00823 | 3.5% |
| Coal-Bituminous | kg | 2.66 | 2.64 | 0.00787 | 0.0112 | 3.5% |
| Coal-Sub-bituminous | kg | 2.00 | 1.99 | 0.00576 | 0.00817 | 3.5% |
| Coal-Lignite | kg | 1.43 | 1.42 | 0.00406 | 0.00576 | 3.5% |
| Diesel | litre | 2.69 | 2.67 | 0.0102 | 0.00581 | 0.5% |
| LPG | kg | 2.97 | 2.96 | 0.00665 | 0.00126 | 0.5% |
| Heavy fuel oil | litre | 3.00 | 2.99 | 0.0108 | 0.00615 | 0.5% |
| Light fuel oil | litre | 2.97 | 2.95 | 0.0108 | 0.00611 | 0.5% |
| Natural gas | kWh | 0.194 | 0.193 | 0.0005 | 0.00009 | 2.4% |
| GJ | 53.8 | 53.6 | 0.126 | 0.0239 | 2.4% |  |
| Industrial use |  |  |  |  |  |  |
| Coal-Default | kg | 1.96 | 1.94 | 0.00564 | 0.00801 | 3.5% |
| Coal-Bituminous | kg | 2.66 | 2.64 | 0.00787 | 0.0112 | 3.5% |
| Coal-Sub-bituminous | kg | 2.00 | 1.99 | 0.00576 | 0.00817 | 3.5% |
| Coal-Lignite | kg | 1.43 | 1.42 | 0.00406 | 0.00576 | 3.5% |
| Diesel | litre | 2.68 | 2.67 | 0.00307 | 0.00581 | 0.5% |
| LPG | kg | 2.97 | 2.96 | 0.00133 | 0.00126 | 0.5% |
| Heavy fuel oil | litre | 3.00 | 2.99 | 0.00325 | 0.00615 | 0.5% |
| Light fuel oil | litre | 2.96 | 2.95 | 0.00323 | 0.00611 | 0.5% |
| Natural gas | kWh | 0.193 | 0.193 | 0.00009 | 0.00009 | 2.4% |
| GJ | 53.7 | 53.6 | 0.0252 | 0.0239 | 2.4% |  |

Notes: Commercial and industrial classifications are based on standard classification.16

Use the default coal emission factor if it is not possible to identify the type of coal.
Convert LPG-use data in litres to kilograms by multiplying by the specific gravity of 0.536 kg/litre.

Convert LPG-use data in litres to kilograms by multiplying by the specific gravity of 0.536 kg/litre.

16
ANZSIC – Australian and New Zealand Standard Industrial Classification.

* * *

3.2.1. GHG inventory development

To calculate stationary combustion fuel emissions, first collect data on the quantity of fuel
used, and then multiply this by the appropriate emission factor from the table. Applying the
equation E = Q x F (section 2), this means:

E=Q\\times F

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of fuel used (unit)

\\mathsf{C{}}\_{2^e-e}

Q = quantity of fuel used (unit)
F = appropriate emission factors from table 3.

F = appropriate emission factors from table 3.

Organisations typically report emissions using data on the amount of fuel used during the
reporting period.

STATIONARY COMBUSTION: EXAMPLE CALCULATION

An organisation uses 1,400 kg of LPG to heat an office building in the reporting year.

| CO2 emissions | = |
| --- | --- |
| CH4 emissions | = |
| N2O emissions | = |
| Total CO2-e emissions | = |

| $1,400\\times2.96 | =4,144kgCO\_{2}$ |
| --- | --- |
| $1,400\\times0.00665 | =9.31kgCO\_{2}-e |
| 1,400\\times0.00126 | =1.764kgCO\_{2}-e |
| 1,400\\times2.97 | =4,158kgCO\_{2}-e |

\\mathrm{C O}\_{2}

Note: Numbers may not add due to rounding.

3.2.2. Emission factor derivation methodology

We derived the kg CO2-e per activity unit emission factors supplied in table 3 using
calorific values and emission factors for tonnes (t) of gas per terajoule (TJ). The calorific
values are in Appendix A: Derivation of fuel emission factors alongside further information
on the methodology.

{\\mathrm O}\_{2^{-}epsilon

3.2.3. Assumptions, limitations and uncertainties

We derived the kg CO2-e per activity unit emission factors in table 3 using calorific values,
listed in Appendix A: Derivation of fuel emission factors.

\\mathsf{C{}}}{\\mathsf{C}}\\mathrm{-},quad

For a breakdown of the uncertainty by gas type see the Emission factors workbook.

The emission factors above account for the direct (Scope 1) emissions from fuel combustion.
They are not full fuel-cycle emission factors and do not incorporate indirect (Scope 3)
emissions associated with the extraction, production and transport of the fuel.

* * *

3.3. Transport fuel

Transport fuels are used in an engine to move a vehicle. Table 4 lists the emission factors.

Table 4: Transport fuel emission factors

| Fuel type | Unit | kgCO2-e/unit | kgCO2/unit | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) | Uncertainties |
| --- | --- | --- | --- | --- | --- | --- |
| Transport fuels |  |  |  |  |  |  |
| Regular petrol | litre | 2.46 | 2.35 | 0.0309 | 0.0710 | 1.8% |
| Premium petrol | litre | 2.46 | 2.36 | 0.0309 | 0.0709 | 1.8% |
| Diesel | litre | 2.71 | 2.67 | 0.00399 | 0.0378 | 1.8% |
| LPG | litre | 1.62 | 1.57 | 0.0438 | 0.00134 | 0.9% |
| Heavy fuel oil | litre | 3.02 | 2.99 | 0.00759 | 0.0205 | 1.3% |
| Light fuel oil | litre | 2.98 | 2.95 | 0.00753 | 0.0204 | 0.6% |
| Aviation fuel (kerosene) | GJ | 68.8 | 68.3 | 0.0133 | 0.503 | 0.6% |
| litre | 2.56 | 2.54 | 0.0005 | 0.0187 | 0.1% |  |
| Aviation gas | GJ | 66.4 | 65.9 | 0.0133 | 0.504 | 0.1% |
| litre | 2.25 | 2.23 | 0.0005 | 0.0171 | 0.1% |  |

Notes: No estimates are available for marine diesel as Marsden Point oil refinery has stopped making the marine
diesel blend. If an organisation was using marine diesel, it is now likely to be using light fuel oil; use the
corresponding emission factor for light fuel oil instead.

These petrol emission factors may be different from those in the ETS regulations.17

To calculate transport fuel emissions, first collect data on the quantity of fuel, and then
multiply this by the appropriate emission factor from the table. Applying the equation
E = Q x F (section 2), this means:

E=Q\\times F

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of fuel used (unit)

{\\mathsf C{O}}\_{2^e{-}e}

Q = quantity of fuel used (unit)
F = appropriate emission factors from table 4

F = appropriate emission factors from table 4

All organisations across sectors typically report emissions using data on the amount of fuel
used during the reporting period. Quantified units of fuel weight or volume (commonly in
litres) are preferable. If this information is unavailable see section 3.3.2.

* * *

TRANSPORT FUEL: EXAMPLE CALCULATION

An organisation has 15 petrol vehicles. They use a total of 40,000 litres of regular petrol in the
reporting year.

| $CO\_{2}$ emissions | =40,000× |
| --- | --- |
| CH\_{4}$ emissions | =40,000× |
| N\_{2}O$ emissions | =40,000× |
| Total CO\_{2}-e emissions | =40,000× |

| 2.35 | = 94,000 kg CO2 |
| --- | --- |
| 0.0309 | = 1,236 kg CO2-e |
| 0.0710 | = 2,840 kg CO2-e |
| 2.46 | = 98,400 kg CO2-e |

\\begin{array}{ccccccc}{{}}&{{}}&{{\\\\\\\\\\\\\\\\\\=\\mathrm{40,OOO}\\times 2.35}}&{{}}&{{}}&{{=\\mathrm0,0OOO\\times 2.35}}&{{}}&{{=}}&{{94,\\mathrm{OOO\\kog\\CO}}}&{{}}&{{=\\0\\mathrm{}{,}}}&{{}}&{{}}&{{=\\mathrm{94,OOO\\times g\\CO}}}&{{}}&{{=mathrm{}\\0mathrm9,0OO\\times 2.35}}&{{}}&{{=mathrm{}\\994,\\mathrm{OOO\\times 2.35}}}&{{}}&{{\\mathrm{}=\\94,\\mathrm{OOO\\gCO2}}}&{{}}&{{

\\begin{array}{r l r l r l r}{{}&&{{}\ }&{\ }\ {array l}{{\\tt{C H a\ e r r i s s i o n s}}}&{}&{}&{}&{{}=40,{\\tt{0}}{0}{\\tt{0}}{\\tt{0}}\\times0.0309}&{}&{}&{{}=1,236\ \\mathrm{k g\ C O\_{2}\ {\\tt{0}}{{\\tt{0}}}{\\tt{0}}{\\tt{0}}{\\tt{0}}}}&{}&{{}=1,236\ \\mathrm{k g\ C C\_{2}\ {\\tt{0}}{\\tt{0}}{\\tt{0}}{\\tt{0}}}}&{}&{{}=1,236\ \\mathrm{k g\ C C\_{2}{tt{0}}{\\tt{0}}}{\\tt{{0}}}{\\tt{\ {0}}}}&{}&{{}=1,236\ \\mathrm{k g\ C C\_2{ _}\ \ mathrm e_{}\ {{tt00}}}{{\\tt{0}}{\\tt{0}}}}&{}&{{}=1,236\ \\mathrm{k g\ C\_{2}\ \\mathrm{e g\_{2}\_mathrm{e e e}}}}\\end{array}

N\_{2}O

=2.840k g O\_{2}-e

\\begin{array}{r l r l r l r}{{\\sf T o t a l ~~C O2-e~~ i r m i s s i o n s}}&{{&}==40,{\\sf O O O}\\times2.46}&{{}}&{=98,400 ~~{\\sf G g}~~{{\\sf C O}} _{-}^{-6}}&{}&{=99,400~{\\sf G g}~~{{\\sf C O}}_{-}^{-6}}&{}&{=99,}0&{-9.,}&{}&{{}=99,}&{}&{=99,}0&{-9.,}&{}&{{}=99,}&{}&{=99,}0&{-9.,}&{}&{{}=99,}&{}&{=99,}9&{-9.,}&{}&{=99,}9&{-9,,}&{}&{{}=99,}&{}&{=99,}9&{-9.,}&{}&{=99,}&{}}&{}&{{=99,}}&{{}}{\ \ }&{}&{=9.,}&{}&{}&{=9.}&{{}=9,,}&{}&{{}=9,,}&{}&{}&{=9.}&{}&{{}=9,,}&{}&{}&{=9.}&{}&{{}=9,,}&{}&{}&{}&{=..}&{}&{}&{}&{}}{}&{}&{=..}\ {}&{}&{}&{{}}&{}\ {{}}\\end{array}

Note: Numbers may not add due to rounding.

3.3.2 When no fuel data are available

If your records only provide information on kilometres (km) travelled, and you do not have
information on fuel use, see section 7: Travel emission factors. Factors such as individual
vehicle fuel efficiency and driving efficiency mean that kilometre-based estimates of carbon
dioxide equivalent emissions are less accurate than calculating emissions based on fuel-use
data. Therefore, only use the emission factors based on distance travelled if information on
fuel use is not available.

Calculating transport fuel based on dollars spent is less accurate and should only be applied to
taxis. See section 7.2

3.3.3 Emission factor derivation methodology

We applied the same methodology to the transport fuels that we used to calculate the
stationary combustion fuels, using the raw data in table 4. The fuel properties of kerosene and
aviation gas are 0.0371 and 0.0388 litres per GJ respectively.

3.3.4 Assumptions, limitations and uncertainties

We derived the kg CO2-e per activity unit emission factors in table 3 using calorific values. All
emission factors incorporate relevant oxidation factors sourced from the 2006 IPCC Guidelines
for National Greenhouse Gas Inventories.

3.4. Biofuels and biomass

\\mathsf{C{}}\_{2^{-}e}

\\mathrm{C{0}\_{2}}

{\\sf C{H}}\_{4}

As with the fuels for stationary combustion, these emission factors are not full fuel-cycle
emission factors and do not incorporate the indirect (Scope 3) emissions associated with the
extraction, production and transport of the fuel.

\ {0}\_{2}

N

* * *

Organisations should calculate and report these gases as is done at the national level according
18
to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.

Table 5 details the emission conversion factors for the GHG emissions from the combustion
of biofuels.

Table 5: Biofuels and biomass emission factors

| Biofuel type | Unit | kgCO2-e/unit | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) | BiogenickgCO2/unit | Uncertainties |
| --- | --- | --- | --- | --- | --- | --- |
| Biofuel |  |  |  |  |  |  |
| Bioethanol | GJ | 3.89 | 0.778 | 3.11 | 99.1 | 0.05% |
| litre | 0.0917 | 0.0184 | 0.0733 | 2.34 | 0.05% |  |
| Biodiesel | GJ | 0.963 | 0.327 | 0.636 | 43.6 | 0.05% |
| litre | 0.0351 | 0.0119 | 0.0232 | 1.59 | 0.05% |  |
| Wood-Residential | kg | 0.0729 | 0.0647 | 0.00817 | 0.862 | 36.26% |
| Wood-Industrial | kg | 0.0146 | 0.00647 | 0.00817 | 0.862 | 43.68% |

Notes

The guide does not expect many commercial or industrial users will burn wood in fireplaces, but this emission factor
has been provided for completeness. It is the default residential emission factor.

The total CO2-e emission factor for biofuels and biomass only includes methane and nitrous oxide emissions. This is
based on ISO 14064-1:2018 and the GHG Protocol reporting requirements for combustion of biomass as direct
(Scope 1) emissions. Carbon dioxide emissions from the combustion of biologically sequestered carbon are reported
separately.

{sf O O}\_{2}.

3.4.1. GHG inventory development

Note that although the direct (Scope 1) carbon dioxide emissions of biomass combustion are
considered carbon neutral over the short-term carbon cycle, organisations should still report
19
the carbon dioxide released through biofuel and biomass combustion.

Calculate the carbon dioxide emissions in the same way as the direct emissions. Then, instead
of including them within the emissions total (where CH4 and N2O gases are reported), list
them as a separate line item called ‘biogenic emissions’. This ensures the organisation is
transparent regarding all potential sources of carbon dioxide from its activities.

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of fuel used (unit)

Q = quantity of fuel used (unit)
F = appropriate emission factors from table 5

{\\tt C{O}}\_{2}e{\\tt{-}}}

= appropriate emission factors from table 5

18
2006 Guidelines for Greenhouse Gas Inventories, Volume 2, Energy, accessed via:
[www.ipcc-nggip.iges.or.jp/public/2006gl/vol2.html](http://www.ipcc-nggip.iges.or.jp/public/2006gl/vol2.html).

19
The GHG Protocol guidance on this is accessed via:
[https://ghgprotocol.org/sites/default/files/Stationary\_Combustion\_Guidance\_final\_1.pdf](https://ghgprotocol.org/sites/default/files/Stationary_Combustion_Guidance_final_1.pdf).

* * *

The equation used is:

𝑋𝑋% 𝑏𝑏𝑏𝑏𝑏𝑐𝑏𝑑𝑏𝑏𝑏𝑐𝑏𝑏 𝑏𝑏𝑏𝑏𝑏𝑐𝑏𝑏𝑏𝑏 𝑒𝑒 𝑚𝑚𝑚𝑚 𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓 =
(𝑋𝑋% × pure 𝑏𝑏𝑏𝑏𝑏𝑐𝑏𝑑𝑏𝑏𝑏𝑐𝑏𝑏 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓) + \[(1 − 𝑋𝑋%) ×\
𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓\]

BIOFUELS AND BIOMASS: EXAMPLE CALCULATION

An organisation uses 100 per cent biofuel in five vehicles. They use 7,000 litres of biodiesel in
the reporting year.

{\\begin{array}{l l r l}{{\\mathrm{C O\_{2}m i i s i i o s s}}}&&{=7.000\\times0.00}&&{=0.00{\\mathrm{ ~~k o~~ G O\_2 ~~}}}\ {{\\mathrm{C H\_e i i s t i o n5}}}&&{=7.000\\times0.0119}&&{=8.33,{\\mathrm{k~~ g o ~~C\_{2}~~ e}}}\ {{\\mathrm{C H\_e i i i s t i o n ~~}}}&&{=7.000\\times0.0323}&&{=1.644,{\\mathrm{k g~~ C O\_2-e}}}\ &{{\\mathrm{C H\_{1}e i i n l S g}o}}&&{=7.7000times0.0311}&&{=166.76,{\\mathrm{E e ~~C\_2~~ e ~~e r~~ r e g r o t t e d ~~a s}}}\ &{{\\mathrm{C H\_{1}2e e i i s t o n s~~}}}&&{=5.7000\\times0.0331}&&{=5\ 69,{{\\mathrm{C O ~~C\_2}~~ e e}}}\ &{{\\mathrm{C H\_{2} ~~e e i s s i s i o n s~~}}}&&{=7.1300,159}&&{=11.30\ ,{\\mathrm{E G ~~O\_{2}~~(}}r e p o r t e d ~~s e~~ s e p a r a t i l}}\\end{array}}

An organisation wants to report on its Scope 1 fuel emissions (in kg CO2-e/litre) from a specific
biodiesel blend of 10 per cent. It is known that:

\\mathrm{C O\_{2}e/l i t r e}

{\\sf m i n e r a l\ d i e s e l\ e r m i s s i o n\ f a c t o r\ \ \ \ \ \ \ \ \ =2.72\ k{\\cal C}{\\cal C}{\\cal O}\_{2^{-}}}{\\sf e//l i t r e}

Therefore, 10 per cent biodiesel blend emission factor =

\ {\ (1096\\times0.0351)+\ \[(1\ -1096)\\times2.72\]}\ \ \ =2.4515\ {\\mathrm{k g ~~C O\_{2}-e/l i t r e~~ b i i f u e l ~~b l e n d o r~~}}

Note: Numbers may not add due to rounding.

We applied the same methodology used to calculate the stationary combustion fuels to the
biofuels, using the raw data in Appendix A: Derivation of fuel emission factors.

3.4.3. Assumptions, limitations and uncertainties

Natural gas reticulation losses decreased by 38 per cent, due to a change in calculation
methodology from the 2022 Guidance.

For transmission, the fugitive emissions from vented gas and burned gas were previously
included but were expanded in 2023 to include fugitive emissions from industry assets.

* * *

Distribution fugitive emissions were previously estimated on international default factors but
have moved to facility-level estimates of emission factors.

Reticulated gases are delivered via a piped gas system. Users should be aware what type of
reticulated gas they are receiving: natural gas or liquefied petroleum gas (LPG).

Fugitive emissions from reticulated natural gas transmission and distribution losses only fall
under Scope 1 for specific sectors (eg, gas distribution businesses).

If an organisation consumes reticulated gas eg, for cooking (as shown in the example
calculation under 3.5.1) related natural gas transmission and distribution losses emissions
would fall under Scope 3/Category 3. See page 41, the GHG Protocol Corporate Value Chain
(Scope 3) Accounting and Reporting Standard.

Reticulated LPG is supplied in parts of Canterbury and Otago only (natural gas is not available
in the South Island). The guide assumes there are no transmission and distribution losses from
reticulated LPG due to the chemical composition of the gas. As LPG is a mixture of propane and
butane, it does not emit fugitive greenhouse gases.

The emission factor for reticulated natural gas transmission and distribution losses accounts
for fugitive emissions from the transmission and distribution system for natural gas. These
emissions occur during the delivery of the gas to the end user.

Table 6 details the emission factors for the transmission and distribution losses for reticulated
natural gas. These represent an estimate of the average amount of carbon dioxide equivalents
emitted from losses associated with the delivery (transmission and distribution) of each unit
of gas consumed through local distribution networks in 2018. They are average figures and
therefore make no allowance for distance from off-take point, or other factors that may vary
between individual consumers.

Table 6: Transmission and distribution loss emission factors for natural gas

| Transmission and distribution losses source | Unit | kgCO2-e/unit | kgCO2/unit | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| Natural gas used | kWh | 0.00713 | 0.00006 | 0.00707 | n/a |
| GJ | 1.98 | 0.0160 | 1.96 | n/a |  |

3.6. GHG inventory development

To calculate the emissions from transmission and distribution losses, organisations should first
collect data on the quantity of natural gas used and then multiply this by the emission factors
for each gas. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of fuel used (unit)

\\mathsf{C O}\_{2}\\mathrm{-e}

Q = quantity of fuel used (unit)
F = appropriate emission factors from table 6

F = appropriate emission factors from table 6

* * *

TRANSMISSION AND DISTRIBUTION LOSSES: EXAMPLE CALCULATION

An organisation uses 800 gigajoules of distributed natural gas in the reporting period.

| $CO\_{2}$ emissions | =800×0.016 | =12.8kgCO\_{2}$ |
| --- | --- | --- |
| $CH\_{4}$ emissions | =800×1.96 | =1,568kgCO\_{2}-e}$ |
| $N\_{2}O$ emissions | =800×0.00 | =0kgCO\_{2}-e}$ |
| Total CO\_{2}-e emissions | =800×1.98 | =1,584kgCO\_{2}-e}$ |

{\\mathrm{C O}}\_{2-e}

Note: Numbers may not add due to rounding.

3.6.1. Emission factor derivation methodology

MBIE provided data on losses from transmission and distribution. The fugitive losses of natural
gas are predominantly methane but include a component of carbon dioxide. The methodology
was revised to be based on higher quality estimates from Firstgas on fugitive emissions.

Transmission emission estimates were modelled to include vented gas, own use gas and
fugitive emissions from assets and work undertaken.

For distribution, an emissions estimate model using a best practice MarcoGaz template was
applied, along with internationally published emission rates (American Petroleum Institute
Compendium of emissions rates) combined with company specific asset values. This is
complemented by annual asset level leakage measurements.

3.6.2. Assumptions, limitations and uncertainties

The guide assumes there are no transmission and distribution losses from reticulated LPG.

Emissions from transmission and distribution of natural gas have moved to a higher quality
estimation method in this guide. This still requires modelling those fugitive emissions, and
therefore uncertainty remains in the estimate.

* * *

# 4\. Refrigerant and other gases: emission factors

## 4.1. Overview of changes since previous update

This guide includes the 100-year global warming potentials (GWPs) of gases reported under the Paris Agreement and the Montreal Protocol.

We use the GWPs published in the IPCC Fifth Assessment Report (IPCC AR5) in this update. This is a change from 2022, which used the IPCC AR4 values where available. Almost all changes in GWP are less than 20 per cent, although there are some significant changes in some gases. The

### largest reduction was in methyl bromide (decreasing by 60 per cent) and the largest increase

### was seen in HFE-356pcc3 (increasing by 275 per cent). Only six refrigerants remained unchanged.

## 4.2. Refrigerant use

### GHG emissions from HFCs are associated with unintentional leaks and spills from refrigeration

### units, HVAC systems, air conditioners and heat pumps. Quantities of HFCs in a GHG inventory

may be small, but HFCs have very high GWPs so emissions from this source may be material. Also, emissions associated with this sector have grown significantly as they replace ozone depleting chemicals such as CFCs and HCFCs.

### The list of refrigerant gases is continuously evolving with technology and scientific knowledge.

We note that if a known gas is not listed in this guide, it does not imply there is no impact.

### Emissions from HFCs are determined by estimating refrigerant equipment leakage and

### multiplying the leaked amount by the GWP of that refrigerant. There are three methods

### depending on the data available – see section 4.3.1-4.3.4.

### If you consider it likely that emissions from refrigerant equipment and leakage are a significant

proportion of your total emissions (eg, greater than 5 per cent), include them in your GHG inventory. You may need to carry out a preliminary screening test to determine if this is a material source.

### If the reporting organisation owns or controls the refrigeration units, emissions from

### refrigeration are direct (Scope 1). If the organisation leases the unit, associated emissions

### should be reported under indirect (Scope 3) emissions.

## 4.3. Global warming potentials (GWPs) of refrigerants and other GHGs

Table 7 details the GWPs of the refrigerants included in this section. The GWP is effectively

the emission factor for each unit of refrigerant gas lost to the atmosphere. The guide uses

### the 100 year GWPs from the IPCC’s Fifth Assessment Report to ensure consistency with the

### New Zealand Greenhouse Gas Inventory 1990–2021.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Some refrigerants are a mixture (or blend) of gases. If you know the blend composition, you
can calculate the GWP based on the percentage mass of each gas. Alternatively, for the AR5
GWP of various refrigerant mixtures, see table B2 in Appendix B: Alternative methods of
calculating emissions from refrigerants. For the AR5 GWP values, refer to the Fifth IPCC
Assessment Report, Appendix 8.A in Chapter 8: Anthropogenic and Natural Radiative Forcing.

Table 7: Global warming potentials (GWPs) of refrigerants

| Industrial designation/common name | Chemical formula | Unit | AR5 GWP100 |
| --- | --- | --- | --- |
| Industrial designation or common name |  |  |  |
| Carbon dioxide(R-744) | CO2 | kg | 1 |
| Methane | CH4 | kg | 28 |
| Propane(R-290) | C3H8 | kg | 0.02\* |
| Nitrous oxide(R-744a) | N2O | kg | 265 |
| Butane | C4H10 | kg | 0.006\* |
| Substances controlled by the Montreal Protocol |  |  |  |
| CFC-11(R-11) | CCl3F | kg | 4660 |
| CFC-12(R-12) | CCl2F2 | kg | 10200 |
| CFC-13(R-13) | CCIF3 | kg | 13900 |
| CFC-113(R-113) | CCl2FCCIF2 | kg | 5820 |
| CFC-114(R-114) | CCl2F2CClF2 | kg | 8590 |
| CFC-115(R-115) | CCl2CF3 | kg | 7670 |
| Halon-1301(R-1301) | CBrF3 | kg | 6290 |
| Halon-1211(R-1211) | CBrClF2 | kg | 1750 |
| Halon-2402(R-2402) | CBrF2CBrF2 | kg | 1470 |
| Carbon tetrachloride(R-10) | CCl4 | kg | 1730 |
| Methyl bromide | CH3Br | kg | 2 |
| Methyl chloroform | CH3CCl3 | kg | 160 |
| HCFC-21 | CHCl2F | kg | 148 |
| HCFC-22(R-22) | CHClF2 | kg | 1760 |
| HCFC-123(R-123) | CHCl2CF3 | kg | 79 |
| HCFC-124(R-124) | CHClFCF3 | kg | 527 |
| HCFC-141b(R-141b) | CH3CCl2F | kg | 782 |
| HCFC-142b(R-142b) | CH3CCIF2 | kg | 1980 |
| HCFC-225ca(R-225ca) | CHCl2CF2CF3 | kg | 127 |
| HCFC-225cb(R-225cb) | CHClFCF2CCIF2 | kg | 525 |
| Hydrofluorocarbons |  |  |  |
| HFC-23(R-23) | CHF3 | kg | 12400 |
| HFC-32(R-32) | CH2F2 | kg | 677 |
| HFC-41 | CH3F | kg | 116 |
| HFC-125(R-125) | CHF2CF3 | kg | 3170 |
| HFC-134 | CHF2CHF2 | kg | 1120 |
| HFC-134a(R-134a) | CH2FCF3 | kg | 1300 |
| HFC-143 | CH2FCHF2 | kg | 328 |
| HFC-143a(R-143a) | CH3CF3 | kg | 4800 |
| HFC-152 | CH3FCH2F | kg | 16 |
| HFC-152a(R-152a) | CH3CHF2 | kg | 138 |
| HFC-161 | CH3CHF2F | kg | 4 |
| HFC-227ea(R-227ea) | CF3CHFCF3 | kg | 3350 |
| HFC-236cb | CH3FCF2CF3 | kg | 1210 |
| HFC-236ea | CHF2CHFCF3 | kg | 1330 |

\\mathrm{C O\_{2}}

\ \\mathrm{C H}\_{4}

N\_{2}O0

\\mathsf{C} _{3}\\mathsf{H}_{8}

\\mathsf{C} _{4}\\mathsf{H}_{10}

\\mathsf{C C l}\_{3}\\mathsf{F}

\\mathsf{C C}\| _{2}\\mathsf{F}_{2}

\\mathsf{C c l F\_{3}}

C C\| _{2}F C C H_{2}

Cmathsf{C C F\_{2}C C\|F\_{2}}

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\\mathsf{C B r F\_{3}}

\\mathsf{C B r C\|F\_{2}}

\\mathsf{C B r F\_{2}C B r F\_{2}}

\ \\mathrm{c{{bf l}}}\_{4}

\\mathsf{C H\_{3}B r}

C H\_{3}C C\_\_{3}

C H C l{}\_{2}F

\\mathsf{C H C l F\_{2}}

C H C l vert{} _{2}C F_{3}

\\underline{{\\sf C H C l F F}}\_{3}

C H\_{3}C C\_{{2}}F

C H\_{3}C C H F\_{2}

C N( _)^{\\circ}(C_{{}})C a\_{2}C^{\\circ}

\\mathsf{C H C l F C F\_{2}C C I F\_{2}}

C H F\_{2}C F\_{3}

\\underline{{C{C H\_{2}F C H F\_{2}}}}

C H\_{2}F C F\_{3}

C H\_{3}C F\_{3}

C H\_{2}F C H\_{2}F

C H\_{3}C O\_{2}F

\\mathsf{C H F\_{2}C H F C F\_{3}}

* * *

C F\_{3}C O{ _{2}}C H_{2}3

\\mathsf{C H\_{2}F C F\_{2}C H F\_{2}}

\\mathsf{C H F\_{2}C H\_{2}C F\_{3}}

| Industrial designation/common name | Chemical formula | Unit | AR5 GWP100 |
| --- | --- | --- | --- |
| HFC-236fa (R-236fa) | CF3CH2CF3}$ | kg | 8060 |
| HFC-245ca | CH2FCF2CH2}$ | kg | 716 |
| HFC-245fa (R-245fa) | CH2CH2CF3}$ | kg | 858 |
| HFC-365mfc (R-365mfc) | CH3CH2CH2CF3}$ | kg | 804 |
| HFC-43-10mee | CF3CHFCHCF2CF3}$ | kg | 1650 |
| Perfluorinated compounds |  |  |  |
| Sulphur hexafluoride | SF6}$ | kg | 23500 |
| Nitrogen trifluoride | NF3}$ | kg | 16100 |
| PFC-14 | CF4}$ | kg | 6630 |
| PFC-116 | C3F6}$ | kg | 11100 |
| PFC-218 | C3F8}$ | kg | 8900 |
| PFC-318 | c-C4F8}$ | kg | 9540 |
| PFC-31-10 | C4F10}$ | kg | 9200 |
| PFC-41-12 | C3F12}$ | kg | 8550 |
| PFC-51-14 | C6F14}$ | kg | 7910 |
| PFC-91-18 | C10F18}$ | kg | 7190 |
| Trifluoromethyl sulphur pentafluoride | SF3CF3}$ | kg | 17400 |
| Perfluorocyclopropane | c-C3F6}$ | kg | 9200 |
| Fluorinated ethers |  |  |  |
| HFE-125 | CHF2OCF3}$ | kg | 12400 |
| HFE-134 | CHF2OCHF2}$ | kg | 5560 |
| HFE-143a | CH3OCF3}$ | kg | 523 |
| HFE-227ea | CF3CHFOCF3}$ | kg | 6450 |
| HCFE-235da2 (Isoflurane) | CHF2OCHClCF3}$ | kg | 491 |
| HFE-236ea2 | CHF2OCHFCF3}$ | kg | 1790 |
| HFE-236fa | CF3CH2OCF3}$ | kg | 979 |
| HFE-245cb2 | CH3OCF2CF3}$ | kg | 654 |
| HFE-245fa1 | CHF2CH2OCF3}$ | kg | 828 |
| HFE-245fa2 | CHF2OCH2CF3}$ | kg | 812 |
| HFE-254cb1 | CH3OCF2CHF2}$ | kg | 301 |
| HFE-263fb2 | CF3CH2OCH3}$ | kg | 1 |
| HFE-329mcc2 | CHF2CF2OCF2CF3}$ | kg | 3070 |
| HFE-338mcf2 | CF3CH2OCF2CF3}$ | kg | 929 |
| HFE-347mcc3 | CH3OCF2CF2CF3}$ | kg | 530 |
| HFE-347mcf2 | CHF2CH2OCF2CF3}$ | kg | 854 |
| HFE-347pcf2 | CHF2OCF2CHF2CF3}$ | kg | 889 |

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\\mathsf{C F\_{3}C H F O C F\_{3}}

\\mathsf{C H F\_{2}O C H C C\_33}

\\mathsf{C H F\_{2}O C H F F F\_{3}}

\\mathsf{C F\_{3}C H\_{2}O C F\_{3}}

\\mathsf{C{}H} _{{33}}C{}{mathsf{C}}F_{{2}}{\\mathsf{C}}F\_{{3}}

\\mathsf{C H F\_{2}C H\_{2}O C F\_{3}}

Cmathsf{C H F{{} _{{}}}}O O H{{}}}C H_{{}}{\ F\_{{}\_}}\ \\mathrm

\\mathsf{C F a g}H\_{2}\ ,C C H\_{3}

\\underline{{\\mathsf{C H F\_{2}C F\_{2}O C F\_{2}C F\_{3}}}}

\\mathfrak{C F\_{3}C H\_{2}O C F\_{2}C F\_{3}}

\\mathsf{C H F\_{2}C H\_{2}O C F\_{2}C F\_{3}}

C H\_\\mathsf{H{2}}C F\_{2}O C H\_{2}C H\_{3}

\\mathsf{C H F\_{2}C H\_{2}O C F\_{2}C H

\\mathsf{C H\_{3}O C F\_{2}C F\_{3}}

\\mathsf{C\_{4}F\_{9}O C H\_{3}}

C\_\\mathfrak{A4}F\_{9}O C\_{2}H\_{5}

\\mathsf{C H F\_{2}O C F\_{2}O C\_{2}O C\_H F\_{2}}

Cmathsf{C H F\_{2}O C F\_{2}O C H F\_{2}}

* * *

| Industrial designation/common name | Chemical formula | Unit | AR5 GWP100 |
| --- | --- | --- | --- |
| Hydrocarbons and other compounds- Direct effects |  |  |  |
| Chloroform | CHCl3 | kg | 16 |
| Methylene chloride | CH2Cl2 | kg | 9 |
| Halon-1201 | CHBrF2 | kg | 376 |
| Methyl chloride | CH3Cl | kg | 12 |
| Refrigerant blends-Zeotropes |  |  |  |
| ASHRAE Refrigerant designation20 | Mix(mass%) | Unit | n/a |
| 403B | R-290/22/218(5.0/56.0/39.0) | kg | 4456.75 |
| 404A | R-125/143a/134a(44.0/52.0/4.0) | kg | 3942.8 |
| 406A | R-22/600a/142b(55.0/4.0/41.0) | kg | 1779.92 |
| 407C | R-32/125/134a(23.0/25.0/52.0) | kg | 1624.21 |
| 407F | R-32/125/134a(30.0/30.0/40.0) | kg | 1674.1 |
| 408A | R-125/143a/22(7.0/46.0/47.0) | kg | 3257.1 |
| 409A | R-22/124/142b(60.0/25.0/15.0) | kg | 1484.75 |
| 409B | R-22/124/142b(65.0/25.0/10.0) | kg | 1473.75 |
| 410A | R-32/125(50.0/50.0) | kg | 1923.5 |
| 413A | R-218/134a/600a(9.0/88.0/3.0) | kg | 1945.09 |
| 416A | R-134a/124/600(59.0/39.5/1.5) | kg | 975.21 |
| 417A | R-125/134a/600(46.6/50.0/3.4) | kg | 2127.322 |
| 422A | R-125/134a/600a(85.1/11.5/3.4)) | kg | 2847.272 |
| 436A | R-290/600a(56.0/44.0) | kg | 3 |
| 436B | R-290/600a(52.0/48.0) | kg | 3 |
| 502 | R-22/115(48.8/51.2) | kg | 4785.92 |
| 507A | R-125/143a(50.0/50.0) | kg | 3985 |
| Medical gases |  |  |  |
| HFE-347mmz1(Sevoflurane) | (CF3)2CHOCH2F | kg | 216 |
| HCFE-235da2(Isoflurane) | CHF2OCHClCF3 | kg | 491 |
| HFE-236ea2(Desflurane) | CHF2OCHFCF3 | kg | 1790 |
| Medical gas blends-Mix(mass%)-unit |  |  |  |
| Entonox | N2O/O2(57.9/42.1)(50.0/50.0 vol.) | kg | 153.435 |

\\mathsf{C H c}\|\_{3}

Cmathsf{C H\_{2}C l\_{2}}

\\mathsf{C H B r F\_{2}}

\\mathsf{C H}\_{3}C\

(\\mathsf{C F}{} _{3})_{2}\\mathsf{C H C H}{}\_{2}\\mathsf{F}

\\mathsf{C H F\_{2}O C H C I\ {mathsf F F}\_\_{{3}}}

- AR6 values

\\mathsf{N} _{2}\ 0/0_{2}

Organisations should indicate the method(s) used in their inventories to reflect the levels of
accuracy and uncertainty.

There are three approaches to estimate HFC leakage from refrigeration equipment, depending
on the data available. The ideal method is the top-up method, Method A. Method B is the next
best option. Method C is the least preferred because it has the most assumptions.

4.3.1. GHG inventory development

20
Refrigerant blends are sourced from ASHRAE: [www.ashrae.org/technical-resources/standards-andguidelines/ashrae-refrigerant-designations](http://www.ashrae.org/technical-resources/standards-andguidelines/ashrae-refrigerant-designations)

* * *

# 4.3.2. Method A: Top-up

## The best method to determine if emissions have occurred is through confirming if any top-ups

## were necessary during the measurement period. A piece of equipment is ‘charged’ with

## refrigerant gas, and any leaked gas must be replaced. Assuming that the system was at

capacity before the leakage occurred and is full again after a top-up, the amount of top-up gas is equal to the gas leaked or lost to the atmosphere. The equipment maintenance service provider can typically provide information about the actual amount of refrigerant used to replace what has leaked.

