Emission factors · SG Sustainability Hub

Year	kgCO2/kWh
2024	0.402
2023	0.412
2022	0.417
2019	0.409

Carbon pricing

Factor	Value	Unit	Scope	Year	GWP	Source
Singapore carbon tax rate (a price, not an emission factor) Statutory rate This is what a tonne costs, not what an activity emits - it is listed here because it is the number every Singapore emissions calculation eventually runs into. S$45 per tonne of CO2e applies for 2026 and 2027 (effective 1 Jan 2026), up from S$25 in 2024-2025 and S$5 in 2019-2023, 'with a view to reaching S$50-80/tCO2e by 2030'. It applies to facilities that directly emit at least 25,000 tCO2e a year, covering all seven Kyoto greenhouse gas families and roughly 70% of Singapore's emissions (about 80% once fuel excise duties on transport fuels are counted). Two things that soften the headline rate: up to 5% of taxable emissions may be surrendered as eligible International Carbon Credits instead of cash, and emissions-intensive trade-exposed facilities receive transitory allowances under the Transition Framework - so the effective price per tonne varies by facility. A separate, lower threshold of 2,000 tCO2e triggers annual reporting without tax.	45	SGD/tCO2e	Scope 1	2026	AR5	EMA / NCCS (Singapore grid) NCCS, Carbon Tax

Cross-cutting

Factor	Value	Unit	Scope	Year	GWP	Source
Methane (CH4), non-fossil - global warming potential, AR5 AR5, Singapore statutory basis MANDATORY for Singapore carbon tax, and the right value for methane released by BURNING fuel or from biological sources such as food waste and wastewater. Singapore's law states a single figure of 28 with no fossil/non-fossil split, so if you apply the fossil variant instead you must say so. The UK's 2026 conversion factors also still use 28.	28	kgCO2e/kg	n/a	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule; GHG...
Nitrous oxide (N2O) - global warming potential, AR5 AR5, Singapore statutory basis MANDATORY for Singapore carbon tax. Nitrous oxide comes mostly from combustion and from waste and wastewater treatment. The older AR4 value is 298 and the newer AR6 value is 273, so a legacy tool can be 12% out on this gas alone. The UK's 2026 set also uses 265.	265	kgCO2e/kg	n/a	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule; GHG...
Carbon dioxide (CO2) - global warming potential, 100-year Reference gas The yardstick. Every other gas is expressed as the amount of carbon dioxide that would cause the same warming over 100 years, so CO2 is 1 by definition under every IPCC assessment report. The choice of report only matters for the other gases.	1	kgCO2e/kg	n/a	2024	AR4 / AR5 / AR6	Carbon Pricing Act (Singapore law) GHG Protocol, IPCC Global Warming Potential...
Nitrogen trifluoride (NF3) - global warming potential, AR5 AR5, Singapore statutory basis MANDATORY for Singapore carbon tax and highly material to Singapore's semiconductor and flat-panel-display industry, where NF3 is used to clean chamber walls. Singapore's own national inventory uses the same value. AR4 value 17,200; AR6 value 17,400. Historical note: the 2004 GHG Protocol Corporate Standard covered six gases and did not include NF3 - it was added by a 2013 amendment, which is why some older tools omit it entirely.	16,100	kgCO2e/kg	n/a	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule; GHG...
Sulphur hexafluoride (SF6) - global warming potential, AR5 AR5, Singapore statutory basis MANDATORY for Singapore carbon tax, and the reason electrical switchgear matters so much: one leaked kilogram equals 23.5 tonnes of CO2e. NEA's Version 4 guidance is clear that you must count both the top-up quantity AND leakage during maintenance and servicing, not just one of them. AR4 value 22,800.	23,500	kgCO2e/kg	n/a	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule; GHG...
Methane (CH4), fossil - global warming potential, AR5 AR5, fossil-source variant THE MOST COMMONLY MISSED DISTINCTION IN METHANE ACCOUNTING. Methane that leaks out of oil and gas systems or coal mines is worth more than methane from biological sources, because burning it would eventually have produced fossil CO2 as well. The GHG Protocol is explicit: 'The Methane - fossil GWP value should be used for methane emissions from fossil fuel fugitive emission sources (e.g., oil and gas systems, coal mining).' Note that the fossil/non-fossil split is NOT an AR6 invention - it exists in the AR5 column too, at 30. Using 28 where 30 belongs understates the figure by about 7%. Singapore's Carbon Pricing Act names only 28, so state your basis.	30	kgCO2e/kg	n/a	2024	AR5	GHG Protocol / IPCC GHG Protocol, IPCC Global Warming Potential...
Methane (CH4), fossil - global warming potential, AR6 AR6, fossil-source variant Use this for methane that escapes from oil and gas systems, pipelines or coal mines - including the upstream gas leakage behind Singapore's electricity supply. It is the AR6 counterpart of the AR5 fossil value of 30.	29.8	kgCO2e/kg	n/a	2024	AR6	GHG Protocol / IPCC GHG Protocol, IPCC Global Warming Potential...
Methane (CH4), non-fossil - global warming potential, AR6 AR6, latest IPCC basis The current IPCC value for methane from biological sources and from fuel combustion. HERE IS THE TENSION A SINGAPORE REPORTER HAS TO MANAGE: the GHG Protocol says 'the use of the latest values (AR6) is recommended', and IFRS S2 requires the values 'from the latest IPCC assessment available at the reporting date' - but Singapore's Carbon Pricing Act mandates the older AR5 value of 28 for the tax return. The same company can legitimately need both, in different documents. Always disclose which assessment report you used.	27	kgCO2e/kg	n/a	2024	AR6	GHG Protocol / IPCC GHG Protocol, IPCC Global Warming Potential...
Nitrogen trifluoride (NF3) - global warming potential, AR6 AR6, latest IPCC basis Current IPCC value, about 8% above the AR5 value that Singapore's carbon tax and national inventory use. Material for semiconductor fabrication, where NF3 volumes are significant.	17,400	kgCO2e/kg	n/a	2024	AR6	GHG Protocol / IPCC GHG Protocol, IPCC Global Warming Potential...
Nitrous oxide (N2O) - global warming potential, AR6 AR6, latest IPCC basis Current IPCC value, 3% above the AR5 value Singapore's carbon tax requires. For a facility whose emissions are mostly carbon dioxide this difference is immaterial; for a wastewater or agriculture-linked operation it is not.	273	kgCO2e/kg	n/a	2024	AR6	GHG Protocol / IPCC GHG Protocol, IPCC Global Warming Potential...
Sulphur hexafluoride (SF6) - global warming potential, AR6 AR6, latest IPCC basis As published in the GHG Protocol's consolidated table. BE AWARE OF A LIVE DISCREPANCY: a figure of 25,200 is widely cited from the IPCC AR6 report itself, probably because it includes climate-carbon-cycle feedbacks while the GHG Protocol figure does not. We could not open the IPCC chapter to settle it, so the 25,200 variant is not published here. For Singapore statutory reporting the question does not arise - use the AR5 value of 23,500.	24,300	kgCO2e/kg	n/a	2024	AR6	GHG Protocol / IPCC GHG Protocol, IPCC Global Warming Potential...

