30-Second Overview
Carbon emission factors allow businesses to convert electricity, natural gas and other fuel consumption into carbon emissions, usually expressed as kilograms or tonnes of carbon dioxide equivalent (CO₂e). In Ireland, SEAI publishes carbon emission factors that businesses can use to calculate the emissions associated with their energy consumption.
These factors can be used to measure the carbon impact of electricity, natural gas and other fuels, compare emissions over time and support ESG and carbon reporting.
Utilityfair helps businesses compare electricity and gas contracts, including renewable electricity options, while our energy reporting services can help businesses monitor energy consumption, costs and associated carbon emissions.
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What Are Carbon Emission Factors?
Carbon emission factors are used to convert energy consumption and other business activity data into greenhouse gas emissions, usually expressed as kilograms or tonnes of carbon dioxide equivalent (CO₂e). They allow businesses to convert data such as electricity and natural gas consumption in kWh, fuel use in litres or m³, travel in kilometres or materials in tonnes into a consistent measure of carbon emissions. Carbon emission factors can be used to:
- Calculate carbon emissions from electricity, natural gas and other fuels.
- Identify major sources of emissions across a business.
- Compare emissions across different fuels and energy sources.
- Measure changes in emissions over time.
| Formula |
|---|
| Emissions (kg CO₂e) = Activity data × emission factor |
💡 For example, if a business consumes 10,000 kWh of electricity and the applicable electricity emission factor is 224.1 gCO₂/kWh: 10,000 kWh × 224.1 gCO₂/kWh = 2,241 kg CO₂ = 2.241 tonnes CO₂
Why Do Carbon Emission Factors Matter for Irish Businesses?
Using the correct carbon emission factors allows businesses to measure the emissions associated with their energy consumption consistently and track how those emissions change over time. They are particularly useful for:
- Carbon footprint reporting: Calculating emissions from electricity, natural gas and other fuels using recognised conversion factors.
- Energy management: Comparing the carbon impact of different fuels and identifying where energy-related emissions arise.
- Sustainability planning: Measuring changes in emissions as energy consumption, fuel use or electricity procurement changes.
- ESG and carbon reporting: Providing the calculations needed to report energy-related emissions under Scope 1, Scope 2 and, where applicable, Scope 3.
ESG & CSRD Reporting
Carbon emission factors form part of the calculations businesses use to measure and report their greenhouse gas emissions. Natural gas and other fuels burned by the business are generally reported under Scope 1, while emissions associated with purchased electricity are reported under Scope 2. Energy use can also contribute to certain Scope 3 emissions.
Businesses within the scope of the Corporate Sustainability Reporting Directive (CSRD) have specific sustainability reporting requirements, while other businesses may calculate their emissions voluntarily or to provide information to customers, parent companies or other organisations.
- Scope 1: Direct emissions from fuel use (gas, oil, diesel).
- Scope 2: Indirect emissions from purchased electricity.
- Scope 3: Other indirect supply chain and travel emissions.
Main Fuel Carbon Emission Factors (2026 – SEAI Snapshot)
| Fuel & Energy Types | gCO2/kWh | gCO2/MJ | kgCO2/kg | kgCO2/l | kgCO2/m³ |
|---|---|---|---|---|---|
| Electricity Consumption | 224.1 | 62.24 | -- | -- | -- |
| Natural Gas (GCV) | 183.5 | 50.98 | -- | -- | 1.99 |
| Natural Gas (NCV) | 203.5 | 56.52 | -- | -- | 1.99 |
| Residual Fuel Oil/Fuel Oil | 273.6 | 76.01 | 3.134 | 2.951 | -- |
| Gasoline/Petrol (100% Petroleum) | 251.9 | 69.96 | 3.119 | 2.311 | -- |
| Diesel/Gasoil (100% Petroleum) | 263.9 | 73.30 | 3.174 | 2.682 | -- |
| LPG | 229.3 | 63.69 | 3.003 | 1.568 | -- |
👉 See the full SEAI Conversion Factors for complete tables.
How to Use Carbon Emission Factors (Step by Step)?
Calculating carbon emissions is relatively straightforward once you have the correct consumption data and emission factor.
| Step | Action |
|---|---|
| 1. Collect Consumption Data | Gather electricity and gas bills, meter readings, fuel invoices and other relevant consumption data. |
| 2. Check the Units | Identify whether consumption is recorded in kWh, litres, m³, kilometres or another unit and select the corresponding emission factor. |
| 3. Apply the Emission Factor | Multiply the consumption figure by the relevant carbon emission factor. |
| 4. Calculate Total Emissions | Combine the results and report emissions in kg or tonnes of CO₂e, as appropriate. |
| 5. Categorise for Reporting | Where required, allocate emissions to the appropriate Scope 1, Scope 2 or Scope 3 category. |
Common Mistakes to Avoid
- ❌ Using the wrong unit – for example, applying a kWh emission factor to fuel measured in litres.
