Waste Treatment & Disposal Emission Factors — Complete IPCC 2006 Reference Dataset
Waste is where a greenhouse-gas inventory most often leaks credibility. A landfilled tonne of food waste does not release its methane in the reporting year — it degrades over decades under a first-order decay curve. An incinerated tonne of mixed municipal waste emits fossil CO₂ only in proportion to its plastic, synthetic-textile and rubber content, while its paper, wood and food carbon is biogenic and reported separately. A cubic metre of brewery wastewater carries roughly three times the methane-forming load of domestic sewage. Getting waste right means getting the underlying IPCC parameters right, not applying a single blended “tonne of waste” factor.
This page publishes the complete set of waste-sector default emission factors from the IPCC 2006 Guidelines for National Greenhouse Gas Inventories, Volume 5 (Waste) — 176 parameters spanning solid-waste disposal, biological treatment, incineration and open burning, and wastewater handling. These are the exact values implemented in the GreenCalculus MasterBrain v2026.203, the data layer behind every calculator on this platform. For waste specifically, use the Landfill Gas & Wastewater calculator and the Scope 3 Category 5 Waste Streams calculator, with the landfill & wastewater methodology; the defaults are the IPCC 2006 Guidelines Volume 5.
Waste is quantified with IPCC 2006 Vol.5 default parameters, not single blended factors. Landfill methane is modelled with a first-order decay curve; incineration emits fossil CO2 scaled by dry matter and carbon content. The disposal route decides the answer.
The four waste treatment routes
The IPCC framework treats waste as four accounting domains, each with a distinct emission mechanism and its own parameter family. Mixing them — for example applying a landfill methane factor to incinerated waste, or a single “CO₂e per tonne” figure across all routes — is the most common structural error in a waste inventory.
- Solid waste disposal (landfill). Anaerobic decomposition of organic carbon releases CH₄ over decades. Quantified with the first-order decay (FOD) model, never a single year-one factor.
- Biological treatment. Composting and anaerobic digestion of organic waste release small amounts of CH₄ and N₂O directly during processing.
- Incineration & open burning. Combustion releases fossil CO₂ (from plastics, synthetic textiles and other fossil-derived carbon), plus CH₄ and N₂O that depend on combustion technology.
- Wastewater treatment & discharge. Anaerobic conditions generate CH₄ in proportion to organic load (BOD/COD); nitrogen in effluent generates N₂O.
Most waste carbon is biogenic (food, paper, wood, garden waste). Under GHG Protocol and IPCC rules, biogenic CO₂ from waste treatment is reported as a memo item, not in the Scope 1 total. The CH₄ and N₂O from that same biogenic material are counted, because they are not part of the natural carbon cycle balance. Incineration is the one route where a portion of the CO₂ itself is counted: only the fossil fraction (plastics, synthetic rubber and textiles, and the fossil share of mixed streams). The fossil-carbon-fraction (FCF) column in the incineration tables is what isolates that reportable CO₂.
Landfill — the first-order decay model
Solid-waste-disposal-site (SWDS) methane is not released in the year of disposal. Organic carbon degrades gradually, so the IPCC first-order decay (FOD) model spreads emissions across a multi-decade tail. The methane generated in any year depends on the mass and type of waste deposited in every prior year, the degradable organic carbon it contained, how much of that carbon actually decomposes, the anaerobic conditions of the site, and the decay rate for the local climate. The parameters below are the complete IPCC 2006 default set.
Degradable organic carbon (DOC)
DOC is the mass of carbon in the waste that is available for anaerobic decomposition, expressed per kilogram of wet waste. It is applied either to bulk waste (via a national default) or component-by-component when waste composition is known.