Gas used (kg) × GWP = Emissions (kg CO2-e)

## Where:

- E = emissions from equipment in kg CO2-e
- GWP = the 100-year global warming potential of the refrigerant used in equipment (table 7).

# 4.3.3. Methods B and C: Screening

## If top-up amounts are not available, we recommend using one of the following two methods

## for estimating leakage, depending on the equipment and available information. Appendix B:

## Alternative methods of calculating emissions from refrigerants details both methods.

## Method B is based on default leakage rates and known refrigerant type and volume. Use

Method B when the type and amount of refrigerant held in a piece of equipment are known.

Method C is the same as Method B except that it allows default refrigerant quantities to be used as well as default leakage rates. Use Method C to estimate both volume of refrigerant and leakage rate when the amount of refrigerant held in a piece of equipment is not known.

Methods B and C are based on the screening approach outlined in the GHG Protocol HFC tool (WRI/WBCSD, 2005).

## For most equipment, Method B is acceptable, especially for factory and office situations

## where refrigeration and air-conditioning equipment is incidental rather than central to

operations. In some cases, Method C is only suitable for a screening estimate. Screening is a

## way of determining if the equipment should be included or excluded based on materiality

## of emissions from refrigerants. Organisations should then try to source data based on the top-up-method.

## We provide refrigerant emissions calculation examples below.

## Company A performs a stocktake of refrigeration-related equipment and identifies the following units:

- one large commercial-sized chiller unit
- one commercial-sized office air conditioning unit.
  Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Using the top-up approach, the calculation is as follows:

REFRIGERANT USE METHOD A: EXAMPLE CALCULATIONS

Method A: Top-up

Chiller unit: During the 2022 calendar year, a service technician confirmed a top-up of 6 kg of
HFC-134a (AR5 GWP = 1,300) in December 2022. The technician also confirmed that when last
serviced at the end of December 2021, no top-ups were needed. So, we assume all the 6 kg of
gas was lost during calendar year 2022.

So, for the 2022 inventory:

\\begin{array}{r l r l r l r l}{{6}\ {\\sf{k g}}\ {\\sf{H F C-134a}}\\times1,}&{{}}&{}&{{}=7,800\ {\\sf{k g}}\ {\\sf{C O\_{2}\ }!{\\sf{e}}}}&{{}}&{{}=7,800\ {\\sf{k g}}\ {\\sf{C O\_{2}\ }}\ }\\end{array}

Air conditioning unit: During the 2022 calendar year, a service technician confirmed a top-up
of 6 kg of HFC-143a (AR5 GWP = 4,800) in July 2022. The technician also confirmed that when
last serviced at the end of July 2021, no top-ups were needed. So, we assume all the gas was
lost at an even rate during the 12 months between service visits, and six of those months sit in
the 2022 measurement period.

\ {\\tt g\ k g/12\ m o n t h s

6 kg/12 months

So, for the 2022 calendar year inventory, 0.5 × 6 months = 3 kg. Emissions calculate as:

\\begin{array}{r l r l r l r}{{3}\ &!{\ }!{\\sf k g}

If information was not available from the technician, Company A could use the following
approach:

REFRIGERANT USE METHOD B: EXAMPLE CALCULATIONS

Method B: Screening method with default annual leakage rate

Chiller unit: Compliance plates on the equipment confirm the refrigerant is HFC-134a (AR5
GWP = 1,300) and the volume held is 12 kg. For the chiller unit size, the default leakage rate
is 8%.

4.4. Medical gases use

So, for the 2022 calendar year,

This section covers emissions from medical gases. Anaesthetic medical gases can be a
significant source of direct (Scope 1) emissions in hospitals. The most accurate way to
calculate emissions from medical gases is based on consumption data.

Air conditioning unit: A service technician confirms the refrigerant is HFC-143a (AR5 GWP
= 4,800) and the volume held is 12 kg. For the size of the unit, the default leakage rate is 3%.

So, for the 2022 calendar year,

Note: Numbers may not add due to rounding.

* * *

4.4.1. Global warming potentials of medical gases

Table 8 details the GWPs of the medical gases included in this section. The GWP is effectively
the emission factor for each unit of medical gas lost to the atmosphere. The guide uses IPCC
AR5 GWPs.

Some medical gases consist of a mixture (or blend) of gases. If you know the blend
composition, you can calculate the GWP based on the percentage of each gas.

Table 8: GWPs of medical gases

| Industrial designation/common name | Chemical formula | Unit | AR5 GWPs in a 100-year period(kgCO2-e) without climate change feedbacks |
| --- | --- | --- | --- |
| Medical gases |  |  |  |
| HFE-347mmz1(Sevoflurane) | (CF3)2CHOCH2F | kg | 216 |
| HCFE-235da2(Isoflurane) | CHF2OCHClCF3 | kg | 491 |
| HFE-236ea2(Desflurane) | CHF2OCHFCF3 | kg | 1790 |

(\\mathsf{C F}{} _{3})_{2}\\mathsf{C H O C H}{}\_{2}\\mathsf{F}

\\mathsf{C H F\_{2}O C H C I\_33}

\\mathsf{C H F\_{2}O C H F F F\_{3}}

4.4.2. GHG inventory development

To calculate medical gas emissions, collect consumption data for each medical gas used by the
organisation, and multiply this by the GWP for each gas.

Gas used (kg) × GWP = Emissions (kg CO2-e)

Medical gases are supplied in bottles or cylinders. If only the volume of the gas is known, an
additional calculation to calculate the mass of the gas is required to estimate emissions. This
should be done by multiplying the volume (L) of gas by its density (g/mL or kg/L).

MEDICAL GAS USE: EXAMPLE CALCULATION

An organisation uses 5 bottles of Isoflurane (HCFE-235da2, AR5 GWP = 491) in the reporting
period. Each bottle holds 0.3 kg of Isoflurane. Its direct (Scope 1) emissions are:

5 bottles x 0.3 kg = 1.5 kg
Total CO2-e emissions = 1.5 × 491 = 736.5 kg CO2-e

\\begin{array}{r l r l r l}}{{{\\sf T o T a l ~~C C2-e~~ e r m i s s i o n s}}&{{}=1.5\\times491}&{{}}&{}&{{}=736.5 ~~{\\sf g~~ C O\_{2}-e}}&{}&{{}=7.56.5 ~~{\\sf g~~ C O\_{2}-e}}&{}&{{}=&{}}&{{}}&{}}&{{}}{\ }\\end{array}

4.4.3. Assumptions

An organisation uses 5 250 mL bottles of Isoflurane (HCFE-235da2, AR5 GWP = 491) in the
reporting period. The density of Isoflurane is 1.49 g/mL. Its direct (Scope 1) emissions are:

\\begin{array}{r l r l r l r}{{\\sf T o t a l\ C O\_{2}\ e r i s s s i o n s}}&{{}}&{=1.86\\times491}&{{&{}}}&{=913.26\ \\mathrm{k g\ C O\_{2}\ e\ }}&{{}}&{=913.26\ \\mathrm{C g\_C\_{2}\ e}}&{}}&{{}}&{}}&{{}&{=9.26\ \\mathrm{k g\ C C\_{2}\ e\ \ e\

* * *

# 5\. Purchased electricity, heat and steam emission factors

Purchased energy, in the form of electricity, heat or steam, is an indirect (Scope 2) emission. This section also includes transmission and distribution losses for purchased electricity, which is an indirect (Scope 3) emissions source.

### Note that both the emission factor for purchased electricity and the emission factor for

### transmission and distribution line losses align with the definitions in the GHG Protocol.

In this guide, we have included a time series of historic electricity emission factors based on

### annual and quarterly periods. The quarterly time series extends back to March 2020, and the

annual time series extends back to 2010. There is also an equivalent time series for transmission and distribution losses.

### The guide provides information on reporting imported heat and steam and geothermal

energy. It does not provide emission factors for these categories as they are unique to a

### specific site. Users could liaise directly with their supplier of the imported heat, steam, or

### geothermal energy, for supplier specific emissions intensities suitable for use in the organisation inventory.

## 5.1. Overview of changes since previous update

### We have incorporated the electricity factors for the 2022 calendar year, as opposed to using

### electricity factors from two years ago as per previous guidance. This adjustment ensures a

### more accurate alignment between organisational activity data and electricity emissions for the

### corresponding period. The transition to AR5 values had only a marginal effect on the electricity

### factors. However, it is worth noting that the electricity emission factor for 2022 has decreased.

This can be attributed to the low GHG emissions reported during the latter half of that year.

## 5.2. Indirect Scope 2 emissions from purchased electricity from the

## New Zealand grid – using the location-based method

### This guide applies to electricity purchased from a supplier that sources electricity from the

### national grid (ie, purchased electricity consumed by end users). It does not cover on-site, self-generated-electricity.

### The grid-average emission factor best reflects the carbon dioxide equivalent emissions

### associated with the generation of a unit of electricity purchased from the national grid in

New Zealand. We recommend the use of the emissions factors in table 9 for all electricity

### purchased from the national grid, apart from when a market-based method is being used.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

We calculate purchased electricity emission factors on a quarterly and calendar-year basis,
using annual and quarterly electricity emissions data provided by MBIE.

The emission factor accounts for the emissions from fuel combustion at thermal power
stations (ie, power stations which generate electricity by burning fossil fuels) and fugitive
emissions from the generation of geothermal electricity.

The emission factor for purchased grid-average electricity does not include transmission
and distribution losses. A separate average emission factor for this as an indirect (Scope 3)
emission source is in section 5.3.

The provided emission factors are an average for the whole of New Zealand for a given quarter
or year. The actual emissions produced for a given unit of electricity may differ depending on
factors such as the time of year, time of day and geographical area. Therefore, a grid-average
emission factor may over or underestimate your organisation’s GHG emissions.

Detailed additional guidance on reporting electricity emissions is available in the GHG Protocol
Scope 2 Guidance.

The emission factors for the annual average purchased electricity based on annual generation
from the New Zealand grid is in table 9.

Table 9: Emission factor for purchased grid-average electricity – annual average

| Emission source | Unit | kg CO2-e/unit | kg CO2/unit | kg CH4/unit(kgCO2-e) | kg N2O/unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| 2022 | kWh | 0.0742 | 0.0721 | 0.00194 | 0.0002 |
| 2021 | kWh | 0.115 | 0.112 | 0.00301 | 0.00025 |
| 2020 | kWh | 0.120 | 0.117 | 0.00311 | 0.0002 |
| 2019 | kWh | 0.110 | 0.107 | 0.00324 | 0.0002 |
| 2018 | kWh | 0.0947 | 0.0913 | 0.00330 | 0.0001 |
| 2017 | kWh | 0.0996 | 0.0959 | 0.00367 | 0.00008 |
| 2016 | kWh | 0.0885 | 0.0845 | 0.00398 | 0.00007 |
| 2015 | kWh | 0.112 | 0.108 | 0.00439 | 0.0001 |
| 2014 | kWh | 0.118 | 0.114 | 0.00419 | 0.0001 |
| 2013 | kWh | 0.141 | 0.137 | 0.00409 | 0.0002 |
| 2012 | kWh | 0.167 | 0.163 | 0.00385 | 0.0003 |
| 2011 | kWh | 0.135 | 0.131 | 0.00366 | 0.0002 |
| 2010 | kWh | 0.1457 | 0.142 | 0.0036 | 0.00016 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

| Emission source | Unit | kgCO2-e/unit | kgCO2/unit | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| Electricity used |  |  |  |  |  |
| Dec 2022 | kWh | 0.0353 | 0.0353 | 0.00004 | 0.000003 |
| Sep 2022 | kWh | 0.0554 | 0.0554 | 0.00006 | 0.000004 |
| Jun 2022 | kWh | 0.108 | 0.108 | 0.0001 | 0.000008 |

The emission factors for the calendar quarters (quarter end) for 2020 – 2022 purchased
electricity from the New Zealand grid are in table 10.

* * *

| Emission source | Unit | kgCO2-e/unit | kgCO2/unit | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| Electricity used |  |  |  |  |  |
| Mar 2022 | kWh | 0.0991 | 0.0990 | 0.0001 | 0.0000007 |
| Dec 2021 | kWh | 0.0496 | 0.0495 | 0.00005 | 0.0000004 |
| Sep 2021 | kWh | 0.0931 | 0.0930 | 0.0001 | 0.0000007 |
| Jun 2021 | kWh | 0.170 | 0.170 | 0.0002 | 0.000001 |
| Mar 2021 | kWh | 0.147 | 0.147 | 0.0002 | 0.000001 |
| Dec 2020 | kWh | 0.103 | 0.102 | 0.0001 | 0.0000006 |
| Sep 2020 | kWh | 0.147 | 0.147 | 0.0002 | 0.0000009 |
| Jun 2020 | kWh | 0.111 | 0.111 | 0.0001 | 0.0000007 |
| Mar 2020 | kWh | 0.117 | 0.117 | 0.0001 | 0.0000007 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

5.2.1. GHG inventory development

To calculate the emissions from purchased electricity, first collect data on the quantity of
electricity used during the period in kilowatt hours (kWh), then multiply this by the emission
factor. Applying the equation E = Q x F (section 2), this means:

E=Q\\times F

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of electricity used (kWh)

{\\tt C{O}}\_{2}e{

Q = quantity of electricity used (kWh)
F = emission factors from table 9 or table 10

F = emission factors from table 9 or table 10

PURCHASED ELECTRICITY: EXAMPLE CALCULATION

An organisation uses 800,000 kWh of electricity in the 2022 reporting period. Its indirect
(Scope 2) emissions from electricity are:

=800,000\\times0.0721

\\mathrm{C O\_{2}}

=57,680,g\ \ !{\ \ C\_{2}}

=800,000\\times0.00194

=1,522,g O\_{2}-e

=800,000\\times0.0002

21
Table 11 details the MBIE data provided to calculate the annual emission factors.
New Zealand’s Greenhouse Gas Inventory 1990–2021 also contains this information.

=160;g\ \ 0\ \ -e

5.2.2. Emission factor derivation methodology
Emission factors are calculated by dividing the total national GHG emissions from electricity

:57,680+1,552+161

Total CO2-e emissions

Note: Numbers may not add due to rounding.

\\mathbb{C O}\_{2^e-e}

21
[https://www.mbie.govt.nz/building-and-energy/energy-and-natural-resources/energy-statistics-andmodelling/energy-statistics/](https://www.mbie.govt.nz/building-and-energy/energy-and-natural-resources/energy-statistics-andmodelling/energy-statistics/).

* * *

Table 11: Information used to calculate the purchased electricity emission factor for 2010–2022

| Calculation component | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Public electricity generation(GWh) | 43,503 | 43,270 | 43,174 | 43,815 | 43,419 | 43,311 | 42,919 | 43,333 | 42,651 | 42,358 | 43,149 | 43,268 | 43,569 |
| Emissions of CO2 from public electricity generation(kt) | 3,219 | 4,963 | 5,184 | 4,819 | 4,096 | 4,298 | 3,781 | 4,852 | 5,016 | 5,963 | 7,208 | 5,807 | 6,333 |

\ {0}\_{2}

Note: These numbers are rounded to 0 decimal places.

5.2.3. Assumptions, limitations and uncertainties

Using an annual average grid emission factor for electricity will inevitably introduce a certain
level of inaccuracy, as the generation mix varies depending on your geographical location, by
time of day and time of year.

As with the fuels for stationary combustion emission factors, this emission factor does not
incorporate emissions associated with the extraction, production and transport of the fuels
burnt to produce electricity.

We derived the emission factors in table 9 and table 10 for purchased electricity from
generation data rather than consumption data. This emission factor does not account for the
emissions associated with the electricity lost in transmission and distribution on the way to the
end user. Table 12 contains an emission factor for transmission and distribution line losses.

5.3. Transmission and distribution losses
for electricity

The emission factor for transmission and distribution line losses accounts for the additional
electricity generated to make up for electricity lost in the transmission and distribution
network. Under the GHG Protocol, end users should report emissions from electricity
consumed from a transmission and distribution system as an indirect (Scope 3) emission
source. Electricity and distribution companies should however report these losses as indirect
22
(Scope 2) emissions.

The emission factor for transmission and distribution line losses is the difference between the
generation and consumption emission factors. Table 12 shows the emission factors for
transmission and distribution losses from the national grid.

22
GHG Protocol Scope 2 Guidance, accessed via:
[https://ghgprotocol.org/sites/default/files/standards/Scope%202%20Guidance\_Final\_Sept26.pdf](https://ghgprotocol.org/sites/default/files/standards/Scope%202%20Guidance_Final_Sept26.pdf).

* * *

Table 12: Transmission and distribution losses for electricity consumption

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| 2022 | kWh | 0.00860 | 0.00836 | 0.0002 | 0.00002 |
| 2021 | kWh | 0.0108 | 0.0105 | 0.0003 | 0.00002 |
| 2020 | kWh | 0.0109 | 0.0106 | 0.0003 | 0.00002 |
| 2019 | kWh | 0.00993 | 0.00962 | 0.0003 | 0.00002 |
| 2018 | kWh | 0.00797 | 0.00768 | 0.0003 | 0.000010 |
| 2017 | kWh | 0.00879 | 0.00845 | 0.0003 | 0.000007 |
| 2016 | kWh | 0.00593 | 0.00566 | 0.0003 | 0.000005 |
| 2015 | kWh | 0.00671 | 0.00644 | 0.0003 | 0.000008 |
| 2014 | kWh | 0.00693 | 0.00667 | 0.0002 | 0.000009 |
| 2013 | kWh | 0.0102 | 0.00992 | 0.0003 | 0.00001 |
| 2012 | kWh | 0.0137 | 0.0134 | 0.0003 | 0.00002 |
| 2011 | kWh | 0.00976 | 0.00948 | 0.0003 | 0.00001 |
| 2010 | kWh | 0.0103 | 0.0100 | 0.0003 | 0.00001 |

(00)\\times(000)\\times(00)\\times(0)00000

(9)^{2}times1003(80)=31(000)

Note: These numbers are rounded to 3 decimal places unless the number is significantly small.

5.3.1 GHG inventory development

To calculate the emissions from transmission and distribution losses for purchased electricity,
collect data on the quantity of electricity used during the period in kilowatt hours (kWh) and
multiply this by the emission factor. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of electricity used (kWh)

{\\sf C{O}}\_{2^{-}e}

Q = quantity of electricity used (kWh)
F = emission factors from table 12

F = emission factors from table 12

TRANSMISSION AND DISTRIBUTION LOSSES: EXAMPLE CALCULATION

An organisation uses 800,000 kWh of electricity in the 2022 reporting period. Its indirect
(Scope 3) emissions from transmission and distribution losses for purchased electricity are:

\\begin{array}{r c l c c c c c c c}{{}}&{{}}&{{}}&{{}}&&{{}{&{}{}{\ \ \ \ \ \ \ \ \ =880,0000\\times0.00836\ }}}&{{}}&{{}}&{{}}&{{}=800,0000\\times0.00836}&{}&{{}}&{{}{=6,688\ \\mathrm{}\ g\ \\mathrm{C O\_{2}}

5.3.2 Emission factor derivation methodology

\\begin{array}{r c c c c c c}{}&{{}}&&{}{}&array{{\ c}{

Alternatively, if your electricity provider gives a breakdown of the transmission and
distribution losses this consumption data can be multiplied by a grid-average electricity
emission factor from table 9.

\\begin{array}{r l r l r l r}{\ }&{{}}&{\ \ &{}\ \\\ \\\ \\\ \\\ \\\ \\\ \\\ \\\ \\&{}800,000\\times0.00002}&{}&{\ }&{{}=16\ \\mathrm{k g}\ \\mathrm{C O} _{2}\ mathrm{^}{-}mathrm{e}}&{\ &{}}&{\ =16\ \\mathrm{k g}\ \\mathrm{C O}_{2}\ \\mathrm{e}^{-}\\mathrm{e}}&{}&{\ }&{\ }\\end array}

{\\mathrm{C O}}\_{2}-{\\mathrm{e}}

=6,688+160+16

* * *

Table 9 shows the emission factors for generation. The emission factors for consumption were
calculated by dividing the total national GHG emissions from electricity generation by the total
electricity consumption.

23
Table 13 details the MBIE data to calculate the emission factors for consumption.

Table 13: Information used to calculate the emission factor for electricity consumption 2010–2022

| Calculation component | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Public electricity consumption(GWh) | 38,983 | 39,541 | 39,596 | 40,197 | 40,047 | 39,801 | 40,224 | 40,893 | 40,287 | 39,496 | 39,880 | 40,342 | 40,690 |
| Emissions of CO2 from public electricity generation(kt) | 3,219 | 4,963 | 5,184 | 4,819 | 4,096 | 4,298 | 3,781 | 4,852 | 5,016 | 5,963 | 7,208 | 5,807 | 6,333 |

Note: These numbers are rounded to 0 decimal places.

5.3.3 Assumptions, limitations and uncertainties

This emission factor covers grid-average electricity purchased by an end user. As with
all emission factors for purchased electricity, we calculated those for transmission and
distribution line losses as a national average.

As it is an average figure, the emission factor makes no allowance for distance from off-take
point, or other factors that may vary between individual consumers.

This emission factor does not incorporate the emissions associated with the extraction,
production and transport of the fuels burnt to produce the electricity.

5.4. Imported heat and steam
Organisations that have a specific heat or steam external energy source (such as a district

Organisations that have a specific heat or steam external energy source (such as a district
heating scheme) can calculate emissions using an emission factor specific to that scheme.
This should be available from the owner of the external energy source.

Organisations that have their own geothermal energy source can calculate emissions separately
using a unique emission factor. Depending on the steam coming from the borehole, there may
or may not be emissions associated with this energy type.

5.5. Geothermal energy

23
[https://www.mbie.govt.nz/building-and-energy/energy-and-natural-resources/energy-statistics-andmodelling/energy-statistics/](https://www.mbie.govt.nz/building-and-energy/energy-and-natural-resources/energy-statistics-andmodelling/energy-statistics/).

* * *

6. Indirect business-related
   emission factors

This section includes guidance and emissions factors relating to indirect (Scope 3) emissions
from business activities not covered in other sections.

6.1. Overview of changes since previous update

The methodology for calculating working from home emissions with respect to energy use has
not changed since the 2022 guidance. However, during the August 2022 update of the
guidance, a 12 per cent reduction in the electricity emission factor was published but the
working from home emission factor was not updated. As a result, an 18 per cent reduction in
the working from home emission factor is reported in this 2023 guidance.

6.2. Emissions associated with employees
working from home

This section provides three emission factors, which incorporate typical emission sources
associated with the activities of employees working from home. These emission factors can be
used by employers to estimate the indirect (Scope 3) emissions associated with staff working
from home. The three emission factors for working from home are:

• Working from home – Default

• Working from home – Without heating

• Working from home – With heating.

All three emission factors have been developed based on typical uses of the following
emissions sources by staff members working from home; a laptop plus monitor, lighting and
optionally heating. The default factor assumes heating is run for five months of the year and
could be used where more granular data on the actual use of home heating is not available.

| Emission source | Unit | kgCO2-e/unit | CO2(kg CO2 e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Default | Employee days | 0.365 | 0.354 | 0.00954 | 0.0008 |
| Without heating | Employee days | 0.054 | 0.053 | 0.00142 | 0.0001 |
| With heating | Employee days | 0.799 | 0.777 | 0.0209 | 0.00171 |

Table 14: Working from home emission factors

Should an organisation wish to quantify their employees’ working from home emissions in
more detail, they can survey staff and use the data provided in table 14, or various emissions
factors from other sections in this guide.

Note: These numbers are rounded to three decimal places unless the number is significantly small.

* * *

6.2.1 GHG inventory development

To calculate the emissions for an employee working from home, collect information on the
number of days staff have worked from home during the reporting period. You will need to
record which of these days heating was used and which it wasn’t. If you do not have this data,
use the default factor. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = number of employees working from home without heating (days)

{\\mathrm C{}}{{\\mathrm{O}}}\_{2}-{{\\mathrm e}}

Q = number of employees working from home without heating (days)
Qh = number of employees working from home with heating (days)

Qh = number of employees working from home with heating (days)
F = emission factor from the second row of table 14

F = emission factor from the second row of table 14
Fh = emission factor from the bottom row of table 14

Fh = emission factor from the bottom row of table 14

WORKING FROM HOME EXAMPLE CALCULATION

An organisation has 20 employees and knows through an employee survey or some other
means that, on a given day, 12 employees were working from home. Of these, eight used
heating each day and four did not use heating. This same daily data was collected over a
month and summed as either with or without heating.

Its indirect (Scope 3) emissions from working at home for a given month are:

With heating = 168 employee days

\\begin{array}{r c c c c c c}{{\ }\ {}}mathrm{{&{}}}&{{\ }{\\mathrm{C O\_{2}\ e r n i s s i o n s}}}&{{}}&{{\ \\\ }{{\\mathrm}}}{}{{\ \ }}&{{\ }{\\mathrm}{\ }{\\mathrm{\ }}}&{{\ \ \ \ }}&{{\ \ \ \ }\ {\\mathrm{\ }}}&{{\ \ \ =\ }160.536\ \\mathrm}{{\\777}}&{{\ \ \ \ \ \ \ }}&{{\ }{\\mathrm}{\ =}1130.536\ \\mathrm{{k g\ \ C O\_{2}}}}&{{\ \ \ \ \ \ \ }}&{{\ \ \ \ \ \ }=130.536\ \\mathrm{}{\ f G\_O\_{2}

\\begin{array}{r l r l r l r l r}{{\\sf C H\_\_{4}\ e r r i s s i o n s}}&{{}}&{}&{{}}&{}&{{}=168\\times0.0209}&{{}}&{}3=3.511\ {mathrm\ k k{\ C O\_{2}\ e}{\ -}

\\begin{array}{r l r l r l r}{\ {sf N N}\ \ {\\sf e r m i s s i o n s}}&{{}}&{{}}&{}&{{}=168\\times0.00171}&{{}}&{{0.287\ \\mathrm{k g}\ \\mathrm{C O}\_{2}!!\ \

\\begin{array}{r l r l r l}{{\\mathsf{T o t a l}} ~~{\\mathsf{C O\_{2}-e}}~~{\\mathsf{e r m i s s i o n s}}}&{{}=168\\times0.799}&{{}=&{134.232\ \ \\mathrm{g}C{\\mathsf{O} _{2}-e}}}&{{}}&{{}=134.232\ \\mathrm{g\ }{\\mathsf{C O}_{2}-e}}&{{}}&{{}}&{{}}\\end{array}

Without heating = 84 employee days

CO2 emissions = 84 × 0.0528 = 4.435 kg CO2
CH4 emissions = 84 × 0.00142 = 0.119 kg CO2-e
N2O emissions = 84 × 0.0001 = 0.0084 kg CO2-e
Total CO2-e emissions = 84 × 0.054 = 4.536 kg CO2-e

\\begin{array}{r l r l r l r l r}{\\mathrm{\ \ C\ \ O\_22e r i s s i o n s}}&{}&{}&{}&{}&{}&{}&{}&{}&{}=84\\times0.05228}&{}&{}&{}&{{}=4.435\ \\mathrm{k\ g\ C C O\_{2}}&{}&{}&{}&{}&{}

\\begin{array}{r l r l r l r l r}{{\\sf C H G};{sf e e m i s s i o n s}}&{{}}&{}&{}&{{}=84\\times0.00142}&{{&{}=0.119~k\ \ \\mathrm{}{C G}\_{2}

\\begin{array}{r c c c c c c}{{\ \\\

\\begin{array}{r l r l r l}{{\\sf o r t l l}{\\sf C O C\_{2}-e}e r m i s s i o n s}&{{}=84\\times0.054}&{}&{{}=4.536 ~~\\mathrm{k g}~~{\\sf C O\_{2}-e}}&{}&{{}=4.536 ~~\\mathrm{k g}~~{\\sf C O\_{2}-e}}&{}&{{}=4.536 ~~\\mathrm{k g}~~{\\sf C O\_{2}-e}}&{}&{{}=\\mathrm{}}&{{}=\\mathrm{}}&{}&{{}=\\mathrm{}}&{}}&{{\ }\\end{array}

To calculate the working from home emission factor, we decided the most appropriate unit
would be employee days. Therefore, we would need to calculate how much electricity an
employee typically used per day.

6.2.2 Emission factor derivation methodology

Note: Numbers may not add due to rounding.

It is assumed for both the with and without heating emission factors a working day is 8 hours
and all staff use a laptop, monitor and a 12W LED light.

* * *

Table 15: Data used to calculate the emission factors

| Emission source | Unit | kgCO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) | Assumptions |
| --- | --- | --- | --- | --- | --- | --- |
| Office-based emission sources |  |  |  |  |  |  |
| Monitor | Employee days | 0.013 | 0.0129 | 0.0003 | 0.00003 | 20W8hrs per day |
| Laptop | Employee days | 0.033 | 0.0322 | 0.0009 | 0.0001 | 50W8hrs per day |
| Light use | Employee days | 0.008 | 0.0077 | 0.0002 | 0.00002 | 12W8hrs per day |
| Heating |  |  |  |  |  |  |
| Heat pump | Employee days | 0.248 | 0.241 | 0.007 | 0.0005 | 4kW capacity,3hrs heating per day50% of households |
| Electric heater | Employee days | 0.497 | 0.483 | 0.013 | 0.0011 | 2kW3hrs per day50% of households |

6.2.3 Employee commuting

To account for the emissions produced by employees commuting between their homes and
their worksites, refer to travel emissions in section 7.

6.2.4 The emissions benefits of working from home

6.2.5 Assumptions, limitations and uncertainties

The carbon benefits of working from home will depend on, among other things, whether
avoided emissions are seen from employee commuting. For example, an employee who
normally commutes by car for a return trip of 40 km will see a decrease in overall emissions
from working at home, whereas someone who normally takes the train or drives an EV may
see an increase in their overall emissions (the sum of that employee’s emissions from working
at home and commuting).

* * *

## Acknowledging the likely high variation in the way New Zealand employees heat their office

space, there is high uncertainty in this factor. It does not account for situations where unzoned central heating is used to heat the office space, for different heater sizes or for different heating fuels (eg, gas, solid fuels). Further, the assumed six hour running time may not apply in

## all cases, with some workspaces being better insulated than others. Future updates to the

## guidance will explore regional averages for heating type and duration.

The default factor assumes heating is used for five months of the year, which again is not likely

## to reflect all situations.

In light of the above limitations, there is opportunity to improve your quality of data behind

## your inventory through having effective data collection, such as the staff survey suggested

## above. Given working from home is now ingrained in many New Zealand workplaces, routines

## have likely developed where many employees are consistently working from home on the

same day(s) of the working week. In such cases, it may be relatively easy to ask employees to record which days they work from home, and which of these heating was used. Building on

## this with more accurate GHG data on employee commuting (which can be included in travel

emissions factors, section 7), will help you understand whether working from home is positively or negatively impacting your carbon footprint.

# 6.3. Guidance on the use of cloud-based data centres

## Emissions from data centres come under indirect (Scope 3) emissions. These emissions may be

## significant for any organisation that operates with large third-party IT infrastructure.

Due to the diversity and country location of data centres used by organisations in New Zealand it is not possible to produce a single emission factor that would inform users of the kg CO2-e

## each gigabyte of data produces.

## Therefore, organisations seeking to find out what the footprint is of the data centres where

## their ‘cloud’ is stored should contact the providers of their data centre to request this

## information. Large data centre providers such as Google, Microsoft and Amazon are calculating

the total emissions from their data centres and may be able to inform users of the carbon

## footprint of their usage.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

# 7\. Travel emission factors

This travel emissions section provides detail on how to calculate emissions associated with both business travel and staff commuting.

### Business travel emissions result from travel associated with (and generally paid for by)

### the organisation. We provide factors for private and rental vehicles, taxis, public transport,

### air travel, helicopters and accommodation. Business travel emissions are indirect (Scope 3/

### Category 6: Business travel) if the organisation does not directly own or control the vehicles

used for travel. If the organisation owns or has an operating lease for the vehicle(s) these

### emissions are direct (Scope 1/Category 1: Purchased goods and services GHG Protocol) and

### should be accounted for in transport fuels (see section 3.3).

### Staff commuting emissions result from employees travelling between their homes and their

### worksites. Emissions from staff commuting may arise from the use of private and rental

### vehicles, taxis, public transport, and air travel. Other emissions associated with working from

### home can be accounted for in section 6, ‘indirect business-related emission factors’.

### Staff commuting emissions are indirect (Scope 3/Category 7: Employee commuting).

## 7.1. Overview of changes since previous update

### Emission factors for light passenger vehicles continue to reduce as newer, more fuel-efficient

vehicles enter the fleet and older vehicles are retired. Reductions of between one and six per

### cent are seen across most of the vehicle classes and modes.

### The exceptions are factors for plug-in hybrid vehicles (electricity consumption) and electric

vehicles, which decreased by between 26 and 28 per cent this year. This reflects the lower

### electricity emission factor in this guidance but is partly mitigated by the inclusion of electricity

### transmission and distribution (T & D) losses in the fuel consumption.

### In this guidance the assumed date of manufacture of rental vehicles was changed to 2015

### onwards. Previously, the assumed date was between 2010 and 2015. This change resulted in a

reduction of emission factors across all rental vehicles, apart from the electric vehicles (see previous paragraph).

Two new taxi factors were added in this guidance: a petrol hybrid and an electric vehicle.

The domestic air travel factors have been replicated from the 2022 edition of the guidance due

### to incomplete data that affected some of the more recent data. Public transport emission

factors for rail or bus services have not been updated. No data is currently available for ferries.

### Furthermore, the emission factors for hotel stays have not been updated.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

7.2. Passenger vehicles

This section covers emissions from private vehicles for which mileage is claimed, rental
vehicles and taxi travel.

Travel, including rental vehicles, staff mileage and taxi travel are indirect (Scope 3) emissions.
This is a change in guidance, to align better with leading practice. As with direct (Scope 1)
emissions from transport fuels, the most accurate way to calculate emissions is based on fuel
consumption data. Fuel-use data are preferable because factors such as individual vehicle fuel
efficiency and driving efficiency mean that kilometre-based estimates of emissions are less
accurate. However, this information may not be easily available.

Travel, including rental vehicles, staff mileage and taxi travel are indirect (Scope 3) emissions.
This is a change in guidance, to align better with leading practice. As with direct (Scope 1)
emissions from transport fuels, the most accurate way to calculate emissions is based on fuel
consumption data. Fuel-use data are preferable because factors such as individual vehicle fuel
efficiency and driving efficiency mean that kilometre-based estimates of emissions are less
accurate. However, this information may not be easily available.

The 2021 fleet statistics (tables 17 to 19) were taken from the Te Manatū Waka Ministry of
Transport Vehicle Fleet Emissions Model. This provides energy (fuel and electricity) use per km
travelled by vehicle.

Fuel-use based emission factors are above in section 3.

If the only information known is kilometres travelled, use the emission factors in this section.
Factors such as individual vehicle fuel efficiency and driving efficiency mean that kilometrebased estimates of carbon dioxide equivalent emissions are less accurate than calculating
emissions based on fuel-use data.

If the vehicle size and engine type are known, use the factors in tables 17 to 19. Table 20 lists
default private car emission factors, and table 21 lists the rental car emission factors based on
distance travelled. Table 22 lists emission factors for taxi travel based on dollars spent and
kilometres travelled.