Electricity

Factor	Value	Unit	Scope	Year	GWP	Source
Singapore Grid Emission Factor (GEF), 2024 Location-based Scope 2 The single most-used number in Singapore carbon accounting: multiply the kilowatt-hours (kWh) you bought from the grid by this figure to get your location-based Scope 2 emissions. 2024 is the newest published year as at 19 Sep 2026 - the Energy Market Authority (EMA) publishes the Grid Emission Factor (GEF) once a year in Singapore Energy Statistics (SES), and the SES 2025 edition (carrying 2024 data) is still current. Do not take a 2025 figure from a secondary source. WATCH THE UNIT: this is kgCO2 per kWh, NOT kgCO2e. It covers carbon dioxide only; methane (CH4) and nitrous oxide (N2O) from generation are excluded, so a complete CO2e figure would be slightly higher and the exclusion has to be disclosed. EMA's prose says 'per MWh' while the published values are per kWh - copy the number, not the words, or you are out by a factor of 1,000. EMA attributes the fall from 0.412 in 2023 to a higher solar share and cleaner generation. This is a location-based factor; a market-based figure needs retired renewable energy certificates, and Singapore publishes no residual-mix factor to pair with them.	0.402	kgCO2/kWh	Scope 2	2024	—	EMA / NCCS (Singapore grid) NCCS (National Climate Change Secretariat),...
Singapore Upstream Fugitive Methane Emission Factor (MEF), 2020 Five-plant Build Margin set, not a grid average READ THE DENOMINATOR BEFORE USING THIS. It is tempting to multiply your whole electricity consumption by this number and book the result as Scope 3 - that is wrong. EMA defines the MEF as the average methane emitted per unit of net electricity generation BY THE SAME SET OF FIVE POWER PLANTS THAT DEFINE THE BUILD MARGIN. It is a five-plant project-baseline construct, not a grid average, so applying it to grid-wide activity data mismatches the top and bottom of the fraction. SECOND TRAP: the unit is kilograms of METHANE, not CO2e. Converting needs a global warming potential (GWP), and because this is leakage from fossil gas the correct choice is the FOSSIL methane GWP (AR5: 30; AR6: 29.8), not the 28 that Singapore's Carbon Pricing Act states for methane generally - a roughly 7% difference. The published series stops at 2020. A 2024 value of 0.00205 circulates in secondary commentary; it matches no published year and is not reproduced here.	0.00212	kgCH4/kWh	n/a	2020	—	EMA / NCCS (Singapore grid) EMA via data.gov.sg, Electricity Grid...
Singapore Average Operating Margin (OM), 2020 - historical archive Historical series (frozen) A DIFFERENT SERIES FROM THE GEF ABOVE - do not mix the two. The Average Operating Margin (OM) is EMA's older published series, and it is frozen: it runs 2005-2020 and was last refreshed on 6 Jun 2024. The modern GEF is defined more broadly - EMA describes it as covering 'all grid-connected power units', including main producers such as combined-cycle and waste-to-energy plants plus autoproducers such as embedded co-generation and solar - whereas the OM excludes autoproducers and solar. The two therefore do not agree year for year. Use this only for historical trend work, never as a current-year factor: any data pipeline still pointed at this dataset is quietly serving a 2020 number. Exact dataset value is 0.4080. The attached series is the published OM archive (selected years).	0.408	kgCO2/kWh	Scope 2	2020	—	EMA / NCCS (Singapore grid) EMA (Energy Market Authority) via...
Singapore Grid Emission Factor (GEF), 2019 Location-based Scope 2 A popular base year (the last full pre-COVID year). NCCS states the GEF 'has fallen from 0.409 kgCO2/kWh in 2019 to 0.402 kgCO2/kWh in 2024' - about 1.7% over five years, which is what a roughly 94% natural-gas grid looks like. PRECISION WARNING: EMA's older machine-readable archive gives 0.4085 for the same year on the Operating Margin basis. Pick one precision, cite its vintage and stick to it, or your 2019 comparative will not tie between documents.	0.409	kgCO2/kWh	Scope 2	2019	—	EMA / NCCS (Singapore grid) NCCS, Power page, restating EMA Singapore...
Singapore Grid Emission Factor (GEF), 2022 Location-based Scope 2 The recent peak. The NCCS chart is labelled 'peaking at 0.417 in 2022 then dropping to 0.402 in 2024'. Useful when explaining to a board why a location-based Scope 2 number can move against the company with no change in behaviour at all - the grid changed, not the office. The 2020 and 2021 GEF values could not be confirmed against any primary source, so they are deliberately absent from this site rather than guessed.	0.417	kgCO2/kWh	Scope 2	2022	—	EMA / NCCS (Singapore grid) NCCS, Power page, restating EMA Singapore...
Singapore Grid Emission Factor (GEF), 2023 Location-based Scope 2 Prior-year comparative, in EMA's own words: the GEF 'decreased from 0.412 kg CO2/kWh in 2023 to 0.402 kg CO2/kWh in 2024'. Use the factor for the year you are reporting; do not restate an earlier year with a newer factor unless your base-year recalculation policy requires it. CO2 only, not CO2e. CITATION NOTE: the link goes to the NCCS Power page because EMA's own Chapter 2 page is JavaScript-rendered and returns nothing to a plain fetcher. The NCCS page itself states only 0.409 (2019), 0.417 (2022) and 0.402 (2024); the 0.412 for 2023 comes from EMA's Singapore Energy Statistics narrative, so verify it there rather than on the linked page.	0.412	kgCO2/kWh	Scope 2	2023	—	EMA / NCCS (Singapore grid) EMA, Singapore Energy Statistics 2025,...
Singapore Build Margin (BM) Emission Factor, 2020 Project baseline, not corporate reporting NOT A CORPORATE SCOPE 2 FACTOR. The Build Margin measures average CO2 per unit of net generation by 'the most recently built five power plants' (EMA glossary). It exists for project-baseline work - Clean Development Mechanism (CDM) and Paris Agreement Article 6 style crediting - where the question is what NEW capacity emits. It is listed here mainly so that preparers and auditors can recognise it and reject it when a tool or a consultant offers it as a Scope 2 factor. 2020 is the last year EMA publishes. BEWARE the near-collision of digits: Build Margin 0.4022 (2020) and Grid Emission Factor 0.402 (2024) look almost identical but are different metrics for different years. A widely circulated 0.394 'Build Margin 2023' is in fact the 2015 value (0.3941) with the wrong year attached, and a 0.389 'Build Margin 2024' sits below every value EMA has ever published; neither is reproduced here.	0.4022	kgCO2/kWh	n/a	2020	—	EMA / NCCS (Singapore grid) EMA via data.gov.sg, Electricity Grid...