| MSW component | DOC (kg C / kg wet waste) |
|---|---|
| Food waste | 0.15 |
| Garden & park (green) waste | 0.2 |
| Paper & cardboard | 0.4 |
| Wood | 0.43 |
| Textiles | 0.24 |
| Disposable nappies | 0.24 |
| Rubber & leather | 0.39 |
| Other / inert | 0 |
| Waste stream | DOC (kg C / kg wet waste) |
|---|---|
| Food, beverages & tobacco | 0.15 |
| Textiles | 0.24 |
| Wood & wood products | 0.43 |
| Pulp & paper | 0.4 |
| Petroleum products, solvents, plastics | 0 |
| Rubber | 0.39 |
| Construction & demolition | 0.04 |
| Other (non-specified industry) | 0.01 |
| Sludge — domestic sewage | 0.05 |
| Sludge — industrial | 0.09 |
| Clinical waste | 0.15 |
Decay rate (k)
The reaction constant k sets how quickly deposited carbon degrades — higher in warm, wet climates and for rapidly-degrading streams such as food waste. It is the inverse of the half-life: k = ln(2) / t½. Values are indexed by waste type and by climate zone (defined on mean annual temperature and moisture / precipitation-to-evapotranspiration ratio).
| Waste type | Boreal / temperate, dry (MAT ≤ 20°C, dry) | Boreal / temperate, wet | Tropical, dry (MAT > 20°C, dry) | Tropical, moist & wet |
|---|---|---|---|---|
| Paper, textiles | 0.04 | 0.06 | 0.045 | 0.07 |
| Wood, straw | 0.02 | 0.03 | 0.025 | 0.035 |
| Garden & park (other non-food) | 0.05 | 0.1 | 0.065 | 0.17 |
| Food, garden waste rapidly degrading; sewage sludge | 0.06 | 0.185 | 0.085 | 0.4 |
| Bulk waste (mixed) | 0.05 | 0.09 | 0.065 | 0.17 |
Site conditions & model constants
The methane correction factor (MCF) captures how anaerobic a disposal site is — a managed, capped landfill is fully anaerobic (MCF = 1.0), while a shallow unmanaged dump is largely aerobic (MCF = 0.4). The remaining constants convert decomposed carbon into emitted, un-oxidised methane.
| Site classification | MCF (fraction) |
|---|---|
| Managed — anaerobic | 1 |
| Managed — semi-aerobic | 0.5 |
| Unmanaged — deep (≥5 m waste) | 0.8 |
| Unmanaged — shallow (<5 m waste) | 0.4 |
| Uncategorised solid waste disposal site | 0.6 |
| Parameter | Value | Applies to |
|---|---|---|
| DOCf — fraction of DOC decomposing | 0.5 | IPCC default, all waste |
| F — fraction of CH₄ in generated landfill gas | 0.5 | IPCC Eq. 3.6 |
| OX — oxidation factor, covered / well-managed | 0.1 | Covered with CH₄-oxidising material |
| OX — oxidation factor, uncovered | 0 | Default for all other sites |
| Delay time (methane generation lag) | 0.5 yr | Six-month default |
Incineration & open burning
Incineration emits three gases. Fossil CO₂ is the dominant one and is built up from four component properties — dry-matter fraction, total carbon content, fossil-carbon fraction and an oxidation factor. CH₄ and N₂O are process emissions that depend on the combustion technology and the waste stream. Open burning (uncontrolled) is treated as a distinct, higher-emitting technology.
Methane & nitrous oxide by technology
| Technology / stream | CH₄ factor | Unit |
|---|---|---|
| MSW — continuous, stoker | 0.2 | kg CH₄ / Gg |
| MSW — continuous, fluidised bed | 0 | kg CH₄ / Gg |
| MSW — semi-continuous, stoker | 6 | kg CH₄ / Gg |
| MSW — semi-continuous, fluidised bed | 188 | kg CH₄ / Gg |
| MSW — batch, stoker | 60 | kg CH₄ / Gg |
| MSW — batch, fluidised bed | 237 | kg CH₄ / Gg |
| MSW — open burning | 6500 | g CH₄ / t MSW |
| Industrial — sludge | 9.7 | g CH₄ / t |
| Industrial — waste oil | 0.56 | g CH₄ / t |
| Stream | N₂O factor | Unit |
|---|---|---|
| MSW — batch-type | 60 | g N₂O / t (wet) |
| MSW — continuous / semi-continuous | 50 | g N₂O / t (wet) |
| MSW — open burning | 150 | g N₂O / t (dry) |
| Industrial waste | 100 | g N₂O / t (wet) |
| Sewage sludge (wet basis) | 900 | g N₂O / t (wet) |
| Sewage sludge (dry basis) | 990 | g N₂O / t (dry) |
| Non-sewage sludge | 450 | g N₂O / t (wet) |
Fossil CO₂ component parameters
For municipal solid waste, fossil CO₂ is assembled per component: multiply mass by dry-matter fraction, by total carbon content, by the fossil-carbon fraction, and by the oxidation factor, then by 44/12 to convert carbon to CO₂. Only the fossil fraction is reported in the Scope 1 total; the biogenic remainder is a memo item.