Table 16 details engine sizes and typical corresponding vehicles.

| Emission source category |  | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol vehicle | <1350cc | km | 0.195 | 0.186 | 0.00245 | 0.00562 |
| 1350-<1600cc | km | 0.201 | 0.193 | 0.00254 | 0.00582 |  |
| 1600-<2000cc | km | 0.227 | 0.217 | 0.00286 | 0.00655 |  |
| 2000-3000cc | km | 0.252 | 0.241 | 0.00317 | 0.00728 |  |
| ≥3000cc | km | 0.301 | 0.289 | 0.00379 | 0.00871 |  |
| Diesel vehicle | <1350cc | km | 0.214 | 0.211 | 0.0003 | 0.00298 |
| 1350-<1600cc | km | 0.206 | 0.203 | 0.0003 | 0.00287 |  |
| 1600-<2000cc | km | 0.218 | 0.215 | 0.0003 | 0.00304 |  |
| 2000-<3000cc | km | 0.268 | 0.264 | 0.0004 | 0.00374 |  |
| ≥3000cc | km | 0.298 | 0.293 | 0.0004 | 0.00414 |  |

Table 17: Pre-2010 vehicle fleet emission factors per km travelled

* * *

| Emission source category |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol hybrid vehicle | <1350cc | km | 0.154 | 0.147 | 0.00193 | 0.00444 |
| 1350-<1600cc | km | 0.159 | 0.152 | 0.00200 | 0.00459 |  |
| 1600-<2000cc | km | 0.179 | 0.172 | 0.00225 | 0.00517 |  |
| 2000-<3000cc | km | 0.199 | 0.191 | 0.00250 | 0.00575 |  |
| ≥3000cc | km | 0.238 | 0.228 | 0.00300 | 0.00687 |  |
| Diesel hybrid vehicle | <1350cc | km | 0.192 | 0.189 | 0.0003 | 0.00267 |
| 1350-<1600cc | km | 0.185 | 0.182 | 0.0003 | 0.00257 |  |
| 1600-<2000cc | km | 0.196 | 0.193 | 0.0003 | 0.00272 |  |
| 2000-<3000cc | km | 0.241 | 0.237 | 0.0004 | 0.00335 |  |
| ≥3000cc | km | 0.267 | 0.263 | 0.0004 | 0.00372 |  |
| Motorcycle | <60cc, petrol | km | 0.0683 | 0.0654 | 0.0009 | 0.00197 |
| ≥60cc, petrol | km | 0.137 | 0.131 | 0.00172 | 0.00395 |  |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Table 18: 2010–2015 vehicle fleet emission factors per km travelled

| Emission source category |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol vehicle | <1350cc | km | 0.172 | 0.165 | 0.00217 | 0.00498 |
| 1350-<1600cc | km | 0.178 | 0.171 | 0.00225 | 0.00516 |  |
| 1600-<2000cc | km | 0.201 | 0.193 | 0.00253 | 0.00581 |  |
| 2000-3000cc | km | 0.223 | 0.214 | 0.00281 | 0.00645 |  |
| ≥3000cc | km | 0.267 | 0.256 | 0.00336 | 0.00772 |  |
| Diesel vehicle | <1350cc | km | 0.190 | 0.187 | 0.0003 | 0.00265 |
| 1350-<1600cc | km | 0.183 | 0.180 | 0.0003 | 0.00255 |  |
| 1600-<2000cc | km | 0.194 | 0.191 | 0.0003 | 0.00270 |  |
| 2000-3000cc | km | 0.238 | 0.235 | 0.0004 | 0.00332 |  |
| ≥3000cc | km | 0.264 | 0.260 | 0.0004 | 0.00368 |  |
| Petrol hybrid vehicle | <1350cc | km | 0.136 | 0.130 | 0.00171 | 0.00393 |
| 1350-<1600cc | km | 0.141 | 0.135 | 0.00177 | 0.00407 |  |
| 1600-<2000cc | km | 0.159 | 0.152 | 0.00200 | 0.00458 |  |
| 2000-3000cc | km | 0.176 | 0.169 | 0.00222 | 0.00509 |  |
| ≥3000cc | km | 0.211 | 0.202 | 0.00266 | 0.00609 |  |
| Diesel hybrid vehicle | <1350cc | km | 0.170 | 0.167 | 0.0003 | 0.00237 |
| 1350-<1600cc | km | 0.164 | 0.161 | 0.0002 | 0.00228 |  |
| 1600-<2000cc | km | 0.173 | 0.171 | 0.0003 | 0.00241 |  |
| 2000-3000cc | km | 0.213 | 0.210 | 0.0003 | 0.00297 |  |
| ≥3000cc | km | 0.237 | 0.233 | 0.0003 | 0.00329 |  |
| PHEV(Petrol) - Petrol consumption | <1350cc | km | 0.0712 | 0.0683 | 0.0009 | 0.00206 |
| 1350-<1600cc | km | 0.0737 | 0.0706 | 0.0009 | 0.00213 |  |
| 1600-<2000cc | km | 0.0830 | 0.0795 | 0.00105 | 0.00240 |  |
|  | 2000-<3000 cc | km | 0.0922 | 0.0884 | 0.00116 | 0.00266 |
| ≥3000 cc | km | 0.110 | 0.106 | 0.00139 | 0.00319 |  |
| PHEV(Petrol)-Electricity consumption | <1350 cc | km | 0.00736 | 0.00716 | 0.0002 | 0.00002 |
| 1350-<1600 cc | km | 0.00762 | 0.00741 | 0.0002 | 0.00002 |  |
| 1600-<2000 cc | km | 0.00858 | 0.00834 | 0.0002 | 0.00002 |  |
| 2000-<3000 cc | km | 0.00953 | 0.00926 | 0.0002 | 0.00002 |  |
| ≥3000 cc | km | 0.0114 | 0.0111 | 0.0003 | 0.00002 |  |
| PHEV(Diesel)-Diesel consumption | <1350 cc | km | 0.0890 | 0.0876 | 0.0001 | 0.00124 |
| 1350-<1600 cc | km | 0.0856 | 0.0843 | 0.0001 | 0.00119 |  |
| 1600-<2000 cc | km | 0.0908 | 0.0894 | 0.0001 | 0.00126 |  |
| 2000-<3000 cc | km | 0.112 | 0.110 | 0.0002 | 0.00155 |  |
| ≥3000 cc | km | 0.124 | 0.122 | 0.0002 | 0.00172 |  |
| PHEV(Diesel)-Electricity consumption | <1350 cc | km | 0.00803 | 0.00780 | 0.0002 | 0.00002 |
| 1350-<1600 cc | km | 0.00771 | 0.00750 | 0.0002 | 0.00002 |  |
| 1600-<2000 cc | km | 0.00845 | 0.00821 | 0.0002 | 0.00002 |  |
| 2000-<3000 cc | km | 0.00957 | 0.00930 | 0.0003 | 0.00002 |  |
| ≥3000 cc | km | 0.0113 | 0.0110 | 0.0003 | 0.00002 |  |
| Electric vehicle | <1350 cc | km | 0.0154 | 0.0150 | 0.0004 | 0.00003 |
| 1350-<1600 cc | km | 0.0160 | 0.0155 | 0.0004 | 0.00003 |  |
| 1600-<2000 cc | km | 0.0180 | 0.0175 | 0.0005 | 0.00004 |  |
| 2000-<3000 cc | km | 0.0200 | 0.0194 | 0.0005 | 0.00004 |  |
| ≥3000 cc | km | 0.0239 | 0.0232 | 0.0006 | 0.00005 |  |
| Motorcycle | <60cc, petrol | km | 0.0605 | 0.0580 | 0.0008 | 0.00175 |
| ≥60cc, petrol | km | 0.121 | 0.116 | 0.00152 | 0.00350 |  |
| <60cc, electricity | km | 0.00380 | 0.00369 | 0.00010 | 0.000008 |  |
| ≥60cc, electricity | km | 0.00760 | 0.00738 | 0.0002 | 0.00002 |  |

| Emission source category |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol vehicle | <1350cc | km | 0.159 | 0.153 | 0.00201 | 0.00461 |
| 1350-<1600cc | km | 0.165 | 0.158 | 0.00208 | 0.00477 |  |
| 1600-<2000cc | km | 0.186 | 0.178 | 0.00234 | 0.00537 |  |
| 2000-3000cc | km | 0.206 | 0.198 | 0.00260 | 0.00596 |  |
| ≥3000cc | km | 0.247 | 0.236 | 0.00311 | 0.00713 |  |
| Diesel vehicle | <1350cc | km | 0.178 | 0.175 | 0.0003 | 0.00247 |
| 1350-<1600cc | km | 0.171 | 0.168 | 0.0003 | 0.00238 |  |
| 1600-<2000cc | km | 0.181 | 0.179 | 0.0003 | 0.00252 |  |

Table 19: Post-2015 vehicle fleet emissions per km travelled

Note: These numbers are rounded to three decimal places unless the number is significantly small.

* * *

| Emission source category |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
|  | 2000-<3000 cc | km | 0.223 | 0.219 | 0.0003 | 0.00310 |
| ≥3000 cc | km | 0.247 | 0.243 | 0.0004 | 0.00344 |  |
| Petrol hybrid vehicle | <1350 cc | km | 0.126 | 0.121 | 0.00158 | 0.00364 |
| 1350-<1600 cc | km | 0.130 | 0.125 | 0.00164 | 0.00376 |  |
| 1600-<2000 cc | km | 0.147 | 0.140 | 0.00185 | 0.00424 |  |
| 2000-<3000 cc | km | 0.163 | 0.156 | 0.00205 | 0.00471 |  |
| ≥3000 cc | km | 0.195 | 0.187 | 0.00245 | 0.00563 |  |
| Diesel hybrid vehicle | <1350 cc | km | 0.157 | 0.155 | 0.0002 | 0.00219 |
| 1350-<1600 cc | km | 0.151 | 0.149 | 0.0002 | 0.00211 |  |
| 1600-<2000 cc | km | 0.160 | 0.158 | 0.0002 | 0.00223 |  |
| 2000-<3000 cc | km | 0.197 | 0.194 | 0.0003 | 0.00274 |  |
| ≥3000 cc | km | 0.219 | 0.215 | 0.0003 | 0.00304 |  |
| PHEV (Petrol) - Petrol consumption | <1350 cc | km | 0.0658 | 0.0631 | 0.0008 | 0.00190 |
| 1350-<1600 cc | km | 0.0681 | 0.0653 | 0.0009 | 0.00197 |  |
| 1600-<2000 cc | km | 0.0767 | 0.0735 | 0.0010 | 0.00222 |  |
| 2000-<3000 cc | km | 0.0852 | 0.0817 | 0.00107 | 0.00246 |  |
| ≥3000 cc | km | 0.102 | 0.0977 | 0.00128 | 0.00295 |  |
| PHEV (Petrol) - Electricity consumption | <1350 cc | km | 0.00695 | 0.00675 | 0.0002 | 0.00001 |
| 1350-<1600 cc | km | 0.00719 | 0.00699 | 0.0002 | 0.00002 |  |
| 1600-<2000 cc | km | 0.00810 | 0.00787 | 0.0002 | 0.00002 |  |
| 2000-<3000 cc | km | 0.00899 | 0.00874 | 0.0002 | 0.00002 |  |
| ≥3000 cc | km | 0.0108 | 0.0105 | 0.0003 | 0.00002 |  |
| PHEV (Diesel) - Diesel consumption | <1350 cc | km | 0.0823 | 0.0810 | 0.0001 | 0.00115 |
| 1350-<1600 cc | km | 0.0792 | 0.0780 | 0.0001 | 0.00110 |  |
| 1600-<2000 cc | km | 0.0839 | 0.0826 | 0.0001 | 0.00117 |  |
| 2000-<3000 cc | km | 0.103 | 0.102 | 0.0002 | 0.00144 |  |
| Motorcycle | <60cc, petrol | km | 0.0565 | 0.0541 | 0.0007 | 0.00163 |
| ≥60cc, petrol | km | 0.113 | 0.108 | 0.00142 | 0.00327 |  |
| <60cc,electricity | km | 0.00372 | 0.00361 | 0.00010 | 0.000008 |  |
| ≥60cc,electricity | km | 0.00743 | 0.00722 | 0.0002 | 0.00002 |  |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Table 20: Default private car emission factors per km travelled for default age of vehicle
and <3000 cc engine size

| Emission source category | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Private car default |  |  |  |  |  |
| Petrol | km | 0.252 | 0.241 | 0.00317 | 0.00728 |
| Diesel | km | 0.268 | 0.264 | 0.0004 | 0.00374 |
| Petrol hybrid | km | 0.199 | 0.191 | 0.00250 | 0.00575 |
| Diesel hybrid | km | 0.241 | 0.237 | 0.0004 | 0.00335 |
| PHEV(Petrol)-Petrol consumption | km | 0.0922 | 0.0884 | 0.00116 | 0.00266 |
| PHEV(Petrol)-Electricity consumption | km | 0.00953 | 0.00926 | 0.0002 | 0.00002 |
| PHEV(Diesel)-Diesel consumption | km | 0.112 | 0.110 | 0.0002 | 0.00155 |
| PHEV(Diesel)-Electricity consumption | km | 0.00957 | 0.00930 | 0.0003 | 0.00002 |
| Electric | km | 0.0200 | 0.0194 | 0.0005 | 0.00004 |

Notes: These numbers are rounded to three decimal places unless the number is significantly small.

| Emission source category | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Rental car default |  |  |  |  |  |
| Petrol | km | 0.186 | 0.178 | 0.00234 | 0.00537 |
| Diesel | km | 0.181 | 0.179 | 0.0003 | 0.00252 |
| Petrol hybrid | km | 0.147 | 0.140 | 0.00185 | 0.00424 |
| Diesel hybrid | km | 0.160 | 0.158 | 0.0002 | 0.00223 |
| PHEV(Petrol)-Petrol consumption | km | 0.0767 | 0.0735 | 0.0010 | 0.00222 |
| PHEV(Petrol)-Electricity consumption | km | 0.00810 | 0.00787 | 0.0002 | 0.00002 |
| PHEV(Diesel)-Diesel consumption | km | 0.0839 | 0.0826 | 0.0001 | 0.00117 |
| PHEV(Diesel)-Electricity consumption | km | 0.00798 | 0.00775 | 0.0002 | 0.00002 |
| Electric | km | 0.0170 | 0.0165 | 0.0004 | 0.00004 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Defaults assume a post-2015 fleet for rental cars and engine size of 1600 – <2000 cc.

* * *

We were unable to source more up-to-date data on the New Zealand taxi fleet to produce a
representative vehicle type for the taxi (regular) factor. Therefore, this factor is derived from
an average of the factors for a petrol, diesel, petrol plug-in hybrid and electric vehicle, for a
2000–3000 cc vehicle class. These workings are in table 24.

Table 22: Emission factors for taxi travel

| Emission source category | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Taxi travel |  |  |  |  |  |
| Regular | km | 0.164 | 0.159 | 0.00148 | 0.00373 |
| Regular- dollars spent | $ | 0.0514 | 0.0497 | 0.0005 | 0.00116 |
| Petrol hybrid | km | 0.176 | 0.169 | 0.00222 | 0.00509 |
| Petrol hybrid-dollars spent | $ | 0.0550 | 0.0528 | 0.0007 | 0.00159 |
| Electric | km | 0.0200 | 0.0194 | 0.0005 | 0.00004 |
| Electric-dollars spent | $ | 0.00625 | 0.00607 | 0.0002 | 0.00001 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Organisations should gather the activity data on passenger vehicle use with as much detail
as possible, including age of the vehicle, engine size, fuel type and kilometres travelled. If
information is not available, we provide conservative defaults to allow for overestimation
rather than underestimation.

If fuel-use data are available, see section 3.3.

If fuel-use data are not available, collect data on kilometres travelled by vehicle type and
multiply this by the emission factor based on distance travelled for each GHG. If the vehicle is
electric and the charging point is within the organisation’s boundaries, this is a direct (Scope 1)
emission source and emissions are zero. If travel is by rideshare apps (ie, Uber, Zoomy or Ola),
we recommend using the taxi travel emission factors by distance travelled (table 22). If this
information is not available, use the taxi emission factors per dollars spent.

Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = distance travelled by vehicle type (km)

\\mathsf{C O}\_{2}e,

PASSENGER VEHICLES: EXAMPLE CALCULATION

An organisation has 15 petrol vehicles. They use 40,000 litres of regular petrol in the reporting
period.

F = emission factors for correlating vehicle type from table 16 to table 22

Q = distance travelled by vehicle type (km)
F = emission factors for correlating vehicle type from table 16 to table 22

\\begin{array}{r l r l r l r}{{}&&{{}{\\sf C O}{\_2}\ \ \\sf{e r m i s s i o n s}}&&{}&{}&{}

\\begin{array}{r l r l r l r}{\ {sf C H H\_{4}\ e r r i s s i o n s}}&{}&{{}}&{}&{}}&{}&{}&{}&{{}=40,{\\sf O O O}\\times0.0309}&{}&{{&}{=40,0.036\ {\\sf C g}\ {\\sf C O}\_{2}{\ -bf}}\\end{array}

\\begin{array}{r l r l r l r}{\\mathrm{{N\_{2}O~e r m i s s i o n s}}}&{{&{}}&{}&{}&{}&{}&{}=40,000\\times0.0710}&{}&{{&{}=40,000\ \\mathrm{k{}}g g\ \\mathrm{{C O}{}\_{2}!}!

\\begin{array}{r l r l r l r}{{\\sf T o t a l} ~~{\\sf C O\_{2}-e}~~ r r i s s i o n s}&{{}}&{=40,{\\sf O O0}\\times2.46}&{{}}&{=98,400\ \ \ \\mathrm{{C}}{\\sf C O\_{2}-e}}&{{}}&{=99,400\ \ {{sf C G}{\ }{{Csfsf}}}{\ -\\mathrm e,,,}}&{{}}&{=98,}&{{}}&{=98,}&{{}}&{=98,}&{{}}&{=99,}&{{}}&{=98,}&{{}}&{=99,}&{{}=9,,}&{109\ \ {{\\sf C O} _{2}-e}}&{{}}&{=}&{99,,}&{199\ \ \ {\\mathrm{C}}{-}}&{{}}&{=99,}&{1}&{19\ 9\ \ \ {\\mathrmmathrm{C{}}}_{2}-}{{sfsf C C} _{2}-}&{199\ \ \ \ {\\mathrm{C}}_{2}-}&{}&{{}}&{=}&{199,}&{199\ \

* * *

PASSENGER VEHICLES: EXAMPLE CALCULATION

An organisation owns three pre-2010 petrol hybrid vehicles. They are all between 1600 and
2000 cc and travel a total of 37,800 km in the reporting period.

\\begin{array}{r l r l r l r}{\ &&&{{\\mathrm{C O\_{2}\ e r r i s s j o n s}}}}&&{\ \ &}&{=37,800\\times0.172}&&{=6,501.6\ \\mathrm{k g ~~C O\_{2}}}&&{=6,501.6\ \\mathrm{k g~~ C O\_{2}}}&&{=6.501.6\ \\mathrm{k g ~~C O\_\_{2}}}&&{=6.50\ {\ \ }}&{=6.}&{{\ \ \ \ \ \ \ \ }}&{=6.501.6\ \\mathrm{k g~~ C O\_\_{{22}}}}&&{=6.50\ \\mathrm{k g~C O\_\_{{22}}

\ {\\tt C H G\ e r r i s s i o n s}

\\begin{array}{r l r l}&{\ {sf N N\_{2}O\ e r m i s s i o n s}}&{}&{{}}{{}&}&{{}=37.800\\times0.00517=195.4\ \\mathrm{k g\ C\ }\_{2}\ \\mathrm{e-e}}&{}&{{}}\\end{array}

\\begin{array}{r l r l}{{\\sf T o t a l} ~~{\\sf C O\_{2}-e}~~{\\sf e r m i s s i o n s}}&{{}}&{{}=37,800\\times0.179}&{{}=6,766.2 ~~{\\sf C{}O\_{{}}e}{{\\sf C O\_{2}}-e r}}&{{}}&{{}=6,766.2~~{\\sf C g}~{\\sf C O}\_{2}-e}{}&{{}=6.2760\\times0.179}&{{}=}&{{}}\\end{array}

An organisation uses petrol rental cars to travel 12,000 km. It also spends $18,000 on hybrid taxi
travel.

\\begin{array}{r l r l r l r}{\ \\mathrm T o o t a l\ \\mathsf{C O\_{2}}e\ e r m i s s i o n s\ f r o m\ r e n t r a l\ c a r s}&{}&{{}=12,\\mathrm{O O0}\\times0.186}&{{&{}=2,232\ \\mathrm{i g}\ C O\_{2}\ \\mathrm{e e r a a l}\ c a r s}}&{}&{{}=12,\\mathrm{O O2\ o0times..188}}&endarray

Total CO2-e emissions from hybrid taxi travel = $18,000 × 0.055 = 990 kg CO2-e

\\mathrm{C O}\_{2}e-

=18.000\\times0.055=901g o C\_{2}=0

Note: Numbers may not add due to rounding.

7.2.2. Emission factor derivation methodology

The 2021 fleet statistics were taken from the Te Manatū Waka Ministry of Transport Vehicle
Fleet Emissions Model. This provides energy (fuel and electricity) use per 100 km travelled
by vehicle.

• Pre-2010 fleet is based on the average fuel consumption data from 1970 to 2010. We
assume there are no electric vehicles or plug-in hybrid vehicles.

• 2010–2015 fleet is based on the average fuel consumption data from vehicles produced
between 2010 and 2015.

Note that some guidance documents, such as that published by the UK Government
Department for Business, Energy and Industrial Strategy (UK BEIS) apply an uplift factor to
passenger vehicles. This accounts for the real-world effects on fuel consumption, such as the
use of air conditioning, vehicle payload, gradient and weather. We do not apply an uplift factor
here, because the Vehicle Fleet Emissions Model is based on real-world driving and fuel use.

Table 23 details the average fuel consumption rates for the vehicles.

24
Motor Vehicle Register: [https://www.nzta.govt.nz/vehicles/how-the-motor-vehicle-register-affectsyou/motor-vehicle-registrations-dashboard-and-open-data/](https://www.nzta.govt.nz/vehicles/how-the-motor-vehicle-register-affectsyou/motor-vehicle-registrations-dashboard-and-open-data/).

* * *

Table 23: Fuel consumption in litres per 100 km

| Emission source |  | Units | Units of energy consumed per 100 km |  |  |
| --- | --- | --- | --- | --- | --- |
| Pre-2010 | 2010–2015 | Post-2015 |  |  |  |
| Petrol vehicle | <1350 cc | litres | 7.922 | 7.021 | 6.490 |
| 1350–<1600 cc | litres | 8.199 | 7.266 | 6.717 |  |
| 1600–<2000 cc | litres | 9.232 | 8.181 | 7.563 |  |
| 2000–<3000 cc | litres | 10.254 | 9.087 | 8.401 |  |
| ≥3000 cc | litres | 12.267 | 10.871 | 10.050 |  |
| Diesel vehicle | <1350 cc | litres | 7.884 | 6.999 | 6.548 |
| 1350–<1600 cc | litres | 7.587 | 6.735 | 6.301 |  |
| 1600–<2000 cc | litres | 8.042 | 7.138 | 6.678 |  |
| 2000–<3000 cc | litres | 9.886 | 8.775 | 8.205 |  |
| ≥3000 cc | litres | 10.966 | 9.734 | 9.101 |  |
| Petrol hybrid vehicle | <1350 cc | litres | 6.254 | 5.543 | 5.122 |
| 1350–<1600 cc | litres | 6.473 | 5.736 | 5.301 |  |
| 1600–<2000 cc | litres | 7.288 | 6.459 | 5.969 |  |
| 2000–<3000 cc | litres | 8.095 | 7.174 | 6.630 |  |
| ≥3000 cc | litres | 9.6842 | 8.5823 | 7.9312 |  |
| Diesel hybrid vehicle | <1350 cc | litres | 7.0678 | 6.2636 | 5.7923 |
| 1350–<1600 cc | litres | 6.8015 | 6.0276 | 5.5741 |  |
| 1600–<2000 cc | litres | 7.209 | 6.389 | 5.908 |  |
| 2000–<3000 cc | litres | 8.862 | 7.854 | 7.263 |  |
| ≥3000 cc | litres | 9.831 | 8.712 | 8.057 |  |
| Petrol plug-in hybrid electric vehicle (PHEV) – petrol consumption | <1350 cc | litres | 3.273 | 2.901 | 2.681 |
| 1350–<1600 cc | litres | 3.387 | 3.002 | 2.774 |  |
| 1600–<2000 cc | litres | 3.814 | 3.380 | 3.124 |  |
| 2000–<3000 cc | litres | 4.237 | 3.755 | 3.470 |  |
| ≥3000 cc | litres | 5.068 | 4.491 | 4.151 |  |
| Petrol plug-in hybrid electric vehicle (PHEV) – electricity consumption | <1350 cc | kWh | 10.018 | 8.895 | 8.394 |
| 1350–<1600 cc | kWh | 10.368 | 9.206 | 8.687 |  |
| 1600–<2000 cc | kWh | 11.674 | 10.366 | 9.781 |  |
| 2000–<3000 cc | kWh | 12.967 | 11.514 | 10.864 |  |
| ≥3000 cc | kWh | 15.512 | 13.773 | 12.996 |  |
| Diesel plug-in hybrid electric vehicle (PHEV) – diesel consumption | <1350 cc | litres | 3.699 | 3.278 | 3.031 |

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

| Emission source |  | Units | Units of energy consumed per 100km |  |  |
| --- | --- | --- | --- | --- | --- |
| Pre-2010 | 2010-2015 | Post-2015 |  |  |  |
|  | 1600-<2000cc | kWh | 24.491 | 21.746 | 20.520 |
| 2000-<3000cc | kWh | 27.203 | 24.154 | 22.792 |  |
| ≥3000cc | kWh | 32.542 | 28.895 | 27.265 |  |
| Motorcycle | <60cc, petrol | litres | 2.780 | 2.465 | 2.301 |
| ≥60cc, petrol | litres | 5.561 | 4.929 | 4.602 |  |
| <60cc, electricity | kWh | 5.137 | 4.588 | 4.488 |  |
| ≥60cc, electricity | kWh | 10.274 | 9.177 | 8.976 |  |

Source: The Te Manatū Waka Ministry of Transport Vehicle Fleet Emissions Model.

The equation used to calculate the emission factor for each GHG is:

\\frac{r e a l;w o r l d;f u e l;c o n s u m p t i o n;(l i t r e s)\\times e m i s s i o n;c o n v e r s i o n;f a c t o r}{100;(k m)}

Multiply the values for fuel consumption by the emission conversion factors in table 4.

NZTA vehicle registration data is unchanged from the 2022 Guidance, where the average year
25
of manufacture for the taxi fleet was 2012, and 2015 for the rental fleet. We assumed a
2010–2015 fleet for taxis and post-2015 fleet for rental cars.

The taxi (regular) factor is derived from an average of the factors for a petrol, diesel, petrol
plug-in hybrid and electric vehicle, for a 2000–3000 cc vehicle class. These workings are in
table 24.

Table 24: Data used for calculating the taxi (regular) emission factor

| Vehicle |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol | 2000-<3000cc | km | 0.223 | 0.214 | 0.0028 | 0.0065 |
| Diesel | 2000-<3000cc | km | 0.238 | 0.235 | 0.0004 | 0.0033 |
| Petrol hybrid | 2000-<3000cc | km | 0.176 | 0.169 | 0.0022 | 0.0051 |
| Electric | 2000-<3000cc | km | 0.0200 | 0.0194 | 0.0005 | 0.00004 |
| Taxi(regular) | Average | km | 0.164 | 0.159 | 0.00148 | 0.00373 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

TaxiCharge NZ Ltd advised that the current average price per kilometre26 in a taxi is $3.20.
North Island’s average rate = $3.02, while South Island’s average = $3.52.

25
New Zealand Transport Agency: [https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx](https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx).

26
As per communications with TaxiCharge 2 February 2023.

* * *

The calculation to develop the emission factors for taxi based by $ spend is:

e m i s s i o n s;p e r;\\sharp;s p e n d=\\frac{e m i s s i o n s;p e r;k m}{\\sharp3.20;p e r;k m}

Table 25 shows the fuel economy and emissions per kilometre figures used to derive the taxi
regular factor.

Table 25: Figures used to derive the taxi regular factor

| Emission source | Units | Units of energy consumed per 100km | Emissions per km(kgCO2-e) |
| --- | --- | --- | --- |
| Petrol vehicle | Litres | 9.087 | 0.2231 |
| Diesel vehicle | Litres | 8.775 | 0.2382 |
| Petrol hybrid | Litres | 7.174 | 0.1761 |
| Electric vehicle | kWh | 24.154 | 0.0200 |
| Taxi(regular) |  |  | 0.16633 |

Note: These numbers are rounded to four decimal places unless the number is significantly small.

The private car default is based on the average age of light passenger vehicles in the New
Zealand fleet, back-calculated to the year of manufacture, with the fuel consumption factors in
table 23 applied.

According to Waka Kotahi NZ Transport Agency (NZTA) The New Zealand 2020 Vehicle Fleet:
Data Spreadsheet, the average age of light passenger vehicles in 2021 was 14.79 years. This
corresponds to a 2006 year of manufacture.

Furthermore, according to MoT27 the most common size of light passenger vehicle is 2281 cc,
which puts it in the 2000–3000 cc category. For hybrid and electric vehicles we assumed a

> 2015 fleet consumption for a 2000–3000 cc equivalent engine size.

Note: These numbers are rounded to three decimal places unless the number is significantly small.

| Engine type | Unit | Units per 100km for a2000-3000cc engine |
| --- | --- | --- |
| Petrol | litre | 10.254 |
| Diesel | litre | 9.886 |
| Petrol hybrid | litre | 6.630 |
| Diesel hybrid | litre | 7.263 |
| Petrol plug-in hybrid(petrol) | litre | 3.470 |
| Petrol plug-in hybrid(electricity) | kWh | 10.864 |
| Diesel plug-in hybrid(diesel) | litre | 3.801 |
| Diesel plug-in hybrid(electricity) | kWh | 10.904 |
| Electric | kWh | 22.792 |

The default emission factor for rental cars is the same as for vehicles in the post-2015
1600–2000 cc category.

27
Te Manatū Waka Ministry of Transport:
[https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx](https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx).

* * *

7.2.3. Assumptions, limitations and uncertainties

Emission factors from fuel are multiplied by real-world consumption rates for vehicles with
different engine sizes. The uncertainties embodied in these figures carry through to the
emission factors. For petrol vehicles, we multiplied the real-world consumption by ‘regular
petrol’ emission factors from the fuel emission source category. This may overestimate
emissions for some and underestimate emissions for others.

According to MoT28 the most common size of light passenger vehicle is 2281 cc, which puts it
in the 2000–3000 cc category. Therefore, the default emission factors (for vehicles of unknown
engine size) are the same as for a <3000 cc vehicle.

The Vehicle Fleet Emissions Model contains uncertainties about the fuel consumption figures
provided. Emission factors represent the average fuel consumption of vehicles operating in the
real world under different driving conditions, across all vehicle types in that classification.

We assume there are no electric cars or hybrids in the pre-2010 fleet.

7.3. Public transport passenger travel

The emission factors for public transport for passenger travel on buses and trains were not
updated this year, as no new datasets were available. The unit used for these emission sources
are passenger kilometres (pkm).

Data was sourced from NZTA and KiwiRail for the 2020 calendar year.

Table 27: Emission factors for public transport

| Emission source |  | Unit | kgCO2-e/unit | CO2(kgCO2e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Bus | National average for bus | pkm | 0.155 | 0.153 | 0.0001 | 0.00213 |
| Electric | pkm | 0.0124 | 0.0120 | 0.0004 | 0.00002 |  |
| Diesel | pkm | 0.0600 | 0.0600 | 0.00005 | 0.0009 |  |
| Average bus | pkm | 0.0363 | 0.0360 | 0.0001 | 0.0001 |  |
| Rail | Metropolitan electric | pkm | 0.0130 | 0.0130 | 0.00001 | 0.0000001 |
| Metropolitan diesel | pkm | 0.0460 | 0.0450 | 0.00006 | 0.0007 |  |
| Metropolitan average | pkm | 0.0190 | 0.0190 | 0.00002 | 0.0001 |  |

7.3.1. GHG inventory development

To calculate public transport passenger emissions, collect data on the type of transport and
distance travelled, and multiply this by the emission factors for each gas. Organisations could
29
conduct a staff travel survey to quantify these emissions.

(cir(ast))\\times(\\ccirastast\ circast ast(\ )\ c castcledast)\\times(cast)ast

28
Te Manatū Waka Ministry of Transport:
[https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx](https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx).
29

29
GHG Protocol Technical Guidance for Calculating Scope 3 Emissions:
[https://ghgprotocol.org/sites/default/files/standards\_supporting/Chapter6.pdf](https://ghgprotocol.org/sites/default/files/standards_supporting/Chapter6.pdf).

* * *

Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = distance travelled, by vehicle type (km)

{\\mathsf C{O}}\_{2^e{-}e}

Q = distance travelled, by vehicle type (km)
F = emission factors for correlating vehicle type, from table 27

F = emission factors for correlating vehicle type, from table 27

PASSENGER BUS: EXAMPLE CALCULATION

An employee takes a return trip on an electric Wellington bus from the CBD to the airport
(9.4 km each way). This happens five times in the reporting year

Passenger kilometres travelled = 2 trips × 9.4 km x 5 times = 94 pkm

\\mathrm{C O}\_{2}

=94\\times0.012

=1.128;\\mathrm{k g\ }O\_{2}

=94\\times0.0004

=0.0376k g C O\_{2}e-e

=0.00188k g\ {\_02e}

=94\\times0.00002

Total CO2-e emissions from passenger public travel = 94 x 0.0124 = 1.17 kg CO2-e

\\mathrm{C O}e^{-e}

94\\times0.0124=1.17k g C O\_{2}=e

Note: Numbers may not add due to rounding.

7.3.2. Emission factor derivation methodology

7.3.2.1. National average bus

To calculate the emission factor for national average bus travel we used the NZTA passenger
travel data30 (table 28) to estimate the national average loading capacity of seven people
per bus.

Table 28: National bus passenger kilometres in 2020/21

| Region | Mode | Breakdown | 2020/21 |
| --- | --- | --- | --- |
| NZ | Bus | pkm | 534,976,704 |
| NZ | Bus | Service km | 122,934,050 |

The passenger loading per bus for the different regions for 2020/21 is shown in table 29.

Table 29: National bus passenger loading by region

| Region | Unit | End Use |
| --- | --- | --- |
| National average | Passenger/bus | 7 |
| Auckland | Passenger/bus | 7 |
| Bay of Plenty | Passenger/bus | 3 |
| Canterbury | Passenger/bus | Missing data |
| Gisborne | Passenger/bus | 8 |
| Hawkes Bay | Passenger/bus | 1 |
| Manawatu-Whanganui | Passenger/bus | 5 |
| Marlborough-Nelson-Tasman | Passenger/bus | 6 |
| Northland | Passenger/bus | 8 |
| Otago | Passenger/bus | Missing data |

30
NZTA Passenger data, accessed September 2020, online at: [www.nzta.govt.nz/assets/userfiles/transportdata/PTPerformance.xlsx](http://www.nzta.govt.nz/assets/userfiles/transportdata/PTPerformance.xlsx).

* * *

| Region | Unit | End Use |
| --- | --- | --- |
| Southland | Passenger/bus | 3 |
| Taranaki | Passenger/bus | 12 |
| Waikato | Passenger/bus | 4 |
| Wellington | Passenger/bus | 20 |

We then divided the per km emission factor for diesel buses in table 28 by the national
passenger/bus loading rate to give the emissions per gas - see table 34.

Table 30: Emission factor for national average bus

| Bus type | Class | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| National average bus | Diesel bus(≥12000kg) | km | 1.088 | 1.070 | 0.001 | 0.017 |

Note: These numbers are rounded to three decimal places unless the number is significantly small. Based
on 2020 data.

To calculate the emissions from Wellington buses we used the most recent data available
which was from the year 2020. This information was from Greater Wellington Regional
Council. Data for electric buses is in table 31 and data for diesel buses is in table 32.

Table 31: Greater Wellington Regional Council 2020 data for electric buses

| Wellington diesel buses | Fuel consumption(litres) | pkm |
| --- | --- | --- |
| Diesel buses | 5,601,529 | 102,013,687 |

The energy consumption was multiplied by its respective emission factors and divided by the
pkm to provide the emission factor. This was calculated using 2018 electricity data.

To calculate the emissions from Wellington trains we used the most recent data available
which was from the year 2021. The energy consumption data in table 33 is from KiwiRail and
the passenger kilometres data is from Metlink.

7.3.2.3. Wellington trains

The average for Wellington was calculated by adding the total pkm and the total GHGs.

* * *

Table 33: Wellington train data

| Metro commuter rail | Units | 2020 | pkm |
| --- | --- | --- | --- |
| Electric (Wellington) | kWh | 23,242,017 | 190,659,149 |
| Diesel (Wellington) | litres | 699,773 | 40,765,152 |

Note: no data has been used from the Palmerston North to Wellington commuter line. For diesel, calculations are
based solely on the Wairarapa line.

The energy consumption was multiplied by its respective emission factors (table 9 and table 4)
and divided by the pkm to provide the emission factor. This was calculated using 2021
electricity data.

The average was calculated by adding the total pkms and the total GHGs for both the electric
and diesel commuter lines.

(total diesel GHG + total electric GHG)/ (diesel pkm + electric pkm)

7.3.3. Assumptions, limitations and uncertainties

Limited data is available for regions outside the Greater Wellington Region. These metro
commuter rail emission factors are assumed to be appropriate for use on any commuter rail
line in New Zealand.

In most instances the National Average for Bus emission factor is the most appropriate to use. If
taking public transport in Auckland or Wellington, we recommend using the Wellington bus data.

7.4. Public transport vehicles

Public transport vehicle emissions include those from buses. Emissions are calculated for the
whole vehicle. This approach is appropriate for transport operators or if a bus is chartered.
Table 34 details these emission factors.

Buses: We calculated the emissions of different buses using Te Manatū Waka Ministry of
Transport Vehicle Fleet Emissions Model data for fuel consumption in litres per 100 kilometres.
The guide presents the data in emissions per kilometre.

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Diesel bus | <7500kg | km | 0.567 | 0.557 | 0.0007 | 0.00888 |
| 7500-12000kg | km | 0.785 | 0.772 | 0.00103 | 0.0123 |  |
| ≥12000kg | km | 1.09 | 1.07 | 0.00143 | 0.0170 |  |
| Diesel hybrid bus | <7500kg | km | 0.401 | 0.394 | 0.0005 | 0.00628 |
| 7500-12000kg | km | 0.556 | 0.546 | 0.0007 | 0.00870 |  |

Table 35 details the data provided to calculate the emission conversion factors.