Mobile Combustion

Factor	Value	Unit	Scope	Year	GWP	Source
Motor gasoline (petrol) - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Petrol for company-owned vehicles. Net calorific basis; NEA default NCV 44.3 GJ per tonne (3% uncertainty); CO2 uncertainty 4%. Most fleet records are in litres, not gigajoules - if so, use the per-litre fallback factor and disclose the source.	69.3	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Diesel (100% mineral) per litre (UK fallback) Volume-metered fuel The everyday fleet factor: litres of diesel on the fuel card times this number. IMPORTANT: use the '100% mineral diesel' row for Singapore, NOT the 'average biofuel blend' row (2.58354 kgCO2e per litre), which reflects a UK biofuel mandate that Singapore pump diesel does not share. Same file also gives 3203.91143 kgCO2e per tonne. Where you know the energy content instead, NEA's 74.1 kgCO2/GJ is the Singapore-official route.	2.66155	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Petrol (100% mineral) per litre (UK fallback) Volume-metered fuel Use the '100% mineral petrol' row for Singapore. The 'average biofuel blend' row (2.075 kgCO2e per litre) is UK-specific and would understate a Singapore fleet by about 12%. Same file also gives 3154.08213 kgCO2e per tonne.	2.35372	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Marine fuel oil (HFO/VLSFO) per tonne (UK fallback) Marine fuel Heavy and very-low-sulphur fuel oil burned on board, counted tank-to-wake (what comes out of the funnel, not the full supply chain). Same file also gives 3.10202 kgCO2e per litre. Commonly quoted IMO carbon factors for bunker fuels differ from these; they could not be confirmed against an IMO primary document in this research pass and are therefore not published here.	3,154.75334	kgCO2e/tonne	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Marine gas oil (MGO) per tonne (UK fallback) Marine fuel Relevant to harbour craft and bunkering in the Port of Singapore. Singapore's national inventory excludes international marine bunkers as a memo item, which is why no Singapore-issued bunker factor exists. Same file also gives 2.77139 kgCO2e per litre. If you also report under a shipping regime (IMO Data Collection System, EU Emissions Trading System, FuelEU Maritime) those regimes use their own carbon factors - reconcile before mixing the two sets.	3,245.30441	kgCO2e/tonne	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Jet kerosene (aviation turbine fuel) - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis For fuel burned in aircraft you own or operate. Net calorific basis; NEA default NCV 44.1 GJ per tonne; uncertainty 3%. National-accounting note: fuel uplifted in Singapore for international flights is reported as a memo item outside the national inventory, which is why there is no Singapore-issued factor for bought passenger flights - see the Travel rows for that.	71.5	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Aviation turbine fuel per litre (UK fallback) Own-aircraft fuel burn For fuel burned in aircraft you own or charter - that is Scope 1. Tickets you buy on someone else's aircraft are Scope 3 business travel and use the per-passenger-kilometre rows instead. Same file also gives 3178.3652 kgCO2e per tonne.	2.54269	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Compressed natural gas (CNG) per litre (UK fallback) Volume-metered fuel For vehicles running on compressed natural gas. Same file also gives 2507.72441 kgCO2e per tonne and 0.20199 kgCO2e per kWh on a net calorific basis. Singapore's national inventory treats transport CNG with the standard natural-gas factor.	0.43885	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...