| MSW component | Dry-matter fraction | Total C content (kg C/kg dm) | Fossil-C fraction |
|---|---|---|---|
| Food waste | 0.4 | 0.38 | 0 |
| Garden & park | 0.4 | 0.49 | 0 |
| Paper & cardboard | 0.9 | 0.46 | 0.01 |
| Wood | 0.85 | 0.5 | 0 |
| Textiles | 0.8 | 0.5 | 0.2 |
| Nappies | 0.4 | 0.7 | 0.1 |
| Rubber & leather | 0.84 | 0.67 | 0.2 |
| Plastics | 1 | 0.75 | 1 |
| Glass | 1 | 0 | 0 |
| Metal | 1 | 0 | 0 |
| Other / inert | 0.9 | 0.03 | 1 |
For bulk (non-component-resolved) waste streams, carbon content and fossil fraction are given directly:
| Waste type | Carbon content CF (kg C/kg) | Fossil fraction FCF |
|---|---|---|
| Clinical waste | 0.6 | 0.4 |
| Fossil liquid waste | 0.8 | 1 |
| Industrial solid waste | 0.5 | 0.9 |
| Sewage sludge | 0.45 | 0 |
| Process | Oxidation factor (fraction) |
|---|---|
| Incineration (controlled) | 1 |
| Open burning of MSW | 0.58 |
Wastewater — domestic & industrial
Wastewater generates methane wherever it is handled anaerobically, in proportion to its organic load. Domestic wastewater load is measured as biochemical oxygen demand (BOD); industrial load as chemical oxygen demand (COD). The methane produced is that load multiplied by the maximum methane-producing capacity B₀ and by a methane correction factor MCF for the specific treatment or discharge pathway. Nitrogen in the effluent generates nitrous oxide separately.
Methane potential & organic load
| Basis | B₀ | Unit |
|---|---|---|
| Maximum CH₄ producing capacity (per BOD) | 0.6 | kg CH₄ / kg BOD |
| Maximum CH₄ producing capacity (per COD) | 0.25 | kg CH₄ / kg COD |
| Country / region | BOD (g / person / day) |
|---|---|
| Africa | 37 |
| Asia, Middle East, Latin America | 40 |
| Brazil | 50 |
| Canada, Europe, Russia, Oceania | 60 |
| Germany | 62 |
| Denmark | 62 |
| Egypt | 34 |
| Greece | 57 |
| India | 34 |
| Italy | 60 |
| Japan | 42 |
| Palestine | 50 |
| Sweden | 75 |
| Turkey | 38 |
| United States | 85 |
| Industry | COD (kg / m³) |
|---|---|
| Alcohol refining | 11 |
| Beer & malt | 2.9 |
| Coffee | 9 |
| Dairy products | 2.7 |
| Fish processing | 2.5 |
| Meat & poultry | 4.1 |
| Organic chemicals | 3 |
| Petroleum refineries | 1 |
| Plastics & resins | 3.7 |
| Pulp & paper (combined) | 9 |
| Soap & detergents | 0.8 |
| Starch production | 10 |
| Sugar refining | 3.2 |
| Vegetable oils | 0.8 |
| Vegetables, fruits & juices | 5 |
| Wine & vinegar | 1.5 |
Methane correction factors by pathway
MCF is the single most consequential wastewater parameter: the same organic load emits nothing in a well-managed aerobic plant (MCF = 0) but up to 80% of its methane potential in an anaerobic lagoon or reactor (MCF = 0.8).