* * *

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
|  | ≥12000kg | km | 0.770 | 0.757 | 0.00101 | 0.0121 |
| Electric bus | <7500kg | km | 0.0552 | 0.0530 | 0.00211 | 0.00008 |
| 7500-12000kg | km | 0.0765 | 0.0735 | 0.00292 | 0.0001 |  |
| ≥12000kg | km | 0.106 | 0.102 | 0.00405 | 0.0001 |  |

(0.0)\\times(0.50\\div0.50)\ (0.5)

7.4.1. GHG inventory development

To calculate public transport emissions, collect data on the type of transport and distance
travelled, and multiply this by the emission factors for each gas. Applying the equation
E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = distance travelled, by vehicle type (km)

\\mathsf{C O}\_{2}\\mathrm{-e}

Q = distance travelled, by vehicle type (km)
F = emission factors for correlating vehicle type, from table 34

F = emission factors for correlating vehicle type, from table 34

DIESEL BUS: EXAMPLE CALCULATION

An organisation charters a diesel bus (<7,500 kg) to travel 500 km. The emissions would be:

| $CO\_{2}$ emissions | =500x0.557 | =278.5kgCO\_{2}$ |
| --- | --- | --- |
| $CH\_{4}$ emissions | =500x0.0007 | =0.35kgCO\_{2}-e |
| N\_{2}O$ emissions | =500x0.00888 | =4.44kgCO\_{2}-e |

=500\\times0.557=278.58times o\_{2}

=00\\times\\0.0007=0.35k times o0\_{2}=0

\\begin{array}{r l r l r l r}{\\mathrm{\\boldmath{ ~~N\_2~~ O ~~e r m i s s i o n s~~}}}&{{}}&{}&{}&{{}=500\\times0.00888}&{}&{{}=4.44 ~~\\mathrm{k g~~ C O\_2^{-}e}}&{}&{{}=\\mathrm{{}4.40 ~~}mathrm{k{}}{}}&{}&{{}=\\mathrm{{}4}.40~~\\mathrm{{k g}C O\_{^-}e}}&{}&{{}}\\end{array}

Total CO2-e emissions from bus travel = 500 km x 0.567 = 283.5 kg CO2-e

{mathsf\\mathsf C{O}}\_{2-\\mathrm{e}}

{\\mathsf C{}{mathsf O O}}-{\\mathsf e}

7.4.2. Emission factor derivation methodology

The average age of the bus fleet is 16.4 years (according to Te Manatū Waka Ministry of
Transport fleet statistics). Therefore, we applied an average fuel consumption factor for a pre-
2010 fleet to the bus fleet from the 2019 Vehicle Fleet Emissions Model.

| emission source |  | Unit | Pre-2010 units of energy per 100km |
| --- | --- | --- | --- |
| Diesel bus | <7,500kg | litre | 21.043 |
| <12,000kg | litre | 29.147 |  |
| ≥12,000kg | litre | 40.397 |  |
| Diesel hybrid bus | <7,500kg | litre | 14.891 |
| <12,000kg | litre | 20.626 |  |
| ≥12,000kg | litre | 28.587 |  |
| Electric bus | <7,500kg | kWh | 8.690 |
| <12,000kg | kWh | 12.037 |  |
| ≥12,000kg | kWh | 16.682 |  |

Table 35: Fuel/energy consumption per 100 km for pre-2010 fleet buses

Note: These numbers are rounded to three decimal places.

* * *

### Using the information in table 35 and appropriate emission factor, the equation is:

𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑒𝑒𝑒𝑒 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐 × 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓 = 𝑔𝑔𝑔𝑔𝑔𝑔𝑔𝑔𝑔𝑔 ℎ𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜 𝑔𝑔𝑔𝑔𝑔𝑔 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑝𝑝𝑝𝑝𝑝𝑝 𝑘𝑘𝑘𝑘 100 (𝑘𝑘𝑘𝑘)

### Where:

- fuel/energy consumption = units of energy per 100 km travelled
- emission factor = the emission factor from table 4 or table 9 This allows you to use distance travelled as a unit for calculating emissions. If there are data on the quantity of fuel used, refer to transport fuel emission factors.

## 7.4.3. Assumptions, limitations and uncertainties

### The Vehicle Fleet Emissions Model historical year results have been carefully calibrated to

give a total road fuel use that matches MBIE’s road fuel sales figures. The sources used to develop these emission factors will have inbuilt assumptions, limitations and uncertainties. To investigate these, see the documents referenced.

# 7.5. Air travel

### This section covers emission factors for domestic and international air travel for organisations

### seeking to determine the emissions from business travel.

## 7.5.1. Overview of changes since previous update

The domestic air travel factors have been replicated from the 2022 edition of the guidance due to incomplete data that affected some of the more recent data. As such, the AR4 values for

### aviation fuel have been retained, which aligns with the international air travel factors.

## 7.5.2. Domestic air travel

### This section provides emission factors based on data from 2020. Domestic air travel is a

### common source of indirect (Scope 3) emissions for many New Zealand organisations.

### For air travel emission factors, multipliers or other corrections may be applied to account

### for the radiative forcing of emissions arising from aircraft transport at altitude (jet aircraft).

### Radiative forcing helps organisations account for the wider climate effects of aviation,

### including water vapour and indirect GHGs. This is an area of active research and uncertainty,

### aiming to express the relationship between emissions and the climate warming effects of

### aviation, but there is yet to be consensus on this aspect.

### In this guidance, emission factors with a radiative forcing multiplier refers to the indirect climate

### change effects (non-CO2 emissions eg, water vapour, contrails, NOx). Emission factors without

a radiative forcing multiplier refers to the direct climate change effects (CO2, CH4 and N2O). If

### multipliers are applied, organisations should disclose the specific factor used including its source

### and produce comparable reporting. Therefore, avoid reporting with air travel conversion factors

in one year and without in another year, as this may skew the interpretation of your reporting.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

In terms of small aircraft, a radiative forcing multiplier may not be required given the lower altitude
at which these aircrafts typically fly. However, these emission factors are provided in the tables
below for completeness, and for users wanting to take a conservative approach to their reporting.

Table 36 provides the emission factors without the radiative forcing multiplier applied. Table 37
31, 32
provides emission factors with a radiative forcing multiplier of 1.9 applied.

Table 36: Domestic air travel emission factors without a radiative forcing multiplier

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| National average | pkm | 0.164 | 0.158 | 0.0011 | 0.0044 |
| Large aircraft | pkm | 0.097 | 0.093 | 0.0007 | 0.0026 |
| Medium aircraft | pkm | 0.128 | 0.124 | 0.0009 | 0.0034 |
| Small aircraft | pkm | 0.352 | 0.341 | 0.0029 | 0.0090 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.
Based on 2020 data.

Table 37: Domestic aviation emission factors with a radiative forcing multiplier

| Emission source | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| National average | pkm | 0.306 | 0.300 | 0.0011 | 0.0044 |
| Large aircraft | pkm | 0.180 | 0.177 | 0.0007 | 0.0026 |
| Medium aircraft | pkm | 0.239 | 0.235 | 0.0009 | 0.0034 |
| Small aircraft | pkm | 0.670 | 0.647 | 0.0055 | 0.0172 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.
Based on 2020 data.

We have provided a national average emission factor, and three factors based on the aircraft
size: large, medium or small aircraft. A large aircraft in New Zealand would be an Airbus A320,
A320neo, A321neo, and A320ceo Domestic. A medium aircraft has between 50 and 70 seats
(ie, regional services on an ATR 72 or de Havilland Q300) and a small aircraft has less than
50 seats. If the aircraft type is unknown, we recommend using the national average.

7.5.2.1. GHG inventory development

To calculate emissions for domestic air travel, collect information on passengers flying,
their departure and destination airports, and if practical, the size of the aircraft. If the type
of aircraft is unknown, use the national average emission factors. Calculate distances using
online calculators such as [www.airmilescalculator.com](http://www.airmilescalculator.com/). Multiply the number of passengers by
the distance travelled to obtain the pkm.

31
R Sausen et al. (2005). Aviation radiative forcing in 2000: An update on IPCC (1999) Meteorologische
Zeitschrift 14: 555-561, available at: [https://core.ac.uk/download/pdf/357569099.pdf](https://core.ac.uk/download/pdf/357569099.pdf)
32

32
CCC (2009). Meeting the UK Aviation Target – Options for Reducing Emissions to 2050:
[www.theccc.org.uk/publication/meeting-the-uk-aviation-target-options-for-reducing-emissions-to-2050/](http://www.theccc.org.uk/publication/meeting-the-uk-aviation-target-options-for-reducing-emissions-to-2050/).

* * *

Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = passengers multiplied by distance flown (pkm)

{\\mathrm C{}}{{\\mathrm{O}}}\_{2^{-}}{{\\mathrm e}}

Q = passengers multiplied by distance flown (pkm)
F = emission factors from table 36 to table 37.

F = emission factors from table 36 to table 37.

DOMESTIC AIR TRAVEL: EXAMPLE CALCULATION

An organisation flies an employee on a return flight from Christchurch to Wellington (304 km
each way). This happens five times in the reporting year on an aircraft of unknown size. The
national average emission factor with radiative forcing is used.

Passenger kilometres travelled = (2 × 304) × 5 = 3,040 pkm

Total CO2-e emissions from domestic air travel = 0.306 x 3,040 = 930.24 kg CO2-e

\\mathrm{C{}}\_{\\mathrm{C}}-\\mathrm{e}

Note: Numbers may not add due to rounding.

7.5.2.2. Emission factor derivation methodology

We developed these emission factors with data supplied by Air New Zealand and Te Manatū
Waka Ministry of Transport. We calculated an average emission factor for domestic air travel
using data from the 2020 calendar years, supplemented with data from 2016.

Table 38 details the types of aircraft running domestic flights, using Air New Zealand data and
2016 Te Manatū Waka Ministry of Transport data to calculate the emission factors.

An average emissions factor has also been provided where the aircraft type is unknown (see
tables 36 and 37). Organisations that own aircraft could calculate emissions based on the fuel
consumption data.

Table 38: Domestic aviation data (2020)

| Aircraft type | Total seats per flight | Average distance per flight(km) | Total fuel used(kg) | Total flights |
| --- | --- | --- | --- | --- |
| Airbus A320\* | 181 | 674.16 | 56,638,617 | 18,140.75 |
| Aerospatiale/Alenia ATR 72\* | 68 | 389.51 | 35,187,553.59 | 47,183 |
| British Aerospace Jetstream 32 | 19 | 167.78 | 94,556.00 | 324 |
| Beechcraft Beech 1900D | 19 | 250.73 | 2,152,521.40 | 6,277 |
| Cessna Light Aircraft | 6 | 95.87 | 1,199,632.30 | 9,791 |
| De Havilland Canada DHC-8-300 Dash 8/8Q，Q300\* | 50 | 313.40 | 40,934,925.25 | 53,991 |
| Pilatus PC-12 | 9 | 300.72 | 847,901.49 | 4,315 |
| Saab SF-340 | 34 | 479.70 | 407,373.70 | 668 |
| FOKKER F50 | 53 | 631.55 | 12,890.19 | 11 |

* * *

To calculate the emission factor, first calculate average fuel (kg) per flight for each aircraft:

𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑢𝑢𝑢𝑢𝑢𝑢𝑢𝑢 (𝑘𝑘𝑘𝑘)
𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛 𝑜𝑜𝑜𝑜 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 ℎ𝑡𝑡𝑡𝑡

𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛 𝑜𝑜𝑜𝑜 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 ℎ𝑡𝑡𝑡𝑡

Then calculate average fuel (kg) per passenger:

a v e r a g e;f u e l\\left k k g\\right)p e r;f l i g h t

a v e r a g e;s e a t s\\times0.8

Using this, next calculate fuel per passenger per km:

𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 (𝑘𝑘𝑘𝑘) 𝑝𝑝𝑝𝑝𝑝𝑝 𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝
𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 ℎ𝑡𝑡 𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑

33
The density of kerosene (the assumed aviation fuel) is 0.79 kg/l.

Emission factors for each aircraft were determined by multiplying the fuel (litres) per
passenger per kilometre by the kerosene (aviation fuel) emission factor in table 4.

A national average was then calculated using the share of total flights to weight the
contributions of each aircraft type.

We then calculated a weighted average emission factor for each size category, using the
aircraft types within that size range:

• large aircraft: A320neo, A321neo, A320ceo Domestic

• medium aircraft: ATR 72, De Havilland Canada DHC-8-300 Dash 8/8Q, Q300, FOKKER F50

• small aircraft: British Aerospace Jetstream 32, Cessna Light Aircraft, Pilatus PC-12,
Beechcraft Beech 1900D, Saab SF-340

| Aircraft type | Unit | kgCO2-e/unit | kgCO2-unit(kgCO2-e) | kgCH4-unit(kgCO2-e) | kgN2O-unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| AirbusA320\* | pkm | 0.090 | 0.087 | 0.001 | 0.002 |
| Aerospatiale/AleniaATR72\* | pkm | 0.093 | 0.090 | 0.001 | 0.003 |
| BritishAerospaceJetstream32 | pkm | 0.237 | 0.229 | 0.002 | 0.006 |
| BeechcraftBeech1900D | pkm | 0.186 | 0.180 | 0.002 | 0.005 |
| CessnaLightAircraft | pkm | 0.552 | 0.534 | 0.004 | 0.014 |
| DeHavillandCanadaDHC-8-300Dash8/8Q\* | pkm | 0.145 | 0.140 | 0.001 | 0.004 |

Table 39: Calculated emissions, without the radiative forcing multiplier, per aircraft type

33
Kerosene (ils.co.nz).

* * *

| Aircraft type | Unit | kg CO2-e/unit | kg CO2-unit(kgCO2-e) | kgCH4/unit(kgCO2-e) | kgN2O/unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| PilatusPC-12 | pkm | 0.188 | 0.182 | 0.002 | 0.005 |
| SaabSF-340 | pkm | 0.097 | 0.094 | 0.001 | 0.002 |
| FOKKERF50 | pkm | 0.091 | 0.088 | 0.001 | 0.002 |

Note: These numbers are rounded to three decimal places unless the number is significantly small. 2020 data unless
denoted otherwise. \* Average calculated using data from 2016 and 2020.

Table 40: Calculated emissions, with the radiative forcing multiplier, per aircraft type

| Aircraft type | Unit | kg CO2-e/unit | kg CO2/unit(kgCO2-e) | kg CH4/unit(kgCO2-e) | kg N2O/unit(kgCO2-e) |
| --- | --- | --- | --- | --- | --- |
| AirbusA320\* | pkm | 0.168 | 0.165 | 0.001 | 0.002 |
| Aerospatiale/AleniaATR72\* | pkm | 0.174 | 0.171 | 0.001 | 0.003 |
| British AerospaceJetstream32 | pkm | 0.450 | 0.435 | 0.004 | 0.011 |
| BeechcraftBeech1900D | pkm | 0.353 | 0.342 | 0.004 | 0.010 |
| CessnaLightAircraft | pkm | 1.049 | 1.015 | 0.008 | 0.027 |
| DeHavillandCanadaDHC-8-300Dash8/8Q,Q300\* | pkm | 0.270 | 0.266 | 0.001 | 0.003 |
| PilatusPC-12 | pkm | 0.357 | 0.346 | 0.004 | 0.010 |
| SaabSF-340 | pkm | 0.184 | 0.179 | 0.002 | 0.004 |
| FOKKERF50 | pkm | 0.173 | 0.167 | 0.002 | 0.004 |

Note: These numbers are rounded to three decimal places unless the number is significantly small. 2020 data unless
denoted otherwise. \* Average calculated using data from 2016 and 2020.

7.5.2.3. Assumptions, limitations and uncertainties

Organisations wishing to report their international air travel emissions based on distance
travelled per passenger could use the International Civil Aviation Organisation (ICAO)
34
calculator. This calculator considers aircraft types and load factors for specific airline

7.5.3. International air travel

34
International Civil Aviation Organisation Calculator, accessed via: [www.icao.int/environmentalprotection/CarbonOffset/Pages/default.aspx](http://www.icao.int/environmentalprotection/CarbonOffset/Pages/default.aspx).

* * *

routes but does not apply the radiative forcing multiplier (accounting for the wider climate
effect of emissions arising from aircraft transport at altitude) or distance uplift factor to
account for delays/circling and non-direct routes (ie, not along the straight-line/great-circle
between destinations). If using the ICAO calculator to calculate emissions for international air
travel, multiply the output by 1.08 to account for the 8 per cent distance uplift factor (see
section 7.5.3.3) and then by 1.9 to apply a radiative forcing multiplier.

If you prefer not to use the ICAO calculator, we recommend the emission factors in tables 41
and 42. These emission factors follow those published online by UK BIES conversion factors
(Conversion factors 2021: condensed set (for most users) – revised January 2022) and include a
distance uplift of 8 per cent, and a radiative forcing multiplier of 1.9.

Table 41: Emission factors for international air travel without radiative forcing multiplier

| Emission source | Travel class | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Short haul(<3700km) | Average passenger | pkm | 0.0812 | 0.0804 | 0.00001 | 0.0008 |
| Economy | pkm | 0.0798 | 0.0791 | 0.00001 | 0.0008 |  |
| Business | pkm | 0.120 | 0.119 | 0.00001 | 0.00112 |  |
| Long haul(>3700km) | Average passenger | pkm | 0.102 | 0.101 | 0.00001 | 0.0010 |
| Economy | pkm | 0.0782 | 0.0774 | 0.00001 | 0.0007 |  |
| Premium economy | pkm | 0.125 | 0.124 | 0.00001 | 0.00117 |  |
| Business | pkm | 0.227 | 0.225 | 0.00002 | 0.00212 |  |
| First | pkm | 0.313 | 0.310 | 0.00002 | 0.00293 |  |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Table 42: Emission factors for international air travel with radiative forcing multiplier

| Emission source | Travel class | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Short-haul(<3700km) | Average passenger | pkm | 0.154 | 0.153 | 0.00001 | 0.0008 |
| Economy | pkm | 0.151 | 0.150 | 0.00001 | 0.0008 |  |
| Business | pkm | 0.227 | 0.225 | 0.00001 | 0.00112 |  |
| Long-haul(>3700km) | Average passenger | pkm | 0.193 | 0.192 | 0.00001 | 0.0010 |
| Economy | pkm | 0.148 | 0.147 | 0.00001 | 0.0007 |  |
| Premium economy | pkm | 0.237 | 0.235 | 0.00001 | 0.00117 |  |
| Business | pkm | 0.429 | 0.427 | 0.00002 | 0.00212 |  |
| First class | pkm | 0.591 | 0.589 | 0.00002 | 0.00293 |  |

The emission factors from the UK BEIS are calculated regarding the indirect and direct climate
change effects. For continuity in this guidance, we have categorised the international air travel
emission factors by whether a radiative forcing multiplier was applied, as outlined in this
section. Further information can be found in paragraphs 8.37 - 8.41 in the UK BEIS 2022

* * *

Government Greenhouse Gas Conversion Factors for Company Reporting: Methodology Paper
for Conversion factors Draft Report.

7.5.3.1. GHG inventory development

To calculate emissions for international air travel, gather the information on how far each
passenger flew for each flight. Multiply this by the factors in table 41. Use the specified
emission factors for different cabin classes if information is available. If unknown, use the
average emission factors. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = passengers multiplied by distance flown (pkm)

\\mathsf{C O}\_{2}e,

Q = passengers multiplied by distance flown (pkm)
F = appropriate emission factors from table 41 or table 42

F = appropriate emission factors from table 41 or table 42

INTERNATIONAL AIR TRAVEL: EXAMPLE CALCULATION

An organisation makes five flights from Auckland to Shanghai (9,346 km each way). On the first
trip, two people flew return to Shanghai on the same flight in economy class. On the second
trip, three people flew return to Shanghai and the cabin classes were not recorded. Long-haul
(>3,700 km) emission factors with radiative forcing are used.
For the two people who travel economy class:
Passenger kilometres travelled = (2 × 9,346) × 2 = 37,384 pkm
Their CO2-e emissions from air travel = 37,384 × 0.148 = 5,532.8 kg CO2-e
For the three people with unknown travel classes:
Passenger kilometres travelled = (3 × 9,346) × 2 = 56,076 pkm
Their CO2-e emissions from air travel = 56,076 × 0.193 = 10,822.7 kg CO2-e
Total CO2-e emissions from international air travel = 5,532.8 + 10,822.7 = 16,356 kg CO2-e
Note: Numbers may not add due to rounding.

7.5.3.2. Emission factor derivation methodology

The UK BEIS emission factors publication discusses the methodology in more detail, including
changes over time.

The UK BEIS endorses a great circle distance uplift factor to account for non-direct (ie, not
along the straight-line/great-circle between destinations) routes and delays/circling. The 8 per
cent uplift factor applied by UK BEIS is based on the analysis of flights arriving and departing
from the UK. This figure is likely to be overstated for international flights to/from New Zealand
(initial estimates from Airways New Zealand suggest it is likely to be less than 5 per cent). In
the absence of a New Zealand-specific figure for international flights, we recommend an 8 per
cent uplift factor. This conservative value comes from an IPCC publication, Aviation and the
Global Atmosphere (refer to section 8.2.2.3) and is based on studies of penalties to air traffic
associated with the European ATS Route Network. We recommend applying the 8 per cent
uplift factor to international flight emission estimates from the ICAO calculator by multiplying
the output by 1.09.

The emission factors in tables 41 and 42 are based on UK and European data. The short-haul
emission factor applies to international flights of less than 3,700 km. The long-haul factor
applies to flights of more than 3,700 km.

* * *

The emission factors refer to aviation’s direct GHG emissions including carbon dioxide,
methane and nitrous oxide. There is currently uncertainty over the other climate change
impacts of aviation (including water vapour and indirect GHGs, among other factors), which
the IPCC estimated to be up to two to four times those of carbon dioxide alone. However, the
science is currently uncertain and New Zealand’s Greenhouse Gas Inventory 1990-2021 does
not use a multiplier.

The emission factors refer to aviation’s direct GHG emissions including carbon dioxide,
methane and nitrous oxide. There is currently uncertainty over the other climate change
impacts of aviation (including water vapour and indirect GHGs, among other factors), which
the IPCC estimated to be up to two to four times those of carbon dioxide alone. However, the
science is currently uncertain and New Zealand’s Greenhouse Gas Inventory 1990-2021 does

7.6. Helicopters

This section provides emission factors for some commonly used helicopters in New Zealand.
Business activities that require the use of helicopters might include organisations involved in
tourism, air transport, agricultural operations, or emergency services.

Table 43: Emission factors for helicopters

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| EurocopterAS350B Squirrel | hours | 467 | 463 | 0.0901 | 3.41 |
| EurocopterAS350B3 Squirrel | hours | 483 | 479 | 0.0933 | 3.53 |
| RobinsonR44 | hours | 186 | 184 | 0.0372 | 1.41 |
| RobinsonR22Beta | hours | 129 | 128 | 0.0258 | 0.975 |
| Bell206B | hours | 322 | 319 | 0.0621 | 2.35 |

7.6.1. GHG inventory development

(\\mathbb{G})\_{2}

1323(60)=37(000

To calculate emissions from operating helicopters when only the number of operating hours is
known. Applying the equation E = Q x F (section 2), this means:

C O\_{2}e m i s s i n n s=10\\times463

| $CO\_{2}$ emissions | = 10×463 |
| --- | --- |
| CH\_{4}$ emissions | = 10×0.090 |
| N\_{2}O$ emissions | = 10×3.41 |
| Total CO\_{2}-e emissions | = 10×467 |

|  | = 4,630 kg CO2 |
| --- | --- |
| 1 | = 0.901 kg CO2-e |
|  | = 34.1 kg CO2-e |
|  | = 4,670 kg CO2-e |

E=0\\times

HELICOPTER USE: EXAMPLE CALCULATION

=10\\times0.0901

E = emissions from the emissions source in kg CO2-e per year
Q = hours of operating time (hours)

=0.901,\\mathrm{k g},\\mathrm{C O}\_{2}e-

N\_{2}O e m s\ 501s=10\\times3.4

{\\sf C{O}}\_{2^e{-}e}

Q = hours of operating time (hours)
F = emission factors for correlating helicopter type, from table 43 above

=34.1,\\mathrm{k g},\\mathrm{C O}\_{2}-e

F = emission factors for correlating helicopter type, from table 43 above

Note: Numbers may not add due to rounding.

* * *

## 7.6.2. Emission factor derivation methodology

### These emission factors were derived from the Swiss Federal Office of Civil Aviation’s (FOCA)

### Guidance on the Determination of Helicopter Emissions. This contains air emissions data (non-

GHG) for one hour of flying time, including fuel consumption, for a range of helicopter models. The one-hour emissions values are used, which assume a combination of rotations and cruise per flight-hour.

### The fuel consumption (provided in kgs) was converted to litres using assumed densities of

0.804 kg per litre and 0.690 kg per litre, for Jet A1 and aviation gas respectively. Turbine engine helicopters are assumed to use Jet A1 while piston helicopters are assumed to use aviation gas. We then applied the Jet A1 and aviation gas emission factors from Transport fuels section above to determine the emission factor for one hour of operation.

### We used the aircraft register on the New Zealand Civil Aviation Authority (CAA) website35 to

### identify the most commonly registered helicopter models in the country.

## 7.6.3. Assumptions, limitations and uncertainties

### Obtaining the amount of fuel used for helicopter activities would provide a more accurate

### estimate of carbon emissions, than using this emission factor which is based on operating hours.

A number of factors will influence the accuracy of this emission factor for a given operating hour, such as the cruising speed, the take-off and approach, and the way the helicopter is being used.

Finally, if your organisation has a helicopter model that is not provided here, you may wish to choose the model that seems to be the best fit. However, this approach will have limitations,

### due to variations that include engine operating power, and the size and number of engines.

# 7.7. Accommodation

### Accommodation is an indirect (Scope 3) emissions source. We obtained the emission factors

for accommodation, see table 51, from the Cornell Hotel Sustainability Benchmarking Index (CHSB) Index 2021: Carbon Energy, and Water. 36

### The CHSB data remains unchanged from the

### previous guidance, and the methodology has not been updated. However, we have applied the

### median emissions factor consistently in this guidance. In previous years the mean value has

been used, so there is a change in some factors. This use of the median aligns with the UK BEIS factors from the same course data. The factors are in CO2-e and are not available by gas type.

[www.aviation.govt.nz/aircraft/aircraft-registration/aircraft-register-search/](http://www.aviation.govt.nz/aircraft/aircraft-registration/aircraft-register-search/). Access the CHSB Index via: Hotel Sustainability Benchmarking Index 2021: Carbon, Energy, and Water (cornell.edu).

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Table 44: Accommodation emission factors by unit (room per night)

| Country | kg CO2-e/unit |
| --- | --- |
| Argentina | 50.0 |
| Australia | 38.9 |
| Austria | 11.9 |
| Belgium | 11.6 |
| Brazil | 14.9 |
| Canada | 17.1 |
| Caribbean Region | 61.1 |
| Chile | 30.8 |
| China | 60.7 |
| Colombia | 11.0 |
| Costa Rica | 7.0 |
| Czech Republic | 31.8 |
| Egypt | 54.0 |
| Fiji | 54.8 |
| Finland | 11.1 |
| France | 7.5 |
| Germany | 18.2 |
| Greece | 42.8 |
| Hong Kong | 66.2 |
| Hungary | 22.0 |
| India | 66.0 |
| Indonesia | 88.2 |
| Ireland | 23.9 |
| Israel | 51.8 |
| Italy | 23.9 |
| Japan | 54.7 |
| Jordan | 64.5 |
| Kazakhstan | 105.7 |
| Macau | 68.1 |
| Malaysia | 80.3 |
| Maldives | 176.5 |
| Mexico | 27.0 |
| Morocco | 104.0 |
| Netherlands | 21.2 |
| New Zealand | 9.4 |
| Oman | 117.3 |
| Panama | 23.7 |
| Peru | 29.9 |
| Philippines | 62.9 |
| Poland | 35.8 |
| Portugal | 27.2 |
| Qatar | 104.9 |
| Romania | 25.5 |
| Russian Federation | 30.9 |
| Saudi Arabia | 112.5 |
| Singapore | 28.5 |
| South Africa | 56.6 |
| South Korea | 56.5 |
| Spain | 16.3 |
| Switzerland | 7.4 |
| Thailand | 55.9 |
| Turkey | 38.0 |
| United Arab Emirates | 95.9 |
| United Kingdom | 13.4 |
| United States | 19.8 |
| Vietnam | 49.2 |

Note: These numbers are rounded to one decimal place unless the number is small.

7.7.1. GHG inventory development

To calculate emissions from accommodation during business trips, collect data on the number
of nights and the country stayed in. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = rooms per night

\\mathsf{C{}}\_{2^e-e}

Q = rooms per night
F = emission factors for the country stayed in from table 44.

= emission factors for the country stayed in from table 44.

EXAMPLE CALCULATION

An organisation sends six people to a conference in Australia. They book three rooms for
four nights.

• It is skewed towards upmarket and chain hotels. The results do not distinguish a
property’s facilities, with the exception of outsourced laundry services, which are taken
into consideration. This means it is very difficult to compare two hotels since some may
contain distinct attributes, (such as restaurants, fitness centres, swimming pool and spa)
while others do not.

7.7.2. Assumptions, limitations and uncertainties

The CHSB Index document37 outlines the limitations of the study and the dataset.
These include:

\\mathbb{C{}{{\\sf O}}\_{2}-e}

37
Access the CHSB Index via: Hotel Sustainability Benchmarking Index 2021: Carbon, Energy, and Water
(cornell.edu).

* * *

# 8\. Freight transport emission factors

### We provide emission factors for freighting goods (in tonne kilometres, tkm) and for the actual

### freight vehicles (in km). We provide freight vehicle emission factors (in km) for road light

### commercial and heavy goods vehicles (HGV). Users should note that these are average

### emission factors for certain vehicle categories of the New Zealand vehicle fleet. The actual

### emissions for a specific vehicle in a specific trip could be different.

## 8.1. Overview of changes since previous update

Rail freight emission factors have been updated since the 2022 guidance to align with source data from KiwiRail.

## 8.2. Road freight

### Organisations freighting goods through third-party providers can categorise road freight

### emissions as indirect (Scope 3). We generated emission factors for freight vehicles (in km

### travelled) and an average emission factor for freighting goods by road in tonne kilometres

### (tkm). Where the organisation’s goods are only part of the load, the tkm emission factor

should be used as the way of allocating emissions between the different goods on the same truck. Downstream and upstream transportation and distribution can also be considered. Refer to the GHG Protocol.

### Included in the road freight section are three emissions factors covering urban delivery heavy

trucks, long haul heavy trucks and all trucks. Urban delivery heavy trucks include vans and road user charge (RUC) type 2 trucks such as those powered vehicles with two axles. Please note these trucks could carry trailers and most of their travel would be for urban delivery. Long haul heavy trucks include other RUC types such as those powered vehicles with three or more axles. Most of them would be used for relatively long-distance travel. The EF for ‘all truck’ should be used for a large fleet with a good mix of small and large trucks. Users should be aware that the

### emission behaviour of individual vehicles could vary largely.

### Te Manatū Waka Ministry of Transport’s Vehicle Fleet Emissions Model provided the real-

world fuel consumption rates of the vehicle fleet. We decided to split the fleet into three

### categories and develop average emission factors for these.

- Pre-2010 fleet is based on the average fuel consumption data from 1970 to 2010. We assume there are no electric vehicles or diesel hybrids.
- 2010–2015 fleet is based on the average fuel consumption data from vehicles produced between 2010 and 2015.
- Post-2015 fleet is based on the average fuel consumption data from vehicles produced from 2015 onwards.
  Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

TONNE KILOMETRE (TKM)

A tkm is the distance travelled multiplied by the weight of freight carried by the LCV or HGV.

For example, an HGV carrying 5 tonnes freight over 100 km has a tkm value of 500 tkm.

\\mathrm{C o}\_

The CO2 emissions are calculated from these factors by multiplying the number of tkm the user
has for the distance and weight of the goods being moved by the CO2 conversion factor in the
‘Freight workbook 2023’ worksheet of the 2023 Interactive workbook for the relevant LCV or
HGV class.

Table 45: Emission factors for light commercial vehicles manufactured pre-2010

8.2.1. Light commercial vehicle emission factors

|  |  | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol | <1350cc | km | 0.207 | 0.198 | 0.00261 | 0.00598 |
| 1350-<1600cc | km | 0.222 | 0.213 | 0.00280 | 0.00642 |  |
| 1600-<2000cc | km | 0.300 | 0.287 | 0.00378 | 0.00867 |  |
| 2000-<3000cc | km | 0.317 | 0.304 | 0.00400 | 0.00917 |  |
| ≥3000cc | km | 0.362 | 0.347 | 0.00456 | 0.0105 |  |
| Diesel | <1350cc | km | 0.217 | 0.214 | 0.0003 | 0.00302 |
| 1350-<1600cc | km | 0.209 | 0.206 | 0.0003 | 0.00291 |  |
| 1600-<2000cc | km | 0.278 | 0.274 | 0.0004 | 0.00387 |  |
| 2000-<3000cc | km | 0.298 | 0.294 | 0.0004 | 0.00415 |  |
| ≥3000cc | km | 0.302 | 0.297 | 0.0004 | 0.00421 |  |
| Petrol hybrid | <1350cc | km | 0.163 | 0.157 | 0.00206 | 0.00472 |
| 1350-<1600cc | km | 0.175 | 0.168 | 0.00221 | 0.00507 |  |
| 1600-<2000cc | km | 0.237 | 0.227 | 0.00298 | 0.00684 |  |
| 2000-<3000cc | km | 0.250 | 0.240 | 0.00315 | 0.00724 |  |
| ≥3000cc | km | 0.286 | 0.274 | 0.00360 | 0.00827 |  |
| Diesel hybrid | <1350cc | km | 0.195 | 0.192 | 0.0003 | 0.00271 |
| 1350-<1600cc | km | 0.187 | 0.184 | 0.0003 | 0.00261 |  |
| 1600-<2000cc | km | 0.249 | 0.246 | 0.0004 | 0.00347 |  |
| 2000-<3000cc | km | 0.267 | 0.263 | 0.0004 | 0.00372 |  |
| ≥3000cc | km | 0.271 | 0.267 | 0.0004 | 0.00377 |  |

| Emission source |  | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol | <1350cc | km | 0.195 | 0.187 | 0.00246 | 0.00564 |
| 1350-<1600cc | km | 0.209 | 0.201 | 0.00264 | 0.00606 |  |
| 1600-<2000cc | km | 0.283 | 0.271 | 0.00356 | 0.00817 |  |
| 2000-<3000cc | km | 0.299 | 0.287 | 0.00377 | 0.00864 |  |
| ≥3000cc | km | 0.341 | 0.327 | 0.00430 | 0.00987 |  |
| Diesel | <1350cc | km | 0.200 | 0.197 | 0.0003 | 0.00279 |
| 1350-<1600cc | km | 0.193 | 0.190 | 0.0003 | 0.00268 |  |

Table 46: Emission factors for light commercial vehicles manufactured between 2010 and 2015

Note: These numbers are rounded to three decimal places unless the number is significantly small.

* * *

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
|  | 1600-<2000 cc | km | 0.256 | 0.252 | 0.0004 | 0.00357 |
| 2000-<3000 cc | km | 0.275 | 0.271 | 0.0004 | 0.00383 |  |
| ≥3000 cc | km | 0.278 | 0.274 | 0.0004 | 0.00387 |  |
| Petrol hybrid | <1350 cc | km | 0.154 | 0.148 | 0.00194 | 0.00445 |
| 1350-<1600 cc | km | 0.165 | 0.158 | 0.00208 | 0.00478 |  |
| 1600-<2000 cc | km | 0.223 | 0.214 | 0.00281 | 0.00645 |  |
| 2000-<3000 cc | km | 0.236 | 0.226 | 0.00297 | 0.00682 |  |
| ≥3000 cc | km | 0.269 | 0.258 | 0.00339 | 0.00779 |  |
| Diesel hybrid | <1350 cc | km | 0.179 | 0.177 | 0.0003 | 0.00250 |
| 1350-<1600 cc | km | 0.173 | 0.170 | 0.0003 | 0.00240 |  |
| 1600-<2000 cc | km | 0.230 | 0.226 | 0.0003 | 0.00320 |  |
| 2000-<3000 cc | km | 0.247 | 0.243 | 0.0004 | 0.00343 |  |
| ≥3000 cc | km | 0.250 | 0.246 | 0.0004 | 0.00347 |  |
| PHEV (Petrol) - Petrol consumption | <1350 cc | km | 0.0806 | 0.0772 | 0.00102 | 0.00233 |
| 1350-<1600 cc | km | 0.0865 | 0.0829 | 0.00109 | 0.00250 |  |
| 1600-<2000 cc | km | 0.117 | 0.112 | 0.00147 | 0.00337 |  |
| 2000-<3000 cc | km | 0.123 | 0.118 | 0.00156 | 0.00357 |  |
| ≥3000 cc | km | 0.141 | 0.135 | 0.00178 | 0.00408 |  |
| PHEV (Petrol) - Electricity consumption | <1350 cc | km | 0.00835 | 0.00811 | 0.0002 | 0.00002 |
| 1350-<1600 cc | km | 0.00897 | 0.00871 | 0.0002 | 0.00002 |  |
| 1600-<2000 cc | km | 0.0101 | 0.00986 | 0.0003 | 0.00002 |  |
| 2000-<3000 cc | km | 0.0125 | 0.0121 | 0.0003 | 0.00003 |  |
| ≥3000 cc | km | 0.0146 | 0.0142 | 0.0004 | 0.00003 |  |
| PHEV (Diesel) - Diesel consumption | <1350 cc | km | 0.0939 | 0.0925 | 0.0001 | 0.00131 |
| 1350-<1600 cc | km | 0.0904 | 0.0890 | 0.0001 | 0.00126 |  |
| 1600-<2000 cc | km | 0.120 | 0.118 | 0.0002 | 0.00167 |  |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

* * *

Table 47: Emission factors for light commercial vehicles manufactured post-2015

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e)/unit | CH4(kg CO2-e)/unit | N2O(kg CO2-e)/unit |
| --- | --- | --- | --- | --- | --- | --- |
| Petrol | <1350 cc | km | 0.184 | 0.176 | 0.00231 | 0.00531 |
| 1350-<1600 cc | km | 0.197 | 0.189 | 0.00248 | 0.00570 |  |
| 1600-<2000 cc | km | 0.266 | 0.255 | 0.00335 | 0.00769 |  |
| 2000-<3000 cc | km | 0.281 | 0.270 | 0.00354 | 0.00813 |  |
| ≥3000 cc | km | 0.321 | 0.308 | 0.00405 | 0.00929 |  |
| Diesel | <1350 cc | km | 0.190 | 0.187 | 0.0003 | 0.00265 |
| 1350-<1600 cc | km | 0.183 | 0.180 | 0.0003 | 0.00255 |  |
| 1600-<2000 cc | km | 0.244 | 0.240 | 0.0004 | 0.00339 |  |
| 2000-<3000 cc | km | 0.261 | 0.257 | 0.0004 | 0.00363 |  |
| ≥3000 cc | km | 0.264 | 0.260 | 0.0004 | 0.00368 |  |
| Petrol hybrid | <1350 cc | km | 0.144 | 0.138 | 0.00182 | 0.00417 |
| 1350-<1600 cc | km | 0.155 | 0.148 | 0.00195 | 0.00447 |  |
| 1600-<2000 cc | km | 0.209 | 0.200 | 0.00263 | 0.00604 |  |
| 2000-<3000 cc | km | 0.221 | 0.212 | 0.00278 | 0.00638 |  |
| ≥3000 cc | km | 0.252 | 0.242 | 0.00318 | 0.00729 |  |
| Diesel hybrid | <1350 cc | km | 0.171 | 0.168 | 0.0003 | 0.00238 |
| 1350-<1600 cc | km | 0.165 | 0.162 | 0.0002 | 0.00229 |  |
| 1600-<2000 cc | km | 0.219 | 0.216 | 0.0003 | 0.00305 |  |
| 2000-<3000 cc | km | 0.235 | 0.231 | 0.0003 | 0.00327 |  |
| ≥3000 cc | km | 0.238 | 0.234 | 0.0003 | 0.00331 |  |
| PHEV (Petrol) - Petrol consumption | <1350 cc | km | 0.0754 | 0.0723 | 0.0010 | 0.00218 |
| 1350-<1600 cc | km | 0.0810 | 0.0776 | 0.00102 | 0.00234 |  |
| 1600-<2000 cc | km | 0.109 | 0.105 | 0.00138 | 0.00316 |  |
| 2000-<3000 cc | km | 0.116 | 0.111 | 0.00146 | 0.00334 |  |
| ≥3000 cc | km | 0.132 | 0.126 | 0.00166 | 0.00382 |  |
| PHEV (Petrol) - Electricity consumption | <1350 cc | km | 0.00808 | 0.00785 | 0.0002 | 0.00002 |
| 1350-<1600 cc | km | 0.00868 | 0.00843 | 0.0002 | 0.00002 |  |

* * *

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
|  | ≥3000cc | km | 0.0115 | 0.0112 | 0.0003 | 0.00002 |
| Electric vehicle | <1350cc | km | 0.0170 | 0.0165 | 0.0004 | 0.00004 |
| 1350-<1600cc | km | 0.0182 | 0.0177 | 0.0005 | 0.00004 |  |
| 1600-<2000cc | km | 0.0206 | 0.0200 | 0.0005 | 0.00004 |  |
| 2000-<3000cc | km | 0.0254 | 0.0247 | 0.0007 | 0.00005 |  |
| ≥3000cc | km | 0.0297 | 0.0288 | 0.0008 | 0.00006 |  |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Table 48: Default light commercial vehicle values (based on pre-2010 fleet
and a 2000–3000 cc engine size)

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Petrol | km | 0.317 | 0.304 | 0.004 | 0.009 |
| Diesel | km | 0.298 | 0.294 | 0.000 | 0.004 |
| Petrol hybrid | km | 0.250 | 0.240 | 0.003 | 0.007 |
| Diesel hybrid | km | 0.267 | 0.263 | 0.000 | 0.004 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

8.2.2. Heavy goods vehicles emission factors

Table 49 contains the default emission factors for heavy goods vehicles, based on a pre-2010
fleet.