Refrigerants

Factor	Value	Unit	Scope	Year	GWP	Source
R-410A - global warming potential (AR5, corporate reporting) Blend, AR5 basis The dominant refrigerant in Singapore split units and chillers, so for most air-conditioned buildings this is the biggest Scope 1 line after fuel. You report the kilograms that LEAKED or were topped up during the year, not the amount in the system. R-410A is a 50/50 blend of HFC-32 (677) and HFC-125 (3,170), which is where 1,923.5 - rounded to 1,924 - comes from. CAUTION: NEA's Kigali import-quota system uses a different number for the same gas (2,087.50, on the older AR4 basis). Always say which regime your figure belongs to.	1,924	kgCO2e/kg	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
R-134a (HFC-134a) - global warming potential (AR5, Singapore statutory) Pure gas, Carbon Pricing Act basis The value Singapore law requires for carbon tax. Common in vehicle air-conditioning and medium-temperature commercial refrigeration. Three different numbers exist for this one gas: 1,300 under the Carbon Pricing Act (AR5), 1,430 under NEA's Kigali HFC quota (AR4), and 1,530 in the GHG Protocol's AR6 table. Which one is right depends entirely on which regime you are reporting into - state it.	1,300	kgCO2e/kg	Scope 1	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule (AR5...
R-404A - global warming potential (AR5, corporate reporting) Blend, AR5 basis Supermarket and cold-chain refrigeration. One of the highest-impact refrigerants still in common use: a single leaked kilogram is worth nearly four tonnes of CO2e, which is why a modest leak in a cold room can dominate a retailer's Scope 1. NEA's Kigali quota uses 3,921.60 (AR4) for the same blend.	3,943	kgCO2e/kg	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
R-407C - global warming potential (AR5, corporate reporting) Blend, AR5 basis A common R-22 replacement in older Singapore chiller plant. Blend of HFC-32, HFC-125 and HFC-134a. NEA's Kigali quota uses 1,773.85 (AR4).	1,624	kgCO2e/kg	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
R-507A - global warming potential (AR5, corporate reporting) Blend, AR5 basis Low-temperature commercial refrigeration. Unusually, NEA's Kigali quota lists the same figure, 3,985, so the AR4 and AR5 bases agree here - which is not the case for most blends.	3,985	kgCO2e/kg	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
R-404A - global warming potential (AR4, NEA Kigali quota basis) Blend, NEA HFC quota basis Quota basis for cold-chain refrigerant R-404A. Confirmed against the circular: NEA's Annex 3 lists this blend explicitly.	3,921.6	kgCO2e/kg	Scope 1	2024	AR4	NEA (Singapore, official) NEA circular, HFC Phase-Down Management Plan, Annex 3
R-407C - global warming potential (AR4, NEA Kigali quota basis) Blend, NEA HFC quota basis Quota basis for R-407C, about 9% above the AR5 corporate-reporting figure. Confirmed against the circular: NEA's Annex 3 lists this blend explicitly.	1,773.85	kgCO2e/kg	Scope 1	2024	AR4	NEA (Singapore, official) NEA circular, HFC Phase-Down Management Plan, Annex 3
R-410A - global warming potential (AR4, NEA Kigali quota basis) Blend, NEA HFC quota basis Quota basis for Singapore's most common building refrigerant, about 8% above the AR5 figure used for corporate reporting. Confirmed against the circular: NEA's Annex 3 lists HFC-410A at 2087.50.	2,087.5	kgCO2e/kg	Scope 1	2024	AR4	NEA (Singapore, official) NEA circular, HFC Phase-Down Management Plan, Annex 3
R-513A - global warming potential (AR4, NEA Kigali quota basis) Blend, NEA HFC quota basis A lower-impact replacement for R-134a now appearing in Singapore chillers. The value is on the AR4 basis, because that is what NEA uses to size importers' HFC quotas - it is not the basis you would use for carbon tax. Other low-impact blends in the same annex: R-515A 386.40, R-515B 286.58, R-448A 1,385.80, R-449A 1,396.04.	629.2	kgCO2e/kg	Scope 1	2024	AR4	NEA (Singapore, official) NEA circular, HFC Phase-Down Management Plan, Annex 3
R-22 (HCFC-22) - global warming potential (AR5) Montreal Protocol product, not a Kyoto gas Still sitting in older Singapore chillers and split units. IMPORTANT STATUS POINT: R-22 is an ozone-depleting substance controlled under the Montreal Protocol, not one of the greenhouse gases covered by the Kyoto Protocol. It is outside the Carbon Pricing Act First Schedule and outside the emissions a company is REQUIRED to report in Scope 1 under the GHG Protocol Corporate Standard - but it is a potent warming agent, and the UK set classifies it as a 'non-Kyoto product' that may be disclosed separately. Best practice is to report it, clearly labelled as outside the required total. AR6 value 1,960; AR4 value 1,810.	1,760	kgCO2e/kg	n/a	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
HFC-23 - global warming potential (AR5, Singapore statutory) Pure gas, Carbon Pricing Act basis A very-high-impact gas, mainly an industrial by-product rather than a purchased refrigerant. NEA's Kigali quota uses 14,800 (AR4); the GHG Protocol AR6 table gives 14,600. The same First Schedule also lists HFC-125 at 3,170 and HFC-143a at 4,800 - the two components that make R-404A and R-507A so potent.	12,400	kgCO2e/kg	Scope 1	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule (AR5...
R-32 (HFC-32) - global warming potential (AR5, Singapore statutory) Pure gas, Carbon Pricing Act basis The lower-impact replacement being fitted in Singapore homes and light commercial split units as the Kigali phase-down bites - roughly a third of the warming impact of the R-410A it replaces, kilogram for kilogram. NEA's quota system uses 675 (AR4) and the GHG Protocol AR6 table gives 771.	677	kgCO2e/kg	Scope 1	2024	AR5	Carbon Pricing Act (Singapore law) Carbon Pricing Act 2018, First Schedule (AR5...
HFC-134a - global warming potential (AR4, NEA Kigali quota basis) Pure gas, NEA HFC quota basis The same gas as the Carbon Pricing Act row above, but 10% higher, because NEA's import quota system runs on the older AR4 basis while the carbon tax runs on AR5. Singapore ratified the Kigali Amendment to the Montreal Protocol on 1 Jun 2022 and began allocating HFC quotas on 1 Jan 2024. Use 1,430 only for quota paperwork; use 1,300 for carbon tax and corporate reporting.	1,430	kgCO2e/kg	Scope 1	2024	AR4	NEA (Singapore, official) NEA circular, HFC Phase-Down Management Plan, Annex 3
HFC-32 - global warming potential (AR4, NEA Kigali quota basis) Pure gas, NEA HFC quota basis Quota basis for R-32. Here the two regimes barely differ (675 on AR4 versus 677 on AR5), which is a useful reminder that the AR4/AR5 gap is large for some gases and trivial for others - you cannot assume either way.	675	kgCO2e/kg	Scope 1	2024	AR4	NEA (Singapore, official) NEA circular, HFC Phase-Down Management Plan, Annex 3