- ❌ Using outdated emission factors – SEAI updates its conversion factors periodically, so use the factors applicable to the reporting period.
- ❌ Using the wrong electricity factor – check whether the calculation requires the electricity consumption or gross electricity supply factor.
- ❌ Rounding too early – calculate using the full figures and round the final result.
How Utilityfair Helps Irish Businesses Manage Energy Procurement and Reporting
Utilityfair simplifies the process of carbon accounting, ESG reporting, and ensuring that you are on the best price plan that meets your business's sustainability goals. Our team helps businesses:
- Compare electricity and gas contracts across all suppliers, including renewable electricity options.
- Calculate energy-related carbon emissions using the relevant SEAI carbon emission factors.
- Consolidate energy consumption data across individual or multiple business locations.
- Provide monthly energy reporting covering consumption, costs and associated carbon emissions as an additional paid service.
- Review renewable electricity options, including renewable electricity contracts and Corporate Power Purchase Agreements (CPPAs).
👉 Get started today!
Fill out our enquiry form, click the buttons below or call 01 547 0999 to speak with a Utilityfair energy expert.
Full List of Carbon Emission Factors (source: SEAI)
| Fuel & Energy Types | gCO2/kWh | gCO2/MJ | kgCO2/kg | kgCO2/l |
|---|---|---|---|---|
| Petroleum | ||||
| Crude Oil | 264.0 | 73.33 | 3.140 | 2.943 |
| Gasoline/Petrol (100% Petroleum) | 251.9 | 69.96 | 3.119 | 2.311 |
| Kerosene | 257.0 | 71.39 | 3.155 | 2.524 |
| Jet Kerosene | 257.0 | 71.39 | 3.148 | 2.519 |
| Diesel/Gasoil (100% Petroleum) | 263.9 | 73.30 | 3.174 | 2.682 |
| LPG | 229.3 | 63.69 | 3.003 | 1.568 |
| Biofuel / Bioliquid | ||||
| Biodiesel ME | 14.6 | 4.06 | 0.151 | 0.133 |
| Blended Petroleum & Biofuel | ||||
| Road Diesel (avg. Biofuel Content) | 241.0 | 66.95 | 2.875 | 2.429 |
| Fossil Fuel | ||||
| Petroleum Coke | 336.1 | 93.37 | 2.947 | -- |
| Bituminous Coal | 340.6 | 94.60 | 2.634 | -- |
| Anthracite | 353.9 | 98.30 | 2.737 | -- |
| Lignite | 363.6 | 101.00 | 2.001 | -- |
| Milled Peat | 491.7 | 136.58 | 0.741 | -- |
| Sod Peat | 374.4 | 104.00 | 1.363 | -- |
| Peat Briquettes | 355.9 | 98.86 | 1.834 | -- |
| Gas | ||||
| Natural Gas (GCV) | 183.5 | 50.98 | -- | -- |
| Natural Gas (NCV) | 203.5 | 56.52 | -- | -- |
| Electricity | ||||
| Electricity Consumption | 224.1 | 62.24 | -- | -- |
| Gross Electricity Supply | 201.4 | 55.94 | -- | -- |
Frequently Asked Questions (FAQs)
The 2026 SEAI carbon emission factor for electricity consumption is 224.1 gCO₂/kWh. SEAI also publishes a Gross Electricity Supply factor of 201.4 gCO₂/kWh.
Yes. Carbon emission factors are used to convert electricity, natural gas, fuel and other activity data into greenhouse gas emissions. They form part of the calculations used to report Scope 1, Scope 2 and certain Scope 3 emissions.
Collect the relevant consumption data, such as electricity and natural gas in kWh or fuel in litres, and multiply it by the corresponding carbon emission factor. The result can then be converted into kilograms or tonnes of CO₂ or CO₂e, depending on the factor being used.
Renewable electricity can reduce a business's market-based Scope 2 emissions where the electricity purchase and associated Guarantees of Origin meet the applicable reporting requirements.
It does not change the location-based Scope 2 calculation, which reflects the average emissions associated with electricity supplied through the grid.
The Gross Electricity Supply factor reflects emissions associated with electricity generation, while the Electricity Consumption factor accounts for electricity delivered to the end user, including transmission and distribution losses.
For businesses calculating emissions associated with purchased electricity consumption, the Electricity Consumption factor is generally the relevant SEAI factor.