Table 49: Emission factors for heavy goods vehicles manufactured pre-2010

|  |  | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| HGV diesel | <5,000kg | km | 0.450 | 0.443 | 0.0007 | 0.00626 |
| 5,000-7,500kg | km | 0.515 | 0.507 | 0.0008 | 0.00717 |  |
| 7,500-10,000kg | km | 0.630 | 0.620 | 0.0009 | 0.00877 |  |
| 10,000-12,000kg | km | 0.747 | 0.735 | 0.00110 | 0.0104 |  |
| 12,000-15,000kg | km | 0.849 | 0.836 | 0.00125 | 0.0118 |  |
| 15,000-20,000kg | km | 0.991 | 0.976 | 0.00146 | 0.0138 |  |
| 20,000-25,000kg | km | 1.32 | 1.30 | 0.00194 | 0.0184 |  |
| 25,000-30,000kg | km | 1.56 | 1.53 | 0.00229 | 0.0216 |  |
| ≥30,000kg | km | 1.56 | 1.53 | 0.00229 | 0.0216 |  |
| HGV diesel hybrid | <5,000kg | km | 0.362 | 0.357 | 0.0005 | 0.00505 |
| 5,000-7,500kg | km | 0.415 | 0.409 | 0.0006 | 0.00578 |  |
| 7,500-10,000kg | km | 0.508 | 0.500 | 0.0007 | 0.00707 |  |
| 10,000-12,000kg | km | 0.602 | 0.593 | 0.0009 | 0.00838 |  |
| 12,000-15,000kg | km | 0.684 | 0.673 | 0.00101 | 0.00952 |  |
| 15,000-20,000kg | km | 0.901 | 0.887 | 0.00133 | 0.0125 |  |
| 20,000-25,000kg | km | 1.20 | 1.18 | 0.00176 | 0.0167 |  |
| 25,000-30,000kg | km | 1.39 | 1.36 | 0.00204 | 0.0193 |  |
| ≥30,000kg | km | 1.46 | 1.44 | 0.00215 | 0.0203 |  |

* * *

Table 50 contains the default emission factors for heavy goods vehicles, based on a 2010–2015
fleet.

Table 50: Emission factors for heavy goods vehicles manufactured between 2010 and 2015

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| HGV diesel | <5,000kg | km | 0.427 | 0.420 | 0.0006 | 0.00594 |
| 5,000-7,500kg | km | 0.489 | 0.481 | 0.0007 | 0.00681 |  |
| 7,500-10,000kg | km | 0.598 | 0.588 | 0.0009 | 0.00832 |  |
| 10,000-12,000kg | km | 0.706 | 0.695 | 0.00104 | 0.00983 |  |
| 12,000-15,000kg | km | 0.805 | 0.793 | 0.00118 | 0.0112 |  |
| 15,000-20,000kg | km | 0.966 | 0.951 | 0.00142 | 0.0135 |  |
| 20,000-25,000kg | km | 1.29 | 1.27 | 0.00189 | 0.0179 |  |
| 25,000-30,000kg | km | 1.44 | 1.41 | 0.00211 | 0.0200 |  |
| ≥30,000kg | km | 1.51 | 1.49 | 0.00223 | 0.0211 |  |
| HGV diesel hybrid | <5,000kg | km | 0.343 | 0.338 | 0.0005 | 0.00478 |
| 5,000-7,500kg | km | 0.394 | 0.388 | 0.0006 | 0.00548 |  |
| 7,500-10,000kg | km | 0.481 | 0.474 | 0.0007 | 0.00670 |  |
| 10,000-12,000kg | km | 0.570 | 0.562 | 0.0008 | 0.00794 |  |
| 12,000-15,000kg | km | 0.648 | 0.638 | 0.0010 | 0.00902 |  |
| 15,000-20,000kg | km | 0.878 | 0.865 | 0.00129 | 0.0122 |  |
| 20,000-25,000kg | km | 1.17 | 1.15 | 0.00172 | 0.0163 |  |
| 25,000-30,000kg | km | 1.35 | 1.33 | 0.00199 | 0.0188 |  |
| ≥30,000kg | km | 1.42 | 1.40 | 0.00209 | 0.0198 |  |
| HGV BEV | <5,000kg | km | 0.0367 | 0.0357 | 0.0010 | 0.00008 |
| 5,000-7,500kg | km | 0.0421 | 0.0409 | 0.00110 | 0.00009 |  |
| 7,500-10,000kg | km | 0.0515 | 0.0500 | 0.00135 | 0.0001 |  |
| 10,000-12,000kg | km | 0.0610 | 0.0593 | 0.00160 | 0.0001 |  |
| 12,000-15,000kg | km | 0.0693 | 0.0674 | 0.00181 | 0.0001 |  |

Table 51 contains the default emission factors for heavy goods vehicles, based on a post-2015
fleet.

| Emission source |  | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| HGV diesel | <5,000kg | km | 0.425 | 0.419 | 0.0006 | 0.00592 |
| 5,000-7,500kg | km | 0.481 | 0.474 | 0.0007 | 0.00670 |  |
| 7,500-10,000kg | km | 0.589 | 0.580 | 0.0009 | 0.00819 |  |
| 10,000-12,000kg | km | 0.698 | 0.687 | 0.00103 | 0.00972 |  |
| 12,000-15,000kg | km | 0.793 | 0.781 | 0.00117 | 0.0110 |  |
| 15,000-20,000kg | km | 0.964 | 0.949 | 0.00142 | 0.0134 |  |
| 20,000-25,000kg | km | 1.28 | 1.26 | 0.00189 | 0.0179 |  |
| 25,000-30,000kg | km | 1.43 | 1.41 | 0.00211 | 0.0199 |  |
| ≥30,000kg | km | 1.51 | 1.49 | 0.00222 | 0.0210 |  |

(\\sin{\ 0})(0\ \ times0)\ \ 0

* * *

|  |  | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| HGV diesel hybrid | <5,000kg | km | 0.335 | 0.330 | 0.0005 | 0.00466 |
| 5,000-7,500kg | km | 0.384 | 0.378 | 0.0006 | 0.00534 |  |
| 7,500-10,000kg | km | 0.469 | 0.462 | 0.0007 | 0.00653 |  |
| 10,000-12,000kg | km | 0.557 | 0.548 | 0.0008 | 0.00775 |  |
| 12,000-15,000kg | km | 0.633 | 0.623 | 0.0009 | 0.00881 |  |
| 15,000-20,000kg | km | 0.876 | 0.863 | 0.00129 | 0.0122 |  |
| 20,000-25,000kg | km | 1.17 | 1.15 | 0.00172 | 0.0162 |  |
| 25,000-30,000kg | km | 1.35 | 1.33 | 0.00198 | 0.0187 |  |
| ≥30,000kg | km | 1.42 | 1.40 | 0.00209 | 0.0198 |  |
| HGV BEV | <5,000kg | km | 0.0359 | 0.0349 | 0.0009 | 0.00008 |
| 5,000-7,500kg | km | 0.0412 | 0.0400 | 0.00108 | 0.00009 |  |
| 7,500-10,000kg | km | 0.0503 | 0.0489 | 0.00132 | 0.0001 |  |
| 10,000-12,000kg | km | 0.0678 | 0.0659 | 0.00177 | 0.0001 |  |
| 12,000-15,000kg | km | 0.0761 | 0.0740 | 0.00199 | 0.0002 |  |

Table 52 contains the default emission factors for heavy goods vehicles, based on a pre-2010
fleet and a gross vehicle mass of <7500 kg.

Table 52: Default emission factors for heavy goods vehicles

| Emission source | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| HGV Diesel | km | 0.482 | 0.475 | 0.0007 | 0.00671 |
| HGV Diesel hybrid | km | 0.389 | 0.383 | 0.0006 | 0.00541 |

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Table 53 contains emission factors for freighting goods.

The tkm emission factor should be used where there is a mixed consignment on the same
truck.

Table 53: Emission factors for freighting goods by road

If an organisation uses freight vehicles, they can calculate the emissions from the kilometres
travelled. Multiply the distances by the emission factors in tables 45 to 53. Applying the
equation E = Q x F (section 2), this means:

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Long-haul heavy truck | tkm | 0.105 | 0.103 | 0.0001 | 0.00165 |
| Urban delivery heavy truck | tkm | 0.390 | 0.383 | 0.0005 | 0.00612 |
| All trucks | tkm | 0.135 | 0.133 | 0.0002 | 0.00212 |

E=Q\\times F

Note: These numbers are rounded to three decimal places unless the number is significantly small.

E = emissions from the emissions source in kg CO2-e per year
Q = km travelled by specific freight vehicle one way

;\\mathrm{C O}\_{2}-\\mathrm{e}

Q = km travelled by specific freight vehicle one way
F = appropriate emission factors from tables 45 to 53

F = appropriate emission factors from tables 45 to 53

* * *

For emissions from freighting goods, users need to know the weight in tonnes of the goods
freighted as well as the kilometres travelled. These two numbers multiplied together is the
tkm. Multiply the tkm by the emission factors in table 53. Applying the equation E = Q x F
(section 2), this means:

E=Q\\times F

E = emissions from the emissions source in kg CO2-e per year
Q = tonne × kilometres travelled one way

{mathsf\\mathsf C{O}}\_{2}\\mathrm{-e}

Q = tonne × kilometres travelled one way
F = appropriate emission factors from table 53

F = appropriate emission factors from table 53

ROAD FREIGHT: EXAMPLE CALCULATION

During the reporting period, an organisation moves 10 tonnes of goods by truck 100 km. They
also hire a van (a light commercial vehicle) with a two-litre petrol engine, manufactured in 2012.
This is used to drive 800 km. The weight of the goods moved by van is unknown.

For the 10 tonnes moved by truck:

\\begin{array}{r l r l r l r}{\ &&&{{\\sf{C O\_{2}\ e e r i s s i o n s}}}}&&{\ \ &}&{=10\\times100\\times0.133}&&{=133\ \\mathrm{k g}\ \\mathrm{C O\_{2}}}&&{=133\ \\mathrm{k g}\ \\mathrm{C O\_{2}}}&{}&{=10\\times100\\times0.133}&{{

\\begin{array}{r l r l r l r}{\ &{{}{\\sf C H H}\ e r r i s s i o n s}}&{}&{}&{}&{}&{{}={\\sf10}\\times{\\sf100}\\times{\\sf0.000}2}&{}&{{}={\\sf10}\\times{\\sf100}\\times{\\sf0.000}}&{}&{{}={\\sf0.2}\ \\mathrm{k g}\ \ \ \\mathrm{C O} _{2}\ \ \\mathrm{e}}&{}&{{}={\\sf0.2}\ \ \\mathrm{{g}}\ \\mathrm{C{}}\ {\\sf C O}_{2}\ {\\sf e-

\\mathrm{}{\\it ~~N\_2~~ O~r r n i s s i o n s~~~~~~~~~~~~~~}}=10\\times100\\times0.00212\ 22\ 22\ 22=2.12\ \\mathrm{k g}C O\_{2}\ ^{-6

\\begin{array}{r l r l r l r}{{\\sf T o t a l\ C O\_{2}\ e r m i s s i o n s}}&{{}}&{=10\\times100\\times0.135}&{{}}&{=1.35\ {mathrm\ k k{\ C O\_{2}\ e}}}&{{}=&{1.35\ {\\mathrm{C G\_{2}\ e}}}}\\end{array}

For the hired van, use the emission factors for the 2010–2015 fleet, petrol 1600-2000 cc. (Note: if
the quantity of fuel used is known, users can more accurately calculate emissions using the litres
of fuel used rather than distance). In this example the fuel usage is unknown, so the organisation
applies the emission factors for km travelled to calculate the total CO2-e emissions.

For the goods moved by van:

\\begin{array}{c c c c c c c}{{}}&{{&{}}\\mathrm{}{O\_{2}\ e r r i s s i o n s}}&{}&{}&{{}}&{{\\mathrm}{{\ \ \ \ }}=&{800\\times0.271}}&{}&{{&}{{}}}&{{}}216.8\ mathrm{{k{\ }!C{

\ {\\tt H C H6e r r i s s i o n s}

\\mathrm{}{\\small ~~\\small~~\\small ~~begin{}{\ ~\ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~=880\\times\\mathrm{0.00817}}\ {\\mathrm{~~\ \ }~~~~~~~~~~~=800\\times\ {.00817}}\\end{array}~~~~~~~~~=6.536\\mathrm{\ k g\ C C\_{2}-e}}\ {\\mathrm{\\small ~~\\small~~\\small~\

Total CO2-e emission from freighted goods = 135 + 226.4 = 361.4 kg CO2-e

{\\mathsf C{}}\\0{\ -}{\\mathsf{e}}

S=135+226.4=361.4k g C O\_{2}=e

Note: Numbers may not add due to rounding.

The 2021 fleet statistics were taken from the Te Manatū Waka Ministry of Transport Vehicle
Fleet Emissions Model. This provides energy (fuel and electricity) use per 100 km travelled
by vehicle. The litres of fuel (or kWh of electricity) consumed per 100 km are provided in
tables 54 and 55.

8.2.4. Emission factor derivation methodology

UK BEIS 2022 Guidance, accessed via:
[https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment\_data/file/108](https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/108)
3857/2022-ghg-cf-methodology-paper.pdf.

* * *

Table 54: Light commercial vehicles (energy consumption per 100 km)

| Emission source |  | Units | Units of energy consumed per 100 km |  |  |
| --- | --- | --- | --- | --- | --- |
| Pre-2010 | 2010–2015 | Post-2015 |  |  |  |
| Petrol | <1350 cc | litres | 8.43 | 7.95 | 7.48 |
| 1350–<1600 cc | litres | 9.05 | 8.53 | 8.03 |  |
| 1600–<2000 cc | litres | 12.21 | 11.51 | 10.83 |  |
| 2000–<3000 cc | litres | 12.92 | 12.18 | 11.46 |  |
| ≥3000 cc | litres | 14.75 | 13.91 | 13.08 |  |
| Diesel | <1350 cc | litres | 8.00 | 7.37 | 7.00 |
| 1350–<1600 cc | litres | 7.70 | 7.09 | 6.74 |  |
| 1600–<2000 cc | litres | 10.25 | 9.44 | 8.97 |  |
| 2000–<3000 cc | litres | 10.99 | 10.13 | 9.62 |  |
| ≥3000 cc | litres | 11.13 | 10.25 | 9.74 |  |
| Petrol hybrid | <1350 cc | litres | 6.65 | 6.27 | 5.87 |
| 1350–<1600 cc | litres | 7.14 | 6.73 | 6.30 |  |
| 1600–<2000 cc | litres | 9.64 | 9.08 | 8.50 |  |
| 2000–<3000 cc | litres | 10.20 | 9.61 | 8.99 |  |
| ≥3000 cc | litres | 11.64 | 10.97 | 10.27 |  |
| Diesel hybrid | <1350 cc | litres | 7.17 | 6.61 | 6.30 |
| 1350–<1600 cc | litres | 6.90 | 6.36 | 6.06 |  |
| 1600–<2000 cc | litres | 9.19 | 8.47 | 8.07 |  |
| 2000–<3000 cc | litres | 9.85 | 9.08 | 8.65 |  |
| ≥3000 cc | litres | 9.97 | 9.19 | 8.76 |  |
| Petrol PHEV – petrol consumption | <1350 cc | litres | 3.48 | 3.28 | 3.07 |
| 1350–<1600 cc | litres | 3.74 | 3.52 | 3.30 |  |
| 1600–<2000 cc | litres | 5.05 | 4.75 | 4.45 |  |
| 2000–<3000 cc | litres | 5.34 | 5.03 | 4.71 |  |
| ≥3000 cc | litres | 6.09 | 5.74 | 5.38 |  |
| Petrol PHEV – electricity consumption | <1350 cc | kWh | 10.66 | 10.09 | 9.76 |
| 1350–<1600 cc | kWh | 11.44 | 10.83 | 10.48 |  |
| 1600–<2000 cc | kWh | 12.95 | 12.26 | 11.86 |  |
| 2000–<3000 cc | kWh | 15.95 | 15.09 | 14.61 |  |
| ≥3000 cc | kWh | 18.64 | 17.64 | 17.08 |  |
| Diesel PHEV – diesel consumption | <1350 cc | litres | 3.75 | 3.46 | 3.30 |
| 1350–<1600 cc | litres | 3.61 | 3.33 | 3.17 |  |
| 1600–<2000 cc | litres | 4.81 | 4.43 | 4.22 |  |

* * *

| Emission source |  | Units | Units of energy consumed per 100km |  |  |
| --- | --- | --- | --- | --- | --- |
| Pre-2010 | 2010-2015 | Post-2015 |  |  |  |
|  | ≥3000cc | kWh | 15.62 | 14.43 | 13.95 |
| BEV-electricity consumption | <1350cc | kWh | 22.36 | 21.16 | 20.48 |
| 1350-<1600cc | kWh | 24.01 | 22.72 | 21.99 |  |
| 1600-<2000cc | kWh | 27.16 | 25.71 | 24.88 |  |
| 2000-<3000cc | kWh | 33.46 | 31.67 | 30.64 |  |
| ≥3000cc | kWh | 39.11 | 37.01 | 35.82 |  |

Note: These numbers are rounded to two decimal places.

Table 55: Heavy goods vehicles (energy consumption per 100 km)

| Emission source |  | Units | Units of energy consumed per 100km |  |  |
| --- | --- | --- | --- | --- | --- |
| Pre-2010 | 2010-2015 | Post-2015 |  |  |  |
| HGV diesel | <5,000kg | litres | 16.56 | 15.72 | 15.66 |
| 5,000-<7,500kg | litres | 18.97 | 18.01 | 17.73 |  |
| 7,500-<10,000kg | litres | 23.20 | 22.01 | 21.68 |  |
| 10,000-<12,000kg | litres | 27.51 | 26.01 | 25.71 |  |
| 12,000-<15,000kg | litres | 31.26 | 29.66 | 29.22 |  |
| 15,000-<20,000kg | litres | 36.51 | 35.59 | 35.50 |  |
| 20,000-<25,000kg | litres | 48.61 | 47.37 | 47.26 |  |
| 25,000-<30,000kg | litres | 57.28 | 52.90 | 52.77 |  |
| ≥30,000kg | litres | 57.28 | 55.73 | 55.60 |  |
| HGV diesel hybrid | <5,000kg | litres | 13.35 | 12.65 | 12.34 |
| 5,000-<7,500kg | litres | 15.29 | 14.50 | 14.14 |  |
| 7,500-<10,000kg | litres | 18.70 | 17.72 | 17.29 |  |
| 10,000-<12,000kg | litres | 22.17 | 21.01 | 20.50 |  |
| 12,000-<15,000kg | litres | 25.19 | 23.88 | 23.30 |  |
| 15,000-<20,000kg | litres | 33.19 | 32.35 | 32.27 |  |
| 20,000-<25,000kg | litres | 44.18 | 43.06 | 42.96 |  |
| 25,000-<30,000kg | litres | 51.02 | 49.72 | 49.60 |  |
| ≥30,000kg | litres | 53.75 | 52.38 | 52.26 |  |
| HGV BEV (battery electric vehicle) | <5,000kg | kWh | 46.81 | 44.38 | 43.42 |
| 5,000-<7,500kg | kWh | 53.63 | 50.85 | 49.74 |  |
| 7,500-<10,000kg | kWh | 65.57 | 62.17 | 60.82 |  |
| 10,000-<12,000kg | kWh | 77.75 | 73.72 | 81.94 |  |
| 12,000-<15,000kg | kWh | 88.35 | 83.77 | 91.94 |  |

Note: These numbers are rounded to two decimal places.

* * *

The equation used to calculate the emission factor for each GHG is:

\\frac{r e a l\\cdot w o r l d;f u e l;c o n s u m p t i o n;\\times;e m i s s i o n;c o n v e r s i o n;f a c t o r}{100;\\mathrm{k m}}

Dividing by 100 gives a factor for litres (or kWh) per fuel per km. Use this with the fuel
emission factors to calculate emissions per km.

We multiplied the values for fuel consumption by the emission conversion factors provided
in table 4.

The default emission factors for freighting vehicles include the following assumptions based on
39
the MoT NZ Vehicle Fleet 2020:

• Light commercial vehicles are on average around 12 years old40 and the most common
engine size is 2000-3000 cc, therefore we used a pre-2010 fleet and a 2000-3000 cc engine
size for the default values.

• Heavy trucks are on average 18 years old and the most common gross vehicle mass is
<7500 kg, therefore we selected a pre-2010 vehicle fleet with a gross vehicle mass of
<7500 kg.

41
• Using the Motor Vehicle Register, 79 per cent of goods vans/trucks and utility vehicles
are diesel. Therefore diesel vehicles are assumed for the all-trucks factor.

Emission factors for freighting goods (tkm) are from the MoT presentation ’Real-world fuel
42
economy of heavy trucks’.

Table 56: Data used to calculate the road freight (tkm) emission factor

| Truck type | TypicalgCO2/tkm | Source |
| --- | --- | --- |
| Long-haul heavy truck | 105 | MoT |
| Urban delivery heavy truck | 390 | MoT |
| All trucks | 135 | MoT |

As most heavy goods vehicles are diesel, we used the information in table 57 to calculate the
ratio of carbon dioxide, methane and nitrous oxide.

39
Te Manatū Waka Ministry of Transport
[https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx](https://www.transport.govt.nz/assets/Uploads/Data/NZVehicleFleet.xlsx).

Table 57: Calculating the ratio of gases in diesel

40
Te Manatū Waka Ministry of Transport RD025 Average vehicle fleet age
[https://www.transport.govt.nz/statistics-and-insights/fleet-statistics/sheet/vehicle-age#element-413](https://www.transport.govt.nz/statistics-and-insights/fleet-statistics/sheet/vehicle-age#element-413).
41

41
Waka Kotahi NZ Transport Agency [www.nzta.govt.nz/vehicles/how-the-motor-vehicle-register-affectsyou](http://www.nzta.govt.nz/vehicles/how-the-motor-vehicle-register-affectsyou).

42
Te Manatū Waka Ministry of Transport: [https://www.knowledgehub.transport.govt.nz/assets/TKH-](https://www.knowledgehub.transport.govt.nz/assets/TKH-)
Uploads/TKC-2019/Real-world-fuel-economy-of-heavy-trucks.pdf.

* * *

We multiplied the 0.135 kg CO2-e (Road Freight: Example Calculation box) result by the
calculated factor to provide emission factors broken down by gas type.

{\\mathsf C{O}}\_{2}e{\ -\ }

8.2.5. Assumptions, limitations and uncertainties

The Vehicle Fleet Emissions Model historical year results have been carefully calibrated to
give a total road fuel use that matches MBIE’s road fuel sales figures. The major source of
uncertainty for the freighting goods emission factor is that net tonne-kilometres must be
inferred from truck (RUC) returns and the Waka Kotahi NZ Transport Agency (NZTA) truck
weigh-in-motion statistics.

8.3. Rail freight

In New Zealand, KiwiRail owns the rail infrastructure and has provided the information to
calculate the emission factor. The emission factor for freighting goods by rail is in table 58.

Table 58: Emission factors for rail freight

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Rail freight | tkm | 0.0270 | 0.0266 | 0.00004 | 0.0004 |

1323900000000

(80)\\times(10)\\times(00)\\times((00))\\times(0)(00))

(sin(

Users should collect data on the weight of goods freighted (tonnes), and the distance travelled
(kilometres). For each journey, multiply the total tonnes by the total km travelled.

(1000)(000)(000)=(1000)

8.3.1. GHG inventory development

Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = tonnes of freight × km travelled

During the reporting period, an organisation freights 8 tonnes of materials 150 km by rail. This
occurs four times in the reporting year.

RAIL FREIGHT: EXAMPLE CALCULATION

For the 8 tonnes moved 150 km by rail four times:

F = emission factors in table 58

\ {tt C O O\_{2}e r i i s S i o n t s qquad qquad\ \ \ }=4.800\\times0.0266\\qquad\\127.68,C{C\ \_2}

\\begin{array}{r l r l r l r l r}{{}}&{{}}&{}&{{}\\mathrm{{\\sf~C H}}{} _{4};;{\\mathrm{\ e}}{}{&{}}&{}{}=,{,8800\\times0.00004}};&{{}}}&{{}=&{{}}&{{}={,,800\\times0.00004}}&{{}}&{{}={.19\ \\mathrm{{k g}\ \\mathrm{{C O}}_{2}\ {-mathrm{{e}}}}}}&{{}}&{{}}\\end{array}

\\begin{array}{r l r l r l r}{\ }&{{}}&{\ \ &{\ \ \

\\begin{array}{r l r l r l}}{{{mathsfmathsf T o}a l l\\mathrm{ ~~C C2{-e}e~~ i r m i s s i o n s}}&{{}=4.800\\times0.0270}&{{}}&{=129.60\\mathrm{ ~~k g~~}O\_{2}\ mathrm{-e}}&{{}}&{=129.60\\mathrm{ ~~k g~~ C} _{2}\\mathrm{-e}}&{{}}&{=1.900mathrm~{-e}}&{{}}&{{}}&{=}&{129.600\\times0.0200}\ {{\\mathsf{T}o}a l a\ \\mathrm{C O}_{2}\\mathrm{-e}}&{{}}&{{}}&{{}}&{\ }}{{\\mathrm{o}}&{{}}&{{}}&\ {}{\ {\ \ \

Note: Numbers may not add due to rounding.

* * *

8.3.2. Emission factor derivation methodology

KiwiRail provided the following information used to calculate the emission factors.

Table 59: Information provided by KiwiRail

| Calculation component | Unit | Amount in 2021 |
| --- | --- | --- |
| Freight-only fuel | litres | 42803760 |
| Freight volumes(net) | NTKs(000s) | 4333855 |
| Electricity(net)North Island Main Trunk(NIMT) | kWh | 8851891 |

Note: NTK (Net tonne km) is the sum of the tonnes carried multiplied by the distance travelled.

To calculate emissions from freight-only fuel, multiply the litres by the diesel emission factor
in table 4:

To calculate emissions from electricity, multiply the net kWh by the emission factors in table 9
or table 10:

To calculate emissions from transmission and distribution losses from the purchased
electricity, multiply the kWh by the emission factors in table 12:

Divide these total emissions by the freight volumes in tonnes to give emissions per tkm:

8.3.3. Assumptions, limitations and uncertainties

The figure for net tkm includes the weight for third-party tare weight containers. KiwiRail does
not own or control those containers and it is the responsibility of the customer to load and
unload them. The alternative for these customers would be to transport freight by road.
Therefore, these figures reflect the actual freight (including the weight of empty and loaded
containers) that KiwiRail moved.

# 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑝𝑝𝑝𝑝𝑝𝑝 𝑡𝑡𝑡𝑡𝑡𝑡 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 \+ 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑒𝑒 \+ 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓 𝑇𝑇 &𝐷𝐷 𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙

𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓 𝑔𝑔 ℎ𝑡𝑡 𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣 (𝑛𝑛𝑛𝑛𝑛𝑛) × 1000

* * *

8.4. Air freight

In the absence of New Zealand data, we have adopted the air freight emission factors from the
latest UK BEIS emission factors. These emission factors are Scope 3. Refer to section 7.5 for
further guidance on radiative forcing to inform your choice of emission factor. While the
radiative forcing multiplier of 1.9 used in this guidance is based on current scientific evidence
43, 44
and research, this figure is subject to significant uncertainty.

Emissions from aviation have both direct (CO2, CH4 and N2O) and indirect (non-CO2 emissions
eg, water vapour, contrails, NOx) climate change effects. Two sets of emission factors for air
freight are presented here; one that includes the indirect effects of non-CO2 emissions and one
that represents direct effects only.

(\\mathsf{C O} _{2},\\mathsf{C H}_{4}

\ n o n-c o\_{2}

\ n\ n-C O\_{2}

The short-haul emission factor applies to international flights of less than 3,700 km. The longhaul factor applies to flights of more than 3,700 km.

Organisations should include the indirect effects of non-CO2 emissions when reporting air
freight emissions to capture the full climate impact of their travel. However, it should be noted
that there is significant scientific uncertainty around the magnitude of the indirect effect of non-
CO2 aviation emissions and it is an active area of research. Further information can be found in
paragraphs 8.39-8.43 in the UK BEIS emission factors.

Table 60: Air freight emission factors without radiative forcing multiplier

\\mathrm{C O\_{2}}

| Emission source | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Domestic | tkm | 2.377 | 2.352 | 0.0019 | 0.022 |
| Short haul | tkm | 1.217 | 1.206 | 0.00008 | 0.011 |
| Long haul | tkm | 0.539 | 0.534 | 0.00004 | 0.005 |

1

Note: These numbers are rounded to three decimal places unless the number is significantly small.

(00)\\times(000)=01(000

Table 61: Air freight emissions with radiative forcing multiplier

| Emission source | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Domestic | tkm | 4.494 | 4.469 | 0.0019 | 0.022 |
| Short haul | tkm | 2.302 | 2.291 | 0.00008 | 0.011 |
| Long haul | tkm | 1.019 | 1.014 | 0.00004 | 0.005 |

Applying the equation E = Q x F (section 2), this means:

8.4.1. GHG inventory development

133(00)=3700000

(0.0)\\times(0.3)\\times(0.0)\ (0.0)\\times(0.0)00000

Users should collect data on the weight in tonnes of goods freighted by air and the distance
travelled. For each journey, multiply the total tonnes by the total km travelled.

E=Q\\times F

(4

(10)\\times(0)\\times(10)\\times(30)\ (0)\ (

43
R Sausen et al (2005). Aviation radiative forcing in 2000: An update on IPCC (1999) Meteorologische
Zeitschrift 14: 555-561, available at: [https://core.ac.uk/download/pdf/357569099.pdf](https://core.ac.uk/download/pdf/357569099.pdf).
44
CCC (2009). Meeting the UK Aviation Target – Options for Reducing Emissions to 2050:

44
CCC (2009). Meeting the UK Aviation Target – Options for Reducing Emissions to 2050:
[www.theccc.org.uk/publication/meeting-the-uk-aviation-target-options-for-reducing-emissions-to-2050/](http://www.theccc.org.uk/publication/meeting-the-uk-aviation-target-options-for-reducing-emissions-to-2050/).

* * *

AIR FREIGHT: EXAMPLE CALCULATION

During the reporting period, an organisation air freights 0.5 tonnes of materials 10,000 km.
This occurs six times in the reporting year. The organisation decides to use emission factors
with the radiative forcing multiplier applied.

To calculate tkm: 0.5 tonnes × 10,000 km × 6 times = 30,000 tkm

Use long-haul emission factors because the journey is more than 3,700 km:

\\begin{array}{r l r l r l r}{{}&&{{}\ }&&{{}{\\mathrm{C O\_{2}\ e r r i s s i o n s}}}&{}&{}&{}&{{}=\\mathrm{30,O00}times\\mathrm{1.014}}&{}&{}&{{30,\\mathrm{20}k g\ C O\_{2}}}&{}&{{&}}\\end{array}

\\begin{array}{r l r l r l r}{\ &{}\ &&{{}\ }&{\ }\\end{array}

\\begin{array}{r l r l r l r}{\ }&{{}}&{\ \ &\ \

\\begin{array}{r l r l r l r}{{\\mathrm T o t a l ~~C O2}{{\\mathrm{-}}}~~{\\mathrm e{{m r s s s o o n s}}}}&{{}=30,000\\times1.019}&{{}}&{{}=30,570{\\mathrm{ ~~k g~~}}{\\mathrm C O\_{2}}{{\\mathrm{-}}}\\Theta}&end{array}

Note: Numbers may not add due to rounding.

The methodology paper for the UK BEIS emission factors contains full details on the derivation
of these emission factors.

8.4.3. Assumptions, limitations and uncertainties

As we adopted these emission factors from the UK BEIS emissions for air freight to and from the
UK, we assume the same factors apply to New Zealand. We have not considered the difference
in the size of aircraft transporting domestic air freight – this limits the accuracy of these
emission factors to better reflect New Zealand domestic air freight. The methodology paper
for the UK BEIS emission factors goes into more detail behind the GHG conversion factors.

We included the emission factors with radiative forcing to account for additional radiative
forcing from emissions arising from aircraft transport at altitude (jet aircraft).

8.5. Coastal and international
shipping freight

Table 62: Coastal shipping emission factors

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Oil products | tkm | 0.0160 | 0.0159 | 0.00004 | 0.0001 |
| Other bulk | tkm | 0.0300 | 0.0297 | 0.00008 | 0.0002 |
| Container freight | tkm | 0.0460 | 0.0456 | 0.0001 | 0.0003 |

We calculated the domestic coastal shipping emission factor, table 62 based on the findings
45
from the MoT presentation ‘Real-world fuel economy of heavy trucks’, prepared for the 2019
Transport Knowledge Conference. We adopted the international shipping emission factors
from the UK BEIS emission factors.

(0)(0)(0)((00))=(0)(0)0

45
[https://www.knowledgehub.transport.govt.nz/assets/TKH-Uploads/TKC-2019/Real-world-fuel-economyof-heavy-trucks.pdf](https://www.knowledgehub.transport.govt.nz/assets/TKH-Uploads/TKC-2019/Real-world-fuel-economyof-heavy-trucks.pdf).

* * *

Table 63: International shipping emission factors

| Emission source |  | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Bulk carrier | 200,000+ dwt | tkm | 0.00253 | 0.00250 | 0.000001 | 0.00003 |
|  | 100,000-199,999 dwt | tkm | 0.00304 | 0.00300 | 0.000001 | 0.00004 |
|  | 60,000-99,999 dwt | tkm | 0.00416 | 0.00410 | 0.000001 | 0.00006 |
|  | 35,000-59,999 dwt | tkm | 0.00578 | 0.00570 | 0.000002 | 0.00008 |
|  | 10,000-34,999 dwt | tkm | 0.00801 | 0.00790 | 0.000002 | 0.0001 |
|  | 0-9999 dwt | tkm | 0.0296 | 0.0292 | 0.000009 | 0.0004 |
|  | Average | tkm | 0.00355 | 0.00350 | 0.000001 | 0.00005 |
| General cargo | 10,000+ dwt | tkm | 0.0121 | 0.0119 | 0.000004 | 0.0002 |
|  | 5000-9999 dwt | tkm | 0.0160 | 0.0158 | 0.000005 | 0.0002 |
|  | 0-4999 dwt | tkm | 0.0141 | 0.0139 | 0.000004 | 0.0002 |
|  | 10,000+ dwt 100+ TEU | tkm | 0.0112 | 0.0110 | 0.000003 | 0.0001 |
|  | 5000-9999 dwt 100+ TEU | tkm | 0.0177 | 0.0175 | 0.000005 | 0.0002 |
|  | 0-4999 dwt 100+ TEU | tkm | 0.0201 | 0.0198 | 0.000006 | 0.0003 |
|  | Average | tkm | 0.0133 | 0.0131 | 0.000004 | 0.0002 |
| Container ship | 8000+ TEU | tkm | 0.0127 | 0.0125 | 0.000004 | 0.0002 |
|  | 5000-7999 TEU | tkm | 0.0168 | 0.0166 | 0.000005 | 0.0002 |
|  | 3000-4999 TEU | tkm | 0.0168 | 0.0166 | 0.000005 | 0.0002 |
|  | 2000-2999 TEU | tkm | 0.0203 | 0.0200 | 0.000006 | 0.0003 |
|  | 1000-1999 TEU | tkm | 0.0325 | 0.0321 | 0.00001 | 0.0004 |
|  | 0-999 TEU | tkm | 0.0368 | 0.0363 | 0.00001 | 0.0005 |
|  | Average | tkm | 0.0161 | 0.0159 | 0.000005 | 0.0002 |
| Vehicle transport | 4000+ CEU | tkm | 0.0324 | 0.0320 | 0.00001 | 0.0004 |
|  | 0-3999 CEU | tkm | 0.0584 | 0.0576 | 0.00002 | 0.0008 |
|  | Average | tkm | 0.0386 | 0.0381 | 0.00001 | 0.0005 |
| RoRo ferry | 2000+ LM | tkm | 0.0502 | 0.0495 | 0.00002 | 0.0007 |

1\\div(900\ \ 0\ \ 0\ \ 0)\

Users should collect data on the weight in tonnes of goods freighted, and the distance
travelled. For each journey, multiply the total tonnes by the total km travelled.