Stationary Combustion

Factor	Value	Unit	Scope	Year	GWP	Source
Gas/diesel oil (diesel) - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Covers diesel burned in standby generators, boilers and vehicles alike - Singapore's carbon tax rules use the same factor for stationary and mobile diesel. Net calorific basis; NEA default NCV 43.0 GJ per tonne. Uncertainty 2% on both the factor and the NCV. If you measure diesel in litres rather than energy, use the per-litre fallback factor listed under Mobile Combustion instead, and say which you used.	74.1	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Natural gas - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis The default factor Singapore carbon-tax reporters use for piped natural gas and regasified liquefied natural gas (LNG) alike. Energy in, emissions out: gigajoules (GJ) of fuel burned times this factor. It is on a NET calorific value (NCV, also called lower heating value) basis - NEA's default NCV for natural gas is 48.0 GJ per tonne. If your invoice is in mmBTU it is almost certainly on a GROSS calorific basis, and the conversion to net must be declared. Roughly 0.202 kgCO2 per kWh of fuel energy. Uncertainty: 4% on the factor, 4% on the NCV. This row is CO2 only; add the methane and nitrous oxide rows separately.	56.1	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA (National Environment Agency), GHG...
Town gas (gas works gas) - CO2 (Singapore country-specific) Singapore country-specific factor The one genuinely Singapore-specific fuel factor in NEA's table. Version 3 of the guidelines replaced the international default with the value used for Singapore's own national greenhouse gas inventory, derived from a local carbon content of about 15.2 tonnes of carbon per terajoule. Relevant to any site on City Energy piped town gas - kitchens, laundries, older industrial premises. Default net calorific value 38.7 GJ per tonne; about 0.2006 kgCO2 per kWh of fuel energy.	55.73	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Liquefied natural gas (LNG) per tonne (UK fallback) Mass-metered fuel Singapore imports liquefied natural gas through the SLNG terminal, but for carbon tax reporting the correct route is still NEA's 56.1 kgCO2/GJ applied to your own measured calorific value. Same file also gives 1.14791 kgCO2e per litre of liquid and 0.20434 kgCO2e per kWh (net calorific basis). Note this per-tonne value is identical to the '100% mineral blend' natural gas per-tonne row, so do not double-count the two as different fuels.	2,536.85441	kgCO2e/tonne	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Natural gas - CH4 (NEA Tier 1 default) NEA Tier 1 default Equivalent to 1 kg of methane per terajoule. Small, but Singapore's carbon tax covers it, so it belongs in the calculation. Convert to CO2e with the statutory AR5 methane GWP of 28 (this is combustion methane, so the non-fossil value applies, not the fossil-leakage value of 30). Default uncertainty 50%.	0.001	kgCH4/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Natural gas - N2O (NEA Tier 1 default) NEA Tier 1 default Equivalent to 0.1 kg of nitrous oxide per terajoule. Tiny in mass but each kilogram counts as 265 kg of CO2e under Singapore's statutory AR5 basis, so do not round it away without checking materiality. Default uncertainty 50%.	0.0001	kgN2O/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Liquefied petroleum gas (LPG) - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Bottled gas for kitchens, forklifts and small burners. Net calorific basis; NEA default NCV 47.3 GJ per tonne (8% uncertainty); CO2 uncertainty 3%.	63.1	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Other bituminous coal - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Also the factor used for coal in Singapore's national inventory. Net calorific basis; NEA default NCV 25.8 GJ per tonne, with 28% uncertainty because coal quality varies so much.	94.6	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Other kerosene - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Non-aviation kerosene (heating and process use). Net calorific basis; NEA default NCV 43.8 GJ per tonne.	71.9	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Petroleum coke - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis One of the most carbon-intensive fuels per unit of energy. Net calorific basis; NEA default NCV 32.5 GJ per tonne with a wide 19% uncertainty; CO2 uncertainty 17%. Where the numbers are this uncertain, a site-specific measured factor is worth the effort.	97.5	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Refinery gas - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Self-produced gas burned on refinery and petrochemical sites - highly relevant on Jurong Island, where several of Singapore's largest taxable facilities sit. Net calorific basis; NEA default NCV 49.5 GJ per tonne.	