Chapter 5: Incineration and Open Burning of Waste

CHAPTER 5

INCINERATION AND OPEN BURNING
OF WASTE

2006 IPCC Guidelines for National Greenhouse Gas Inventories

5.1

Volume 5: Waste

Authors
G.H. Sabin Guendehou (Benin), Matthias Koch (Germany)
Leif Hockstad (USA), Riitta Pipatti (Finland), and Masato Yamada (Japan)

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2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

Contents
5

Incineration and Open Burning of Waste
5.1

Introduction ..................................................................................................................................................... 5.5

5.2

Methodological issues ..................................................................................................................................... 5.6

5.2.1

Choice of method for estimating CO2 emissions ................................................................................... 5.6

5.2.2

Choice of method for estimating CH4 emissions ................................................................................. 5.11

5.2.3

Choice of method for estimating N2O emissions ................................................................................. 5.13

5.3

Choice of activity data .................................................................................................................................. 5.15

5.3.1

Amount of waste incinerated ................................................................................................................ 5.15

5.3.2

Amount of waste open-burned ............................................................................................................. 5.16

5.3.3

Dry matter content ................................................................................................................................ 5.17

5.4

Choice of emission factors ............................................................................................................................ 5.18

5.4.1

CO2 emission factors ............................................................................................................................ 5.18

5.4.2

CH4 emission factors ............................................................................................................................ 5.20

5.4.3

N2O emission factors ............................................................................................................................ 5.21

5.5Completeness ................................................................................................................................................ 5.22

5.6

Developing a consistent time series .............................................................................................................. 5.23

5.7

Uncertainty assessment ................................................................................................................................. 5.23

5.7.1

Emission factor uncertainties ............................................................................................................... 5.23

5.7.2

Activity data uncertainties .................................................................................................................... 5.24

5.8

QA/QC, Reporting and Documentation ....................................................................................................... 5.24

5.8.1

Inventory Quality Assurance/Quality Control (QA/QC) .................................................................... 5.24

5.8.2

Reporting and Documentation ............................................................................................................. 5.25

References ...................................................................................................................................................................... 5.25

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 5: Waste

Equations
Equation 5.1

CO2 emission estimate based on the total amount of waste combusted ....................................... 5.7

Equation 5.2

CO2 emission estimate based on the MSW composition .............................................................. 5.7

Equation 5.3

CO2 emission from incineration of fossil liquid waste ................................................................ 5.10

Equation 5.4CH4 emission estimate based on the total amount of waste combusted ..................................... 5.12

Equation 5.5

N2O emission estimate based on the waste input to the incinerators .......................................... 5.14

Equation 5.6

N2O emission estimate based on influencing factors .................................................................. 5.14

Equation 5.7

Total amount of municipal solid waste open-burned .................................................................. 5.16

Equation 5.8

Dry matter content in MSW ........................................................................................................ 5.17

Equation 5.9

Total carbon content in MSW ...................................................................................................... 5.19

Equation 5.10

Fossil carbon fraction (FCF) in MSW ......................................................................................... 5.19

FiguresFigure 5.1

Decision Tree for CO2 emissions from incineration and open burning of waste ......................... 5.9

Figure 5.2

Decision Tree for CH4 and N2O emissions from incineration/open-burning of waste .............. 5.12

TablesTable 5.1

Overview of data sources of different tier levels ............................................................................ 10

Table 5.2

Default data for CO2 emission factors for incineration and open burning of waste ...................... 18

Table 5.3

CH4 emission factors for incineration of MSW ............................................................................. 20

Table 5.4

N2O emission factors for incineration of MSW ............................................................................. 21

Table 5.5

N2O emission factors for incineration of sludge and industrial waste ........................................... 21

Table 5.6

Default N2O emission factors for different types of waste and management practices ................ 22

Boxes
Box 5.1

5.4

Example of estimating MSWB ..................................................................................................... 5.17

2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

5 INCINERATION AND OPEN BURNING OF
WASTE
5.1

INTRODUCTION

Waste incineration is defined as the combustion of solid and liquid waste in controlled incineration facilities.
Modern refuse combustors have tall stacks and specially designed combustion chambers, which provide highcombustion temperatures, long residence times, and efficient waste agitation while introducing air for more
complete combustion. Types of waste incinerated include municipal solid waste (MSW), industrial waste,hazardous waste, clinical waste and sewage sludge 1 . The practice of MSW incineration is currently morecommon in developed countries, while it is common for both developed and developing countries to incinerateclinical waste.
Emissions from waste incineration without energy recovery are reported in the Waste Sector, while emissions fromincineration with energy recovery are reported in the Energy Sector, both with a distinction between fossil andbiogenic carbon dioxide (CO2) emissions. The methodology described in this chapter is applicable in general both toincineration with and without energy recovery. Co-firing of specific waste fractions with other fuels is not addressed inthis chapter, as co-firing is covered in Volume 2, Energy. Emissions from agricultural residue burning are consideredin the AFOLU Sector, Chapter 5 of Volume 4.
Open burning of waste can be defined as the combustion of unwanted combustible materials such as paper, wood,
plastics, textiles, rubber, waste oils and other debris in nature (open-air) or in open dumps, where smoke and otheremissions are released directly into the air without passing through a chimney or stack. Open burning can also include
incineration devices that do not control the combustion air to maintain an adequate temperature and do not provide
sufficient residence time for complete combustion. This waste management practice is used in many developing
countries while in developed countries open burning of waste may either be strictly regulated, or otherwise occur more
frequently in rural areas than in urban areas.
Incineration and open burning of waste are sources of greenhouse gas emissions, like other types of combustion.
Relevant gases emitted include CO2, methane (CH4) and nitrous oxide (N2O). Normally, emissions of CO2 from waste
incineration are more significant than CH4 and N2O emissions.
Consistent with the 1996 Guidelines (IPCC, 1997), only CO2 emissions resulting from oxidation, during incinerationand open burning of carbon in waste of fossil origin (e.g., plastics, certain textiles, rubber, liquid solvents, and wasteoil) are considered net emissions and should be included in the national CO2 emissions estimate. The CO2 emissions
from combustion of biomass materials (e.g., paper, food, and wood waste) contained in the waste are biogenic
emissions and should not be included in national total emission estimates. However, if incineration of waste is used forenergy purposes, both fossil and biogenic CO2 emissions should be estimated. Only fossil CO2 should be included innational emissions under Energy Sector while biogenic CO2 should be reported as an information item also in the
Energy Sector. Moreover, if combustion, or any other factor, is causing long term decline in the total carbon embodied
in living biomass (e.g., forests), this net release of carbon should be evident in the calculation of CO2 emissions
described in the Agriculture, Forestry and Other Land Use (AFOLU) Volume of the 2006 Guidelines.
This chapter provides guidance on methodological choices for estimating and reporting CO2, CH4 and N2O emissions
from incineration and open burning of all types of combustible waste. Where possible, default values for activity data,
emission factors and other parameters are provided.
Traditional air pollutants from combustion - non-methane volatile organic compounds (NMVOCs), carbon monoxide(CO), nitrogen oxides (NOx), sulphur oxides (SOx) - are covered by existing emission inventory systems. Therefore,
the IPCC does not provide new methodologies for these gases here, but recommends that national experts or inventory
compilers use existing published methods under international agreements. Some key examples of the current literatureproviding methods include EMEP/CORINAIR Guidebook (EMEP 2004), US EPA's Compilation of Air Pollutant
Emissions Factors, AP-42, Fifth Edition (USEPA, 1995), EPA Emission Inventory Improvement Program Technical
Report Series, Vol. III Chapter 16: Open Burning (USEPA, 2001).
The estimation of indirect N2O emissions, resulting from the conversion of nitrogen deposition to soils due to NOxemissions from waste incineration and open burning, is addressed in Section 5.4.3 of this chapter. General background1

Waste generation, composition and management practices, including waste incineration and open burning, are addressed in detailin Chapter 2 of this volume.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 5: Waste

and information on the reporting of the indirect N2O emissions is given in Chapter 7, Precursors and Indirect
Emissions, of Volume 1, General Guidance and Reporting.