Applying the equation E = Q x F (section 2), this means:

Note: These numbers are rounded to three decimal places unless the number is significantly small.
dwt = deadweight tonnes. TEU = twenty-foot equivalent unit. CEU = car equivalent unit. LM = lanemetre.

{mathsf\\mathsf C{O}\_{2}e}

dwt = deadweight tonnes. TEU = twenty-foot equivalent unit. CEU = car equivalent unit. LM = lanemetre.

* * *

MULTIPLE FREIGHT MODES: EXAMPLE CALCULATION

A company sends 300 kg of its product to a customer. It travels by road freight (All trucks) 50 km
to the port, then 500 km by coastal shipping (container freight) to another domestic port. It is
then loaded onto rail to its destination 250 km from the port.

Road freight emissions:

0.3\\tan o m s\\times50k m=15(k m)

15\ k m\\times0.135=2.03k g\\62-e

Coastal shipping emissions:

0.3\\tan m e s\\times500k m=150(k m

150+k m\\times0.046=6.90k g C O\_{2}=e

Rail freight emissions:

0.3\\tan o n s s\\times250k m=75+k m

75+k m\\times0.027==2.03k g n C2=e

Total freight emissions:

2.03+6.9+2.03=10.96k g O\_{2}-e

Note: Numbers may not add due to rounding.

8.5.2. Emission factor derivation methodology

We based the emission factors for coastal shipping on figures included in the MoT presentation
46
‘Real world fuel economy of heavy trucks’, prepared for the 2019 Transport Knowledge
Conference.

Table 64: Coastal shipping data

| Mode | TypicalkgCO2/tkm |
| --- | --- |
| Coastal shipping(oil products) | 0.016 |
| Coastal shipping(other bulk) | 0.030 |
| Coastal shipping(container freight) | 0.046 |

We assumed transport fuel for coastal shipping is heavy fuel oil, and therefore applied the
ratio of carbon dioxide, methane and nitrous oxide to provide a breakdown by gas.

47
For international shipping, we used the Freight Information Gathering System (FIGS) to
identify which types of ships visit New Zealand, and their average sizes. We then adopted the
UK BEIS emission factors for the relevant ships and adapted the average emission factors to
reflect ship sizes visiting New Zealand.

46
Te Manatū Waka Ministry of Transport: [https://www.knowledgehub.transport.govt.nz/assets/TKH-](https://www.knowledgehub.transport.govt.nz/assets/TKH-)
Uploads/TKC-2019/Real-world-fuel-economy-of-heavy-trucks.pdf.
47

47
Freight Information Gathering System, accessed via: [https://www.transport.govt.nz/statistics-andinsights/freight-and-logistics/](https://www.transport.govt.nz/statistics-andinsights/freight-and-logistics/).

* * *

## We identified the following shipping types as visiting New Zealand:

- container ships
- reefer (refrigerated cargo ship)
- bulk carrier
- RoRo (roll-on, roll-off)
- oil/gas tanker
- vehicle carrier
- general cargo. We used MoT’s FIGS48 to find out the average sizes of ships visiting New Zealand. Ships are measured in deadweight tonnes (dwt), twenty-foot equivalent unit (TEU), car equivalent unit (CEU) or lanemetre (LM).
- Bulk carrier is 36,900 dwt and therefore in the 35,000–59,999 dwt category.
- General cargo is 15,800 dwt and therefore in the 10,000+ dwt category.
- Container ship is 3,194 TEU and therefore in the 3,000–4,999 TEU category.
- Vehicle carrier (transport) is unknown and therefore the same as the UK average.
- RoRo ferry is unknown and therefore the same as the UK average.
- As there is only one emission factor for all refrigerated cargo an average was not necessary. Emission factors for these have been adopted from the UK BEIS 2022 Guidance49. Refer to that document for details on the methodology.

# 8.5.3. Assumptions, limitations and uncertainties

We assumed the New Zealand coastal shipping fleet is similar to that in the STREAM Freight Handbook. These figures have a high degree of uncertainty as they are based on international data for costal shipping.

We carried over the assumptions for the international shipping emission factors from the 2022 UK BEIS Methodology Paper emission factors.

48 Freight Information Gathering System, overseas ships, accessed via: [https://www.transport.govt.nz/statistics-and-insights/freight-and-logistics/](https://www.transport.govt.nz/statistics-and-insights/freight-and-logistics/). UK BEIS 2022 Guidance, accessed via: [https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment\_data/file/108](https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/108) 3857/2022-ghg-cf-methodology-paper.pdf. Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

9. Water supply and wastewater
   treatment emission factors

Emissions result from energy use in water supply and wastewater treatment plants. Some
treatment plants also generate emissions from the treatment of organic matter. We calculated
the emission factors using data from Water New Zealand and New Zealand’s Greenhouse Gas
Inventory 1990–2021.

9.1. Overview of changes since
previous update

There are some changes to water supply and domestic wastewater emission factors, due to
the use of the latest population data, energy use emission factors, and water and energy
consumption data from Water New Zealand.

The emission factor for water supply increased by 14 to 19 per cent, depending on the unit
used. This is due to an increase in energy demand (kWh/m3) by 39 per cent since the last
guidance, and the inclusion of electricity transmission and distribution losses in the
methodology this guidance.

The change to AR5 has led to changes to emission factors for industrial wastewater, ranging
from -11% for dairy processing to +12% for wine and pulp and paper wastewater treatment.
Septic tank emission factors are based on the publication of Carbon Accounting Guidelines for
50
Wastewater Treatment: CH4 and N2O (Water New Zealand, 2021).

{{\ {mathrm{C{}H}}}\_{4}}

N

Users seeking emission factors for specific types of wastewater treatment plants are referred
51
to the Water New Zealand’s guidelines. Weighted average emission factors for wastewater
treatment remain in this guide for general use.

9.2. Water supply

Note: These numbers are rounded to three decimal places unless the number is significantly small.

Table 65: Water supply emission factors

Table 65 provides water supply emission factors. We calculated the factors using Water
New Zealand data.

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Water supply emission factors | m3 | 0.0369 | 0.0359 | 0.0010 | 0.00008 |
| per capita | 4.302 | 4.180 | 0.112 | 0.00919 |  |

\ ^{3}

50
Carbon accounting guidelines for wastewater treatment: CH4 and N2O \| Water New Zealand
(waternz.org.nz).
51

51
Ibid.

* * *

9.2.1. GHG inventory development

Users should collect data on cubic metres (m3) of water used, if available. In the absence of
this information, the per capita emission factor can be applied.

(m^{3})

Applying the equation E = Q x F (section 2), this means:

E=Q\\times F

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of water used (m3) or persons using water supply (per capita)

{mathsf\\mathsf C{O}}\_{2}\\mathrm{-e}

Q = quantity of water used (m3) or persons using water supply (per capita)
F = appropriate emission factors from table 65

(m^{3})

F = appropriate emission factors from table 65

WATER SUPPLY: EXAMPLE CALCULATION

An organisation’s assets have water meters. Throughout the reporting year they use 1,000 m3
of water.

1,000,m^{3}

\\begin{array}{r l r l r l r}{{}&&{{}\ }{&{}}&{{\ \ {

\\begin{array}{r l r l r l r l r}{{\\sf C H a\ e r m i s s i o n s}}&{{}}&{}&{{}}&{=1,000\\times0.0010}&{}&{{}=1\ {\\sf g\ C O\_{2}\ -}!}\\end{array}

\\begin{array}{r l r l r l r}{\\mathrm{ ~~N\ N\_O~~ e r m i s s i o n s~}}&{{}}&{}&{{}}&{{}=1,000\\times0.00008}&{}&{{}=0.08\ \\mathrm{k g\ C O\_{^2}e},}&&{{}}&{{}=0.080\ \\mathrm{k g\ C O\_{^2}e}}&{}&{{}}&{}&{{}=0.08\ \\mathrm{k g\ C\_{^2}e}}&{}&{{}}&{}&{}&{{}=0.08\ \\mathrm{k g\ C\_{^2}e}}&{}&{{}}&{}&{}&{{}=0.08\ \\mathrm{k g\ C\_{22^{-}e}}}&{}&{{}}&{}&{}}&{{}}{}&{}&{}&{{}}&{{}}\\end{array}

\\begin{array}{r l r l r l r}{{\\sf T o t a l}C\_{{}}{\\sf C O} _{{}}{\ -\\sf e}s r s i s s i o n s}&{{}}{}}{{}1,{\\sf O00\\times\\0.0369}&{{}}&{{}=36.9\ \\mathrm{k g}\ \ \ \\mathrm{{C C}}_{{}}{\\sf O O}\_{{}}{\ -sf}}\\end{array}

Note: Numbers may not add due to rounding.

9.2.2. Emission factor derivation methodology

We adopted the Water New Zealand 2020/21 National Performance Review52 methodology
to calculate the water supply emission factors. The Water New Zealand review gathered data
from participating water industry bodies, which represent approximately 75 per cent of
New Zealand’s population. Twenty-seven participants in the survey provided reliable
information on the energy use of their water systems, which was used to calculate national
averages. In the 2020/21 period, the operation of water supply pumps used 757 TJ of energy
to supply 471 million m3 of water, and treatment plants used an estimated 1,130 TJ of energy
in the treatment of about 409 million m3 of water. This equates to a median energy intensity
of 1.6 MJ of energy per cubic metre of water supplied and 2.8 MJ of energy per cubic metre of
water treated.

We used a weighted average of participant energy use and water supply data to calculate the
emission factors.

We calculated the emission factors for each gas by summing the weighted averages from each
participant’s data. The basic equation for each gas is as follows:

52
Water New Zealand 2020/21 National Performance Review from
[https://www.waternz.org.nz/Attachment?Action=Download&Attachment\_id=5573](https://www.waternz.org.nz/Attachment?Action=Download&Attachment_id=5573).

* * *

## This equation gives the emissions per m3 of water supplied, where the following values were

## used to calculate the emission factors:

- energy use = the GJ of energy used by the water system that year
- water supply = m3 of water supplied that year
- electricity emission factor = the relevant gas emission conversion factor (ie, CO2, N2O, CH4)
- unit conversion factor = 277.778 (converting GJ to kWh). If organisations do not know the volume of water used, they can estimate it based on a calculated per capita (per person) emission factor. To develop a per capita emission factor, we used an average of 116 m3 of water per person per year, which is calculated from the following equations and information:

## The first equation:

𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠 𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣 𝑜𝑜𝑜𝑜 𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠 𝑝𝑝𝑝𝑝𝑝𝑝 𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝 = 𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝 𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠 𝑏𝑏𝑏𝑏 𝑊𝑊𝑊𝑊𝑊𝑊 𝑊𝑊

## The second equation:

𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎 𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣𝑣 𝑜𝑜𝑜𝑜 𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠 𝑝𝑝𝑝𝑝𝑝𝑝 𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝 × 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 𝑓𝑓 𝑓𝑓𝑓𝑓𝑓𝑓𝑓𝑓 𝑓𝑓𝑓𝑓 𝑓𝑓𝑓𝑓 𝑓𝑓 𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠 𝑖𝑖𝑖𝑖 𝑚𝑚3 = emission factors for water supplied per capita

## Where the following data were used to calculate the emission factors:

- m3 of water supplied nationwide is 531,000,000
  53

- population served by Wastewater Treatment Plants (WWTPs) is approximately


## 4.56 million.

# 9.2.3. Assumptions, limitations and uncertainties

## The data adopted from Water New Zealand do not account for emissions outside those

## associated with the national electricity grid, and therefore, may underestimate the total GHG

## emissions depending on the water supplier’s facilities and processes.

## The assumptions used for water supply per person are inherently uncertain and organisations

should only use them in the absence of water volume data. They do not account for factors

## such as: seasonal use of water and water-intensive activities (such as gardening, lifestyle

## choices and geography). Therefore, per person water supply reflects only an average of the

## water supply per person. Furthermore, the figure is based on a national average of water

## usage throughout the year, and may overestimate emissions from office use per capita. This is

because employees do not spend all their time in the office, and it is likely that most of their

## water usage will be outside working hours.

Water New Zealand report [www.waternz.org.nz/Attachment?Action=Download&Attachment\_id=3142](http://www.waternz.org.nz/Attachment?Action=Download&Attachment_id=3142). Ministry for the Environment’s WWTP database.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

9.3. Wastewater treatment

We recommend that users refer directly to the Water New Zealand’s guidelines55 for emission
factors for specific types of wastewater treatment plants. Weighted average emission factors
for wastewater treatment remain in the measuring emissions guide for general use.

We converted energy use (kWh) to GHG emissions and added these to the treatment process
emissions to give the total emissions from wastewater treatment in New Zealand.

We provide wastewater treatment emission factors in tables 66 and 67. Some industries
produce wastewater that is particularly high in biological oxygen demand (BOD). For this
reason, we developed industrial wastewater emission factors for the meat, poultry, pulp and
paper, wine and dairy sectors. Manufacturing organisations in these sectors should use specific
industrial wastewater factors. All other organisations should use the domestic wastewater
factors. Where the domestic wastewater treatment type is unknown, we suggest using the
average for wastewater treatment plants (see table 66).

Table 66: Domestic wastewater treatment emission factors

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Average for wastewater treatment plants | m3of water supplied | 0.508 | 0.0618 | 0.198 | 0.248 |
| per capita | 48.5 | 5.90 | 18.9 | 23.7 |  |
| Septic tanks | per capita | 190 | n/a | 168 | 22.5 |

123(00)32331003

Table 67: Industrial wastewater treatment emission factors

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Meat(excl.poultry) | tonne of kills | 52.6 | n/a | 50.0 | 2.53 |
| Poultry | tonne of kills | 51.7 | n/a | 48.1 | 3.61 |
| Pulp&paper | tonne of product | 11.8 | n/a | 11.8 | n/a |
| Wine | tonne of crushed grapes | 5.79 | n/a | 5.79 | n/a |
| Dairy processing | m3of milk | 0.102 | n/a | n/a | 0.102 |

(ccc{)}\ times ccc{{{2}}}=ccir{(0c{{2}})=3}cccir{{{2}}}=37ccc{{{2}}}

9.3.1. GHG inventory development

m^{3}

Domestic water users should collect data on m3 of water sent to treatment. If metered water
data is not available, the per capita emission factor can be applied instead. Industrial
organisations can calculate the emissions using appropriate activity data and the correlating
emission factors.

Q = quantity of water treated (m3) or persons using water facilities (per capita)
F = appropriate emission factors from tables 66 and 67.

(m^{3})

F = appropriate emission factors from tables 66 and 67.

55
Carbon accounting guidelines for wastewater treatment: CH4 and N2O \| Water New Zealand
(waternz.org.nz).

* * *

WASTEWATER: EXAMPLE CALCULATION

During the reporting period an organisation uses 100 m3 of water in its offices. They assume
that all water is also sent to be treated. This organisation also owns a winery that crushed
10 tonnes of grapes during the reporting period.

100,\\mathsf{m}^{3}

The office wastewater is domestic, therefore:

\\begin{array}{r l r l r l r}{{}}&{{}}&{}&{{}}&{{}\\mathrm{O\_{2}\ e r r i s s i o n s}}&{}&{{}}&{}&{{}=&{100\\times0.0618}}&{}&{{}=6.18\ \\mathrm{k g}\ \\mathrm{C O\_{2}}}&{}&{{}=6.18\ \\mathrm{k g}\ \\mathrm{C O\_{2}}}&{}&{{}}&{}&{{}=6.18\ \\mathrm{k g}\ \\mathrm{C O\_{2}}}&{}&{{}}&{}&{{}}&{}&{}&{{}}&{}}{}\\end{array}

\\begin{array}{r l r l r l r l r}{{\\sf C H C}}&&{{\ \ e e}s i i s i o n s}&{}&{{&{}}}&{=100\\times0.198}&{}&{=19.8\ {\\mathrm E g}\ {\\sf C O}\_{2}{\\mathrm{^--6}}}&{}&{}\\end{array}

\\begin{array}{r c c c c c c}{{\ N\_{2}O\_{}{\\mathrm{ ~~r i s s s i o n s~~}}}}&{{}}&{{}}&{{=100\\times0.248}}&{{}}&{{=140\\times\\0{.248}}}&{{}}&{{=24.8\ {\\mathrm{k g}C O\_{2}\ -\\bf{e}}}}&{{}}&{{}}&{{=}}&{{=}}&{{2}}&{{}}&{{}}&{{}}&{{=}}&{{}}&{{}}&{{}}&{{}}&{{}}&{{}}&{{=}}&{{=}}&{{2}}&{{=}}&{{}}&{{=}}&{{}}&{{}}&{{=}}&{{=}}&{{}}&{{=}}&{{}}&{{}}&{{=}}&{{=}}&{{}}&{{=}}&{{}}&{{}}&{{=}}&{{}}&{{=}}&{{}}&{{}}&{{=}}&{{}}&{{=}}&{{}}&{{}}&{{=

\\begin{array}{r l r l r l r}{{\\sf o r t a l}\ {\\sf C O\_{2}-e\ \ e m m i s s i o n s}}&{{}=100\\times0.508}&{{}=50.8\ {\\sf{k g}O\_{2}-e}}&end{

The winery wastewater is industrial wastewater (wine), therefore:

C O\_{2}e m i s s i n S=n/a

\\begin{array}{r c c c c c c}{{}}&{{}}&{{}}&{{}}&{{}}&array{{\ {\ \ C\ {\ \ }}

N\_{2}O m m i s\ n n S=n/a

\\begin{array}{r l}{{\\sf T o t a l\ \ C C{2-e\ e m i i s t i o n s}}}&{{}=10\\times5.79=57.9\ {\\mathrm{{k j}}}\ \\{{\\mathrm{C O}}}{}\_{2}{\ \ }

The total wastewater emissions are:

=50.8+57.9=108.7k\\times O\_{2}=e

Note: Numbers may not add due to rounding.

9.3.2.1. Domestic wastewater treatment

We derived the domestic wastewater treatment plant emission factors from the total
energy use emissions in the wastewater treatment plants, and the gases emitted during
the treatment process.

The emission factors for septic tanks are sourced directly from Water New Zealand (2021).

Since direct carbon dioxide emissions from wastewater treatment are biogenic, the
methodologies described here for all treatment types other than septic tanks are only for
methane and nitrous oxide. We calculated the emission factors using equations in the 2006
IPCC Guidelines for National Greenhouse Gas Inventories. Updated methodologies for some
categories are available in the 2019 Refinement to the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories. Using updated methodologies in the 2019 Refinement would be
inconsistent with New Zealand Greenhouse Gas Inventory 1990–2021 reporting at the time of
publication of this guide, because this part of the inventory uses the IPCC 2006 Guidelines. The
2019 Refinement will be considered for future inventories, and the guide will be revised after
the relevant NIR has been updated. The example calculations are done using AR4 GWPs.

To calculate methane emissions, first calculate the total organic product in domestic wastewater
(TOW):

\\sum\_{i}P\_{i}\\times\\mathit{B O D}\\times\\mathit{I}=t o t a l;o r g a n i c;p r o d u c t;i n;d o m e s t i c;w a s t e w a t e r

* * *

# Where the following data were used to calculate the emission factors:

- P = the population for wastewater treatment plant i
- _i = type of treatment plant_
- BOD = 26 (kg/capita/year) country-specific, per-capita Biological Oxygen Demand
- I = the correction factor for additional industrial and commercial BOD (default 1.25 or 1.0 for septic tanks, but varies for several sites). Then calculate methane emissions per capita:
  𝑀𝑀 𝑀𝑀𝑀𝑀 × 𝐵𝐵0 × 𝑇𝑇𝑇𝑇𝑇𝑇 × GWP = 𝑚𝑚𝑚𝑚𝑚𝑚 ℎ𝑎𝑎𝑎𝑎𝑎𝑎 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 (𝑘𝑘𝑘𝑘 𝐶𝐶 𝐻𝐻4 𝑝𝑝𝑝𝑝𝑝𝑝 𝑐𝑐𝑐𝑐 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐) 𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝 𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡 𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠

# Where the following data were used to calculate the emission factors:

- MCF = 0.02528, the weighted-average methane correction factor (MCF) for wastewater treatment plants in 2021
- B0 = 0.625, converts the BOD to maximum potential methane emissions
- TOW = the total organic product in wastewater from the equation above
- GWP = 28 (IPCC AR5), converts methane into CO2-e
- population served = the population served by all wastewater treatment plants.

# To calculate methane emissions per water volume, divide methane emissions per capita by the

# average water volume (m3) treated per capita (101 m3).

# To calculate nitrous oxide emissions from wastewater treatment plants we used two

# equations. The first equation calculates the amount of nitrogen per person:

𝑝𝑝𝑝𝑝𝑝𝑝 𝑐𝑐𝑐𝑐 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐 𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛 𝑖𝑖𝑖𝑖 𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒𝑒 (𝑘𝑘𝑘𝑘 𝑁𝑂 𝑝𝑝𝑝𝑝𝑝𝑝 𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦) = 𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝𝑝 × 𝐹𝐹𝑁𝑁𝑁𝑃𝑁𝑁× 𝐹𝐹𝑁𝑁𝑁𝑂𝑁𝑁−𝐶𝐶𝐶𝐶𝐶𝐶× 𝐹𝐹𝐼𝐼𝐼𝐼 𝐼𝐼−𝐶𝐶𝐶𝐶 𝐶𝐶

# Where the following data were used:

- protein = annual per capita protein consumption (36.135 kg per year from Beca, 2007)
- FNPR = fraction of nitrogen in protein (0.16, IPCC 2006)
- FNON-CON = factor for non-consumed protein added to the wastewater (1.4, IPCC 2006)
- FIND-COM = factor for industrial and commercial co-discharged protein into the sewer system (1.25, IPCC 2006).
  Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Table 68 details the values used in the equation above.

Table 68: Domestic wastewater treatment emissions calculation components

| Calculation component | Number | Additional information | Source |
| --- | --- | --- | --- |
| Population | 1 | This is a per person calculation |  |
| Per capita protein consumption | 36.135 | kg/year | Beca 2007,5699 g/day |
| Fraction of N in protein | 0.16 |  | IPCC default |
| Fraction of non-consumption protein | 1.4 |  | IPCC default |
| Fraction of industrial and commercial co-discharged protein | 1.25 |  | IPCC default |
| N removed with sludge | 0 | Default is zero | IPCC default |

Then the second equation calculates nitrous oxide emissions based on the result from the first
equation:

\\begin{aligned}{N\_{2}O\ e m i s s i o n s;}&{{}(k g\ C O\_{2}\ e\ p e r;a a p i t a);}\ {}&{{}\\qquad\\qquad e=\\mathrm e}{{p r r;c a p i t a;n i t r o g e e;i n;e f f l u e n t};\\times E F\_{e f f l u e n t}\\times\\frac{44}{28}\\times G W F}\ \\end{aligned}

Where the following data were used:

• per capita nitrogen in effluent = from equation above

• effluent = emission factor of 0.005 kg N2O-N/kg N (IPCC 2006)

• 44/28 ratio of N2O to N2

44/28

N

\ \\mathrm N{{}}}

• GWP = 265 (IPCC AR5).

Divide these emissions per capita by the average volume of water treated (95 m3) per person
to give the emissions per m3.

(95,m^{3})

9.3.2.2. Industrial wastewater treatment

As with domestic wastewater, we derived the emission factors for industrial wastewater
treatment from the total energy-use emissions in the wastewater treatment plants and the
gases emitted during the treatment process.

• mbCOD = the unit biodegradable chemical oxygen demand load in kg per tonne of
material processed (specified by industry type in table 57: Calculating the ratio of gases
in diesel) (kg CODb)/t

For the purpose of this guide, it is assumed there are no direct carbon dioxide emissions from
the treatment of wastewater, as all carbon dioxide emissions are biogenic. Therefore, we have
calculated only methane and nitrous oxide emissions.

Where:

The equation followed to calculate methane emissions is:

\ {m}{b}{}{}{C{D}}}\\times{E{{F}\ }}\\times{G}{{{W}\ \ }}={m}t h a n e;{i}s i i s i o n;{f}c t o r;{(k g{}}{{}{}{{}}{{}}{{}}{{}}{{}}}{{}{}}{{}}}{{{}}}{{{}}}{{{}}}{{{}}}{{{}}}{{{}}}{{{}}}{{{}}}{{{}}}{{{}}}}{{{

* * *

• EF = emission factor in kg methane/kg COD

• GWP = global warming potential.

The following tables detail the information used in the calculations to provide the industrial
wastewater treatment emission factors.

Table 69: Industrial wastewater treatment methane emissions calculation information

| Factor | Industry |  |  |  | Source |
| --- | --- | --- | --- | --- | --- |
| Pulp and paper | Meat(excluding poultry) | Poultry | Wine |  |  |
| Biodegradable chemical oxygen demand load(kgCODb/tonne) | 36 | 50 | 50 | 12.42 | Cardno(2015) |
| CH4 emission factor(kgCH4/kgCODb) | 0.0117 | 0.03575 | 0.034375 | 0.016661 | Cardno(2015) |
| GWP | 28 | 28 | 28 | 28 | IPCC AR5 |

It is assumed that the methods used to treat wastewater from dairy processing do not result in
methane emissions.

The equation used to calculate nitrous oxide emissions is:

\ b{c O C D}\ \\times{N}\\colon{C O D}\ \\times{E F}\ \\times\\Big(\\frac{44}{26}\\Big)\\times{G W P}={N}=\ n i t r o u s\ o x i d e\ e m i s s i o n:f a c t o r:\ \\frac{k g}{t o n n e s}

Where:

• mbCOD = unit biodegradable COD load (kg CODb/t)

• N:COD = total nitrogen to biodegradable COD ratio

• 44/28 = ratio of N2O to N2

N\_{2}O

\ {mathsf N}\_{2}

The following table details the information used in the calculations to provide the industrial
wastewater treatment emission factors. Note that for dairy processing, users should first
convert the quantity of milk to tonnes using a density factor of 1.031 tonnes per m3.

• GWP = global warming potential.

| Factor | Industry |  |  | Source |
| --- | --- | --- | --- | --- |
| Dairy product processing | Meat(excluding poultry) | Poultry |  |  |
| Biodegradable chemical oxygen demand load(kgCODb/tonne) | 2 | 50 | 50 | Cardno(2015) |
| TotalN:biodegradableCODratio | 0.044 | 0.09 | 0.09 | Cardno(2015) |
| Nitrous oxide emission factor(kgN2O/kgCODb) | 0.00279 | 0.001348 | 0.001925 | Cardno(2015) |
| GWP | 265 | 265 | 265 | IPCCAR5 |

Table 70: Industrial wastewater treatment nitrous oxide emissions calculation information

* * *

Based on the Cardno report57 we assume that there are no nitrous oxide emissions from the
methods used to process wastewater from the wine and pulp and paper industries.

9.3.3. Assumptions, limitations and uncertainties

We calculated these emission factors on the best available data using industry-wide sources
and international default factors where appropriate. As the wastewater emissions include
electricity emissions, the same electricity emissions uncertainties carry through. Table 71
details the uncertainties with this source category.

Table 71: Uncertainties with wastewater treatment emission source category

|  | Uncertainty in activity data | Uncertainty in emission factors |
| --- | --- | --- |
| Domestic and industrialCH4 | ±10% | ±40% |
| Domestic and industrialN2O | ±10% | ±90% |

57
Cardno, (2015), Greenhouse Gas Emissions from Industrial Wastewater Treatment – Inventory Basis
Review. Accessed via: [https://environment.govt.nz/publications/greenhouse-gas-emissions-fromindustrial-wastewater-treatment-inventory-basis-review/](https://environment.govt.nz/publications/greenhouse-gas-emissions-fromindustrial-wastewater-treatment-inventory-basis-review/).

* * *

# 10\. Materials and waste emission factors

## 10.1. Overview of changes since previous update

The increase in the AR5 GWP for methane (from 25 to 28) resulted in a corresponding increase of 12 per cent across the waste to landfill factors. The biological treatment of waste using

### anaerobic digestion also increased by 12 per cent.

This version of the guide includes two additional emission factors for waste wood to landfill, for treated and untreated wood.

## 10.2. Construction materials

### BRANZ58 provide the emission conversion factors for the emission sources in their 2021 CO2NSTRUCT dataset.

59 These emissions are indirect (Scope 3) if the organisation does not own or control the facilities making the materials.

### We recommend that users refer directly to the free CO2NSTRUCT dataset for emission factors

### for construction materials. The dataset provides embodied greenhouse gas and energy values

for building materials including concrete, glass, timber, and metals, as well as products such as bathroom and kitchen fittings.

### The CO2NSTRUCT dataset takes emission factors from EPDs for construction products and is

regularly updated. Users could also check the EPD Australasia platform60 for any interim updates to emission factors.

### The Ministry of Business, Innovation and Employment’s Building for Climate Change

### Programme (BfCC) has been set up to reduce emissions from constructing and operating

### buildings, and to make sure buildings are prepared for the future effects of climate change.

### Through the BfCC programme, MBIE is leading the Building and Construction Sector policy for

New Zealand’s Emissions Reduction Plan, setting out policies and strategies to meet the Government’s emission budget.

### Users should note that in the GHG Protocol, construction materials are classified as Scope 3

### Category 1 (emissions from purchased goods and services). Buildings are classified as Scope 3

### Category 2 (embodied emissions of new buildings, which includes accounting for the emissions

### impact of construction materials). These can form a large proportion of an organisation’s GHG inventory.

BRANZ Ltd, [www.branz.co.nz](http://www.branz.co.nz/). BRANZ CO2NSTRUCT, [www.branz.co.nz/co2nstruct\](http://www.branz.co.nz/co2nstruct%5C). [https://epd-australasia.com/](https://epd-australasia.com/).

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

# 10.3. Waste disposal

## Waste disposal emissions account only for the GHG emitted from end-of-life waste disposal.

## Currently, this guide covers emissions from waste-to-landfill for municipal and non-municipal

## landfills, as well as biological treatment (composting and anaerobic digestion). Users seeking

whole-life assessment of waste streams should refer to the UK BEIS emission factors for company reporting.

The units of emissions are kg CO2-e per kg of material. The anaerobic decomposition of organic

## waste in landfills generates methane. Organisations should adjust inventories to account for

## the landfills that collect and destroy landfill gas. Where methane is collected and destroyed by

## flaring or combustion to generate energy, the carbon dioxide emitted from the combustion

process is regarded as part of the natural carbon cycle. Biogenic carbon dioxide, which is part of the natural carbon cycle, is absorbed by living organic matter and released at the end of its life and is not included in these emission factors since it has no net effect on greenhouse gases.

Emission factors for anaerobic digestion and composting are reported as forms of biological treatment of waste.

## The type, age, design, engineering, and management practices of the landfill influences the

## GHG conversion factor, based on whether there is a methane gas collection system. In 2021,

## 97 per cent of municipal waste was disposed to landfills with gas collection.

**Table 72: Description of landfill types**

### Landfill type Description

Municipal (class 1) landfills Municipal, well-managed landfill where a landfill gas recovery system is with gas recovery installed. Some of the CH4 produced during the organic decomposition of waste is captured and destroyed. Municipal (class 1) landfills Municipal, well-managed landfill where all the CH4 produced during organic without gas recovery decomposition of waste escapes into the atmosphere, apart from that which is oxidised inside the landfill. Non-municipal (class 2-5) Non-municipal landfills that accept a broader range of wastes where the CH4 landfills produced during organic decomposition of waste escapes into the atmosphere.

Appendix C: Landfills with and without landfill gas recovery includes a list of class 1 landfills with gas recovery.

## If organisations are interested in calculating the emissions from transporting waste materials,

they could do so by independently accounting for the distance travelled, using freight emission factors (see section 8).

## We calculated the waste-to-landfill emission conversion factors based on New Zealand’s

## Greenhouse Gas Inventory 1990–2021. Table 73 to table 76 show the factors.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Table 73: Waste disposal to municipal (class 1) landfills with gas recovery

|  |  |  |  | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Waste (known composition) | Food | kg | 0.674 | n/a | 0.674 | n/a |
| Garden | kg | 0.552 | n/a | 0.552 | n/a |  |
| Paper | kg | 0.981 | n/a | 0.981 | n/a |  |
| Wood (combined) | kg | 0.380 | n/a | 0.380 | n/a |  |
| Wood (treated) | kg | 0.0613 | n/a | 0.0613 | n/a |  |
| Wood (untreated) | kg | 0.858 | n/a | 0.858 | n/a |  |
| Textile | kg | 0.490 | n/a | 0.490 | n/a |  |
| Nappies | kg | 0.245 | n/a | 0.245 | n/a |  |
| Sludge | kg | 0.153 | n/a | 0.153 | n/a |  |
| Other (inert) | kg | n/a | n/a | n/a | n/a |  |
| Waste (unknown composition) | General waste | kg | 0.232 | n/a | 0.232 | n/a |
| Office waste | kg | 0.666 | n/a | 0.666 | n/a |  |

\ {/}\ mathtt a,{{}}

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\ {/}\ mathtt a,{{}}

\ {/},\\mathbf{a}

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\ {/}\ mathtt a,{{}}

\ {/},\\mathtt{a}

\ {/}\\mathbf{a}

\ {/},\\mathtt{a}

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Table 74: Waste disposal to municipal (class 1) landfills without gas recovery

| Emission source | Waste type | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Waste(known composition) | Food | kg | 2.11 | n/a | 2.11 | n/a |
| Garden | kg | 1.72 | n/a | 1.72 | n/a |  |
| Paper | kg | 3.06 | n/a | 3.06 | n/a |  |
| Wood(combined) | kg | 1.19 | n/a | 1.19 | n/a |  |
| Wood(treated) | kg | 0.192 | n/a | 0.192 | n/a |  |
| Wood(untreated) | kg | 2.68 | n/a | 2.68 | n/a |  |
| Textile | kg | 1.53 | n/a | 1.53 | n/a |  |
| Nappies | kg | 0.766 | n/a | 0.766 | n/a |  |
| Sludge | kg | 0.479 | n/a | 0.479 | n/a |  |
| Other(inert) | kg | n/a | n/a | n/a | n/a |  |
| Waste(unknown composition) | General waste | kg | 0.724 | n/a | 0.724 | n/a |
| Office waste | kg | 2.08 | n/a | 2.08 | n/a |  |

\\underline{{\\mathsf{n}/}}\\mathbf{a}

\ {/}\\mathbf{a}

\\mathtt{n/a/}

\ {/}\ mathtt a,{{}}

\ {/},\\mathbf{a}

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\ {/}\\mathbf{a}

* * *

Table 75: Waste disposal to non-municipal (class 2-5) landfills

| Emission source | Waste type | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- | --- |
| Waste (known composition) | Biological (sludge) | kg | 0.196 | n/a | 0.196 | n/a |
| Construction& demolition | kg | 0.157 | n/a | 0.157 | n/a |  |
| Bulk waste | kg | 1.10 | n/a | 1.10 | n/a |  |
| Food | kg | 0.588 | n/a | 0.588 | n/a |  |
| Garden | kg | 0.784 | n/a | 0.784 | n/a |  |
| Industrial | kg | 0.588 | n/a | 0.588 | n/a |  |
| Wood | kg | 1.33 | n/a | 1.33 | n/a |  |
| Inert(all other waste) | kg | n/a | n/a | n/a | n/a |  |
| Average for non-municipal solid waste | kg | 0.197 | n/a | 0.197 | n/a |  |

(0.0)\ \ (0.0)\ div0.

(sin(\

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Table 76: Biological treatment of waste emission factors

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Composting | kg | 0.176 | n/a | 0.112 | 0.0636 |
| Anaerobic digestion | kg | 0.0224 | n/a | 0.0224 | n/a |

There are two methodologies that organisations can follow for calculating waste emissions.

10.3.1. GHG inventory development

2. Where composition of waste is unknown.

The choice of methodology depends on organisational knowledge of waste composition. It is
preferable to know the composition of waste as it allows more accurate calculation of emissions.
The example calculations are done using IPCC AR5 GWPs.

Users should collect data on the quantity (kg) and type of waste disposed.

E=Q\\times F

Applying the equation E = Q x F (section 2), this means:

Q = quantity of waste disposed (kg)
F = appropriate emission factors from table 73 to table 76

\\mathsf{C{}}\_{2^e-e}

E = emissions from the emissions source in kg CO2-e per year
Q = quantity of waste disposed (kg)

F = appropriate emission factors from table 73 to table 76

* * *

WASTE DISPOSAL: EXAMPLE CALCULATION

A hotel produces waste in its kitchen, guest rooms and garden. They send it to the regional
landfill, which is known to have landfill gas recovery.

