Technical Guidance on Reporting Greenhouse Gas Emissions
2 Reporting Criteria
2.1 Reporting Threshold
The reporting threshold under the current GHG reporting requirements is 50 kilotonnes of CO2 equivalent (50 kt CO2 eq). A facility is required to submit a report if its total direct emissions of GHGs meet or exceed the reporting threshold. To complete this assessment, it is necessary for a facility to calculate its total emissions for the relevant calendar year for the GHGs and emission sources covered. Total emissions are calculated as the sum total mass of each of the gases or gas species multiplied by their respective global warming potential (GWP) (see Equation 1).
Emissions of individual species of hydrofluorcarbons (HFCs) and perfluorocarbons (PFCs) must be quantified separately and then multiplied by their GWPs. Only the emissions of HFCs, PFCs and sulphur hexafluoride (SF6) that fall within the definitions of industrial processes and industrial product must be included in the calculations (see Section 4.3).
CO2 emissions from biomass materials, as further discussed in Section 3.4, must not be included in the threshold calculation. However, if a report is required, CO2 emissions from biomass combustion must be quantified and reported separately as part of the reportable GHG information (see Section 4). Methane (CH4) and nitrous oxide (N2O) emissions from biomass-related sources must be included in the reporting threshold calculation, and reported if a report is required.
Equation 1:

2.2 Greenhouse Gases Subject to Reporting
The GHGs that are subject to mandatory reporting are listed in Table 1. The GWP and Chemical Abstracts Service Registry Number (CAS Number) for each of these GHGs are also listed in the table.
| Greenhouse Gas | Formula | CAS Number | 100-year GWP* |
|---|---|---|---|
| Carbon dioxide | CO2 | 124-38-9 | 1 |
| Methane | CH4 | 74-82-8 | 21 |
| Nitrous oxide | N2O | 10024-97-2 | 310 |
| Sulphur hexafluoride | SF6 | 2551-62-4 | 23 900 |
| Hydrofluorocarbons (HFCs): | Formula | CAS Number | 100-year GWP* |
|---|---|---|---|
| HFC-23 (trifluoromethane) | CHF3 | 75-46-7 | 11 700 |
| HFC-32 (difluoromethane) | CH2F2 | 75-10-5 | 650 |
| HFC-41 (fluoromethane) | CH3F | 593-53-3 | 150 |
| HFC-43-10mee (1,1,1,2,3,4,4,5,5,5-decafluoropentane) | C5H2F10 | 138495-42-8 | 1 300 |
| HFC-125 (pentafluoroethane) | C2HF5 | 354-33-6 | 2 800 |
| HFC-134 (1,1,2,2,-tetrafluoroethane) | C2H2F4 (Structure: CHF2CHF2) | 359-35-3 | 1 000 |
| HFC-134a (1,1,1,2,-tetrafluoroethane) | C2H2F4 (Structure: CH2FCF3) | 811-97-2 | 1 300 |
| HFC-143 (1,1,2-trifluoroethane) | C2H3F3 (Structure: CHF2CH2F) | 430-66-0 | 300 |
| HFC-143a (1,1,1-trifluoroethane) | C2H3F3 (Structure: CF3CH3) | 420-46-2 | 3 800 |
| HFC-152a (1,1-difluoroethane) | C2H4F2 (Structure: CH3CHF2) | 75-37-6 | 140 |
| HFC-227ea (1,1,1,2,3,3,3-heptafluoro-propane) | C3HF7 | 431-89-0 | 2 900 |
| HFC-236fa (1,1,1,3,3,3-hexafluoro-propane) | C3H2F6 | 690-39-1 | 6 300 |
| HFC-245ca (1,1,2,2,3-pentafluoro-propane) | C3H3F5 | 679-86-7 | 560 |
| Perfluorocarbons (PFCs): | Formula | CAS Number | 100-year GWP* |
|---|---|---|---|
| Perfluoromethane (tetrafluoromethane) | CF4 | 75-73-0 | 6 500 |
| Perfluoroethane (hexafluoroethane) | C2F6 | 76-16-4 | 9 200 |
| Perfluoropropane (octafluoropropane) | C3F8 | 76-19-7 | 7 000 |
| Perfluorobutane (decafluorobutane) | C4F10 | 355-25-9 | 7 000 |
| Perfluorocyclobutane (octafluoro-cyclo-butane) | c-C4F8 | 115-25-3 | 8 700 |
| Perfluoropentane (dodecafluoro-pentane) | C5F12 | 678-26-2 | 7 500 |
| Perfluorohexane (tetradecafluoro-hexane) | C6F14 | 355-42-0 | 7 400 |
* GWPs in Table 1 are from IPCC/OECD/IEA (1997).
- Date Modified: