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v1.3Last reviewed June 2026
Authored by Jeremiah Say

Lead Systems Architect at GreenCalculus. Translates GHG Protocol methodology into high-precision JavaScript calculation engines. Architect of the MasterBrain data layer covering 1,000+ environmental tools, aligned with IPCC AR6 and the GHG Protocol Corporate Standard (2026 revision).

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Embodied Carbon · EN 15804 modules · Materials & Packaging

Embodied Carbon — Plastics & Packaging Calculator (HDPE / PET / PP / PVC / Paper)

Cradle-to-gate (A1–A3) embodied carbon for HDPE, PET, PP, PVC, PS, LDPE/LLDPE, paper and board packaging, with an optional whole-life view that adds C3 incineration at end-of-life. Recycled content is modelled by interpolation to the closed-loop endpoint. Factors are DEFRA Material-use, AR5 GWP-100, reported in kg CO₂e per tonne and per kilogram. Results map to Scope 3 Category 1 and Category 12.

DEFRA Material-use · MasterBrain v2026.110 · Updated June 2026

System boundary (EN 15804 modules). The default result is cradle-to-gate — life-cycle modules A1 (raw material supply), A2 (transport) and A3 (manufacturing), summed as a single CO₂e figure per EN 15804. The named-polymer rows are quoted “incl. forming”, so the A1–A3 value already bundles polymer conversion into a finished packaging component — it is a converted-product footprint, not a bare resin pellet figure. Switching the boundary toggle to whole-life adds module C3 (waste processing — incineration).

Emission factors. A1–A3 factors are the DEFRA Material-use dataset, weighted at AR5 GWP-100. This AR5 basis is correct and intentional for DEFRA-sourced material factors — it is not an inconsistency with the AR6 basis used elsewhere on the platform. C3 incineration factors are derived from the IPCC 2006 Guidelines Volume 5 (Waste), Tier 1 method.

Recycled content. Each grade carries a virgin A1–A3 factor and a 100%-recycled “closed-loop” endpoint. The engine interpolates linearly between them on your recycled-content input under cut-off allocation: recycled material enters carrying only its reprocessing burden, and the benefit is taken at A1–A3 rather than as an end-of-life credit.

Scope boundary. This calculator computes the embodied (and optional end-of-life) carbon of the packaging itself. For purchased packaging it maps to Scope 3 Category 1 (Purchased Goods and Services); for the disposal of packaging you place on the market it maps to Scope 3 Category 12 (End-of-Life Treatment). Excluded: landfill (module C4) and the energy-recovery credit (module D); filling, distribution and use-phase emissions; and any conversion energy you meter directly (that belongs in your own Scope 1 / Scope 2 inventory).

Production only, or production + incineration end-of-life. For fossil plastics, end-of-life roughly doubles the footprint.

♻️

Add a packaging material and enter a quantity above to calculate

Results appear instantly. Set a recycled-content % per line to see the carbon lever — the virgin-vs-your-mix-vs-recycled comparison, the saving versus all-virgin, the per-line breakdown and the full audit trail appear after calculation.

Results are indicative cradle-to-gate (EN 15804 module A1–A3) embodied-carbon estimates for plastics & packaging materials, reported as GHG Protocol Scope 3 Category 1 (Purchased Goods & Services) on an AR5-100 GWP basis. Factors are DEFRA/DESNZ 2025 GHG Conversion Factors “Material use” (kg CO₂e per tonne); the named polymers include polymer conversion / forming. Each line blends the published virgin and recycled (closed-loop) A1–A3 factors by the recycled content entered (linear cut-off allocation). End-of-life (EN 15804 module C3 — incineration with energy recovery) is available via the life-cycle boundary toggle, sourced from the IPCC 2006 Vol 5 waste method (fossil CO₂ from combustion; paper treated as carbon-neutral). For fossil plastics, end-of-life roughly equals production, so packaging is end-of-life dominated — a cradle-to-gate-only figure understates it by about half. Module C4 (landfill, an alternative route) and Module D (energy-recovery credit) are not yet included, and the biogenic-carbon split for paper is reported as a single GWP-total per DEFRA. The result also excludes A4 transport to site and B in-use. Confirm tonnages, grades, recycled content and factors against supplier product carbon footprints (PCFs / EPDs) and your own records, and where material proceed to third-party verification under EN 15804 / ISO 14064-3.