5.2

METHODOLOGICAL ISSUES

The choice of method will depend on national circumstances, including whether incineration and open burning ofwaste are key categories in the country, and to what extent country- and plant-specific information is available or canbe gathered.
For waste incineration, the most accurate emission estimates can be developed by determining the emissions on aplant-by-plant basis and/or differentiated for each waste category (e.g., MSW, sewage sludge, industrial waste,
and other waste including clinical waste and hazardous waste). The methods for estimating CO2, CH4 and N2Oemissions from incineration and open burning of waste vary because of the different factors that influenceemission levels. Estimation of the amount of fossil carbon in the waste burned is the most important factor
determining the CO2 emissions. The non-CO2 emissions are more dependent on the technology and conditions
during the incineration process.
Intentional burning of waste on solid waste disposal sites is sometimes used as a management practice in somecountries. Emissions from this practice and those from unintentional fires (accidental fires on solid waste disposal sites)
should be estimated and reported according to the methodology and guidance provided for open burning of waste.
The general approach to calculate greenhouse gas emissions from incineration and open burning of waste is to obtain
the amount of dry weight of waste incinerated or open-burned (preferably differentiated by waste type) and toinvestigate the related greenhouse gas emission factors (preferably from country-specific information on the carbon
content and the fossil carbon fraction). For CO2 emissions from incineration and open burning of waste, the basic
approach is given here as an example of a consecutive approach:•

Identify types of wastes incinerated/open-burned: MSW, sewage sludge, industrial solid waste, and other wastes(especially hazardous waste and clinical waste) incinerated/open-burned.

•

Compile data on the amount of waste incinerated/open-burned including documentation on methods used anddata sources (e.g., waste statistics, surveys, expert judgement): Regional default data are also provided in Table
2.1 in Chapter 2, Waste Generation, Composition and Management Data, and country-specific data for a limited
number of countries in Annex 2A.1 of this Volume. The default data should be used only when country-specificdata are not available. For open burning, the amount of waste can be estimated based on demographic data. This isaddressed in Section 5.3.2.

•

Use default values provided on dry matter content, total carbon content, fossil carbon fraction and oxidation factor(see Section 5.4.1.3) for different types of wastes: For MSW, preferably identify the waste composition andcalculate the respective dry matter content, total carbon content, and fossil carbon fraction using default data
provided for each MSW component (plastic, paper, etc) in Section 2.3, Waste composition, of this Volume.

•

Calculate the CO2 emissions from incineration and open burning of solid wastes.

•

Provide data in the worksheets given in Annex 1 of this Volume.

For other waste types and other greenhouse gases, the approach usually does not differentiate as much as for the MSW
in terms of waste composition. Detailed guidance on the choice of method, activity data and emission factors for all
major types of waste to estimate the emissions from relevant waste incineration and burning practices is outlined in thefollowing sections.

5.2.1

Choice of method for estimating CO2 emissions

The common method for estimating CO2 emissions from incineration and open burning of waste is based on an
estimate of the fossil carbon content in the waste combusted, multiplied by the oxidation factor, and converting the
product (amount of fossil carbon oxidised) to CO2. The activity data are the waste inputs into the incinerator or theamount of waste open-burned, and the emission factors are based on the oxidised carbon content of the waste that is offossil origin. Relevant data include the amount and composition of the waste, the dry matter content, the total carbon
content, the fossil carbon fraction and the oxidation factor.
The following sections describe the tiers to be applied for the estimation of CO2 emissions from incineration and open
burning of waste. The tiers differ to what extent the total amount of waste, the emission factors and parameters used
are default (Tier 1), country-specific (Tier 2a, Tier 2b) or plant-specific (Tier 3).

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2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

5.2.1.1

T IER 1The Tier 1 method is a simple method used when CO2 emissions from incineration/open burning are not a key
category. Data on the amount of waste incinerated/open-burned are necessary 2 . Default data on characteristic
parameters (such as dry matter content, carbon content and fossil carbon fraction) for different types of waste (MSW,
sewage sludge, industrial waste and other waste such as hazardous and clinical waste) are provided in Table 5.2 in thischapter and Tables 2.3 to 2.6 in Section 2.3, on waste composition in Chapter 2 of this Volume. The calculation of theCO2 emissions is based on an estimate of the amount of waste (wet weight) incinerated or open-burned taking into
account the dry matter content, the total carbon content, the fraction of fossil carbon and the oxidation factor. The
method based on the total amount of waste combusted is outlined in Equation 5.1, and the method based on the MSW
composition is given in Equation 5.2. It is preferable to apply Equation 5.2 for MSW, but if the required MSW data are
not available, Equation 5.1 should be used instead.
EQUATION 5.1
CO2 EMISSION ESTIMATE BASED ON THE TOTAL AMOUNT OF WASTE COMBUSTED
CO2 Emissions = ∑ ( SWi • dmi • CFi • FCFi • OFi ) • 44 / 12i

Where:
CO2 Emissions= CO2 emissions in inventory year, Gg/yrSWi=total amount of solid waste of type i (wet weight) incinerated or open-burned, Gg/yrdmi=

dry matter content in the waste (wet weight) incinerated or open-burned, (fraction)CFi=fraction of carbon in the dry matter (total carbon content), (fraction)

FCFi

=

fraction of fossil carbon in the total carbon, (fraction)OFi=oxidation factor, (fraction)

44/12

=

conversion factor from C to CO2i=type of waste incinerated/open-burned specified as follows:
MSW: municipal solid waste (if not estimated using Equation 5.2), ISW: industrial solid waste,
SS: sewage sludge, HW: hazardous waste, CW: clinical waste, others (that must be specified)

If the activity data of wastes are available on a dry matter basis, which is preferable, the same equation can be applied
without specifying the dry matter content and the wet weight separately. Also if a country has data on the fraction offossil carbon in the dry matter, it does not need to provide CFi and FCFi separately but instead it should combine theminto one component.
For MSW, it is good practice to calculate the CO2 emissions on the basis of waste types/material (such as paper, wood,
plastics) in the waste incinerated or open-burned as shown in Equation 5.2.
EQUATION 5.2
CO2 EMISSION ESTIMATE BASED ON THE MSW COMPOSITION()

CO2 Emissions = MSW • ∑ WF j • dm j • CF j • FCF j • OF j • 44 / 12jWhere:
CO2 Emissions2= CO2 emissions in inventory year, Gg/yr

MSW=

total amount of municipal solid waste as wet weight incinerated or open-burned, Gg/yr

WFj=

fraction of waste type/material of component j in the MSW (as wet weight incinerated or openburned)

dmj=

dry matter content in the component j of the MSW incinerated or open-burned, (fraction)

CFj=

fraction of carbon in the dry matter (i.e., carbon content) of component j

The methodology is addressed under Section 5.3, Choice of Activity data, and Chapter 2, Waste Generation, Composition andManagement.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 5: Waste

FCFj

=

fraction of fossil carbon in the total carbon of component jOFj=oxidation factor, (fraction)

44/12

=

conversion factor from C to CO2

with:∑ WF j = 1
jj=component of the MSW incinerated/open-burned such as paper/cardboard, textiles, food waste,wood, garden (yard) and park waste, disposable nappies, rubber and leather, plastics, metal,
glass, other inert waste.

If data by waste type/material are not available, the default values for waste composition given in Section 2.3 Waste
composition could be used.
If CO2 emissions from incineration and open burning of waste is a key category, it is good practice to apply a higher tier.

5.2.1.2

T IER 2The Tier 2 method is based on country-specific data regarding waste generation, composition and management
practices. Here, Equations 5.1 and 5.2 are also applied, as outlined for the Tier 1 method. It is good practice to use theTier 2 method when CO2 emission from incineration and open burning of waste is a key category or when moredetailed data are available or can be gathered.
Tier 2a requires the use of country-specific activity data on the waste composition and default data on other parametersfor MSW (Equation 5.2). For other categories of waste, country-specific data on the amounts are required (Equation
5.1). Country-specific MSW composition, even if using default data on other parameters, will reduce uncertainties
compared to the use of aggregated MSW statistics.
A Tier 2a method for open burning of waste could incorporate annual surveys on the amounts and the composition ofwaste burned by households, authorities and companies responsible for the waste management.
Tier 2b requires country-specific data on the amount of waste incinerated/open-burned by waste type (Equation 5.1) or
MSW composition (Equation 5.2), dry matter content, carbon content, fossil carbon fraction and oxidation factor, in
addition to country-specific waste composition data. If these data are available, an estimate according to Tier 2b will
have lower uncertainty than Tier 2a.
A Tier 2b method for open burning of waste could incorporate annual and detailed surveys on the amounts and thecomposition of waste burned by households, authorities and companies responsible for the waste management
described in Tier 2a, with a combined measurement programme for emission factors related to the practices of open
burning in the country.
It is good practice to implement those measurement programmes in different periods of the year to allow considerationof all seasons since emission factors depend on the combustion conditions. For example, in some countries where there
is a rainy season and open burning is practised, more waste is burned during the dry season because of better burning
conditions. Under these circumstances emission factors may vary with season.
In any case, all country-specific methods, activity data and parameters used should be described and justified in atransparent manner. The documentation should include descriptions on any experimental procedures, measurements
and analyses made as well as information on atmospheric parameters such as temperature, wind, and rainfall in thecase of open burning.

5.2.1.3

T IER 3

The Tier 3 method utilises plant-specific data to estimate CO2 emissions from waste incineration. It is good practice atthis tier level to consider parameters affecting both the fossil carbon content and the oxidation factor. Factors affecting
the oxidation factor include:•

type of installation/technology: fixed bed, stoker, fluidised bed, kiln,•

operation mode: continuous, semi-continuous, batch type,•size of the installation,•

parameters such as the carbon content in the ash.

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2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

The total fossil CO2 emissions from waste incineration are calculated as the sum of all plant-specific fossil CO2
emissions. It is good practice to include all waste types and the entire amount incinerated as well as all types ofincinerators in the inventory. The estimation is done similarly as in the Tier 1 and Tier 2 methods and at the end, theCO2 emissions from all plants, installations and other subcategories are added up to estimate the total emissions fromwaste incineration in the country.
The decision tree in Figure 5.1 gives guidance on the choice of method. The choice will depend on the national
circumstances and the availability of data. Management practices in the decision tree are related to incineration andopen burning.
Figure 5.1

Decision Tree for CO 2 emissions from incineration and open burning of waste
Start

Are
plant-specificdata and/or data for different
management practices
available?

Estimate CO2 emissions
from plant- and/or
management-specific data.

Yes

Box 4: Tier 3NoAre
country-specific dataon waste generation, composition
and management practices
available?

Yes

Are
country-specific dataon emission factors for waste
management practices
available?
Yes

Collect countryspecific data.

No

Yes

Are CO2emissions fromwaste incineration or open
burning a key
category 1?

Estimate CO2 emissions
using country-specificdata and emission factors.
No

Box 3: Tier 2b

No
Estimate the total amountof waste incinerated / openburned and the waste
fractions in MSW.

Estimate CO2 emissions
using country-specificdata and default
emission factors.
Box 2: Tier 2a
Estimate CO2 emissions
using the total amountestimated above anddefault data on
emission factors.
Box 1: Tier 1

1. See Volume 1 Chapter 4, “Methodological Choice and Identification of Key Categories” (noting Section 4.1.2 on limited resources), for discussionof key categories and use of decision trees.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 5: Waste

The following Table 5.1 gives an overview on Tier levels at which default values or country-specific data are to be
applied for calculating CO2 emissions.

TABLE 5.1
OVERVIEW OF DATA SOURCES OF DIFFERENT TIER LEVELS

Total waste
amount (W)Waste
fraction(WF): % of
eachcomponent
mainly for
MSW

Dry matter
content (dm)

Carbonfraction (CF)Fossil carbon
fraction(FCF)

Oxidation
factor (OF)Tier 3plant- /managementspecificplant- /managementspecificplant- /managementspecificplant- /managementspecificplant- /managementspecificplant- /managementspecificTier 2bcountryspecificcountryspecificcountryspecificcountryspecificdefault /countryspecificdefault /countryspecificTier 2acountryspecificcountryspecificdefault

default

default

default

Tier 1

default /countryspecificdefault

default

default

default

default

Data
sourcesTiers

5.2.1.4

CO 2 EMISSIONS FROM INCINERATION OF FOSSIL LIQUID
WASTEFossil liquid waste is here defined as industrial and municipal residues, based on mineral oil, natural gas or other fossil
fuels. It includes waste formerly used as solvents and lubricants. It does not include wastewater, unless it is incinerated(e.g., because of a high solvent content). Biogenic liquid waste, e.g., waste oil from food processing, does not need tobe accounted for, unless biogenic and fossil oil are mixed and a significant portion of its carbon is of fossil origin.
Fossil liquid waste is here considered as a specific type of waste, for which combustion is a common management
practice. In some countries it is not incinerated together with solid waste (e.g., hazardous waste) but treated separately.
Fossil liquid waste is in many cases not taken into account in the waste statistics, because in some countries they are
not included as part of the main waste streams discussed in Section 5.2.1.1.
Fossil liquid waste is not taken into account in Section 5.2.1.1 to 5.2.1.3 because the equations are not applicable forthis type of waste. Unless fossil liquid waste is included in other types of waste (e.g., industrial waste, hazardous
waste), the emissions need to be calculated separately. Consistent with the reporting guidance, emissions fromincineration of fossil liquid waste are reported in the Energy Volume when it is used for energy purposes.
CO2 emissions from incineration of fossil liquid waste can be estimated using Equation 5.3.

EQUATION 5.3
CO2 EMISSION FROM INCINERATION OF FOSSIL LIQUID WASTE
CO2 Emissions = ∑ ( ALi • CLi • OFi ) • 44 / 12i

Where:
CO2 Emissions

5.10= CO2 emissions from incineration of fossil liquid waste, Gg

ALi=amount of incinerated fossil liquid waste type i, Gg

CLi=carbon content of fossil liquid waste type i, (fraction)

2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

OFi=oxidation factor for fossil liquid waste type i, (fraction)

44/12

=

conversion factor from C to CO2

If the amount of fossil liquid waste is in terms of volume, this should be converted into mass using the density. If noinformation on the density of fossil liquid waste in the country is available, the default density provided can be used.
Three tiers to estimate the CO2 emissions from incineration of fossil liquid waste are described as:Tier 1: The default values are provided in Table 5.2.
Tier 2: Country-specific data on amount of fossil liquid waste incinerated, carbon content and country-specificoxidation factor are required at this tier, for each type of fossil liquid waste.
Tier 3: Plant-specific data should be used if available. The required data are the same as for Tier 1 and Tier 2.
Estimates should consider all plants incinerating fossil liquid waste as well as the total amount of fossil liquid waste
incinerated.

5.2.2

Choice of method for estimating CH4 emissions

CH4 emissions from incineration and open burning of waste are a result of incomplete combustion. Important factors
affecting the emissions are temperature, residence time, and air ratio (i.e., air volume in relation to the waste amount).
The CH4 emissions are particularly relevant for open burning, where a large fraction of carbon in the waste is notoxidised. The conditions can vary much, as waste is a very heterogeneous and a low quality fuel with variations in its
calorific value.
In large and well-functioning incinerators, CH4 emissions are usually very small. It is good practice to apply the CH4
emission factors provided in Chapter 2, Stationary Combustion, of Volume 2.
Methane can also be generated in the waste bunker of incinerators if there are low oxygen levels and subsequentanaerobic processes in the waste bunker. This is only the case where wastes are wet, stored for long periods and not
well agitated. Where the storage area gases are fed into the air supply of the incineration chamber, they will be
incinerated and emissions will be reduced to insignificant levels (BREF, 2005).
Figure 5.2 shows the decision tree for CH4 and N2O emissions from the incineration and open burning of waste.

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Volume 5: Waste

Figure 5.2

Decision Tree for CH 4 and N 2 O emissions from incineration/open-burning of
waste

Start

Are plantspecific or management
practice-specific data
available?

Yes

Estmate CH4 / N2Oemissions from plant- or
management practicespecific data.
Box 3: Tier 3NoAre
country-specific data
by waste type, technology or
management practiceavailable?
Collect countryspecific data

No

Yes

Is CH4 /N2O emission fromincineration / openburning ofwaste key category1?

Yes

Estimate CH4 / N2Oemissions fromcountry-specific data.
Box 2: Tier 22

No
Estimate CH4 / N2Oemission using amountestimated above anddefault emission factors.

Estimate total amountof wastes incinerated
or open-burned.

Box 1: Tier 12
1. See Volume 1 Chapter 4, “Methodological Choice and Identification of Key Categories”, (noting Section 4.1.2 on limited resources), for discussionof key categories and use of decision trees.
2. The Tier 1 and Tier 2 methods follow the same approach but differ to the extent country-specific data are applied.

5.2.2.1

T IER 1

The calculation of CH4 emissions is based on the amount of waste incinerated/open-burned and on the related emission
factor as shown in Equation 5.4.
EQUATION 5.4
CH4 EMISSION ESTIMATE BASED ON THE TOTAL AMOUNT OF WASTE COMBUSTED
CH 4 Emissions = ∑ (IWi • EFi ) • 10 −6i

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Chapter 5: Incineration and Open Burning of Waste

Where:
CH4 Emissions = CH4 emissions in inventory year, Gg/yrIWi=amount of solid waste of type i incinerated or open-burned, Gg/yrEFi=aggregate CH4 emission factor, kg CH4/Gg of waste

-6

10

=

conversion factor from kilogram to gigagrami=

category or type of waste incinerated/open-burned, specified as follows:
MSW: municipal solid waste, ISW: industrial solid waste, HW: hazardous waste,
CW: clinical waste, SS: sewage sludge, others (that must be specified)

The amount and composition of waste should be consistent with the activity data used for estimating CO2 emissions
from incineration/open burning.
Default emission factors are provided under Section 5.4.2, CH4 emission factors, for incineration and open burning ofwaste.
If the CH4 emissions from incineration or open burning of waste are key categories, it is good practice to use ahigher tier.

5.2.2.2

T IER 2Tier 2 is similar to Tier 1 but takes country-specific data into account. Tier 2 also follows Equation 5.4, as Tier 1.
Inventory compilers should use country-specific data including activity data, emission factors by waste, technology or
management practice.
Countries with a high proportion of open burning or batch-type/semi-continuous incinerators should consider further
investigation of CH4 emission factors.

5.2.2.3

T IER 3

It is good practice to use the Tier 3 method when plant-specific data are available. All incinerators should beconsidered and their emissions summed.
Figure 5.2 provides a general decision tree for estimating CH4 emissions from incineration and open burning of waste.
The best results will be obtained if country-specific or plant-specific CH4 emission factors are available. Information
on CH4 from incineration and open burning of waste to satisfy the requirement of Tier 3 method is currently scant.
If detailed monitoring shows that the concentration of a greenhouse gas in the discharge from a combustion process isequal to or less than the concentration of the same gas in the ambient intake air to the combustion process thenemissions may be reported as zero. Reporting these emissions as ‘negative emissions’ would require continuous highquality monitoring of both the air intake and the atmospheric emissions.

5.2.3

Choice of method for estimating N2 O emissions

Nitrous oxide is emitted in combustion processes at relatively low combustion temperatures between 500 and 950 °C.
Other important factors affecting the emissions are the type of air pollution control device, type and nitrogen content of
the waste and the fraction of excess air (BREF, 2005; Korhonen et al., 2001; Löffler et al., 2002; Kilpinen, 2002;
Tsupari et al., 2005). N2O emissions from the combustion of fossil liquid waste can be considered negligible, unlesscountry-specific data indicate otherwise.
Figure 5.2 provides a general decision tree for the estimation of N2O emissions from incineration and open burning ofwaste. The most accurate results will be obtained if N2O emissions are determined for each plant based on the plantspecific monitoring data, and then summed.

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Volume 5: Waste

5.2.3.1

T IER 1

The calculation of N2O emissions is based on the waste input to the incinerators or the amount of waste open-burnedand a default emission factor. This relationship is summarised in the following Equation 5.5:
EQUATION 5.5
N2O EMISSION ESTIMATE BASED ON THE WASTE INPUT TO THE INCINERATORSN 2O Emissions = ∑ (IWi • EFi ) • 10 −6iWhere:N2O Emissions = N2O emissions in inventory year, Gg/yrIWi=amount of incinerated/open-burned waste of type i , Gg/yrEFi=

N2O emission factor (kg N2O/Gg of waste) for waste of type i

-6

10

=

conversion from kilogram to gigagrami=

category or type of waste incinerated/open-burned, specified as follows:
MSW: municipal solid waste, ISW: industrial solid waste, HW: hazardous waste,
CW: clinical waste, SS: sewage sludge, others (that must be specified)

The amount and composition of waste should be consistent with the activity data used for the calculation of CO2 andCH4 emissions.
Default emission factors are provided in Section 5.4.3. However, inventory compilers should be aware that default
emission factors for N2O emissions from incineration and open burning of waste have a relatively high level of
uncertainty. The use of country-specific data are preferable, if they meet quality assurance and quality control criteria
outlined in Section 5.8 and in Chapter 6, QA/QC and Verification, in Volume 1. If N2O emissions from incineration oropen burning of waste are key categories, it is good practice to use a higher tier.

5.2.3.2

T IER 2Tier 2 uses the same method as for the Tier 1, however, country-specific data are used to obtain emission factors.
Where practical, N2O emission factors should be derived from emission measurements. Where measured data are notavailable, other reliable means can be used to develop emission factors.
Emission factors for N2O differ with type of facility and type of waste. Emission factors for fluidised-bed plants arehigher than those for plants with grate furnaces. Emission factors for MSW are usually lower than for sewage sludge.
Ranges of N2O emission factors reflect abatement techniques, such as the injection of ammonia or urea used in someNOx abatement technologies that may increase emissions of N2O, temperature, and the residence time of the waste in
the incinerator.
Tier 2 is applicable when country-specific emission factors are available but no detailed information on a plant-byplant basis or further differentiated by management practices are available.

5.2.3.3

T IER 3Tier 3 methods are based on site-specific data on flue gas concentrations. Equation 5.6 indicates the relevant factors of
influence and enables to estimate N2O emissions.
EQUATION 5.6
N2O EMISSION ESTIMATE BASED ON INFLUENCING FACTORSN 2 O Emissions = ∑ ( IWi • ECi • FGVi ) • 10 −9iWhere:N2O Emissions =
IWi

5.14

=

N2O emissions in inventory year, Gg/yramount of incinerated waste of type i, Gg/yr

2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

ECi=

N2O emission concentration in flue gas from the incineration of waste type i, mg N2O/m3

FGVi

=

flue gas volume by amount of incinerated waste type i, m3/Mg

10-9

=

conversion to gigagrami=

category or type of waste incinerated/open-burned, specified as follows:
MSW: municipal solid waste, ISW: industrial solid waste, HW: hazardous waste,
CW: clinical waste, SS: sewage sludge, others (that must be specified)Tier 3 outlines the most detailed and accurate approach, where data on a plant-by-plant basis or for various
management practices are available. It requires data on the flue gas volume and concentration of N2O emissions in theflue gas. Continuous emission monitoring is technically feasible, but not necessarily cost-effective. Periodic
measurements should be conducted sufficiently often to account for the variability of N2O generation (i.e., due to thenitrogen content in the waste), and different types of incinerator operating conditions (e.g., combustion temperature,with or without daily shut down).

5.3

CHOICE OF ACTIVITY DATA

General guidance for activity data collection for solid waste treatment and disposal as well as default values on waste
generation, management practices and composition are given in Chapter 2, Waste Generation, Composition andManagement. Activity data needed in the context of incineration and open burning of waste includes the amount ofwaste incinerated or open-burned, the related waste fractions (composition) and the dry matter content.
As the type of waste combusted and the applied management practice are relevant for the CO2, CH4 and N2Oemissions, the choice of activity data section is outlined according to the common factors related to activity data andnot separately for each of the emitted gases. In addition, the waste composition is particularly relevant for the CO2
emissions. The N2O emissions are mainly determined by technology, combustion temperature and waste composition.
Completeness of combustion (temperature, oxygen, residence time) is particularly relevant for the CH4 emissions. The
N content and technology-specific activity data are related to higher tiers, and country-specific schemes to collect thedata (surveys to plants, research projects, etc.) need to be established. The composition of MSW generated in the
country can be used as a default for MSW incinerated or open-burned when data by management practice are notavailable. More accurate emission estimates can be obtained if data on the composition of waste incinerated or
open-burned are available (Tier 2). It is good practice to make a distinction between composition of wastes
incinerated/open-burned and the composition of all waste delivered to the waste management system, if data are
available. If a certain waste type/material in MSW (e.g., paper waste) or industrial waste is incinerated separately,
country-specific data on the incinerated or open-burned fraction should be determined taking this into account.
Particular attention should be paid to the representativeness of the country-specific data. Ideally, the data usedshould be representative for the waste incinerated and open-burned. If such data are not available, country-specificdata without differentiation by waste type or incineration technology used are still more appropriate than default
data.
Results of sampling, measurements and waste sorting studies applied in the data collection should be documented
transparently and quality assurance and quality control practices outlined in Section 5.8 should be applied.
In developing countries, basic data on amount of waste and treatment practices may not be available. Waste
incineration in some developing countries is likely to take place only in minor quantities. Therefore, emissions fromopen burning of waste should be considered in detail (see Section 5.3.2), while emissions from incineration should also
be quantified if expected to be relevant. If emissions from incineration are assumed to be negligible, the reasons for theassumption should clearly be explained and documented by the inventory compiler.

5.3.1

Amount of waste incinerated

Obtaining data on the amount of waste incinerated is a prerequisite for preparing an emission inventory forincineration of waste. Many countries that use waste incineration should have plant-specific data on the amount of
MSW and other types of waste incinerated. For hazardous and clinical wastes, the activity data may be difficult toobtain since waste incinerated in some of these plants (e.g., on-site incinerators in chemical and pharmaceuticalindustry) may not be included in waste statistics. For these waste types, even though plant-specific data may not be
available, overall data for total waste incinerated may be available from the waste administration.
The default data given in Chapter 2, Section 2.2 on waste generation and management data (see particularly Tables 2.1,
2.3, and 2.4) and Annex 2A.1: Waste generation and management data – by country and regional averages, from the2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 5: Waste

respective region or neighbouring countries with similar conditions could be used when country-specific data are notavailable.
It is good practice to apply accurate boundaries system for the distinction to report emissions under the energy, waste
or industry sections. Also, agricultural residue burning should be reported in the AFOLU Sector. See Section 5.8.2,
Reporting and Documentation.

5.3.2

Amount of waste open-burned

The amount of waste open-burned is the most important activity data required for estimating emissions from open
burning of waste. In most countries statistics may not be available. Where the data on waste amount are not available,
alternative methods such as data from period surveys, research project or expert judgement can be used to estimate
total amount of waste burned together with appropriate explanation and documentation. Extrapolation andinterpolation can be used to obtain estimates for years for which no data are available. Population and economic data
can be used as drivers.
Equation 5.7 below can be used to estimate the total amount of MSW open-burned.
EQUATION 5.7
TOTAL AMOUNT OF MUNICIPAL SOLID WASTE OPEN-BURNEDMSWB = P • Pfrac • MSWP • B frac • 365 • 10 −6

Where:MSWB =

Total amount of municipal solid waste open-burned, Gg/yrP=

population (capita)

Pfrac

=

fraction of population burning waste, (fraction)

MSWP =

per capita waste generation, kg waste/capita/day

Bfrac

=

fraction of the waste amount that is burned relative to the total amount of waste treated,(fraction)

365=

number of days by year

-6=

conversion factor from kilogram to gigagram

10

Fraction of population burning waste (P f r a c )Open burning includes regularly burning and sporadically burning. Regularly burning means that this is the only
practice used to eliminate waste. Sporadically burning means that this practice is used in addition to other practices andtherefore open burning is not the only practice used to eliminate waste. For example, when waste is not collected or isburned for other reasons such as cost avoidance.
For countries that have well functioning waste collection systems in place, it is good practice to investigate whether
any fossil carbon is open-burned. In a developed country, Pfrac can be assumed to be the rural population for a roughestimate. In a region where urban population exceeds 80 percent of total population, one can assume no open burningof waste occurs.
In a developing country, mainly in urban areas, Pfrac can be roughly estimated as being the sum of population whose
waste is not collected by collection structures and population whose waste is collected and disposed in open dumps
that are burned. In general, it is preferable to apply country- and regional-specific data on waste handling practices andwaste streams.

Fraction of waste amount open-burned (B f r a c )Bfrac means the fraction of waste for which carbon content is converted to CO2 and other gases. When all the amount ofwaste is burned Bfrac could be considered equal to 1 (an oxidation factor related to the combustion efficiency is appliedlater to estimate emissions using Equation 5.1 or 5.2). However, in some cases, mainly when a substantial quantity of
waste in open dumps is burned, a relatively large part of waste is left unburned (in open dumps the fraction notcompacted often burns). In this situation Bfrac should be estimated using survey or research data available, or expert
judgement, and applied in the Equation 5.7 (here also an oxidation factor is applied later to estimate emissions using
Equation 5.1 or 5.2).

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Chapter 5: Incineration and Open Burning of Waste

When open burning is practiced, countries are encouraged to undertake surveys in order to estimate Pfrac and Bfrac andthen MSWB using the Equation 5.7.
Box 5.1 gives an example of estimating MSWB .

BOX 5.1
EXAMPLE OF ESTIMATING MSWB

In a country of population P inhabitants, 15 percent of the population burns waste in the backyard(barrels or on the ground) and 20 percent sends waste to open-dumps that are burned. Therefore, Pfrac =35 percent. The remainder 65percent are eliminated through other waste treatment systems. The
example calculation is as follows:
MSWP =

0.57 kg waste/capita/day

Bfrac

=

0.6 (default value suggested for burning of open dumps based on expert judgment
considering the fact that 0.4 is suggested as default value for MCF of unmanaged shallow
SWDS).

For P=

1 500 000 inhabitants, the total amount of waste open-burned is:

MSWB =

65.54 Gg/yr

National statistics on population and per capita waste generation exist in many countries and can be used. Data on
population, per capita waste generation and waste composition used should be consistent with those reported under the
categories of Solid Waste Disposal and Biological Treatment of Solid Waste. Population data are usually available
from national statistics, international databases such as those of United Nations also provide international population
statistics (UN, 2002) can be used where national statistics are not available (see Section 3.2.2). The amount of fossil
liquid waste combusted can include both by incineration and by open burning (see Section 5.2.1.4). The amount does
not need to be differentiated by type of management practice, as the default methodology is applicable to bothpractices (see also Chapter 2).

5.3.3

Dry matter content

An important distinction needs to be made between dry weight and wet weight of waste, because the water content ofwaste can be substantial. Therefore, the dry matter content of the waste or waste fraction is an important parameter tobe determined.
The weight of waste incinerated should be converted from wet weight to dry weight, if the related emission factors
refer to dry weight. The dry matter content of waste can range from below 50 percent in countries with a higher
percentage of food waste to 60 percent in countries with higher fractions of paper-based and fossil carbon-based
wastes. Detailed procedures for determination of the dry matter content are being developed in the document PrEN
(2001).
Table 2.4 in Section 2.3 provides default data on dry matter content for different waste types/material that can be used
to estimate dry matter content in MSW. This can be done using Equation 5.8.
EQUATION 5.8
DRY MATTER CONTENT IN MSW

dm = ∑ ( WFi • dmi )iWhere:
dm=

total dry matter content in the MSW

WFi=

fraction of component i in the MSW

dmi=

dry matter content in the component i.

It is important to notice that Equation 5.8 is a part of Equation 5.2.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

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Volume 5: Waste

5.4

CHOICE OF EMISSION FACTORSEmission factors in the context of incineration and open burning of waste relate the amount of greenhouse gas emitted
to the weight of waste incinerated or open-burned. In the case of CO2, this applies data on the fractions of carbon andfossil carbon in the waste. For CH4 and N2O, this primarily depends on the treatment practice and the combustion
technology. For the estimation of CO2, CH4 and N2O emissions from incineration and open burning of waste, guidanceon choice of the emission factors is outlined in the following sections.

5.4.1

CO 2 emission factors

It is generally more practical to estimate CO2 emissions from incineration and open burning of waste using
calculations based on the carbon content in the waste, instead of measuring the CO2 concentration.
Default values for parameters related to emission factors are shown in Table 5.2. Each of these factors is discussed indetail in the sections below3.
TABLE 5.2
DEFAULT DATA FOR CO2 EMISSION FACTORS FOR INCINERATION AND OPEN BURNING OF WASTE
SewageSludge (%)

Fossil liquid
waste (%)

NA

NA

NA

50

60

40 − 5080

see Note 2

90

40

0

100

incineration

100

100

100

100

100

Open- burning(see Note 3)

58

NO

NO

NO

NO

MSW

Industrial
Waste (%)

Clinical
Waste (%)

Dry matter content in % of
wet weightsee Note 1

NA

Total carbon content in % of
dry weightsee Note 1

Fossil carbon fraction in % of
total carbon content

Parameters

Oxidation factor in % ofcarbon input

Management
practice

Note 4Note 5

NA: Not Available, NO: Not Occurring
Note 1: Use default data from Table 2.4 in Section 2.3 Waste composition and equation 5.8 (for dry matter), Equation 5.9 (for carbon content) andEquation 5.10 (for fossil carbon fraction).
Note 2: Default data by industry type is given in Table 2.5 in Section 2.3 Waste composition. For estimation of emissions, use equations
mentioned in Note 1.
Note 3: When waste is open-burned, refuse weight is reduced by approximately 49 to 67 percent (US-EPA, 1997, p.79). A default value of 58
percent is suggested.
Note 4: See Section 2.3.2 Sludge in Chapter 2.
Note 5: The total carbon content of fossil liquid waste is provided in percent of wet weight and not in percent of dry weight (GIO, 2005).
References: GPG2000 (IPCC, 2000), Lead Authors of the 2006 Guidelines, Expert judgement.

5.4.1.1

T OTAL CARBON CONTENT

While a fraction of the carbon in waste incinerated or open-burned is derived from biomass raw materials (e.g., paper,and food waste), part of the total carbon is plastics or other products made from fossil fuel. Table 5.2 in this sectionand Section 2.3 in Chapter 2 provide default carbon fractions for waste types and MSW waste fractions respectively.
Further details on the fraction of fossil carbon are provided below.
Inventory compilers can use data on composition of MSW and the default data on total carbon content for different
waste types/material of MSW provided in Section 2.3 of Chapter 2 to estimate the total carbon content in MSW (seeEquation 5.9).

3The parameters total carbon content in percent of dry weight and fossil carbon fraction in percent of total carbon content could be
combined to the parameter: fossil carbon content in percent of dry weight.

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Chapter 5: Incineration and Open Burning of Waste

EQUATION 5.9
TOTAL CARBON CONTENT IN MSW
CF = ∑ ( WFi • CFi )i

Where:
CF=

total carbon content in MSW

WFi=

fraction of component i in the MSW

CFi=

carbon content in the waste type/material i in MSWThis is also reflected in Equation 5.2.

5.4.1.2

F OSSIL CARBON FRACTION

In estimating emissions from incineration and open burning of waste, the desired approach is to separate carbon in thewaste into biomass and fossil fuel based fractions. For the purposes of calculating anthropogenic CO2 emissions fromincineration and open burning of waste, the amount of fossil carbon in the waste should be determined. The fraction offossil carbon will differ for different waste categories and types of waste. The carbon in MSW and clinical waste is ofboth biogenic and fossil origin. In sewage sludge the fossil carbon usually can be neglected while the carbon inhazardous waste is usually of fossil origin. Default data for these waste categories and different waste types/materials
included in MSW are provided in Table 5.2 and in Chapter 2, Section 2.3.
Where plant-specific data are available, the exact composition of the waste being incinerated should be collected andused in CO2 emission calculations. If such data are not readily available, country-specific data may be used. This typeof data will most likely be in the form of general surveys of the country-specific waste stream. The survey should
contain not only the composition, but also the fate of the waste streams (i.e., the percentage of a particular waste type,which is incinerated/open-burned).
Different fossil fuel-based waste products will contain different percentages of fossil carbon. For each waste stream, ananalysis should be performed for each waste type. In general, plastics will represent the waste type being incinerated
with the highest fossil carbon fraction. In addition, the fossil carbon content of toxics, synthetic fibres and synthetic
rubbers is particularly relevant. A certain amount of tire waste is also considered as source of fossil carbon, since tires
can be composed of synthetic rubbers or carbon black.
If neither plant-specific waste types nor country-specific waste stream information are available, Section 2.3 in
Chapter 2 provides default fossil carbon fractions for the most relevant waste fractions in MSW as well as for specifictypes of industrial waste and other waste (including hazardous waste and clinical waste).
The fractions of fossil and biogenic carbon are likely to change considerably in the future because of recent waste
legislation adopted in some countries. Such programmes will influence the total waste flow incinerated, as well as thefossil carbon content of the waste incinerated/open-burned.
It is good practice, under Tier 2a, that inventory compilers use country-specific data on composition of MSW anddefault values provided in Chapter 2, Section 2.3, to estimate fossil carbon fraction (FCF) in MSW using Equation
5.10.
EQUATION 5.10
FOSSIL CARBON FRACTION (FCF) IN MSW

FCF = ∑ ( WFi • FCFi )i

Where:
FCF=

total fossil carbon in the MSW

WFi=

fraction of waste type i in the MSW

FCFi

=

fraction of fossil carbon in the waste type i of the MSW

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Volume 5: Waste

5.4.1.3

OXIDATION FACTOR

When waste streams are incinerated or open-burned most of the carbon in the combustion product oxidises to CO2. A
minor fraction may oxidise incompletely due to inefficiencies in the combustion process, which leave some of the
carbon unburned or partly oxidised as soot or ash. For waste incinerators it is assumed that the combustion efficiencies
are close to 100 percent, while the combustion efficiency of open burning is substantially lower. If oxidation factors ofwaste incineration below 100 percent are applied, these need to be documented in detail with the data source provided.
Table 5.2 presents default oxidation factors by management practices and waste types.
If the CO2 emissions are determined on a technology- or plant-specific basis in the country, it is good practice to use
the amount of ash (both bottom ash and fly ash) as well as the carbon content in the ash as a basis for determining theoxidation factor.

5.4.2

CH 4 emission factors

CH4 emissions from waste incineration are much dependent on the continuity of the incineration process, theincineration technology, and management practices. The most detailed observations have been made in Japan (GIO,
2004), where the following CH4 emission factors based on technology and operation mode are obtained.
Continuous incineration includes incinerators without daily start-up and shutdown. Batch type and semi-continuousincineration mean that the incinerator is usually started-up and shutdown at least once a day. These differences inoperation are at the origin of difference in emission factors. It is sometimes observed that the concentrations of CH4 in
the exhaust gas of the furnace are below the CH4 concentrations in intake gas of the incinerator (GIO, 2005). Becauseof the low concentrations and high uncertainties it is here good practice to apply an emission factor of zero (seeSection 5.2.2.3).
For continuous incineration of MSW and industrial waste, it is good practice to apply the CH4 emission factors
provided in Volume 2, Chapter 2, Stationary Combustion. For other MSW incinerators (semi-continuous and batchtype), Table 5.3 shows CH4 emission factors reported by GIO, Japan. The CH4 emission factors of other industrial
waste incinerators are differentiated by waste type, rather than technology (GIO, 2005). In Japan, the CH4 emission
factors of waste oil and of sludge are 0.56 g CH4/t wet weight and 9.7 g CH4/t wet weight, respectively.

TABLE 5.3
CH4 EMISSION FACTORS FOR INCINERATION OF MSW
CH4 Emission Factors

Type of incineration/technology
Continuous incineration
Semi-continuous incineration
Batch type incineration(kg/Gg waste incinerated on a wet weight basis)stoker0.2

fluidised bed

Note1

~0

stoker6

fluidised bed

188

stoker60

fluidised bed

237

Note 1: In the study cited for this emission factor, the measured CH4 concentration in the exhaust air was lower than theconcentration in ambient air.
Source: Greenhouse Gas Inventory Office of Japan, GIO 2004.

For open burning of waste, a CH4 emission factor of 6500 g / t MSW wet weight has been reported (EIIP, 2001). Thisfactor should be applied as a default, unless another CH4 emission factor seems more appropriate.
If country-specific data are available, these should be applied instead and the method used to derive them as well as thedata sources need to be documented in detail.

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Chapter 5: Incineration and Open Burning of Waste

5.4.3

N 2 O emission factors

Nitrous oxide emissions from waste incineration are determined by a function of the type of technology andcombustion conditions, the technology applied for NOx reduction as well as the contents of the waste stream. As aresult, emission factors can vary from site to site.
Several countries have reported N2O emissions from waste incineration in their national inventory reports. Table 5.4
shows examples of emission factors that have been used for incineration of MSW.
The differences in the emission factors are mainly caused by varying technologies in the context of NOx removal.

TABLE 5.4
N2O EMISSION FACTORS FOR INCINERATION OF MSWCountry

Emission factor for MSW(g N2O/t MSW incinerated)

Weight basis

Stocker47

wet weight

Fluidised bed

67

wet weight41

wet weight68

wet weight

Type of Incineration / Technology

Japan 1

Continuous incineration

Semi-continuous incineration Stocker
Fluidised bed
Batch type incineration

Stoker56

wet weight

Fluidised bed

221

wet weight8

wet weight20

wet weight12

wet weight

Germany 2
Netherlands

3

Austria 4
1

GIO, 2005.
Johnke 2003.
3
Spakman 2003.
4
Anderl et al. 2004.
2

Table 5.5 shows the example of N2O emission factors used for estimate emissions from incineration of sludge andindustrial waste.
TABLE 5.5
N2O EMISSION FACTORS FOR INCINERATION OF SLUDGE AND INDUSTRIAL WASTECountryJapan1

Germany2
12Type of Waste

Type of Incineration /Technology

Emission factor for
Industrial Waste(g N2O / t waste)

Weight basis

Waste paper, waste wood10

wet weight

waste oil

9.8

wet weight

waste plastics

170

wet weightsludge (except sewage sludge)

450

wet weight

dehydrated sewage sludge

900

wet weighthigh molecular weightflocculant

fluidised bed incinerator
at normal temperature

1 508

wet weighthigh molecular weightflocculant

fluidised bed incinerator
at high temperature645

wet weighthigh molecular weightflocculant

multiple hearth882

wet weight

other flocculant

882

wet weight

lime sludge294

wet weight

sewage sludge

990

dry weightindustrial waste

420

wet weightGIO 2005.
Johnke 2003.

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Volume 5: Waste

It is good practice to apply these if no country-specific information is available.
For open burning of waste, only information on emissions from burning of agricultural residues is available. The
approach for agricultural residues is outlined in Volume 4, Section 2.4 in Chapter 2 Non CO2 emissions, and Section
11.2 (N2O emissions from managed soils) in Chapter 11. Assuming an N/C ratio of 0.01 (Crutzen and Andrea, 1990),
an emission factor of up to 0.15 g N2O / kg dry matter is obtained as N2O emission factor for agricultural residues.
Because it is expected that the nitrogen content of household waste is towards the higher end of the nitrogen content ofagricultural wastes, this emission factor for agricultural wastes is suggested here to be used as default value for N2Oemissions from open-burning of waste.
Based on the current information available and the emission factors provided in Table 5.4 and 5.5, Table 5.6 provides
N2O default emission factors for different types of waste and management practices.
TABLE 5.6
DEFAULT N2O EMISSION FACTORS FOR DIFFERENT TYPES OF WASTE AND MANAGEMENT PRACTICESEmission factor
Type of waste
Technology / Management practiceweight basis(g N2O / t waste)continuous and semi-continuous incinerators
50
wet weight
MSW
MSW

batch-type incinerators

60

wet weight

MSW

open burning

150

dry weight

Industrial waste

all types of incineration

100

wet weight

Sludge (except sewage sludge)

all types of incineration

450

wet weight

Sewage sludge

incineration

990

dry weight900

wet weightSource: Expert judgement by lead authors of this chapter of 2006 Guidelines

It is good practice to apply these if no country-specific information is available.
NOx can be transformed to N2O in the atmosphere. Therefore, NOx emissions from incineration and open burning ofwaste can be relevant sources of indirect N2O emissions. When the country has information on NOx emissions, it isgood practice to estimate the indirect N2O emissions using the guidance in Chapter 7 Ozone Precursors, SO2 andIndirect Emissions of Volume 1.

5.5

COMPLETENESS

Completeness depends on the reporting of types and amounts of waste incinerated or open-burned. If the method isimplemented at the facility-level and then summed across facilities, it is good practice to ensure that all waste
incineration plants are covered.
Inventory compilers should make efforts to report all waste types arising in their country as well as associatedmanagement practices. When different types of waste are incinerated together, it is good practice to estimate emissions
from each type of waste separately and report them following guidance provided in this chapter.
It should be noted that there are possibilities of double counting CO2 emissions because waste is often incinerated in
facilities with energy recovery capabilities. Also, waste can be used as substitute fuel in industrial plants other thanwaste incineration plants (e.g., in cement and brick kilns, and blast furnaces). In order to avoid double counting or
misallocation, guidance provided in this chapter for estimating and reporting emissions from incineration between
Waste and Energy Sectors should be followed.
For open burning of waste, it could be difficult to determine the total amount of waste burned because reliable statistics
are often unavailable. Inventory compilers should consider data that fall outside the official statistics in order to avoid
underestimation of emissions. If household waste is open-burned in rural areas (villages, etc.) this should beconsidered.
Open-burning on solid waste disposal sites has an effect to reduce degradable organic carbon (DOC). The reduction in
the DOC available for decay, and hence the reduction in future CH4 emissions, can be roughly estimated, at Tier 1, as
the product of the amount of waste burned on landfills and the corresponding average DOC. Actually, open burning on
landfills is a more complex issue since it would affect some important parameters such as humidity, availability ofnutrients, and availability of micro organisms (likely killed by fire or change in their metabolism) to some extent andthis would influence subsequent CH4 emissions from landfill at least for a given period. At higher tiers (e.g., Tier 2)
countries should strive for improving estimate of emissions arising from this practice as well as its effect on DOC.

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Chapter 5: Incineration and Open Burning of Waste

To check whether completeness has been achieved, a diagram showing waste stream and distribution between
management practices could be drawn. This could also facilitate the process of QA/QC.