If the waste comprises 150 kg food waste, 50 kg general waste from guest rooms and 60 kg of
garden waste, the hotel calculates emissions as follows:

\ {\\tt F o O d\ w w a s t e}

| Food waste | = |
| --- | --- |
| General waste | = |
| Garden waste | = |
| Total waste emissions | = |

| 150 × 0.674 | = 101.1 kg CO2-e |
| --- | --- |
| 50 × 0.232 | = 11.6 kg CO2-e |
| 60 × 0.552 | = 33.12 kg CO2-e |
| 101.1 + 11.6 + 33.12 | = 145.82 kg CO2-e |

=60\\times0.552

{{\\tt~=101.1+11.6+33.12}}}&{{{\\tt=145.82\ k g\ C O\_{2}\ e}}}\\end{array}

Note: Numbers may not add due to rounding

10.3.2. Emission factor derivation methodologies

We broke down data derived from the National Inventory Report into seven categories.
Table 77 identifies these alongside their proportion of the waste to landfills.

Table 77: Composition of waste sent to NZ landfills

| Waste category | Description | Estimated composition of waste to municipal landfills | Estimated composition of waste to non-municipal landfills |
| --- | --- | --- | --- |
| Food | Food waste | 9.0% | 0.01% |
| Garden | Organic material | 5.7% | 11.0% |
| Paper | Paper and cardboard waste | 5.9% | n/a |
| Wood | Wood waste | 12.6% | 6.1% |
| Textile | Fabrics and other textiles | 5.0% | n/a |
| Nappies | Nappies and similar sanitary waste | 2.5% | n/a |
| Sludge | Sludges from sewer/septic tanks and offal and meat-based waste | 1.9% | 5.0% |
| Inert | Waste that does not produce GHG emissions | 57.3% | 67.4% |
| C&D | Construction and demolition waste | n/a | 9.9% |
| Industrial | Where specific type of industrial is unknown | n/a | 0.7% |
| Bulk waste | General domestic and farm waste | n/a | 0.1% |

\ {/}\\mathbf{a}

Note: The composition for municipal landfills is based on a survey of 2018 data, and the composition for nonmunicipal landfills is based on an estimate for 2015. Columns may not total to 100% due to rounding.

Substances such as plastics, metals and glass are inert because their decomposition in landfills
does not directly produce GHG emissions. Only waste that contains degradable organic carbon
produces methane as it breaks down.

\\mathsf{p P C C}^{61}

61
[www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/5\_Volume5/V5\_3\_Ch3\_SWDS.pdf](http://www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/5_Volume5/V5_3_Ch3_SWDS.pdf).

* * *

10.3.3. When composition of waste is known

If the composition of waste is known, use the specific emission factors for each waste stream
based on kilograms of waste produced.

We generated emission factors for each waste category, following a simplification of the IPCC
First Order Decay model.

\\begin{aligned}{e m i s s i o n;f a c t o r}&{{}}\ {=;}C&{{}\ C\\times\ D O C f;\\times;F;\\times;C o n v e r s i o n;\\times;(1-o x i d a t i o n)\\times;(1-&{}\ r r\\cos o v e r y);\ \\times;(1-&{}\ r r\\coscos v e r y);\ G W P}\ \\end{aligned}

Where:

• DOC = amount of degradable organic carbon in the material

• DOCf = fraction of DOC that degrades in landfill

• F = fraction of CH4 in the gas that is generated inside the landfill

• MCF = methane correction factor (the extent that the landfill is anaerobic)

• conversion = conversion of carbon to methane (molecular weight ratio CH4/C)

• recovery = fraction of methane recovered where landfill gas systems are in place,
otherwise use 0

• oxidation = oxidation factor of methane that degrades before being emitted

• GWP = global warming potential of methane.

We used the waste information from the National Inventory Report to develop solid waste
emission factors for voluntary reporting.

Table 78: Information on managed solid waste

| Category | DOC | DOCf | F | MCF | Conversion | Ox | R |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Food | 0.157 | 0.70 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Garden | 0.161 | 0.56 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Paper | 0.32 | 0.5 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Wood | 0.43 | 0.14 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Textiles | 0.16 | 0.5 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Nappies | 0.08 | 0.5 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Sludge | 0.05 | 0.5 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Inert | 0 | 0.5 | 0.57 | 1 | 16/12 | 0.1 | 0.68 |
| Source of information | Eunomia (unpublished) | Eunomia (unpublished) except 0.5 is IPCC default for managed landfills | Eunomia (unpublished) | IPCC default for managed landfills |  | IPCC default for managed landfills | Eunomia (unpublished) |

Note: R only applies for landfills with gas recovery.

* * *

Table 79: Information on non-municipal solid waste

|  | DOC | DOCf | F | MCF | Conversion | Ox | R |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Sludge | 0.05 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| C&D | 0.04 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| Bulk waste | 0.28 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| Food | 0.15 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| Garden | 0.2 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| Industrial | 0.15 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| Wood | 0.34 | 0.5 | 0.5 | 0.42 | 16/12 | 0 | 0 |
| Source of information | Tonkin&Taylor(unpublished)based onIPCC2006vol.5,table3.162 | IPCCdefaultforunmanagedlandfills | IPCCdefaultforunmanagedlandfills | Tonkin&Taylor(unpublished) |  | IPCCdefaultforunmanagedlandfills | MfE |

10.3.4. When composition of waste is unknown

If the composition is unknown, select a general waste or an office waste default emission factor.

We based the default emission factor for general waste on national average composition data
from New Zealand’s Greenhouse Gas Inventory 1990–2021 (see table 77 above).

The following is the composition used to calculate office waste data.

Table 80: Composition of typical office waste

| Waste component | Percentage |
| --- | --- |
| Paper | 53.6% |
| Food | 20.8% |
| Inert | 25.6% |

10.3.5. Determining with or without landfill gas recovery

• For a conservatively low estimate of emissions avoided by diverting waste away from a
municipal (class 1) landfill, assume it is from a landfill with gas capture.

62
IPCC 2006, vol.5, table 3.1 [www.ipccnggip.iges.or.jp/public/2006gl/pdf/5\_Volume5/V5\_3\_Ch3\_SWDS.pdf](http://www.ipccnggip.iges.or.jp/public/2006gl/pdf/5_Volume5/V5_3_Ch3_SWDS.pdf).

* * *

# 10.3.6. Composting and anaerobic digestion

We calculated emission factors for composting and anaerobic digestion using IPCC default emission factors as shown in table 81.

**Table 81: IPCC default data used to calculate composting and anaerobic digestion**

### Calculation component CH4 N2O Anaerobic digestion CH4 Anaerobic digestion N2O

EF (kg gas/kg) 0.004 0.00024 0.0008 Assumed negligible GWP (IPCC AR5) 28 265 28 265 EF (CO2-e) (kg CO2-e/kg waste) 0.11 0.064 0.022 0 **Combined EF (kg CO2-e/kg waste)** 0.176 0.0224

# 10.3.7. Assumptions, limitations and uncertainties

## The uncertainties for emission factors used in methane emissions from managed municipal

landfills is ±40 per cent. This is consistent with the estimates in the IPCC Guidelines (IPCC,

## 2006a). New Zealand’s Greenhouse Gas Inventory 1990–2021 states that “the emission factor

## uncertainty is set at this level, while better-quality parameters are used in this category, most

## of the parameters are based on international data and are not site specific”.

## If an organisation has an advanced diversion system (to recycling and composting) then

## using the ‘average waste’ category in the methodology will overestimate emissions. If an

## organisation has no diversion system, then it could underestimate emissions.

## The default emission factor for average waste is based on national average composition

data from New Zealand’s Greenhouse Gas Inventory 1990–2021. Only waste to municipal and non-municipal landfills is considered.

## The nitrous oxide emissions associated with anaerobic digestion are assumed to be negligible.

## The guide does not cover methodologies to determine emissions from solid waste incineration,

## as we assume emissions are negligible at the individual organisation level.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

# 11\. Agriculture, forestry and other land-use emission factors

### This category covers emissions produced by land use, land-use change and forestry (LULUCF),

### livestock enteric fermentation, manure management, agricultural soils and fertiliser use.

### We selected the emission factors below, based on appropriate available data and the

### professional opinions of the Ministry for Primary Industries (MPI) and the Ministry for the Environment.

- Land use, land-use change and forestry − forest growth − forest harvest and deforestation
- Agriculture − enteric fermentation − manure management

### − fertiliser use − agricultural soils (livestock).

Users should disclose in their inventories if they include animals grazing on land not owned by the organisation.

### Users also have the option of estimating farm biological emissions and sequestration with the

Ministry for the Environment’s Agricultural Emissions Calculator which uses the same methods and emissions factors as the guidance.

## 11.1. Overview of changes since previous update

### This guide uses data from New Zealand’s Greenhouse Gas Inventory 1990–2021 which has

### revised methodologies and emissions factors from the previous edition. The changes relevant

### to the updated emission factors included in this version are summarised as:

- the conversion from AR4 to AR5 GWPs. This has affected the emission factors for CH4 and N2O which make up a substantial proportion of agricultural emissions
- adoption of new FracLEACH values for nitrogen applied to grazing systems and from synthetic nitrogen fertilisers
- the inclusion of non-pasture feeds for dairy cattle, beef cattle and sheep (previously assumed to be 100 per cent pasture fed)
- improvement to the estimates of within-year dairy cattle population change
- minor changes to the planted forest emission factors. This comes from updated planted forest area estimates, which are used to derive the emission factors. The yield tables, which are the other component of the emission factor calculations, remain unchanged.
- emission factors from agricultural soils for swine and poultry increased substantially, due to an error correction. Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Please refer to section 5.1.5 (and other relevant sections) of New Zealand’s Greenhouse Gas _Inventory 1990–2021 for further details._

# 11.2. Land use, land-use change and forestry (LULUCF)

## 11.2.1. Overview of the sector

GHG emissions from vegetation and soils due to human activities are reported in the land use,

#### land-use change and forestry (LULUCF) sector. This guide provides emission factors related to

#### forest growth, forest harvest and deforestation only. The term LULUCF is used for consistency

#### with New Zealand’s Greenhouse Gas Inventory 1990–2021.

#### The LULUCF sector is responsible for both emitting GHG (primarily carbon dioxide) to the

#### atmosphere (emissions; ie, through harvesting and deforestation) and removing GHG from the

#### atmosphere (removals; ie, through vegetation growth). Most emissions reported in this sector

are due to forestry activities such as harvest operations in production forests, and most removals are due to forest growth.

The basis for the methods given here is that the flux of carbon dioxide to and from the

#### atmosphere is due to the changes in carbon stocks in vegetation and soils. When emissions

#### exceed removals, LULUCF is a ‘net source’, and emissions are positive. When removals exceed

#### emissions, LULUCF is a ‘net sink’, and emissions are negative.

#### The guide provides methods to estimate the carbon stock change (or flux) that occurs from

#### forestry activities during the applicable measurement period. We do not include methods to

#### estimate carbon stock changes in non-forest vegetation, soils, harvested wood products, or for

the associated nitrous oxide and methane emissions. For more detail, see New Zealand’s _Greenhouse Gas Inventory 1990–2021._

#### In line with ISO 14064-1:2018 and the GHG Protocol, organisations should consider LULUCF

#### emissions and removals if they have forest land within their measurement boundary, or own

#### land that has been deforested during the measurement period.

Organisations with LULUCF emissions should calculate and report these separately from direct and indirect (Scope 1, 2 and 3) emissions.

#### The emission factors in this guide are New Zealand-specific, derived from national averages.

Although the main aim of this section of the guide is to estimate stock changes from forestry activities, it can also be used to estimate the total carbon stored for a given forest type in a given

#### area. This can help organisations understand the potential impact of some forestry activities on

#### emissions, and how to manage land use for carbon.

## 11.2.2. LULUCF emission factors

### 11.2.2.1. Planted forests

#### Two approaches are provided to calculate emissions and removals from planted forests. Only

#### one approach can be used, a mixture of approaches is not permitted.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

# Approach one – Carbon stock change accounting

## This approach estimates the net emissions and removals from forest growth and harvesting

each year. The emission factors are based on the Land Use and Carbon Analysis System (LUCAS) national forest inventory.

## Annual removals from forest growth (table 82) are estimated as an average annual increment

## over the average duration of their harvesting cycle. Emission factors are provided for three

## species groups (Pinus radiata, other softwoods, and all hardwoods) and an ‘all planted forest

## category’ (this represents an average emission factor for New Zealand’s entire planted forest

estate, regardless of species). The ‘all planted forest’ category may only be used when a species

## breakdown is not available. The emission factors for forest harvesting and deforestation are

provided as the entire loss of carbon on the clearing of planted forest at the average harvest (table 83).

## Note, if species-specific emission factors for forest growth are used, the corresponding

## species-specific values must be used to account for land-use change emissions. Likewise, if

the ‘all planted forest’ emission factor is used for forest growth, then it must also be used to

## account for land-use change emissions.

# Approach two – Averaging accounting

## The averaging approach estimates carbon dioxide removals from the planting of new forests

## (afforestation) up to the age when they reach their average long-term carbon stock. The long-

term average carbon stock represents the average carbon that is estimated to be stored over successive rotations.

## Once carbon dioxide removals have been measured up to the long-term average carbon stock,

## there are assumed to be no further emissions or removals (ie, no additional removals from

## growth nor emissions from harvest).  The averaging approach requires information on forest

plant date, so the age can be determined, and for the forest to be in its first rotation.

## The age that the long-term average carbon stock is reached varies depending on species (Pinus

_radiata = 22 years, other softwoods = 28 years, and all hardwoods = 13 years, or for all planted_ forest = 22 years). Any forest that is over the age of the long-term average carbon stock is considered to have an emission factor of zero. The ‘all planted forest’ category may only be

## used when a species breakdown is not available (this represents an average emission factor for

## New Zealand’s planted forest estate, regardless of species).

## This approach aligns with the approach that New Zealand will take to account for emissions

## and removals in first rotation post-1989 planted forest under the Paris Agreement. The

## averaging approach can be appropriate for participants who can identify the plant date of their

forests (and if it is in its first rotation), or do not have data available on harvesting activity.

## Deforestation emissions are still accounted in full, as in approach one (table 83). If species-

## specific emission factors for forest growth are used, the corresponding species-specific values

## must be used to account for land-use change emissions. Likewise, if the ‘all planted forest’

emission factor is used for forest growth, then it must also be used to account for land-use change emissions.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

HARVESTING AND DEFORESTATION

Deforestation occurs when forest land is cleared for another land use.

Harvesting refers to the harvest of planted production forests for timber, which are then
replanted.

11.2.2.2. Natural forests

The emission factors for natural forest growth (shown in table 82) are based on the LUCAS
national forest inventory. We provide separate emission factors if the forest is pre-1990 or
post-1989. Post-1989 regenerating natural forest is regenerating natural forest that was
established from 1 January 1990 onwards. Pre-1990 natural forest is natural forest that was

established from 1 January 1990 onwards. Pre-1990 natural forest is natural forest that was
established before 1 January 1990. Within pre-1990 natural forest we provide separate
emission factors if the forest is tall or regenerating ie, recovering from conversion from
another land use, logging, or other anthropogenic disturbance.

established from 1 January 1990 onwards. Pre-1990 natural forest is natural forest that was
established before 1 January 1990. Within pre-1990 natural forest we provide separate
emission factors if the forest is tall or regenerating ie, recovering from conversion from
another land use, logging, or other anthropogenic disturbance.

The emission factor for natural forest deforestation (shown in table 83) is based on the
average stock at the national level, calculated from the LUCAS national forest inventory.

Table 82: LULUCF forest growth emission factors

| Forest growth removal source | Unit | kgCO2-e/unit | Uncertainty(95%CI) |
| --- | --- | --- | --- |
| Planted forests:Approach one-Stock change accounting |  |  |  |
| All planted forests | ha | -35,503 | ±21.9% |
| Pinus radiata | ha | -36,655 | ±21.8% |
| Other softwoods | ha | -29,414 | ±28.4% |
| All hardwoods | ha | -16,102 | ±66.6% |
| Planted forests:Approach two-Averaging accounting |  |  |  |
| All planted forests-First rotation(age22yearsandunder) | ha | -35,503 | ±21.9% |
| Pinus radiata-First rotation(age22yearsandunder) | ha | -36,655 | ±21.8% |
| Other softwoods-First rotation(age28yearsandunder) | ha | -29,414 | ±28.4% |
| All hardwoods-First rotation(age13yearsandunder) | ha | -16,102 | ±66.6% |
| All planted forestabove the long-term average age | ha | 0000 | n/a |
| Natural forests |  |  |  |
| Post-1989 Regenerating natural forest | ha | -7,973 | ±44.8% |
| Pre-1990 Regenerating natural forest | ha | -1,567 | ±119.6% |
| Pre-1990 Tall natural forest | ha | 0000 | n/a |

Table 83: LULUCF land-use change emission factors

| Land-use change emission source |  | Unit | kgCO2-e/unit | Uncertainty(95%CI) |
| --- | --- | --- | --- | --- |
| Planted forests:Approach one-Stock change accounting |  |  |  |  |
| All planted forests | Harvest or deforestation | ha | 994,095 | ±21.9% |
| Pinus radiata | Harvest or deforestation | ha | 1,026,353 | ±21.8% |
| Other softwoods | Harvest or Deforestation | ha | 1,176,533 | ±28.4% |
| All hardwoods | Harvest or deforestation | ha | 241,536 | ±66.6% |

Source: New Zealand’s LUCAS national forest inventory data April 2023.

* * *

| Land-use change emission source |  | Unit | kgCO2-e/unit | Uncertainty(95%CI) |
| --- | --- | --- | --- | --- |
| Planted forests:Approach two-Averaging accounting |  |  |  |  |
| All planted forests | Harvest | ha | n/a | n/a |
| Deforestation | ha | 994,095 | ±21.9% |  |
| Pinus radiata | Harvest | ha | n/a | n/a |
| Deforestation | ha | 1,026,353 | ±21.8% |  |
| Other softwoods | Harvest | ha | n/a | n/a |
| Deforestation | ha | 1,176,533 | ±28.4% |  |
| All hardwoods | Harvest | ha | n/a | n/a |
| Deforestation | ha | 241,536 | ±66.6% |  |
| Natural forests |  |  |  |  |
| Post-1989 Regenerating natural forest | Deforestation | ha | 141,350 | ±27.0% |
| Pre-1990 Regenerating natural forest | Deforestation | ha | 898,662 | ±20.9% |
| Pre-1990 Tall natural forest | Deforestation | ha | 277,161 | ±27.3% |

Source: New Zealand’s LUCAS national forest inventory data April 2023.

11.2.3. GHG inventory development

To calculate LULUCF emissions, organisations need activity data on each forest type, the
area harvested and any changes to forested land within the organisational boundary for
the measurement period. Different forest types have different emission factors, while
deforestation and harvest rates change over time.

First determine the type of forest and the area it covers. The New Zealand parameters to
define a forest are a minimum area of 1 hectare, the potential to reach a minimum height of
5 metres and a minimum crown cover of 30 per cent.

Pre-1990 Tall natural forest: areas, that on 1 January 1990, were and presently comprise of
mature indigenous forest.

Pre-1990 Regenerating natural forest: areas, that on 1 January 1990, were and presently
comprise of indigenous and naturally occurring vegetation, including broadleaved hardwood
shrubland, mānuka–kānuka and other woody shrubland, with potential to reach forest
definition under its current management. This category represents mid-successional
regenerating forest.

* * *

# The following information can be used to determine natural forest types:

# (a) The LUCAS Land Use Map63 can provide area by vegetation type (pre-1990 and post-1989

# natural forest) at 1990, 2008, 2012 and 2016. It requires geospatial expertise to analyse

and extract the data by region. This is free to use and supports users in monitoring

# changes in their own land management practices. (b) The New Zealand Land Cover Database (LCDB)

64 provides multi-temporal land cover. This can be used to differentiate between tall and regenerating pre-1990 natural forest. Two

# LCDB classes are classified as tall forest; indigenous forest and broadleaved indigenous

# hardwoods. All other categories are classified as regenerating forest. It requires geospatial

# expertise to analyse and extract the data for sub-national analysis.

(c) Alternatively, if the age of the forest is known or can be estimated, this can be used to determine forest type: − Age 0–32 years: post-1989 regenerating natural forest − Age 32–100 years: pre-1990 regenerating natural forest − Age 100 years and over: pre-1990 tall natural forest **Planted forest: plantations of forest species mainly used for forestry, including:** − radiata pine (Pinus radiata)

# − softwoods, such as Douglas fir (Pseudotsuga menziesii) − hardwoods, such as eucalypts (Eucalyptus spp.)

# − other planted species (with potential to reach ≥5 metre height at maturity in situ).

# Organisations will also need records of forest harvest and deforestation activities (including

# area in ha) to calculate the emissions from LULUCF. Sources of this information include:

- Corporate or farm records for enterprises and organisations
- Geospatial analysis of the property or region
- The LUCAS Land Use Map
- The New Zealand Land Cover Database (LCDB)
- If Approach two (averaging) is used, the planting date (to calculate the age of the forest) will be required as well as evidence that the forest is in its first rotation. Using the sources detailed above to gather information on the land use, forest type and size, organisations can apply the equation E = Q x F (section 2): E = emissions from the emissions source in kg CO2-e per year Q = area of land (ha)

# F = appropriate emission factors (for land use) from tables 82 and 83

63 LUCAS Land Use Map (MfE Data Service). The New Zealand Land Cover Database. LCDB v4.1 (Deprecated) - Land Cover Database version 4.1, Mainland New Zealand-Informatics Team \| New Zealand \| Environment and Land GIS \| LRIS Portal (scinfo.org.nz). Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

LAND USE, LAND-USE CHANGE AND FORESTRY: EXAMPLE CALCULATIONS

An organisation owns 4 ha of land: 3 ha are planted forest (Pinus radiata) and 1 ha is pre-1990
regenerating natural forest. During the reporting year the organisation harvested the planted
forest for timber.

3 ha of planted forest (Pinus radiata) were harvested, therefore:

\\begin{array}{r l r l r l r l r l}{{\\sf{C O} _{2}\ e r m i s s i o n s}}&{{}}&{}&{{}=3\\times1,026,353}&{{}}&{}&{{}=3,079,059\ {\\mathrm{C O}_{2}\ }{\\sf{C O} _{2}\ }}&{{}=3,079,059\ {\\mathrm{k g}_{2}\ }}&{{}}&{{&}{=}}&{{}}&{{\ }}&{{\ }}&{{}}&{{\ }\ }\ {{{\ \ }}}{{\ \ {\ }}}{{{\ \ }}}{{\ {\ \ }}}\ {{}}&{{\\sf{C O}\_{2}\ e r i s s i o n s}}&{{}}&{{}}&{{&}{=}}&{{}}&{{\ }}&{{\ }}&{{\ }}&{{\ }}&{{\ }}&{{}}&{{\ }\ }}\\end array}{!

The removals (expressed as a negative) for the regenerating pre-1990 natural forest are:

\\mathsf{C O\_{2}}r e m o v a l s

{\\tt\\Pi\\times\\l\\l\ {\\tt\\Pi}},{5tt G7}qquad qquad\

Therefore, total net CO2-e emissions = 3,079,059 – 1,567 = 3,077,492 kg CO2-e.

\\mathtt{a t\ C O2\ e m i s s i o n s}3,0mathtt{a0y}}&{{}=3,0mathtt79,059-1,567=3,077,\\mathtt{a92}\ \\mathtt{a g\ C O\_{2}}\ {}^{-6mathtt{a}}

Note: Negative emissions are a carbon sink.

Example two (using Approach two for planted forest):

An organisation owns 40 ha of land: 10 ha are planted forest (Other softwoods) below the
long-term average age (< 28 years since time of planting), 20 ha are planted forest (Pinus
radiata) above the long-term average age (> 22 years since time of planting) and a further 10
ha of planted forest (Pinus radiata) were deforested during the reporting year.

The removals (expressed as negative) for the 10 ha of planted forest (Other softwoods) below
the long-term average age (< 28 years) are:

CO2 removals

{10\\times-29,414}\\qquad\\qquad{}}={-294,110\ \\mathrm{k g\ C O\_{2}\ }}

The removals (expressed as a negative) for the 20 ha of planted forest (Pinus radiata) above
the long-term average (> 22 years):

CO2 removals

=20\\times0

The emissions for the 10 ha of planted forest (Pinus radiata) that were deforested:

\\mathsf{C O\_{2}e m i s s i n s}

^{

Therefore, total net CO2-e emissions = 10,263,530 – 294,140 – 0 = 9,969,390 kg CO2-e.

11.2.3.1. Activity data uncertainties

{\\mathrm{C O}}\_{2}e

11.2.4. Emission factor derivation methodology

National mapping uncertainty for natural forest and pre-1990 planted forest land is ±5 per cent,
and ±8 per cent for post-1989 forest land. As the guide combines planted forest types, we
recommend applying the higher uncertainty of ±8 per cent.

* * *

The approach to emissions estimation for Approach one (stock change accounting) follows this
equation:

\\Delta\\mathcal{C}=\\sideset{}{\ }\\sum\_{i j}\\bigl\[A\_{i j}\*(\\mathcal{C} _{\\mathrm{I}}-\\mathcal{C}_{L})\_{i j}\\bigr\]

Where:

-1
• ∆C = carbon stock change in the pool, kg C yr

c r r^{-1}

• A = area of land, ha

• ij = corresponds to forest type, and whether harvested or deforested

-1-1
• CI = rate of gain of carbon, kg C ha yr

Csf a^{{-1}}Y r^{{-1}}

-1-1
• CL = rate of loss of carbon, kg C ha yr

Csf{h a}^{-1}Y^{-1}

The area refers to the area of each forest type and whether harvested or deforested in the
year of the inventory. The general approach is to multiply the area data by an emission factor
to provide the source or sink estimates.

Quantities of carbon can be expressed in different ways: carbon (C), CO2 and CO2-e.

(\\mathsf{C}),\\mathsf{C}0\_{2}

{\\tt C{O}}\_{2^e{-}e}

To convert carbon to carbon dioxide, multiply by 44 12 (ie, the molecular conversion of carbon
to carbon dioxide).

^{44}!/!\ \ {12}

The approach to emissions estimation for Approach two (averaging) follows this equation:

Where:

\\Delta C,=,\\sum,,,\[A\_{a}\\ast(C\_{1})+A\_{b}\\ast0\]

\\Delta C

• ∆C = carbon stock change in the pool, kg C yr-1

\\up{r}^{-1}

• Aa = area of planted forest land that is yet to reach its long-term average, ha

\\mathsf{A}\_{\\mathbf{a}}

11.2.5. Assumptions, limitations and uncertainties

The emission factors are based on national average data, therefore the uncertainties will not
necessarily reflect sub-national circumstances.

\\mathsf{Y r}^{-1}

• CI = rate of gain of carbon, kg C ha-1yr-1.

65
Wakelin SJ, Paul THS, West T, Dowling, LJ. Unpublished. Reporting New Zealand’s Nationally
Determined Contribution under the Paris Agreement using Averaging Accounting for Post-1989
forests. Contract report prepared for the Ministry for the Environment by New Zealand Forest
Research Institute Ltd (trading as Scion) in 2021.

* * *

another source of emissions factors; however, these are not updated as frequently. The
emission factors are based on national average data and the uncertainties will not necessarily
reflect sub-national circumstances and will not be exactly the same as the ETS estimates of
carbon sequestration which differentiate based on tree age, region and to a limited extent,
the species. Selection of the most appropriate emission factor should be guided by the
requirements of the intended use and by the user’s inventory.

another source of emissions factors; however, these are not updated as frequently. The
emission factors are based on national average data and the uncertainties will not necessarily
reflect sub-national circumstances and will not be exactly the same as the ETS estimates of
carbon sequestration which differentiate based on tree age, region and to a limited extent,
the species. Selection of the most appropriate emission factor should be guided by the
requirements of the intended use and by the user’s inventory.

requirements of the intended use and by the user’s inventory.

11.3. Agriculture

Emissions from agriculture are produced in several ways. This section includes emissions from
enteric fermentation, manure management and fertiliser use, in more detail:

• Methane from enteric fermentation is a by-product of ruminant digestion. Cattle and
sheep are the largest sources of methane in this sector.

• Storing and treating manure, including spreading it onto pasture, produces methane and
nitrous oxide.

• Losses also occur from manure that is deposited by livestock directly onto pasture.

• Applying nitrogen (urea-sourced or synthetic) fertiliser onto land produces nitrous oxide
and carbon dioxide (urea) emissions.

• Applying lime and dolomite fertilisers results in carbon dioxide emissions.

If an organisation directly owns and manages livestock, agriculture emission sources are direct
(Scope 1).

Note the livestock emissions you calculate using these implied emission factors are intended
to be an approximate estimate of emissions only, and are based on the average per-animal
biological emissions of New Zealand’s main farmed livestock categories. Implied emission
factors are provided per head of livestock type per year.

11.3.1. Enteric fermentation

| Emission source | Unit | kgCO2-e/unit | kgCO2/unit | CH4(kgCO2-e)/unit | N2O(kgCO2-e)/unit |
| --- | --- | --- | --- | --- | --- |
| Enteric fermentation |  |  |  |  |  |
| Dairy cattle | per head | 2423 | n/a | 2,423 | n/a |
| Non-dairy cattle | per head | 1679 | n/a | 1,679 | n/a |
| Sheep | per head | 349 | n/a | 349 | n/a |

Actual livestock emissions for an individual farm will differ depending on a number of factors,
including live-weights, productivity, and feed quality. Organisations looking for a more
accurate farm-based estimate of their agricultural emissions are encouraged to use alternative
GHG calculator tools. The list of tools approved by the He Waka Eke Noa programme can be
found here: Know your number – Ag Matters.

* * *

| Emission source | Unit | kg CO2-e/unit | kg CO2/unit | CH4(kg CO2-e)/unit | N2O(kg CO2-e)/unit |
| --- | --- | --- | --- | --- | --- |
| Deer | per head | 644 | n/a | 644 | n/a |
| Swine | per head | 29.7 | n/a | 29.7 | n/a |
| Goats | per head | 251 | n/a | 251 | n/a |
| Horses | per head | 504 | n/a | 504 | n/a |
| Alpaca and llama | per head | 224 | n/a | 224 | n/a |
| Mules and asses | per head | 280 | n/a | 280 | n/a |
| Poultry | per head | 0000 | n/a | n/a | n/a |

11.3.1.1. GHG inventory development

Organisations should collect data on the number and type of livestock as at 30 June during
the measurement period (regardless of whether the period is a calendar or financial year;
see section 11.3.1) to calculate emissions from enteric fermentation.

Applying the equation E = Q x F (section 2), this means:

E=Q\\times F

E = emissions from the emissions source in kg CO2-e per year
Q = number of animals (per head per livestock type)

Q = number of animals (per head per livestock type)
F = appropriate emission factors from table 84

F = appropriate emission factors from table 84

ENTERIC FERMENTATION: EXAMPLE CALCULATION

An organisation owns 2,400 sheep and 210 dairy cows on 30 June during the reporting period.
They graze on land owned by the organisation.

\\begin{array}{r l r l}&{\\mathsf{C O\_{2}\ e r r i s s i o n s}}&&{=0}\ &{\\mathsf{C O\_{1}\ e r r i s s i o n s}}&&{=(2,400\\times349)+\\left(210\\times2,423\\right)=1.346,430\ k g\ C{\_{2}\ \ mathbb C}}\ &{\\mathsf{N O\_{2}\ e r i i s j o o n}}&&{=0}\ &{\\mathsf{N O\_{2}\ e r i i s o o n}}&&{=0.346,430\ k\ {mathrm C C\_{2}\ }}\\end&array}

Implied emission factor derivation methodology

I m p l i e d;e m i s s i o n;f a c t o r;p e r;a n i m a l=\\frac{e n t e r i c;f e r m e n t a t i o n}{p o p u l a t i o n}

New Zealand’s Greenhouse Gas Inventory 1990–2021 publishes total emissions for enteric
fermentation per livestock type, along with population numbers. The Ministry for Primary
Industries (MPI) publishes total emissions for enteric fermentation per livestock type, along
with population numbers. MPI supplied these same data for the creation of implied emission
factors. We used this information to calculate the emission factors based on the following
equation:

To ensure consistency, organisations should report their population of livestock as at 30 June,
regardless of the measurement period.

* * *

MPI defines non-dairy cattle as beef breeds of cattle, including dairy-beef, as well as any beef
breeding stock.

Table 85: Enteric fermentation figures per livestock type

| Animal | 2021 population | Enteric fermentation emissions in 2021(ktCH4)(as GHG) |
| --- | --- | --- |
| Dairy cattle | 6,185,435 | 535.30 |
| Non-dairy cattle | 3,964,811 | 237.76 |
| Sheep | 25,732,889 | 320.48 |
| Deer | 813,980 | 18.73 |
| Swine | 248,717 | 0.26 |
| Goats | 116,666 | 1.05 |
| Horses | 40,276 | 0.72 |
| Alpaca and llama | 7,578 | 0.06 |
| Mules and asses | 141 | 0.001 |
| Poultry | 19,346,289 | n/a |

kt = kilotonne

Source: Based on figures from the Agricultural Inventory Model used in New Zealand’s Greenhouse Gas Inventory
1990–2021.

Alternative methods and tools

There are alternative calculating tools, such as the Ministry’s Agricultural Emissions Calculator,
OverseerFM, or the B+LNZ GHG calculator. The implied emission factors in this guide may
differ from other tools because of the different in-built assumptions and limitations. It is up to
the user to assess the appropriateness of alternative tools.

11.3.1.2. Assumptions, limitations and uncertainties

New Zealand’s Greenhouse Gas Inventory 1990–2021 details the uncertainties associated with
the activity data used to calculate the emission factors.

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Manure management |  |  |  |  |  |
| Dairy cattle | per head | 254.5 | n/a | 242.8 | 11.7 |
| Non-dairy cattle | per head | 23.3 | n/a | 23.3 | n/a |
| Sheep | per head | 3.81 | n/a | 3.81 | n/a |

The level of uncertainty with enteric fermentation emissions is ±16 per cent.

Manure management refers to the process of managing the excretion of livestock, particularly
when they are not on paddocks, but also covers losses from manure that is deposited by
livestock directly onto pasture, and it is distinct from losses from agricultural soils. The storage
and treatment of manure produces GHG emissions. We provide the manure management
emission factors in table 86.

11.3.2. Manure management emission factors

* * *

| Emission source | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Deer | per head | 8.33 | n/a | 8.33 | n/a |
| Swine | per head | 218 | n/a | 166 | 51.7 |
| Goats | per head | 5.60 | n/a | 5.60 | n/a |
| Horses | per head | 65.5 | n/a | 65.5 | n/a |
| Alpaca and llama | per head | 2.84 | n/a | 2.84 | n/a |
| Mules and asses | per head | 30.8 | n/a | 30.8 | n/a |
| Poultry | per head | 1.43 | n/a | 0.852 | 0.580 |

11.3.2.1. GHG inventory development

Organisations should collect data on the number and type of livestock as at 30 June during
the measurement period (regardless of whether the period is a calendar or financial year,
see section 11.3.2) to calculate emissions from manure management.

Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = number of animals (per head per livestock type)

Q = number of animals (per head per livestock type)
F = appropriate emission factors from table 86

F = appropriate emission factors from table 86

MANURE MANAGEMENT: EXAMPLE CALCULATION

An organisation owns 2,400 sheep and 210 dairy cows on 30 June during the reporting period.

{\\mathrm{array{{c l}{\ \ \ H{\\mathrm e{}}{r m i s s i o n s}}\ \ \ \ \ \ \ \ \ \ \ }}=(2,400\\times3.81)+(210\\times242.8)\ \ 60,132\ {\\mathrm{{\ \\mathrm{C o}}}{\ }}{\\mathrm{{\ \\mathrm C O}}}{\ }\\mathrm{{\ -}}

\\begin{array}{r l r l r l r}{{\\mathrm N\_{2}O ~~e r m i s s i o n s}}&{{&{}}&{}&{}&{}=(2,400\\times0.0)+(2210\\times11.7)}&{}&{{&{}=2,457\ {\\mathrm{k g}}~~{\\mathrm{C O\_{2}}}{\\mathrm{-e e r i i s s i o n s}}}}&{}&{{}}&{}&{{}=&{2,457\\times0.0}}\\end{array}

\\mathrm{\\sf{o t a l}C O\_{2}-e\ e m i s s i o n s~=62,589\ k g\ C O\_{2}\\neg neg neg

Implied emission factor derivation methodology

We calculated the implied emission factors from figures in the Agricultural Inventory Model,
used in New Zealand’s Greenhouse Gas Inventory 1990–2021. MPI provided the data in table 87.

Note: Numbers may not add due to rounding.

| Animal | Population | Methane from manure management(ktCH4) | Nitrous oxide from manure management(ktN2O) |
| --- | --- | --- | --- |
| Dairy cattle | 6,185,435 | 53.64 | 0.27 |
| Non-dairy cattle | 3,964,811 | 3.30 | 0.00 |
| Sheep | 25,732,889 | 3.50 | 0.00 |
| Deer | 813,980 | 0.24 | 0.00 |
| Swine | 248,717 | 1.48 | 0.05 |
| Goats | 116,666 | 0.02 | 0.00 |
| Horses | 40,276 | 0.09 | 0.00 |
| Alpaca and llama | 7,578 | 0.0008 | 0.00 |
| Mules and asses | 141 | 0.0002 | 0.00 |
| Poultry | 19,345,800 | 0.59 | 0.04 |

* * *

Table 88: Emissions from dairy cattle

| Animal | Population | Methane from manure management(kgCH4) | Nitrous oxide from manure management(kgN2O) |
| --- | --- | --- | --- |
| Dairy cattle | 6,185,435 | 53,642,309 | 273,578 |

MANURE MANAGEMENT: EMISSION FACTORS CALCULATIONS FOR LIFESTOCK TYPE

We calculated the manure management emission factors for each type of livestock as follows:

1. Convert the units to kg of GHG.

2. Divide by population to generate kg of GHG per head (ie, per animal).

3. Calculate kg CO2-e/animal by multiplying each GHG by the IPCC AR5 100-year GWP.


Emission factors for dairy cattle (table 88) were calculated as follows:

Methane emissions = 53,642,309 ÷ 6,185,435 = 8.672 kg CH4 per head
Nitrous oxide emissions = 273,578 ÷ 6,185,435 = 0.044 kg N2O per head
Total kg CO2 equivalent = (8.672 x 28) + (0.044 x 265) = 254.5 kg CO2-e per head

11.3.2.2. Assumptions, limitations and uncertainties

New Zealand’s Greenhouse Gas Inventory 1990–2021 states that the major sources of
uncertainty in emissions from manure management are the accuracy of emission factors for
manure management system distribution, the activity data on the livestock population and
the use of the various manure management systems. Based on the IPCC methodologies66, the
uncertainty factor for methane emissions is ±20 per cent and for nitrous oxide emissions
67
±100 per cent, although different uncertainty values are reported in the New Zealand
Inventory. New Zealand’s Greenhouse Gas Inventory 1990–2021 details the assumptions and
limitations of these data.