Packaging is where embodied carbon hides in plain sight. It is light, it is cheap, it leaves the building the moment a product ships — and across consumer-goods supply chains it routinely runs to a material share of the Scope 3 footprint that nobody budgeted for.

The number that decides everything is the one most spreadsheets get wrong: not which polymer, but how much of it is recycled, and where the system boundary stops.

Quick Answer

Virgin PET embodies about 3.86 kg CO₂e/kg and HDPE about 3.10, cradle-to-gate (DEFRA, AR5 GWP-100). Paper is far lower at roughly 1.35. Recycled content cuts these sharply — 100% recycled PET drops to about 2.21.

Scientific Framework & Calculation Basis Last reviewed: June 2026 · MasterBrain v2026.110
Boundary
Cradle-to-gate A1–A3 (default) · optional +C3 incineration whole-life
Factor source
DEFRA Material-use (A1–A3) · IPCC 2006 Vol 5 (C3)
GWP basis
AR5 GWP-100 (DEFRA basis)
Unit
kg CO₂e per tonne (÷1,000 for per kg) · “incl. forming”
Recycled content
Linear interpolation to closed-loop endpoint · cut-off allocation
Scope mapping
Scope 3 Cat 1 (purchased) · Cat 12 (end-of-life)
The lever that moves the number

Switching from virgin to recycled content is almost always the largest single reduction available on a packaging line — larger than switching polymer in most cases. For PET, 100% recycled content cuts cradle-to-gate embodied carbon by roughly 43%; for LDPE film it approaches 63%. This calculator interpolates the saving directly from your recycled-content input, so you can model a procurement target before you change a single specification.

Embodied carbon of packaging plastics, cradle-to-gate: virgin PET 3.86 kg CO₂e per kg versus 100 percent recycled PET 2.21 kg CO₂e per kg — about 43 percent lower; virgin HDPE 3.10 and paper 1.35 kg CO₂e per kg for reference. Switching a 10-tonne PET line to 30 percent recycled content saves about 5.3 tCO₂e. Sources DEFRA Material-use, EN 15804, IPCC 2006 Volume 5.
Packaging plastics, cradle-to-gate: virgin PET 3.86 versus 100% recycled PET 2.21 kg CO₂e/kg (about 43% lower). Switching a 10-tonne PET line to 30% recycled saves about 5.3 tCO₂e (DEFRA / EN 15804).

What Is Embodied Carbon in Plastics & Packaging? Boundary, Modules, and the Functional-Unit Trap

Embodied carbon is the greenhouse-gas burden built into a material before it ever does its job — the emissions from extracting feedstock, transporting it, and converting it into a finished item. For packaging, that burden is quantified using the life-cycle module structure of EN 15804, the same module vocabulary used across embodied-carbon accounting and aligned with the product-footprint method in ISO 14067 and ISO 14040/14044.

Cradle-to-Gate (A1–A3) Is the Default — Whole-Life Adds C3

The default result here is cradle-to-gate: modules A1 (raw material supply), A2 (transport to the converter) and A3 (manufacturing), summed. The named-polymer factors are quoted “incl. forming”, meaning conversion is already inside the A1–A3 figure — you are looking at a finished packaging component, not a bare resin pellet. The whole-life toggle adds module C3, incineration at end-of-life. Modules A4–A5 (delivery and installation), B (use) and C4/D (landfill and recovery credit) are not part of this engine.

The Functional-Unit Trap — Mass Is Not the Pack

The most common misuse of any embodied-carbon factor is multiplying it by the wrong quantity. These factors are per tonne of material. The decision a packaging team actually makes is per pack — and lightweighting changes the mass while a per-kg factor stays fixed. A 12 g PET preform and a 9 g preform share the same factor but differ 25% in footprint. Always resolve your functional unit to a mass first: grams of each material per pack, multiplied by annual pack volume, before the factor is applied. Comparing materials at equal mass when one delivers the same protection at lower mass is the single most misleading thing you can do with this data.

Included vs Excluded

Included in this calculatorExcluded — account separately
A1–A3 cradle-to-gate, all grades (incl. forming)Module A4–A5 delivery and pack-line installation
Recycled-content benefit via closed-loop interpolationFilling, distribution, retail and consumer use phase
Module C3 incineration (whole-life toggle)Module C4 landfill — alternative EoL route, not yet included
Multi-material packs (sum across grades)Module D energy-recovery / reuse credit — not yet included
Per-tonne and per-pack outputOn-site conversion energy you meter (your Scope 1 / Scope 2)

Embodied Carbon Factors by Polymer — HDPE, PET, PP, PVC, PS, Paper

The table below lists every grade in the engine, virgin cradle-to-gate, from MasterBrain v2026.110. Values are DEFRA Material-use, AR5 GWP-100, in kg CO₂e per tonne, with the per-kilogram figure in parentheses. All named-polymer rows are “incl. forming”.

GradeVirgin A1–A3 (kg CO₂e/t)Per kg
PS (polystyrene)4,376.804.377
PET3,863.903.864
Average rigid plastics3,354.283.354
Average plastics3,172.503.172
HDPE3,095.163.095
LDPE / LLDPE2,965.082.965
PVC2,944.762.945
Average film plastics2,916.512.917
PP2,577.572.578
Mixed paper / board1,288.501.289
Paper1,345.081.345
Board1,199.731.200

How the Polymers Rank

The chart shows virgin cradle-to-gate, per kilogram, highest to lowest.

PS
4.377
PET
3.864
HDPE
3.095
LDPE/LLDPE
2.965
PVC
2.945
PP
2.578
Paper
1.345
Board
1.200

Two things stand out. PS and PET sit highest among the common grades, while PP is the lowest of the rigid polymers — which is why PP is frequently the lower-carbon swap where it meets the functional requirement. Paper and board sit far below every plastic on a per-kilogram basis, but that comparison is rarely fair on its own: paper packaging is usually heavier than the plastic it replaces, so the per-pack comparison can narrow or reverse the per-kilogram gap. Resolve to mass per pack before drawing a conclusion.

Virgin vs Recycled — The Single Biggest Lever

Every grade in the engine has a 100%-recycled “closed-loop” endpoint alongside its virgin factor. The calculator interpolates linearly between the two on your recycled-content percentage, under cut-off allocation: recycled feedstock enters carrying only its reprocessing burden, so the saving is realised at A1–A3.

GradeVirgin (kg CO₂e/t)100% recycled (kg CO₂e/t)Saving at 100%
LDPE / LLDPE2,965.081,097.9063.0%
Average plastics3,172.501,575.3950.3%
PP2,577.571,312.5749.1%
HDPE3,095.161,770.7942.8%
PET3,863.902,213.9042.7%
PS4,376.802,669.7639.0%
PVC2,944.761,847.8237.3%
Paper1,345.081,050.0821.9%
Board1,199.731,098.118.5%
Why does recycled PET cut carbon by ~43% but recycled board only ~9%?

Virgin plastic carries the energy cost of making polymer from fossil feedstock — a cost recycling avoids almost entirely, so the recycled endpoint sits far below virgin. Paper and board are already made largely from wood fibre with comparatively modest process energy, and the fibre can only be recycled a handful of times before it degrades; the recycled and virgin figures therefore start much closer together. The lesson is not “recycled content always wins big” — it is that the size of the win depends on the material, and the calculator quantifies it for the exact blend you specify rather than assuming a flat percentage.

Mechanical Recycling, Cut-Off, and What the Number Doesn’t Claim

The closed-loop endpoint represents mechanically recycled content under cut-off allocation. Cut-off is the conservative, widely accepted convention for recycled-content claims: it assigns the recycled material only its reprocessing burden and makes no claim on the avoided-burden of the original product. It does not model chemical recycling, mass-balance certification, or food-grade decontamination energy — where those apply, a supplier-specific factor is more defensible than the national-average endpoint used here.

Biogenic Carbon and Paper Packaging — What DEFRA Does and Doesn’t Credit

Paper and board invite a question plastics do not: what happens to the biogenic carbon stored in the wood fibre? The honest answer for this dataset is that you should not assume a sequestration credit.

Do not read a biogenic credit into the paper figure

DEFRA publishes a single combined GWP-total per paper grade with no separate biogenic line. The A1–A3 paper and board factors in this calculator are that gross GWP-total — they are not net of a biogenic sequestration credit, and presenting them as carbon-negative or biogenic-adjusted misrepresents the source. If your reporting needs an explicit fossil-versus-biogenic split, that requires a different A1–A3 dataset that reconciles total = fossil + biogenic; DEFRA does not provide one, and neither does this engine.

At end-of-life the treatment is consistent with that stance. When paper is incinerated, only the small fossil residue from inks and coatings is counted — a fossil-carbon fraction of about 0.01 — giving a C3 figure of roughly 16.9 kg CO₂e/t. The roughly 99% of the released CO₂ that is biogenic is treated as short-cycle and carbon-neutral, so it is not counted. This is why paper’s whole-life number barely moves when you switch on the incineration toggle, while a fossil plastic’s roughly doubles.

End-of-Life — Incineration In, Landfill and Module D Out

The whole-life toggle adds module C3, incineration, derived from the IPCC 2006 Guidelines Volume 5 Tier 1 method: CO₂ released equals mass × carbon content × fossil-carbon fraction × oxidation × 44/12. Because that calculation rests on each polymer’s carbon content, fossil plastics carry a large C3 burden while paper does not.

GradeC3 incineration (kg CO₂e/t)Effect on whole-life total
PS3,382.8Adds roughly its own cradle-to-gate again
HDPE~3,140Roughly doubles the footprint
Average / film / rigid plastics2,750.0Large fossil-CO₂ release on burn
PVC1,409.3Lower C3 — PVC’s carbon content is low (chlorine mass)
Paper / board / mixed16.9Negligible — biogenic CO₂ not counted

The headline for fossil plastics is stark: incineration C3 is of the same order as the entire A1–A3 footprint, so sending virgin plastic packaging to energy-from-waste roughly doubles its lifetime carbon. PVC is the exception among plastics — much of its mass is chlorine rather than carbon, so its fossil-CO₂ release on combustion is comparatively low (which says nothing about its other end-of-life concerns).

Two routes deliberately left out

Module C4 (landfill) and module D (the energy-recovery or reuse credit) are not in this engine. C4 is an alternative disposal route rather than an addition to incineration, and module D requires non-default assumptions about calorific value, plant efficiency and the displaced grid that DEFRA and IPCC Tier 1 do not supply. Recycling is also not an end-of-life credit here — its benefit is already taken upstream at A1–A3 through the recycled-content input. If you need a landfill route or a recovery credit, model it outside this calculator and document the assumptions.

Worked Example — A Mixed Pack, Virgin vs Recycled, Side by Side

This is the calculator’s default on-load scenario, worked through by hand so every step is visible. It uses MasterBrain v2026.110 factors throughout.

Worked Example · Mixed Pack · A1–A3 and Whole-Life
Scenario

An annual packaging line places 10 tonnes of PET at 30% recycled content and 5 tonnes of board at 70% recycled content. We want the cradle-to-gate footprint, the saving recycled content delivers versus all-virgin, and the whole-life figure if the packaging is incinerated.

PET · 10 t · 30% recycled
Virgin: 3,863.90 kg/t
Recycled endpoint: 2,213.90 kg/t

Interpolated factor:
3,863.90 − 0.30 × (3,863.90 − 2,213.90)
= 3,863.90 − 0.30 × 1,650.00
= 3,368.90 kg/t

10 t × 3,368.90 = 33,689 kg
= 33.69 tCO₂e
Board · 5 t · 70% recycled
Virgin: 1,199.73 kg/t
Recycled endpoint: 1,098.11 kg/t

Interpolated factor:
1,199.73 − 0.70 × (1,199.73 − 1,098.11)
= 1,199.73 − 0.70 × 101.61
= 1,128.60 kg/t

5 t × 1,128.60 = 5,643 kg
= 5.64 tCO₂e
Cradle-to-gate total & recycled saving
A1–A3 total = 33.69 + 5.64 = 39.3 tCO₂e

All-virgin comparison:
 PET 10 t × 3,863.90 = 38.64 t
 Board 5 t × 1,199.73 = 6.00 t
 All-virgin total = 44.64 t

Recycled content avoids 44.64 − 39.3 ≈ 5.3 tCO₂e (11.9%)
Weighted recycled content = (10×30% + 5×70%) ÷ 15 = 43.3%
Whole-life (+C3 incineration)
Adding module C3 incineration across both materials:
Whole-life total = 62.3 tCO₂e
End-of-life share = (62.3 − 39.3) ÷ 62.3 = 37%

The fossil PET drives almost all of the C3 addition; the board’s biogenic CO₂ on incineration is not counted, so its C3 contribution is negligible.