57.6	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Residual fuel oil (heavy fuel oil) - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis Heavy industrial boiler fuel. Net calorific basis; NEA default NCV 40.4 GJ per tonne; CO2 uncertainty 2%.	77.4	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Any gaseous fuel - CH4 (NEA Tier 1 default) User-specified fuel, by physical state Default methane factor for any gaseous fuel not separately listed by NEA. Pair with the gaseous-fuel N2O row.	0.001	kgCH4/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Any gaseous fuel - N2O (NEA Tier 1 default) User-specified fuel, by physical state The smallest of the three nitrous oxide defaults, which is exactly why applying it to solid or liquid fuels by mistake understates emissions so badly.	0.0001	kgN2O/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Any liquid fuel - CH4 (NEA Tier 1 default) User-specified fuel, by physical state Default methane factor for any liquid fuel not separately listed by NEA. Pair it with the liquid-fuel N2O row, which is a different number.	0.001	kgCH4/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Any liquid fuel - N2O (NEA Tier 1 default) User-specified fuel, by physical state Six times the gaseous-fuel value, and six times larger than the 0.001 that appears when a table collapses methane and nitrous oxide together. NEA itself corrected this number once, from 0.0015 down to 0.0006 in Version 2 of the guidelines - so do not work from a pre-2020 copy of the tables.	0.0006	kgN2O/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Any solid fuel - CH4 (NEA Tier 1 default) User-specified fuel, by physical state For a fuel that is not in NEA's named list: pick the row that matches its physical state. The methane factor happens to be the same 0.001 for solid, liquid and gaseous fuels - the nitrous oxide factor is NOT, so never treat this pair as one number. See the matching N2O row.	0.001	kgCH4/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Any solid fuel - N2O (NEA Tier 1 default) User-specified fuel, by physical state THE BIGGEST SINGLE ROUNDING TRAP IN NEA's TABLE 1. Solid fuels emit 15 times more nitrous oxide per gigajoule than gaseous fuels (0.0015 versus 0.0001) and 2.5 times more than liquid fuels. Tables that collapse 'CH4 / N2O' into one figure of 0.001 understate solid-fuel N2O by a factor of 15. Multiply by the statutory AR5 N2O global warming potential of 265 to reach CO2e. Default uncertainty 50%.	0.0015	kgN2O/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Fuel oil per litre (UK fallback) Volume-metered fuel Heavy fuel oil measured by volume. Same file also gives 3228.89019 kgCO2e per tonne and 0.28523 kgCO2e per kWh (net calorific basis).	3.17492	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Gas oil per litre (UK fallback) Volume-metered fuel Typical for standby generators, site plant and off-road equipment. Same file also gives 3226.57859 kgCO2e per tonne.	2.75541	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
LPG per litre (UK fallback) Volume-metered fuel Use where LPG is bought by volume rather than by energy content. Same file also gives 2939.36095 kgCO2e per tonne and 0.23032 kgCO2e per kWh (net calorific basis).	1.55713	kgCO2e/litre	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Natural gas per cubic metre (UK fallback) Volume-metered fuel Use only when your meter reads cubic metres and no Singapore factor is available - for carbon tax reporting, NEA's 56.1 kgCO2/GJ with your own calorific value is the correct route. Unlike the NEA factor this one is a full CO2e figure (carbon dioxide, methane and nitrous oxide combined, on the AR5 basis). It reflects UK pipeline gas composition. Per-kWh equivalents in the same file: 0.20199 on a net calorific basis, 0.18231 on a gross basis. Download the 'flat-format-revised' spreadsheet issued 31 Jul 2026, not the original June file, which reported some missing values as zero.	2.02633	kgCO2e/m3	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ (Department for Energy Security and...
Natural gas, 100% mineral blend, per cubic metre (UK fallback) Volume-metered fuel A second, slightly higher natural-gas row that exists because UK grid gas contains a small share of biomethane while this one does not. A Singapore site running on regasified liquefied natural gas is closer to this blend than to the UK grid average. The important thing is not to mix the two rows within one inventory - pick one and say which.	2.04987	kgCO2e/m3	Scope 1	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...