11.3.2.3. Alternative methods of calculation

See Alternative methods and tools.

11.3.3. Agricultural soils

Agricultural soils emit nitrous oxide due to the addition of nitrogen to soils through manure,
dung and urine. The guide provides implied emission factors for the impact of common
agricultural livestock categories on soil in table 89.

66
See Volume 4, Chapter 10 of 2006 IPCC Guidelines for National Greenhouse Gas Inventories: [www.ipccnggip.iges.or.jp/public/2006gl/pdf/4\_Volume4/V4\_10\_Ch10\_Livestock.pdf](http://www.ipccnggip.iges.or.jp/public/2006gl/pdf/4_Volume4/V4_10_Ch10_Livestock.pdf).
67
Ibid.

* * *

Table 89: Implied emission factors from agricultural soils

| Emission source | Unit | kg CO2-e/unit | CO2(kg CO2-e/unit) | CH4(kg CO2-e/unit) | N2O(kg CO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Agricultural soils(livestock) |  |  |  |  |  |
| Dairy cattle | per head | 377.2 | n/a | n/a | 377.2 |
| Non-dairy cattle | per head | 226.6 | n/a | n/a | 226.6 |
| Sheep | per head | 31.5 | n/a | n/a | 31.5 |
| Deer | per head | 72.5 | n/a | n/a | 72.5 |
| Swine | per head | 42.0 | n/a | n/a | 42.0 |
| Goats | per head | 61.5 | n/a | n/a | 61.5 |
| Horses | per head | 290.9 | n/a | n/a | 290.9 |
| Alpaca and llama | per head | 66.3 | n/a | n/a | 66.3 |
| Mules and asses | per head | 129.6 | n/a | n/a | 129.6 |
| Poultry | per head | 1.54 | n/a | n/a | 1.54 |

11.3.3.1. GHG inventory development

Organisations should collect data on the number and type of livestock they had as at 30 June
during the measurement period. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = number of animals (per head per type)

Q = number of animals (per head per type)
F = appropriate emission factors from table 89

AGRICULTURAL SOILS: EXAMPLE CALCULATION

An organisation owns 2,400 sheep and 210 dairy cows on 30 June during the reporting period.
They graze on land owned by the organisation.

| Animal | Population | Total agricultural soils(ktN2O) |
| --- | --- | --- |
| Dairy cattle | 6,185,435 | 8.804 |
| Non-dairy cattle | 3,964,811 | 3.391 |
| Sheep | 25,732,889 | 3.061 |
| Deer | 813,980 | 0.223 |
| Swine | 248,717 | 0.039 |
| Goats | 116,666 | 0.027 |

\\begin{array}{r l}{\\mathrm}{{\\sf T o t a l\ C O\_{2}\ e m m s s s n o n s}}&{{}=154,812\ \\mathrm{k g\ C C\_{2}\\two eheadhead}}\\endend{}}

11.3.3.2. Emission factor derivation methodology

We calculated the emission factors from the Agricultural Inventory Model, used in
New Zealand’s Greenhouse Gas Inventory 1990–2021. These data are in table 90.

* * *

| Animal | Population | Total agricultural soils(ktN2O) |
| --- | --- | --- |
| Horses | 40,276 | 0.044 |
| Alpaca and llama | 7,578 | 0.002 |
| Mules and asses | 141 | 0.0001 |
| Poultry | 19,345,800 | 0.112 |

11.3.3.3. Assumptions, limitations and uncertainties

New Zealand’s Greenhouse Gas Inventory 1990–2021 details the uncertainties associated with
the activity data used to calculate the implied emission factors.

The level of uncertainty with N2O emissions from agricultural soils was ±55 per cent for 2021.

N

11.3.4. Fertiliser use

The use of fertiliser produces GHG emissions. Nitrogen fertiliser breaks down to produce
nitrous oxide and carbon dioxide (urea). Limestone and dolomite fertilisers break down to
produce carbon dioxide. New Zealand’s Greenhouse Gas Inventory 1990–2021 reports the total
emissions from fertiliser using New Zealand-specific emission factors. We used methodologies
supplied by MPI to develop emission factors for:

• the nitrogen content of non-urea nitrogen fertiliser

• the nitrogen content of urea nitrogen fertiliser not coated with urease inhibitor

• the nitrogen content of urea nitrogen fertiliser coated with urease inhibitor

• limestone

• dolomite.

In line with the reporting requirements of ISO 14064-1:2018 and the GHG Protocol, we provide
implied emission factors to allow separate calculation of carbon dioxide, methane and nitrous
oxide. Table 91 lists emissions from the use of different fertilisers. Table 92 lists example
products for the different fertiliser types. For the nitrogen fertilisers listed in table 91, the
input amounts are expressed in terms of the nitrogen component of fertiliser only.

| Emission source | Unit | kgCO2-e/unit | CO2(kgCO2-e/unit) | CH4(kgCO2-e/unit) | N2O(kgCO2-e/unit) |
| --- | --- | --- | --- | --- | --- |
| Fertiliser use |  |  |  |  |  |
| Nitrogen content of non-urea nitrogen fertiliser | kgN | 4.80 | n/a | n/a | 4.80 |
| Nitrogen content of urea nitrogen fertiliser not coated with urease inhibitor | kgN | 4.69 | 1.59 | n/a | 3.09 |
| Nitrogen content of urea nitrogen fertiliser coated with urease inhibitor | kgN | 4.50 | 1.59 | n/a | 2.90 |
| Limestone | kg | 0.440 | 0.440 | n/a | n/a |
| Dolomite | kg | 0.477 | 0.477 | n/a | n/a |

Note: These numbers are rounded to three significant figures unless the number is significantly small.

- Noting that this is the mass of the nitrogen component of fertiliser only.

(90)\\times(10)\\times(90)\ \ 2=11

(sin\\cos(\ \ \ \ \

- Noting that this is the mass of the nitrogen component of fertiliser only.

* * *

Table 92: Examples of different categories of fertilisers

| Fertiliser type | Example product |
| --- | --- |
| Non-urea nitrogen | Diammonium phosphate |
| Urea nitrogen not coated with urease inhibitor | Nrich urea |
| Urea nitrogen coated with urease inhibitor | Agrotain,SustaiN,N-Protect |

11.3.4.1. GHG inventory development - nitrogen

Organisations should collect data on quantity of nitrogen (in kg) of fertiliser used in the
reporting period by type. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = type of fertiliser used (in kg)

Q = type of fertiliser used (in kg)
F = appropriate emission factors from table 91

F = appropriate emission factors from table 91

FERTILISER USE: EXAMPLE CALCULATION

An organisation uses 80 kg of dolomite and 50 kg of nitrogen from non-urea nitrogen fertiliser
in the reporting year.

{\\mathrm{{\\sf ~~C O2~~ e r m i s s i o n s}}}\\qquad ~~\ \ \ \ \ \ \ \ \ \ =\\left(80\\times0.477\\right)+\\left(50\\times0\\right)\\qquad\ =,88.16\ \\mathrm{{\\sf~~ C O}}{\\mathrm{\ ~{C-}}}

\\begin{array}{r l r l r l r}{\\mathrm{ ~~N\_2~~ O O~e r m i s s i o n s}}&{}&{{}

\ {\\sf T o T a l\ C C2\ e\ m m i s s i o n s}\ \ \ \ ==278.16\ {mathrm\ k k{\ C O\_{2}}}

Note: Numbers may not add due to rounding.

Implied emission factor derivation methodology

MPI provided data on the quantified direct and indirect GHG emissions produced per tonne of
nitrogen in fertiliser (tables 93 and 94).

Table 94: Quantified emissions factors from limestone and dolomite

| Fertiliser type | Direct emissions ofN2O(kgN2O/kg ofN in fertiliser) | Indirect emissions-volatilisation(kgN2O/kg ofN in fertiliser) | Indirect emissions-leaching(kgN2O/kg ofN in fertiliser) | CO2 emissionsfrom urea(kgCO2/kg ofN in fertiliser) |
| --- | --- | --- | --- | --- |
| Non-urea nitrogen | 0.0157 | 0.0016 | 0.0008 | n/a |
| Urea nitrogen not coated with urease inhibitor | 0.0093 | 0.0016 | 0.0008 | 1.594 |
| Urea nitrogen coated with urease inhibitor | 0.0093 | 0.0009 | 0.0008 | 1.594 |

Note: These numbers are rounded to three decimal places. Based on 2021 guide.

* * *

CALCULATING FERTILISER EMISSION FACTORS

The methodology for calculating the emission factors for the fertiliser was as follows:

• Convert the data to kg (gas) per unit kg of fertiliser.

• Calculate total carbon dioxide equivalent by multiplying the total kg gas/kg of fertiliser by the
IPCC AR5 100-year global warming potential of that gas.

For limestone, the emission factors in table 94 assume that the lime applied to soils is
100 per cent pure calcium carbonate; MPI applies a correction factor of 82 per cent to the
volume of agricultural lime applied to soil prior to determining estimated emissions. This
accounts for the impurities of the lime, as well as its moisture content. No correction factor
is required for dolomite.

Non-urea nitrogen fertiliser (table 93) emission factors are calculated as follows:

Total emissions per gas:

\\bullet\\quad\ {mathbb N N} _{2}{\\mathrm O{O}}=0.0008+0.0016+0.0157=0.0181\ {\\mathrm{k g}}\ {\\mathbb N}_{2}{\\mathrm{O/}}{\\mathrm{k g}}\ {\\mathrm{f e r t i i s s e r}}

Total carbon dioxide equivalent = 0.018 × 265 (GWP) = 4.80 kg CO2-e/kg fertiliser.

11.3.4.2. GHG inventory development - lime

Organisations should collect data on quantity of lime (in kg) fertiliser used in the reporting
period by type. Applying the equation E = Q x F (section 2), this means:

E = emissions from the emissions source in kg CO2-e per year
Q = type of fertiliser used (in kg)

\\mathsf{C O}\_{2}\\mathrm{-e}

Q = type of fertiliser used (in kg)
F = appropriate emission factors from table 94

F = appropriate emission factors from table 94

FERTILISER USE: EXAMPLE CALCULATION

11.3.4.3. Assumptions, limitations and uncertainties

Table 95: Parameters for calculating emissions from fertilisers

An organisation uses 1,600 kg of lime fertiliser in the reporting year.

\\mathrm{C O}\_{2}

{(}=1{,}600\\times0{

{(}=1{,}600\\times0)

Note: Numbers may not add due to rounding.

=577.28\\times{\ }!{\ \

* * *

| Parameter | Value | Source |
| --- | --- | --- |
| FracGASE(UI) | 0.055 | Saggar,2013 |
| FracGASE(non-UI) | 0.1 | Sherlock et al.,2008 |
| Volatilisation emission factor(EF4) | 0.01 | 2006IPCCGuidelinesforNationalGreenhouseGasInventories,Volume4,table11.3 |
| FracLEACH(Grassland) | 0.08 | Weltenet al.,2021 |
| FracLEACH(Cropland) | 0.10 | Weltenet al.,2021 |
| FracLEACH(SyntheticN Fertiliser) | 0.082 | Calculatedbased onWeltenet al.,2021 |
| Leaching emission factor(EF5) | 0.0075 | 2006IPCCGuidelinesforNationalGreenhouseGasInventories,Volume4,table11.3 |
| Urea emission factor(CO2component) | 0.2 | 2006IPCCGuidelinesforNationalGreenhouseGasInventories,Volume4,section11.4.2 |
| Emission factor for limestone | 0.12 | 2006IPCCGuidelinesforNationalGreenhouseGasInventories,Volume4,section11.4.2 |
| Emission factor for dolomite | 0.13 | 2006IPCCGuidelinesforNationalGreenhouseGasInventories,Volume4,section11.4.2 |
| N content of urea | 46% | Agriculture inventory model |
| Molecular conversionCO2 | 3.667 |  |
| Molecular conversionN2O | 1.571 |  |
| GWP100N2O | 265 | IPCCAR5 |

\ {sf\ F F r c c}{\_{G A S E}}

\\mathsf{F r a c}\_{}{\\mathsf{L E E A C H}}

\\mathsf{F r a c c E A A H}

\\mathsf{F r a c}\_{}{\\mathsf{L E E A C{}H}}

\\mathrm{{({o0}\_}}{

\\mathrm{C O\_{2}}

\\mathbb{N}\_{2}

N\_{2}O

New Zealand’s Greenhouse Gas Inventory 1990–2021 uses the IPCC (2006) Tier 1
methodology when default emission factors are used, which assume conservatively
that all carbon in the fertilisers is emitted as carbon dioxide into the atmosphere.

There is no country-specific methodology on carbon dioxide emissions from urea application
for New Zealand. Emissions associated with the application of urea are estimated using a
Tier 1 methodology (equation 11.13; IPCC, 2006), using the default emission factor for carbon
conversion of 0.20.

* * *

Appendix A: Derivation of fuel
emission factors

A1 The importance of calorific value

The energy content of fuels may vary within and between fuel types. Emission factors are
therefore commonly expressed in terms of energy units (eg, tonnes CO2-e/TJ) rather than mass
or volume. This generally provides more accurate emissions estimates. Converting to emission
factors expressed in terms of mass or volume (eg, kg CO2-e/litre) requires an assumption
around which default calorific value should be used.

\\mathsf{C O}\_{2}\\mathrm{-e/}mathsf{T J})

It is therefore useful to show how we derived the per-activity unit (eg, kg CO2-e/litre) emission
factors, and which calorific values we used. It is important to note that if you can obtain fuel
use information in energy units, or know the specific calorific value of the fuel you are using,
you can calculate your emissions more accurately.

\\mathsf{C O\_{2}e/l i t r e}

Note that we have used gross calorific values.

A2 Methane and nitrous oxide emission
factors used in this guide

Although carbon dioxide emissions remain constant regardless of how a fuel is combusted,
methane and nitrous oxide emissions depend on the precise nature of the activity in which the
fuel is being combusted. The emission factors for methane and nitrous oxide therefore vary
depending on the combustion process. Table A1 shows the default methane and nitrous oxide
emission factors (expressed in energy units) used in this guide. The calculation in section 3.2.2
shows how we converted these to a per activity unit (eg, kg CO2-e/kg) emission factors. MBIE
provided all emission factors in table 3.

C0\_{2}e/k g)

Emission factors for stationary fuels are provided for the residential, commercial and industrial
sectors. Consumption statistics for these sectors are based on Australian and New Zealand
Standard Industrial Classification (ANZSIC) codes, with the mappings shown in table A1 used
for industrial and commercial sectors.

Note that we have used gross emission factors.

A3 Oxidation factors used in this guide

We sourced all oxidation factors from MBIE and the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories. Oxidation factors have only been applied to the carbon dioxide
emission factors and have not been applied to the methane and nitrous oxide emission factors.

* * *

Table A1: Mappings used for industrial and commercial sectors

| Sector | ANZSIC codes |
| --- | --- |
| Agriculture, forestry and fishing | A |
| Mineral and petroleum extraction | B |
| Food processing | C11,C12 |
| Textiles and leather | C13 |
| Wood,pulp,paper and printing | C14,C15,C16 |
| Chemicals | C17,C18,C19 |
| Non-metallic minerals | C20 |
| Basic metals | C21,C22 |
| Mechanical/electrical equipment | C23,C24 |
| Industry unallocated | C25,D26,D27,D28,D29 |
| Building and construction | E |
| Commercial | F-G,H,I,J,K-N,O,P,Q,R-S |

Table sourced from MBIE Energy Statistics Sources and Methods, November 2021 v1.2

For more information on ANZSIC 2006, see Stats NZ’s Ariā system: [www.aria.stats.govt.nz/aria/](http://www.aria.stats.govt.nz/aria/)

A5 Reference data

| Emission source | User | Unit | Calorific value(MJ/unit) | tCO2/TJ | tCH4/TJ | tN2O/TJ |
| --- | --- | --- | --- | --- | --- | --- |
| Stationary combustion |  |  |  |  |  |  |
| Coal- bituminous | Residential | kg | 29.59 | 89.13 | 0.285 | 0.001425 |
| Coal- sub-bituminous | Residential | kg | 21.64 | 91.99 | 0.285 | 0.001425 |
| Coal- lignite | Residential | kg | 15.26 | 93.11 | 0.285 | 0.001425 |
| Distributed natural gas | Commercial | kWh | n/a | 0.19 | 0.00002 | 0.0000003 |
| GJ | n/a | 53.61 | 0.005 | 0.00009 |  |  |
| Coal- bituminous | Commercial | kg | 29.59 | 89.13 | 0.0095 | 0.0014 |
| Coal- sub-bituminous | Commercial | kg | 21.64 | 91.99 | 0.0095 | 0.0014 |
| Coal- lignite | Commercial | kg | 15.26 | 93.11 | 0.0095 | 0.0014 |
| Diesel | Commercial | litre | 38.49 | 69.45 | 0.0095 | 0.0006 |
| LPG | Commercial | kg | 50.00 | 59.27 | 0.005 | 0.0001 |
| Heavy fuel oil | Commercial | litre | 40.74 | 73.33 | 0.010 | 0.0006 |
| Light fuel oil | Commercial | litre | 40.45 | 73.02 | 0.010 | 0.0006 |
| Distributed natural gas | Industry | kWh | n/a | 0.19 | 0.000003 | 0.0000003 |
| GJ | n/a | 53.61 | 0.00090 | 0.00009 |  |  |
| Coal- bituminous | Industry | kg | 29.59 | 89.13 | 0.0095 | 0.001 |
| Coal- sub-bituminous | Industry | kg | 21.64 | 91.99 | 0.0095 | 0.001 |
| Coal- lignite | Industry | kg | 15.26 | 93.11 | 0.0095 | 0.001 |
| Diesel | Industry | litre | 38.49 | 69.45 | 0.0029 | 0.0006 |
| LPG | Industry | kg | 50.00 | 59.27 | 0.001 | 0.0001 |
| Heavy fuel oil | Industry | litre | 40.74 | 73.33 | 0.003 | 0.0006 |

* * *

| Emission source | User | Unit | Calorific value(MJ/unit) | tCO2/TJ | tCH4/TJ | tN2O/TJ |
| --- | --- | --- | --- | --- | --- | --- |
| Light fuel oil | Industry | litre | 40.45 | 73.02 | 0.003 | 0.0006 |
| Transport fuels |  |  |  |  |  |  |
| Regular petrol | Mobile use | litre | 35.24 | 66.77 | 0.03 | 0.008 |
| Premium petrol | Mobile use | litre | 35.18 | 66.95 | 0.03 | 0.008 |
| Diesel | Mobile use | litre | 38.49 | 69.45 | 0.004 | 0.004 |
| LPG | Mobile use | litre | 26.54 | 59.27 | 0.06 | 0.0002 |
| Heavy fuel oil | Mobile use | litre | 40.74 | 73.33 | 0.007 | 0.002 |
| Light fuel oil | Mobile use | litre | 40.45 | 73.02 | 0.007 | 0.002 |
| Jet kerosene/Jet A1 | Mobile use | litre | 37.19 | 68.33 | 0.0005 | 0.002 |
| Jet aviation gasoline | Mobile use | litre | 33.87 | 65.89 | 0.0005 | 0.002 |
| Biofuels and biomass |  |  |  |  |  |  |
| Biodiesel | All uses | litre | 23.6 | 67.26 | 0.018 | 0.0037 |
| Bioethanol | All uses | litre | 36.42 | 64.20 | 0.018 | 0.0076 |
| Wood | Industry | kg | 9.63 | 89.47 | 0.02 | 0.003 |
| Wood | Residential | kg | 9.63 | 89.47 | 0.24 | 0.003 |

Note: It is not expected that many commercial or industrial users will burn wood in fireplaces, but this emission
factor is included for completeness. It is the default residential emission factor.

Note2: The total of each gas contribution is expressed in tonnes of gas (not CO2-e as presented elsewhere in this
guidance).

Note3: The solid and gaseous fuel calorific values remain unchanged from last year. Liquid fuel calorific values were
updated using the MBIE energy statistics for oil, available at [www.mbie.govt.nz/building-and-energy/energy-andnatural-resources/energy-statistics-and-modelling/energy-statistics/oil-statistics/](http://www.mbie.govt.nz/building-and-energy/energy-andnatural-resources/energy-statistics-and-modelling/energy-statistics/oil-statistics/).

Note4: The gross GHG emission factors for fuels are taken from Annex 4 of New Zealand’s Greenhouse Gas Inventory
1990–2021.

* * *

# Appendix B: Alternative methods of calculating emissions from

# refrigerants and medical gases

### This appendix outlines two screening methods (Methods B and C) to estimate emissions from

### refrigerant leakage when top-up information is not available. Method C is the same as Method

B except that it allows the use of default refrigerant quantities as well as default leakage rates.

## B1 Method B – Default annual leakage rate

#### E = OE × GWP

### Where:

- E = emissions from equipment in kg CO2-e
- OE = operation emissions, kg by gas type
- GWP = the 100-year global warming potential of the refrigerant used in equipment (table 7).

#### OE = C × ALR

### Where:

- C = original full refrigerant charge in equipment (kg)
- ALR = the default annual leakage emission factor for equipment (%). The type and quantity of HFC in the equipment will often be shown on the compliance plate. If not, this method requires service agents’ advice for refrigerant type and full refrigerant charge of each piece of equipment.

## B2 Method C – Default annual leakage rate and default refrigerant charge

_E = (IE + DE + (C x ALR)) x GWP_

### Where:

- E = emissions from equipment in kg CO2-e
- IE = installation emissions
- C = default refrigerant charge in each piece of equipment (kg)
- ALR = default annual leakage emission factor for equipment (%)
- DE = disposal emissions (as per method B)
- GWP = the 100-year global warming potential of the refrigerant used in equipment (table 7).
  Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Table B1 contains default refrigerant charge amounts for the New Zealand refrigeration and
air-conditioning equipment stock.

Table B1: Default refrigerant charges for refrigeration and air-conditioning equipment

| Refrigeration unit type | Default refrigerant charge(kg) | Default leakage rate(operating-ALR) | Default leakage rate(installation-AEF)68 | Method B | Method C |
| --- | --- | --- | --- | --- | --- |
| Small refrigerator or freezer(<150 litres69) | 0.07 | 3% | n/a | Recommended | Acceptable |
| Medium refrigerator or freezer(150-300litres) | 0.11 | 3% | n/a | Recommended | Acceptable |
| Large refrigerator or freezer(>300litres) | 0.15 | 3% | n/a | Recommended | Acceptable |
| Small commercial stand-alone chiller(<300litres) | 0.25 | 8% | n/a | Acceptable | Screening method only |
| Medium commercial stand-alone chiller(300-500litres) | 0.45 | 8% | n/a | Acceptable | Screening method only |
| Large commercial stand-alone freezer(<300litres) | 0.2 | 8% | n/a | Acceptable | Screening method only |
| Medium commercial stand-alone freezer(300-500litres) | 0.3 | 8% | n/a | Acceptable | Screening method only |
| Large commercial stand-alone freezer(>500litres) | 0.45 | 8% | n/a | Acceptable | Screening method only |
| Water coolers | 0.04 | 3% | n/a | Recommended | Acceptable |
| Dehumidifiers | 0.17 | 3% | n/a | Recommended | Acceptable |
| Small self-contained air conditioners(window mounted or through-the-wall) | 0.2kg perkW cooling capacity | 1% | 0.5% | Acceptable | Screening method only |
| Non-ducted and ducted split commercial air conditioners(<20kW) | 0.25kg perkW cooling capacity | 3% | 0.5% | Acceptable | Screening method only |
| Commercial air conditioning(>20kW) | Wide range | Wide range | Wide range | Unacceptable | Unacceptable |
| Cars/vans | 0.7 | 10% | n/a | Recommended | Acceptable |
| Trucks | 1.2 | 10% | n/a | Acceptable | Screening method only |

68
In the absence of consistent information for New Zealand, the default assumption for the assembly
(installation) emissions rate is the rounded-off IPCC 2006 mid-range value. It is not applicable (relevant)
for many pre-charged units.
69

69
Internal dimensions up to 100x50x30cm for 150 litres; 150x50x40cm for 300 litres; 200x50x50cm for
500 litres.

* * *

| Refrigeration unit type | Default refrigerant charge(kg) | Default leakage rate(operating-ALR) | Default leakage rateinstallation-AEF)68 | Method B | Method C |
| --- | --- | --- | --- | --- | --- |
| Buses | 2.5(but up to 10) | 10% | n/a | Acceptable | Screening method only |
| Refrigerated truck trailer units | 10 | 25% | 0.5% | Acceptable | Unacceptable |
| Self-powered or‘cab-over’refrigerated trucks | 6 | 25% | 0.5% | Acceptable | Unacceptable |
| ‘Off-engine’or‘direct drive’refrigerated vans and trucks | 2.5 | 25% | 0.5% | Acceptable | Unacceptable |
| Three-phase refrigerated containers | 5.5 | 25% | 0.5% | Acceptable | Unacceptable |
| Single-phase refrigerated containers | 3 | 25% | 0.5% | Acceptable | Unacceptable |
| Centralised commercial refrigeration eg, supermarkets | Wide range | Wide range | Wide range | Unacceptable | Unacceptable |
| Industrial and commercial cool stores | Wide range | Wide range | Wide range | Unacceptable | Unacceptable |

Table B2: Detailed 100-year GWPs for various refrigerant mixtures

| Refrigerant type(trade name) | HFC-23 | HFC-32 | HFC-125 | HFC-134a | HFC-143a | HFC-152a | PFC-218 | Other\* | Total GWP |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| GWP100(IPCC Fifth Report,AR5) | 12,400 | 677 | 3,170 | 1,300 | 4,800 | 138 | 8,900 | 0 |  |
| R22(HCFC-22) |  |  |  |  |  |  |  | 100% | 1,760 |
| R23 | 100% |  |  |  |  |  |  |  | 12,400 |
| R134a |  |  |  | 100% |  |  |  |  | 1,300 |
| R403B:5%R290,56%R22,39%R218 |  |  |  |  |  |  | 39% | 61% | 4,457 |
| R404A:44%R125,52%R143a,4%R134a |  |  | 44% | 4% | 52% |  |  |  | 3,943 |
| R407C:23%R32,25%R125,52%R134a |  | 23% | 25% | 52% |  |  |  |  | 1,624 |
| R408A:7%R125,46%143a,47%R22 |  |  | 7% |  | 46% |  |  | 47% | 3,257 |
| R410A:50%R32,50%R125 |  | 50% | 50% |  |  |  |  |  | 1,924 |
| R413A:9%R218,88%R134a,3%R600a |  |  |  | 88% |  |  | 9% | 3% | 1,945 |
| R416A:59%R134a,39.5%R124,1.5%R600a |  |  |  | 59% |  |  |  | 41% | 975 |
| R417A:46.6%R12550%R134a3.4%R600a |  |  | 46.6% | 50% |  |  |  | 3.4% | 2,127 |
| R422A:85.1%R125,11.5%R134a,3.4%R600a |  |  | 85.1% | 11.5% |  |  |  | 3.4% | 2,847 |
| R507A:50%R125,50%R143a |  |  | 50% |  | 50% |  |  |  | 3,985 |

Note: values might differ from those reported in Table 7 due to rounding.

* * *

# B3 Assumptions

## The default factors in methods B and C for operating refrigerant equipment are derived

from a report by CRL Energy Ltd to the Ministry for the Environment on the Assessment of

## HFC Emission Factors for GHG Reporting Guidelines (2008). These are based on data for

## New Zealand refrigeration and air-conditioning equipment stock.

## In the absence of consistent information for New Zealand, the default assumption for the

## assembly emissions rate is the rounded-off IPCC 2006 mid-range value. This will not apply to

## many ‘pre-charged’ units as these are sealed to prevent leakage.

For simplicity, the default operating emission factor does not take account of the variability associated with equipment age.

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Appendix C: Landfills with and
without landfill gas recovery

Table C1 lists the active landfills in New Zealand with landfill gas recovery (LFGR) in 2021. Users
should use emission factors without gas capture if the landfill is not listed in the table.

Table C1: Landfills with landfill gas recovery

| Name | Operator | LFGR |
| --- | --- | --- |
| AB Lime Ltd(Winton) | AB Lime Ltd | Yes |
| Bonny Glenn(Rangitikei District) | Midwest Disposal Ltd | Yes |
| Green Island Landfill | Dunedin City Council | Yes |
| Hampton Downs Landfill | EnviroWaste Services Ltd | Yes |
| Kate Valley(Amberley) | Canterbury Waste Services Ltd | Yes |
| Levin Landfill | Horowhenua District Council | Yes |
| Marlborough Regional Council(Bluegums) | Marlborough District Council | Yes |
| Omarunui Landfill | Hastings District Council | Yes |
| Redruth Landfill | Timaru District Council | Yes |
| Redvale Landfill | Transpacific waste management | Yes |
| Silverstream Landfill | Hutt City Council | Yes |
| Southern Landfill | Wellington City Council | Yes |
| Spicer Landfill | Porirua City Council | Yes |
| Tirohia Landfill(Paeroa) | HG Leach & Co.Ltd | Yes |
| Victoria Flats Landfill(Queenstown/Cromwell) | Scope Resources Ltd | No |
| Whangarei Resort | Northland Regional Landfill Ltd. Partnership | Yes |
| Whitford Landfill- Waste Disposal Services | Transpacific waste management | Yes |
| York Valley Landfill | Nelson City Council | Yes |

Source: Toitu, Ministry for the Environment

We invite users to contribute to the improvement of this table by indicating if it should include
any other known active landfill with gas recovery. Please email [Emissions-guide@mfe.govt.nz](mailto:Emissions-guide@mfe.govt.nz)

* * *

# Appendix D: Spend-based emission factors

## Auckland Council has published emission factors using a spend-based emissions accounting

## approach. Using data from Stats NZ Tatauranga Aotearoa, emission intensities are calculated

## for 199 commodity types. These can be linked to an organisation's expenditure on goods and

## services. It is assumed that goods and services purchased from outside of New Zealand

generate the same quantities of emissions per dollar of expenditure as equivalent goods and services produced in New Zealand.

## In terms of consumption, spend-based emissions accounting focuses on calculating the

## emissions ‘embodied’ in the goods and services people consume. In other words, all emissions

## released directly and indirectly throughout the industrial supply chain that generated each good or service.

## Organisations completing a GHG inventory may find this dataset useful for estimating Scope 3

emissions, which may be difficult to do in the absence of activity or supplier specific data. The

## generated emission intensities and datasets have potential applications beyond GHG inventory

## management, such as assessing organisations’ consumption patterns to identify potential

## opportunities to reduce GHG emissions, or analysing the impact of different development trajectories.

## Note these emission factors will only give you an estimation of your supply chain emissions.

## We recommend using these factors only if better quality activity data isn't available. These

## emissions factors do not relate to specific products and to ensure an accurate measure of

## emissions and reflect choices between different products supplier specific data is required.

## Access the Auckland Council Consumption Emissions Modelling report here: [https://www.knowledgeauckland.org.nz/publications/consumption-emissions-modelling/](https://www.knowledgeauckland.org.nz/publications/consumption-emissions-modelling/).

Measuring emissions: A guide for organisations: 2023 detailed guide

* * *

Glossary

| AR4 | The IPCC Fourth Assessment Report |
| --- | --- |
| AR5 | The IPCC Fifth Assessment Report |
| Activity data | Data on the magnitude of human activity resulting in emissions or removals taking place during a given period |
| Base year | The first year in the reporting series |
| BEV | Battery electric vehicle |
| Biodiesel | A type of biofuel similar to diesel that is made from natural elements such as plants, vegetables and reusable materials |
| Bioethanol | A type of biofuel similar to ethanol that is made from natural elements such as plants, vegetables and reusable materials |
| Biofuels | Any fuel derived from biomass |
| Biologically sequestered carbon | The removal of carbon dioxide from the atmosphere and captured by plants and micro-organisms |
| BOD | Biological oxygen demand,the amount of dissolved oxygen needed by micro-organisms to break down biological organic matter in water |
| BRANZ | Building Research Association of New Zealand |
| Carbon sink | A natural or artificial process that removes carbon from the atmosphere |
| CH4 | Methane |
| CFCs | Chlorofluorocarbons |
| CO2 | Carbon dioxide |
| CO2-e | Carbon dioxide equivalent |
| COD | Chemical oxygen demand |
| CHSB | The Cornell Hotel Sustainability Benchmarking Index Tool |
| De minimis | A permissible quantity of emissions that a company can leave out of its inventory,based on an insignificant GHG contribution,usually<1 per cent of an organisation's total inventory for an individual emissions source.The threshold is defined by the organisation. |
| Deforestation | The clearing of forest land that is then converted to a non-forest land use |
| EECA | Energy Efficiency and Conservation Authority |
| Emission factor | A coefficient that quantifies the emissions or removals of a gas per unit activity |
| Enteric fermentation | The process by which ruminant animals digest feed and produce methane |
| Forest land | Land containing tree species that will reach a height of at least 5 meters,with a canopy cover of at least 30% and be of at least 1 hectare in size |
| Fugitive emissions | The emission of gases from pressurised equipment due to leaks or unintended releases of gases,usually from industrial activities |
| GHG | Greenhouse gas |
| GHG inventory | A quantification of an organisation's greenhouse gas sources,sinks,emissions and removals |
| GHG Protocol | The Greenhouse Gas Protocol Accounting and Reporting Standard provides guidelines for the management of greenhouse gas emissions. |

{\\bf c o}\_{2}

{\\tt c o}\_{2}e-

* * *

| GHG report | A standalone report to communicate an organisation's GHG-related information to intended users |
| --- | --- |
| GJ | Gigajoule(unit of measure, one billion joules) |
| Grazing off | Cattle feeding on paddock not owned by their farmer |
| GWP | Global warming potential,a factor describing the radiative forcing impact of one mass-based unit of a given GHG relative to an equivalent unit of carbon dioxide over a given period (typically 100 years) |
| HBFCs | Hydrobromofluorocarbons |
| HCFCs | Hydrochlorofluorocarbons |
| HFC | Hydrofluorocarbon,an alternative refrigerant gas that minimises damage to the ozone hole |
| IATA | International Air Transport Association |
| ICAO | International Civil Aviation Organisation |
| Inert | Chemically inactive(eg,plastic waste) |
| IPCC | Intergovernmental Panel on Climate Change |
| ISO 14064-1:2018 | International Organization for Standardisation standard on greenhouse gasesPart 1:Specification with guidance at the organisation level for quantification and reporting greenhouse gas emissions and removals |
| kt | Kilotonne(unit of measure,one thousand tonnes) |
| LULUCF | Land use,land-use change and forestry |
| Materiality | To be considered as having significance to an organisation |
| Mature indigenous forest | A forest comprising predominantly native species,where there are no clearly visible indications of human activities and the ecological processes are not significantly disturbed.The forest will contain large trees with multi-layered canopies and be considered a climax community |
| MBIE | Ministry of Business,Innovation and Employment |
| MfE | Ministry for the Environment |
| MoT | Te Manatü Waka Ministry of Transport |
| MPI | Ministry of Primary Industries |
| Municipal landfill | Landfill that accepts household waste as well as other wastes |
| NDC | Nationally determined contributions under the Paris Agreement |
| NF3 | Nitrogen trifluoride |
| N2O | Nitrous oxide |
| NZ ETS | New Zealand Emissions Trading Scheme |
| NZTA | Waka Kotahi New Zealand Transport Agency |
| ODS | Ozone-depleting substances |
| Organisational boundary | The boundary of the organisation as it applies to measurement of GHG emissions.This typically aligns with legal and/or organisational structure;a financial boundary must be drawn within this too |
| OverseerFM | A New Zealand software platform that enables farmers and growers to estimate and improve nutrient use on farms |
| PFC | Perfluorocarbon |
| PHEV | Plug-in hybrid electric vehicle |
| pkm | Passenger-kilometre(unit of measure for transport) |

* * *

| Radiative forcing | The difference between solar energy absorbed by the Earth and that radiated back to space. Human activity has impacts which alter radiative forcing |
| --- | --- |
| Refrigerants | A substance or mixture used in a heat pump and refrigeration cycle |
| Removals | Withdrawal of a GHG from the atmosphere by GHG sinks |
| Reporting boundary | The emission sources included within an organisation's operations, including direct and indirect emission sources. It includes choosing which indirect emission sources to report |
| Reticulated gas | A piped gas system to deliver a gas such as LPG or natural gas to a consumer |
| Scope | Emission sources are categorised by Scope to manage risks and impacts of double counting. There are three scopes in greenhouse gas reporting:Scope 1(direct emissions),Scope 2(energy indirect emissions)和Scope 3(other indirect emissions) |
| SF6 | Sulphur hexafluoride |
| Stationary combustion fuel | Fuel used in an unmoving engine eg,a power plant or boiler |
| TFCD | Task Force on Climate-related Financial Disclosures |
| tkm | Tonne-kilometre(unit of measure for freight) |
| Unique emission factor | A value given to an activity based on how emissions intensive it is.Experienced professionals must verify a unique emission factor.See Climate Change(Unique Emission Factors)Regulations 2009 for further information |
| Uplift factor | Applied to take into account the combined 'real-world' effects on fuel consumption(such as non-direct flight paths) |