Audit trail note: Factors DEFRA Material-use, AR5 GWP-100 (A1–A3); IPCC 2006 Vol 5 Tier 1 (C3); MB v2025.83. Recycled content modelled by linear interpolation to the closed-loop endpoint under cut-off allocation. A1–A3 39.3 tCO₂e and whole-life 62.3 tCO₂e are the MasterBrain-emitted default outputs; the hand-working above reconciles to them.

Scope 3 Mapping — Category 1 vs Category 12

Packaging carbon does not get its own scope — it lands in your Scope 3 inventory in one of two places, and which one depends on whether you are buying the packaging or putting it on the market.

Purchased Packaging → Category 1

If you buy packaging — bottles, films, cartons, closures — the cradle-to-gate A1–A3 embodied carbon belongs in Scope 3 Category 1 (Purchased Goods and Services). The per-tonne figures here are activity-based factors you multiply by your purchased mass; for a spend-based estimate where mass data is missing, the Scope 3 Category 1 spend-based calculator is the appropriate companion.

Packaging You Place on the Market → Category 12

The end-of-life treatment of packaging you sell with your product is Category 12 (End-of-Life Treatment of Sold Products). The C3 incineration figure from the whole-life toggle is the input to that category. For a full disposal mix across recycling, incineration and landfill routes, the Scope 3 Category 12 end-of-life calculator handles the route weighting that this engine’s single C3 toggle does not.

Regulatory Context — PPWR, Plastic Packaging Tax, CSRD

Three regulatory pressures make packaging embodied carbon a reporting priority rather than a nice-to-have.

The EU Packaging and Packaging Waste Regulation (PPWR) sets recycled-content minimums and recyclability requirements for packaging placed on the EU market, phasing in through the late 2020s. The recycled-content modelling in this calculator maps directly onto the targets PPWR sets, letting you test the carbon effect of meeting a minimum before you commit to it.

The UK Plastic Packaging Tax charges plastic packaging that contains less than 30% recycled content. The 30% recycled-content default in the worked example is not arbitrary — it sits at that threshold, and the calculator shows the carbon position at exactly the point the tax liability turns on.

Under CSRD and ESRS E1, packaging emissions are part of the Scope 3 disclosure where material, reported consistently with the GHG Protocol. Note that the EU Carbon Border Adjustment Mechanism does not cover polymers or finished packaging — CBAM’s Annex I scope is iron and steel, aluminium, cement, fertilisers, electricity and hydrogen, so packaging carbon is a disclosure and reduction question, not a border-levy one.

Choosing a Factor Source — DEFRA, ICE, ecoinvent, EPDs

This calculator uses the DEFRA Material-use dataset because it is national, transparent, regularly updated, and free to cite — the right default for a screening-grade estimate. It is not the only option, and for a material category that matters to your inventory you should know where it sits relative to the alternatives.

SourceWhat it isWhen to prefer it
DEFRA Material-use (used here)UK national, average/secondary data, AR5 GWP-100Screening estimates, UK reporting, when no supplier data exists
ICE databaseOpen embodied-carbon dataset, cradle-to-gateCross-checking, construction-adjacent packaging
ecoinventDetailed LCI background database, system-model choicesFull LCA studies, custom system boundaries
Supplier EPDs (EN 15804)Product-specific, third-party verified declarationsMaterial categories that are material to your footprint

The hierarchy is consistent across GHG accounting: a verified, product-specific EPD beats a national average wherever you can get one. The DEFRA factors here are average data — in data-quality terms, a relatively low score — so for the polymer grades that dominate your packaging footprint, replacing the average with a supplier EPD is the upgrade path. Use this calculator to find which grades matter, then go get primary data for those.

Audit Checklist — Eight Common Packaging-Carbon Errors

These are the recurring mistakes that turn a packaging-carbon estimate into a restated one.