| Treatment / discharge pathway | MCF (fraction) |
|---|---|
| Centralised aerobic plant — well managed | 0 |
| Centralised aerobic plant — overloaded | 0.3 |
| Anaerobic digester (sludge) | 0.8 |
| Anaerobic reactor (e.g. UASB) | 0.8 |
| Anaerobic shallow lagoon (<2 m) | 0.2 |
| Anaerobic deep lagoon (≥2 m) | 0.8 |
| Septic system | 0.5 |
| Dry latrine — small household | 0.1 |
| Dry latrine — communal / many users | 0.5 |
| Wet latrine / flush to open drain | 0.7 |
| Untreated — flowing sewer (open/closed) | 0 |
| Untreated — stagnant sewer | 0.5 |
| Untreated — discharge to sea, river or lake | 0.1 |
| Treatment / discharge system | MCF (fraction) |
|---|---|
| Aerobic treatment plant — well managed | 0 |
| Aerobic treatment plant — overloaded | 0.3 |
| Anaerobic digester (sludge) | 0.8 |
| Anaerobic reactor | 0.8 |
| Anaerobic shallow lagoon (<2 m) | 0.2 |
| Anaerobic deep lagoon (≥2 m) | 0.8 |
| Untreated — discharge to sea, river or lake | 0.1 |
Effluent nitrous oxide
Direct N₂O from nitrogen in treated effluent uses a single default emission factor; the associated nitrogen load is built from per-capita protein consumption and a set of adjustment factors.
| Parameter | Value | Unit |
|---|---|---|
| Effluent N₂O emission factor (EFeffluent) | 0.005 | kg N₂O-N / kg N |
| Advanced centralised plant (nitrification/denitrification) | 3.2 | g N₂O / person / yr |
| Nitrogen in protein (FNPR) | 0.16 | kg N / kg protein |
| Industrial & commercial co-discharge (FIND-COM) | 1.25 | multiplier |
| Non-consumed protein — without garbage disposal (FNON-CON) | 1.1 | multiplier |
| Non-consumed protein — with garbage disposal (FNON-CON) | 1.4 | multiplier |
Composting & anaerobic digestion
Aerobic composting and controlled anaerobic digestion of organic waste release small quantities of CH₄ and N₂O directly. Because moisture content varies widely, IPCC publishes each factor on both a dry- and wet-weight basis — use the basis that matches how the treated tonnage is measured.
| Treatment & gas | Dry-weight basis | Wet-weight basis | Unit |
|---|---|---|---|
| Composting — CH₄ | 10 | 4 | g / kg waste |
| Composting — N₂O | 0.6 | 0.24 | g / kg waste |
| Anaerobic digestion — CH₄ | 2 | 0.8 | g / kg waste |
| Anaerobic digestion — N₂O | 0 | 0 | g / kg waste |
Anaerobic digestion CH₄ is emitted from unintentional leakage during digestion and biogas handling; the flared / fully-closed pathway (biogas fully combusted or captured) has an emission factor of 0 g CH₄ / kg. N₂O emissions from anaerobic digestion are negligible (default 0). Composting values assume no gas capture.
Application — formulas & worked examples
Landfill methane (FOD, simplified single-year decay)
DDOCm = W × DOC × DOCf × MCF
CH₄ generated (this year) = DDOCm,decomposed × F × 16/12
CH₄ emitted = (CH₄ generated − recovered) × (1 − OX)
Worked example. 1,000 t of paper & cardboard to a managed anaerobic landfill in a boreal/temperate wet climate. DOC = 0.4, DOCf = 0.5, MCF = 1.0 → decomposable carbon DDOCm = 1,000 × 0.4 × 0.5 × 1.0 = 200 t C. With k = 0.06 yr−1 the fraction decomposing in year 1 is (1 − e−0.06) ≈ 0.058, i.e. ≈11.6 t C. Methane generated ≈ 11.6 × F(0.5) × 16/12 ≈ 7.7 t CH₄; with no gas capture and an uncovered site (OX = 0) all of it is emitted. The remaining carbon decays over subsequent years — which is precisely why a single year-one factor understates lifetime landfill emissions.
Incineration fossil CO₂
CO₂ = Σi ( W × WFi × dmi × CCi × FCFi × OFi ) × 44/12
Worked example. 1 t of MSW that is 12% plastics by wet mass, incinerated in a controlled plant (OF = 1). Plastics: dm = 1.0, CC = 0.75, FCF = 1.0. Fossil carbon from the plastics fraction = 1,000 × 0.12 × 1.0 × 0.75 × 1.0 = 90 kg C → 90 × 44/12 ≈ 330 kg fossil CO₂. The food, paper and wood carbon in the same tonne is biogenic (FCF = 0) and is reported as a memo item, not in the Scope 1 total.
Wastewater methane
CH₄ = ( TOW − S ) × B₀ × MCF − R
where TOW is total organics (kg BOD or COD), S is sludge removed, R is recovered CH₄.
Worked example. A brewery discharges 10,000 m³ of untreated effluent to an anaerobic deep lagoon. COD = 2.9 kg/m³ → TOW = 29,000 kg COD. With B₀ = 0.25 kg CH₄/kg COD and MCF = 0.8, CH₄ = 29,000 × 0.25 × 0.8 = 5,800 kg CH₄. The same load in a well-managed aerobic plant (MCF = 0) would emit essentially zero — the treatment pathway, not the load alone, drives the result.
Every factor on this page is a mass of CH₄, N₂O or CO₂ — not CO₂e. Convert to CO₂e only at the end, using an explicit GWP basis. Under IPCC AR6 GWP-100, biogenic CH₄ is 27.9 and N₂O is 273; DEFRA-based UK reporting still uses AR5 (CH₄ 28, N₂O 265). Mixing a GWP basis across an inventory, or reporting waste already in CO₂e without stating the basis, is a common assurance finding.
Framework requirements
These IPCC 2006 factors are the default methodology accepted across corporate and national GHG frameworks for the waste sector. Where waste is disposed of by a third party, corporate reporters place it in Scope 3 Category 5 (waste generated in operations); on-site treatment (an owned incinerator, landfill or wastewater plant) is Scope 1.
| Framework | Where waste sits | Factor basis |
|---|---|---|
| GHG Protocol Corporate Standard | Scope 1 (owned treatment) / Scope 3 Cat. 5 (outsourced) | IPCC methods; waste-specific factors from national or IPCC defaults |
| IPCC National GHG Inventories | Waste sector (CRF sector 5) | These Vol.5 defaults are the Tier 1 method |
| ISO 14064-1 | Direct (Cat. 1) / Indirect from products (Cat. 4) | Recognised published factors — IPCC defaults qualify |
| CSRD / ESRS E1 | Gross Scope 1 & Scope 3 | Latest IPCC values; GWP basis AR6 |
Common reporting errors
- Applying a single “CO₂e per tonne of waste” factor across routes. Landfill, incineration and recycling have fundamentally different emission mechanisms. A blended factor is defensible only for a screening estimate, never for an assured inventory.
- Booking landfill methane in the disposal year. The FOD model spreads emissions over decades. A year-one factor overstates the current year for a new site and understates it for a mature one.
- Counting biogenic CO₂ in the Scope 1 total. Food, paper, wood and garden-waste CO₂ is biogenic and reported as a memo item — only the associated CH₄ and N₂O, and the fossil CO₂ fraction of incinerated waste, enter the headline total.
- Ignoring the methane correction factor. MCF ranges from 0 (well-managed aerobic) to 1.0 (managed anaerobic landfill) / 0.8 (anaerobic wastewater). Omitting it, or defaulting to 1.0, can inflate or deflate the result several-fold.
- Using the wrong weight basis. DOC and incineration parameters are wet-weight; composting and AD factors come on both dry and wet bases. Multiplying a wet tonnage by a dry-basis factor (or vice-versa) is a silent 2–3× error.