Travel

Factor	Value	Unit	Scope	Year	GWP	Source
Air travel - international (neither end in the UK), average passenger, with radiative forcing Business travel - air The most defensible generic row for a Singapore-based company whose flights neither start nor end in the UK. 'With radiative forcing' means it includes the extra warming effect of emissions released at altitude; the same row without that uplift is 0.08420, and which one you choose changes the answer by 70%, so disclose it. Cabin class matters enormously: business class on the same row is 0.31656 and first class 0.43663. For a specific route the ICAO Carbon Emissions Calculator is the only internationally approved tool. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.14253	kgCO2e/passenger-km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Air travel - long-haul (to/from UK), economy, with radiative forcing Business travel - air Economy long-haul. DESNZ defines this row as long-haul to or from the UK, so the flight lengths behind it are UK-anchored, not Singapore-anchored. Without the radiative-forcing uplift, 0.06926. The cabin-class multipliers on this row are where the big numbers hide: premium economy 0.18726, business 0.33940, first 0.46814, all with radiative forcing - so one business-class return to Europe can outweigh a year of an employee's commuting. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.11704	kgCO2e/passenger-km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Air travel - short-haul (to/from UK), economy, with radiative forcing Business travel - air The closest structural analogue for regional flights such as Singapore to Kuala Lumpur, Bangkok or Hong Kong - but it is defined as short-haul to or from the UK, so the typical flight lengths behind it are European, not Southeast Asian. Without the radiative-forcing uplift the same row is 0.07435. For most Singapore reporters the international 'average passenger' row is the safer choice. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.12576	kgCO2e/passenger-km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Bus - average local bus (proxy for Singapore public bus) Business travel - land, proxy PROXY ONLY - UK fleet mix and UK occupancy. Comparators in the same file: local bus outside London 0.12552, London bus 0.06360, coach 0.03948. Singapore's public bus fleet is still diesel-dominated but electrifying under LTA's cleaner-energy targets (half the fleet by 2030, all of it by 2040), so any UK proxy will drift further out of alignment each year. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.10151	kgCO2e/passenger-km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Rail - light rail and tram (proxy for Singapore MRT) Business travel - land, proxy PROXY ONLY. An electric metro's footprint is essentially its electricity, so a UK factor carries UK grid intensity and UK occupancy - neither of which applies here. Singapore's grid is more carbon-intensive than most of the UK series, so this figure probably understates the MRT. Comparators in the same file: London Underground 0.01549, UK national rail 0.03092. If you use it, either scale it by the ratio of the Singapore grid factor to the UK grid factor and disclose the adjustment, or use a Singapore-specific factor if you have access to one. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.02121	kgCO2e/passenger-km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Taxi / private hire - regular taxi (proxy) Business travel - land, proxy PROXY ONLY - a UK taxi fleet. On a vehicle-kilometre basis rather than per passenger the same row is 0.20806. Singapore's taxi and private-hire fleet is increasingly hybrid and battery-electric, so this will overstate an electric ride: for an electric vehicle, work from measured kWh times the Singapore grid factor instead. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.14861	kgCO2e/passenger-km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Car - lower medium segment, petrol, per vehicle-km (proxy) Commuting and grey fleet, proxy NOTE THE DENOMINATOR: this is per VEHICLE-kilometre, not per passenger-kilometre, so do not multiply it by the number of people in the car. Used for employee commuting and for staff cars driven on company business. Diesel equivalent 0.14457; battery electric 0.02778 on the UK grid - for a Singapore electric vehicle, recompute as kWh per km times the Singapore grid factor. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. indicative	0.1601	kgCO2e/km	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
SMRT rail Scope 1+2 intensity, FY2024/25 (indicator, not an emission factor) Company-reported intensity DO NOT USE THIS AS AN MRT EMISSION FACTOR. SMRT reports 36 tonnes of CO2e per million passenger-kilometres (the same thing as 0.036 kg per passenger-km) for its RAIL business, and the table is footnoted 'Figures excluding TEL' - so the Thomson-East Coast Line is out, and so are SMRT's buses and taxis. It is NOT a group-wide number: SMRT Group's total Scope 1+2 for FY2024/25 was about 339,000 tCO2e against rail's 270,864 tCO2e. SMRT does not publish it for third parties to use. It is included here as a reality check: it tells you roughly where a genuine Singapore metro factor should sit, and confirms that a UK national-rail figure of 0.03092 is in the right neighbourhood for an electrified metro. SMRT's reported rail trend: 41 in FY2022/23, 38 restated for FY2023/24, 36 in FY2024/25. No Singapore agency publishes a per-passenger-kilometre factor for MRT, public bus, taxi or private hire. indicative	0.036	kgCO2e/passenger-km	n/a	2024/25	—	Company-reported (indicative) SMRT Corporation Ltd, Sustainability Report 2024/25

Waste

Factor	Value	Unit	Scope	Year	GWP	Source
Municipal waste incineration - CH4 (NEA Tier 1 default) Continuous stoker incineration Per tonne of municipal waste burned, not per gigajoule. NEA selects the 2006 IPCC value for continuous incineration with stoker technology specifically because that is the configuration used at Singapore's waste-to-energy plants - a rare case where the international default has been matched to local equipment.	0.2	gCH4/tonne	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Municipal waste incineration - N2O (NEA Tier 1 default) Continuous stoker incineration Per tonne of municipal waste burned. There is deliberately NO Tier 1 default CO2 factor for municipal waste: NEA's table reads 'N/A' across every column because the carbon dioxide depends entirely on what is in the bin. A plant must derive its own value from waste sampling - dry matter, carbon content, fossil carbon fraction and oxidation factor - using the IPCC waste methodology rather than the fuel-combustion methodology. Only FOSSIL-origin carbon dioxide (plastics, some textiles, rubber, solvents, waste oil) is counted in the total; biogenic carbon dioxide from paper, food and wood is calculated and reported as a separate line item.	47	gN2O/tonne	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...
Waste to combustion / energy recovery per tonne (UK fallback) Disposal route factor Looks implausibly small because it IS small on purpose: the UK set counts only the transport and process emissions here, on the basis that the combustion carbon dioxide is reported by the incinerator operator. It is NOT a full waste-to-energy factor. In Singapore the situation is neater than it looks - waste-to-energy plants feed the grid and supply about 2% of Singapore's electricity, so their combustion emissions are already inside the Grid Emission Factor. A company buying grid electricity should generally not book them a second time under Scope 3. Confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore. Singapore publishes no per-tonne factor for incineration or for Semakau landfill. indicative	4.65358	kgCO2e/tonne	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Industrial waste burned as fuel - CO2 (NEA Tier 1 default) NEA Tier 1 default, net calorific basis For industrial waste used as a fuel. Net calorific basis; NEA default NCV 10.0 GJ per tonne, taken from the non-biomass fraction of municipal waste because the 2006 IPCC Guidelines give no value of their own. Paired methane factor 0.03 kgCH4/GJ. Uncertainty is large: 26% on the CO2 factor and 50% on the NCV.	143	kgCO2/GJ	Scope 1	2025	—	NEA (Singapore, official) NEA, GHG Emissions M&R Guidelines, Appendix...

Water

Factor	Value	Unit	Scope	Year	GWP	Source
Seawater desalination, treatment step only (derived for Singapore) Derived, not an official factor DERIVED, NOT PUBLISHED - shown because Singapore has no official water emission factor and this is the most defensible way to build one. PUB states desalination currently needs 3.5 kWh per cubic metre; multiplying by the 2024 grid factor of 0.402 kgCO2 per kWh gives 1.407. PUB's own arithmetic independently supports it: their 0.6 kg saving for a 1.5 kWh reduction implies about 1.4 kg for the full 3.5 kWh. Covers the DESALINATION TREATMENT STEP ONLY: it excludes distribution pumping, chemicals, brine management and the embodied carbon of the plant, and it says nothing about NEWater or imported water. If you use it, disclose the derivation. Academic life-cycle values circulating for Singapore tap water and NEWater could not be verified from the primary article and are not published here. indicative	1.407	kgCO2/m3	Scope 3	2024	—	Derived (not a published factor) Derived from PUB's stated 3.5 kWh/m3 and...
PUB desalination energy-saving abatement, 0.6 kgCO2 per cubic metre Published abatement figure, not a supply factor This is the one per-cubic-metre carbon figure PUB actually publishes. PUB is working to bring desalination energy down 'from the current 3.5 kWh/m3 to 2.0 kWh/m3', and states that this 'reduces carbon emissions from the desalination treatment process by 40%, equivalent to 0.6 kg of CO2 per cubic metre of water treated'. Read carefully: it is the SAVING, not the footprint of the water. It is still useful, because 1.5 kWh saved mapping to 0.6 kg of CO2 tells you PUB is applying an electricity factor of about 0.40 kgCO2 per kWh - the same grid factor published by EMA. PUB publishes no emission factor for potable water, NEWater or desalinated water supply as delivered.	0.6	kgCO2/m3	n/a	2024	—	PUB (Singapore water) PUB, Singapore's National Water Agency -...
Water supply per cubic metre (UK fallback) Purchased water A UK supply mix on a UK grid. It almost certainly UNDERSTATES Singapore water, whose mix includes energy-hungry desalination and NEWater on a more carbon-intensive grid - compare it with the derived Singapore desalination figure of about 1.4 kgCO2 per cubic metre. Use only if no local factor is accessible, and disclose that you used a proxy.	0.1913	kgCO2e/m3	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...
Water treatment (wastewater) per cubic metre (UK fallback) Water discharged to sewer Applied to the volume of water you send to the sewer, not the volume you buy. A UK proxy. The number itself was confirmed digit-for-digit against DESNZ's official 2026 flat file (revised July 2026); it stays flagged indicative because it is a UK figure standing in for Singapore, not because the value is in doubt. Singapore comparator: PUB's Tuas Water Reclamation Plant targets 0.17 kWh per cubic metre of specific energy consumption, which at the 2024 grid factor is roughly 0.068 kgCO2 per cubic metre for that plant alone. indicative	0.17088	kgCO2e/m3	Scope 3	2026	AR5	UK DEFRA / DESNZ (fallback) UK DESNZ, GHG Conversion Factors 2026,...

Emission factors for Singapore

Singapore Grid Emission Factor (GEF), 2024

Carbon pricing

Cross-cutting

Electricity

Mobile Combustion

Refrigerants

Stationary Combustion

Travel

Waste

Water