Audit Checklist — Plastics & Packaging Embodied Carbon
01
Comparing materials at equal mass instead of equal function Paper looks far lower than plastic per kilogram, but paper packaging is usually heavier for the same protection. Always resolve to grams per pack before comparing, or the lower per-kg material can lose on a per-pack basis.
02
Treating the paper factor as carbon-negative or biogenic-credited The DEFRA paper and board figures are a gross GWP-total with no biogenic line. Reading a sequestration credit into them overstates the benefit and misrepresents the source.
03
Double-counting the recycling benefit at both A1–A3 and end-of-life Under cut-off allocation the recycled-content benefit is taken upstream at A1–A3. Adding a separate end-of-life recycling credit counts the same saving twice.
04
Mixing per-tonne factors with per-kilogram or per-gram quantities The factors are per tonne. Multiplying by grams or kilograms without converting throws the result off by three orders of magnitude. Divide the factor by 1,000 for a per-kg basis.
05
Forgetting the named-polymer factors already include forming The grade factors are converted-product figures (“incl. forming”). Adding a separate conversion-energy estimate on top double-counts the manufacturing step.
06
Putting embodied carbon and end-of-life in the same Scope 3 category Purchased-packaging A1–A3 is Category 1; disposal of packaging you place on the market is Category 12. Collapsing them into one line breaks the category split auditors expect.
07
Assuming incineration is the only end-of-life route in the number The whole-life toggle adds module C3 incineration only. Landfill (C4) and the recovery credit (module D) are out of scope here — a full disposal mix needs the dedicated Category 12 calculator.
08
Citing national-average factors where a supplier EPD exists DEFRA Material-use is average, secondary data. For the grades that dominate your footprint, a product-specific EN 15804 EPD is the more defensible source and the expected upgrade path.

Data Sources, Provenance, and Data Quality

Factor Provenance

All factors are sourced from MasterBrain v2026.110 and traceable to their primary publications:

  • A1–A3 embodied carbonDEFRA Material-use dataset, AR5 GWP-100, kg CO₂e per tonne, “incl. forming”. The 100%-recycled endpoint is DEFRA’s closed-loop source figure.
  • C3 incinerationIPCC 2006 Guidelines Volume 5 (Waste), Chapter 5, Tier 1: CO₂ = mass × carbon content × fossil-carbon fraction × oxidation × 44/12. Carbon content is stoichiometric per polymer.
  • Module structureEN 15804 life-cycle modules, consistent with ISO 14067 and ISO 14040/14044.

Data Quality — In Place of an Uncertainty Band

This dataset carries no published per-factor uncertainty band, so none is shown here — a stated range would be fabricated. What can be stated honestly is the data quality:

  • DEFRA Material-use is average, secondary data. In GHG Protocol and PCAF data-quality terms it is industry-average — a relatively low data-quality score. It is a UK national dataset, not a product-specific EPD. Supplier-specific declarations are preferred wherever the category is material.
  • IPCC C3 is the Tier-1 default method. It is transparent and reproducible but a default; real incineration depends on plant, oxidation and additives. The derivation parameters — carbon content, fossil-carbon fraction, oxidation factor and end-of-life route — are exposed per row for transparency rather than collapsed into a single band.

Update Schedule

DEFRA conversion factors are revised annually; IPCC waste-sector defaults track each Assessment-Report and refinement cycle. The data version badge in the calculator footer always reflects the live MasterBrain version in use.

Related calculators & method

This tool is part of the embodied-carbon family. Compare materials with the concrete & cement, steel & aluminium, timber & bio-materials, masonry & finishes and building-envelope calculators, model swaps with the material-substitution savings tool, then roll the totals up in the EN 15978 whole-building LCA calculator. Full method: plastics & packaging embodied-emissions methodology.

Embodied Carbon — Plastics & Packaging Calculator (HDPE / PET / PP / PVC / Paper) — GreenCalculus.com
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Frequently Asked Questions

Cradle-to-gate, virgin plastics run from roughly 2.6 to 4.4 kg CO₂e per kilogram depending on the polymer (DEFRA Material-use, AR5 GWP-100). PP is around 2.58, HDPE 3.10, PET 3.86 and PS 4.38. Paper and board are lower at roughly 1.2 to 1.35. Recycled content reduces all of these, and incineration at end-of-life roughly doubles the figure for fossil plastics.