- Confusing BOD and COD in wastewater. Domestic load is BOD (B₀ = 0.6 kg CH₄/kg BOD); industrial load is COD (B₀ = 0.25 kg CH₄/kg COD). They are not interchangeable and use different B₀ values.
- Reporting waste already in CO₂e without disclosing the GWP basis. AR5 and AR6 give different CH₄ and N₂O multipliers; the basis must be stated in the methodology.
- Treating open burning as ordinary incineration. Uncontrolled open burning has far higher CH₄ (6,500 g/t) and N₂O and a much lower oxidation factor (0.58) than a controlled plant.
Methodology, boundaries & uncertainty
What this dataset is. The complete Tier 1 default parameter set from IPCC 2006 Guidelines Vol.5, as implemented in the GreenCalculus MasterBrain. Every value is reproduced at its published precision (0.065, not 0.07) and carries the originating IPCC chapter, section or table reference in the source note.
Rounding policy. Values are frozen exactly as published by IPCC. No rounding, unit re-basing or aggregation has been applied. Where IPCC gives a value on a specific basis (wet vs dry weight, per Gg vs per t), that basis is stated in the column header or unit.
What is excluded. This is the Tier 1 default set. It does not include country-specific (Tier 2) measured parameters, plant-specific continuous-emission-monitoring data (Tier 3), the 2019 Refinement updates, or downstream recovery/flaring credits — those are applied at calculation time, not stored as defaults. Recovered or flared gas (R in the equations above) is subtracted by the reporter, not by these factors.
Uncertainty. IPCC assigns wide uncertainty to Tier 1 waste defaults — typically ±30 to ±100% on individual parameters, and larger still on landfill k and MCF where site conditions vary. These defaults are appropriate for screening, corporate Scope 3 estimation and national Tier 1 inventories; site-specific measurement is expected where waste is a material part of the footprint.
Geographic applicability. DOC, carbon-content and technology factors are global defaults. Climate-dependent parameters (landfill k) are indexed by climate zone; wastewater BOD-per-capita is indexed by country/region. Use the row matching the physical location of the treatment.
Implementation & provenance chain
Every number on this page traces through a single, auditable chain:
- Primary source — IPCC 2006 Guidelines for National Greenhouse Gas Inventories, Volume 5 (Waste), Chapters 2–6, with the specific table/section cited per row.
- MasterBrain — each factor is curated into the GreenCalculus data layer under a stable
waste.*key with its source reference, unit and GHG scope/category; current version v2026.203 (2026-09-22). - REST & CSV — the
/waste-factorsendpoint projects those rows as machine-readable JSON; the CSV button below serves the identical set. - Calculators — GreenCalculus waste and event tools read the same keys at runtime, so a published inventory and this reference page can never diverge.
- Update plan — static reference; revalued only on a new IPCC refinement to Vol.5. Any change is logged in the version history and bumps the dataset version.
Data access — REST API & CSV
The full 176-row dataset is available as a machine-readable REST endpoint and as a flat CSV download. Both serve the same rows shown in the tables above, versioned by MasterBrain edition and citable.
Cache-Control: max-age=3600; X-GC-Version header signals dataset updates. /wp-json/greencalculus/v1/waste-factors
Click to generate ↓
Citation guidance
If you use this dataset in a published tool, report or academic work, cite the IPCC primary source. The GreenCalculus compilation reference is optional but appreciated.
IPCC (2006). 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 5: Waste. Prepared by the National Greenhouse Gas Inventories Programme, Eggleston H.S., Buendia L., Miwa K., Ngara T. and Tanabe K. (eds). IGES, Japan.
IPCC 2006 Guidelines primary citation
Cite this dataset (GreenCalculus compilation). A versioned, machine-readable snapshot of these factors is archived on Zenodo with a citable DOI:
Say, Jeremiah (2026). Waste treatment & disposal emission factors — IPCC 2006 Vol.5 (machine-readable) (v2026.59). GreenCalculus. Zenodo. https://doi.org/10.5281/zenodo.21455403
GreenCalculus dataset DOI
Frequently asked questions
Because the four waste routes emit by completely different mechanisms. Landfill releases methane slowly over decades via first-order decay; incineration releases fossil CO₂ scaled by the plastic and synthetic content of the waste; wastewater releases methane in proportion to organic load and how anaerobically it is handled. A single blended factor hides all of that and cannot be reproduced by an assurer. Blended factors are acceptable only for an early screening estimate; a reportable inventory applies the route-specific IPCC parameters on this page.
No. IPCC uses a first-order decay (FOD) model. Waste deposited this year keeps generating methane for decades as its degradable organic carbon breaks down, at a rate set by the decay constant k for the local climate. Methane generated in any reporting year is the sum of decay from all prior years’ deposits. That is why a new landfill’s year-one emissions are small and a mature or recently-closed site can emit heavily long after it stops accepting waste. The DOC, DOCf, MCF, k and OX parameters on this page are the full input set.
Biogenic CO₂ from waste (food, paper, wood, garden waste) is reported as a memo item and does not enter the Scope 1 total, because that carbon is part of the short-term biological cycle. You do report the CH₄ and N₂O from that same biogenic material, and you report the fossil CO₂ fraction of incinerated waste — plastics, synthetic rubber and textiles, and the fossil share of mixed streams. The fossil-carbon-fraction (FCF) column in the incineration tables isolates exactly that reportable CO₂.
It depends on who operates the treatment. If your organisation owns and operates the landfill, incinerator or wastewater plant, the emissions are Scope 1 (direct). If a third party treats waste your operations generate, it is Scope 3 Category 5 (waste generated in operations). The same IPCC factors apply in both cases; only the inventory boundary changes.
MCF is the fraction of the theoretical methane potential that is actually realised, given how anaerobic the site or system is. A managed, capped landfill is fully anaerobic (MCF = 1.0); a shallow unmanaged dump is largely aerobic (0.4). In wastewater, a well-managed aerobic plant has MCF = 0 while an anaerobic lagoon or reactor is 0.8. Because it multiplies the whole methane term, choosing the wrong MCF — or omitting it — is one of the largest single sources of error in a waste inventory.
Use the basis that matches how you measured the treated tonnage. IPCC publishes composting and anaerobic-digestion factors on both a dry- and wet-weight basis precisely because moisture content varies. If your throughput is recorded as wet mass (the usual case), use the wet-weight factor. Applying a dry-weight factor to a wet tonnage overstates emissions by roughly the inverse of the dry-matter fraction — often 2–3×.
Every factor on this page is a mass of gas, not CO₂e — apply GWP as the final step and disclose the basis. Under IPCC AR6 GWP-100, biogenic methane is 27.9 and nitrous oxide is 273. UK reporting built on DEFRA factors still uses AR5 (methane 28, N₂O 265). See the IPCC AR6 GWP values dataset for the full set and the framework requirements for each.
They are the IPCC 2006 Guidelines Vol.5 Tier 1 defaults — the internationally-used baseline for waste-sector inventories. They are stable and change only on a formal IPCC refinement to the waste volume. GreenCalculus revalues the MasterBrain within 30 days of any such refinement, logs it in the version history on this page, and bumps the dataset version. The 2019 IPCC Refinement updated some energy and AFOLU factors but the core Vol.5 waste defaults shown here remain in force.
Version history
| Version | Date | MasterBrain | Summary |
|---|---|---|---|
| 1.0 | 2026-07-20 | v2026.59 | Initial publication. Complete IPCC 2006 Vol.5 waste dataset (176 parameters): landfill FOD, incineration & open burning, domestic & industrial wastewater, composting & anaerobic digestion. Formulas, worked examples, framework mapping, 8-item FAQ, REST + CSV access. |
Put these factors to work
GreenCalculus calculators run on the exact dataset on this page — audit-grade outputs carry the source citation, GHG scope/category and MasterBrain version an ISO 14064-3 verifier or CSRD assurance practitioner expects.