Per kilogram, board and paper are lowest, and among plastics PP is the lowest of the common rigid grades. But the per-kilogram answer can mislead: paper is often heavier than the plastic it replaces, so the lower-carbon choice per pack depends on the mass each material needs to do the job. Resolve to grams per pack, apply the factor, and compare like for like.

It depends on the material. At 100% recycled content the cradle-to-gate saving is about 43% for PET, 43% for HDPE, 49% for PP and as much as 63% for LDPE film — but only around 9% for board, because virgin board is already largely wood fibre. The calculator interpolates the saving for any recycled-content percentage you enter, so you can model a specific procurement target.

No. The DEFRA paper and board factors are a single gross GWP-total with no separate biogenic line and no sequestration credit. They are positive, not negative. Treating paper as carbon-negative misrepresents the source. At incineration, only the small fossil residue from inks and coatings is counted (about 16.9 kg CO₂e per tonne); the biogenic CO₂ is treated as short-cycle and carbon-neutral.

Cradle-to-gate is EN 15804 modules A1–A3: raw material supply, transport and manufacturing, up to the factory gate. That is the calculator’s default. Whole-life here adds module C3, incineration at end-of-life. For fossil plastics C3 is of the same order as A1–A3, so whole-life roughly doubles the footprint. Landfill (C4) and the recovery credit (module D) are not included in this engine.

AR5 GWP-100. The A1–A3 factors are the DEFRA Material-use dataset, which carries AR5 characterisation factors. This is intentional for DEFRA-sourced material factors and is not an inconsistency with the AR6 basis used for corporate-inventory accounting elsewhere on the platform — different source, different basis, by design.

Purchased packaging — its cradle-to-gate embodied carbon — sits in Scope 3 Category 1 (Purchased Goods and Services). The end-of-life treatment of packaging you place on the market with your product sits in Category 12 (End-of-Life Treatment of Sold Products). The whole-life C3 figure from this calculator is the input to Category 12.

No. CBAM’s Annex I scope is iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Polymers and finished packaging are not in scope, so packaging embodied carbon is a disclosure and reduction question — relevant to CSRD ESRS E1, the EU PPWR recycled-content rules and the UK Plastic Packaging Tax — rather than a border-levy one.

Methodology Notes and Limitations

Screening-grade, average data. The A1–A3 factors are DEFRA Material-use national averages — appropriate for screening and target-setting, not a substitute for product-specific EPDs where the category is material to your footprint.

AR5 GWP-100 by design. DEFRA material factors carry AR5 characterisation. This is intentional and is not reconciled to AR6; do not relabel these values as AR6.

“Incl. forming” basis. Named-polymer factors are converted-product cradle-to-gate, so conversion is already inside A1–A3. Do not add a separate forming-energy term.

Recycled content via interpolation. The recycled benefit is modelled by linear interpolation to the closed-loop endpoint under cut-off allocation. Chemical recycling, mass-balance certification and food-grade decontamination energy are not modelled.

End-of-life is C3 incineration only. Landfill (C4) and the energy-recovery credit (module D) are out of scope; recycling is taken upstream at A1–A3, not as an EoL credit. A full disposal mix belongs in the Scope 3 Category 12 calculator.

No published uncertainty band. MasterBrain carries no per-factor uncertainty range for these rows; none is presented. Provenance and data-quality are stated instead.

Sources: DEFRA GHG Conversion Factors — Material-use dataset (A1–A3, AR5 GWP-100, incl. forming; virgin and closed-loop endpoints) · IPCC 2006 Guidelines for National Greenhouse Gas Inventories, Volume 5 (Waste), Tier 1 incineration method (module C3) · EN 15804 life-cycle module structure · ISO 14067 and ISO 14040/14044 product-footprint method · GHG Protocol Corporate Value Chain (Scope 3) Standard (Categories 1 and 12).

Calculation basis: MasterBrain v2026.110 · DEFRA Material-use, AR5 GWP-100 · kg CO₂e per tonne · Last reviewed: June 2026.

Results produced by this calculator are screening-grade estimates based on national-average emission factors. They do not constitute professional advice and should be reviewed by a qualified practitioner before use in regulatory submissions or disclosures. For material packaging categories, product-specific EN 15804 EPDs are preferred. GreenCalculus accepts no liability for decisions made on the basis of calculator outputs alone.

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