5.6

DEVELOPING A CONSISTENT TIME SERIESEmissions of greenhouse gas from incineration and open-burning of waste should be calculated using the same methodand data sets consistently for every year in the time series, at the same level of disaggregation. Where country-specificdata are used, it is good practice to use the same coefficients and methods for equivalent calculations at all points inthe time series. Where consistent data are not available for the same method for any years in the time series, these gaps
should be filled according to the guidance provided in Volume 1, Chapter 5 Time Series Consistency, Section 5.3,
Resolving data gaps.
Activity data may only be available every few years. To achieve time series consistency, various methods such as
interpolation, extrapolation from longer time series or trends should be used. (See Chapter 5 of Volume 1.)

5.7

UNCERTAINTY ASSESSMENT

Section 2.3 in Chapter 2, Table 2.4 provides typical ranges as well as single values for parameters relevant for the
calculation of CO2 emissions from incineration and open burning of waste. Examples of CH4 and N2O emission
factors of some countries are outlined in Section 5.4.2 and Section 5.4.3 respectively. It is good practice that inventory
compilers calculate the uncertainty as 95 percent confidence interval for country-defined parameters. Also uncertainty
estimates based on expert judgement or the default uncertainty estimates can be used. More recent information could
have a lower uncertainty because it reflects changing practices, technical developments, or changing fractions(biogenic and fossil) of incinerated waste. This should form the basis of the inventory uncertainty assessment.
Volume 1, Chapter 3, Uncertainties, provides advice on quantifying uncertainties in practice. It includes eliciting andusing expert judgements, which in combination with empirical data can provide overall uncertainty estimates.
Estimates of emissions from open burning can be highly uncertain due to lack of information mainly in developing
countries.
The use of country-specific data may introduce additional uncertainty in the following areas:•

If surveys on waste composition are used, the interpretation of definitions of solid waste and surveys may differ,
which due to a variety of sources of varying reliability and accuracy.

•

Emission factors for N2O and CH4 for solid waste combustion facilities may span an order of magnitude,reflecting considerable variability in the processes from site to site. Control/removal efficiency can also be
uncertain, e.g., due to controls in place to reduce NOx.

5.7.1

Emission factor uncertainties

There is a high level of uncertainty related to the separation of biogenic and fossil carbon fractions in the waste. This
uncertainty is mainly related to the uncertainties in waste composition. The major uncertainty associated with CO2emissions estimate is related to the estimation of the fossil carbon fraction (see Section 3.7 on uncertainty assessment
in Chapter 3 of this Volume).
Uncertainties associated with CO2 emission factors for open burning depend on uncertainties related to fraction of dry
matter in waste open-burned, fraction of carbon in the dry matter, fraction of fossil carbon in the total carbon,
combustion efficiency, and fraction of carbon oxidised and emitted as CO2. A default value of ± 40 percent is
proposed for countries relying on default data on the composition in their calculations.
Direct measurement or monitoring of emissions of N2O and CH4 has less uncertainty. For continuous and periodic
emission monitoring, uncertainty depends on the accuracy of measurement instruments and methods used. These arelikely to be in order of ± 10 percent. For periodic measurement, uncertainty will also depend on the sampling strategy
and frequency, and the uncertainties will be much higher. If default values for N2O and CH4 emission factors are used,
uncertainty ranges have been estimated to be ± 100 percent or more.

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Volume 5: Waste

5.7.2

Activity data uncertainties

In many developed countries where the amount of waste incinerated is based on waste statistics or plant specific data,
uncertainties on the amount of incinerated waste are estimated around ± 5 percent on a wet weight basis. The
uncertainty could be higher for some waste types, such as clinical waste.
The conversion of waste amounts from wet weight to dry weight adds additional uncertainty. Depending on thefrequency and the accuracy of the dry weight determination, this uncertainty varies substantially. The uncertainty ofthe dry matter content may therefore range between ± 10 percent up to ± 50 percent and even more.
When waste statistics are insufficient, population, per capita waste generation, and fraction of waste burned areparameters to be considered for estimating amount of waste open-burned. Uncertainties can be particularly high for theamount of waste generated per capita and the fraction of waste burned. For the countries using the default values for
waste generation and management data given in the Section 2.2 in Chapter 2, the uncertainty values for activity data
provided in Table 3.5 in Chapter 3 can be used also for incineration. Estimates on the total carbon content and fractionof fossil carbon can be estimated using the ranges given in Table 2.4 in Chapter 2, Section 2.3.

5.8

QA/QC, REPORTING AND DOCUMENTATION

5.8.1

Inventory Quality Assurance/Quality Control(QA/QC)

Quality assurance and quality control checks as outlined in Chapter 6 of Volume 1 should be used when estimating
emissions from incineration and open burning of waste. Furthermore, transparency can be improved by the provisionof clear documentation and explanations of work undertaken in the following areas.
R ev iew of act iv ity data
• Inventories compilers should review data collection methods, check data and compare them with other data
sources. Data should also be checked with previous year to ensure consistency over time. This includes mainly
amount of waste incinerated/open-burned and dry matter content.

•

Diagram of distribution of waste according to management practices should be developed to ensure that the total
amount of waste generated is the same as the sum of waste recycled and treated under different management
practices.

R ev ie w of em is sio n fa cto rs• Inventory compilers should compare country-specific or plant-specific values of the carbon content of waste, thefossil carbon as fraction of total carbon, and the efficiency of combustion for the incinerator to the default values
provided. When there is difference, they should check whether sound explanation is provided.
R ev ie w o f d i r e ct e mi s sio n m ea s u r em en t s• Where direct measurement data are available, inventory compilers should confirm that internationally recognised
standard methods were used for measurements. If the measurement practices fail this criterion, then the use of
these emissions data should be carefully evaluated.

•

Where emissions are measured directly, inventory compilers should compare plant-level factors among plants,
and also with IPCC defaults. They should review any significant differences between factors. This is particularly
true for hazardous and clinical waste, because these wastes are often not quantified on a plant basis and can varysignificantly from plant to plant.

Consistency of act iv ity data a nd emissions fa ctors• The activity data, the emission factors and related factors need to be related to the quantity of waste in a consistentmanner: e.g., wet weight or dry weight. Otherwise conversion factors (e.g., dry matter content) need to be applied.

•

5.24

The applied data and factors should preferably refer to the same or similar system boundaries. For example, if one
component in an equation relates to rural waste, another to waste in large cities, these should be used in aconsistent manner.

2006 IPCC Guidelines for National Greenhouse Gas Inventories

Chapter 5: Incineration and Open Burning of Waste

5.8.2

Reporting and Documentation

It is good practice to document and archive all information required to produce the national greenhouse gas inventory
as outlined in Section 6.11 of Chapter 6 in Volume 1. A few examples of specific documentation and reporting
relevant to this category are outlined in the following paragraphs.
While documentation is important, it is not practical or necessary to include all documentation in a greenhouse gas
inventory report. However, the inventory should include summaries of methods used and references for data sources
such that the reported estimates are transparent and steps included in their calculations may be traced and verified.
Some countries use different categorisations for waste at local or regional levels. In such instances, the inventory
compiler should pay special attention to the consistency with the IPCC categorisation and explain how the data weremanipulated to fit the IPCC categories.
Inventory compilers should also include information on how they obtained the dry matter content, the carbon content,
the fossil carbon fraction and the N2O and CH4 emission factors or any other relevant information.
In some countries, incineration plants are used to produce both heat and electricity. In such cases, emissions fromincineration of waste for energy purposes should be reported under Energy Sector (fossil CO2, N2O and CH4 from
Stationary Combustion, and biogenic CO2 as an information item). Resulting emissions should not be reported in the
Waste Sector in order to avoid double counting.
In cases where gas, oil or other fuels are used as support fuel to start the incineration process or to maintain therequired temperature, consumption of this fuel should not be reported under waste incineration but under the Energy
Sector (see Chapter 2, Stationary Combustion, in Volume 2, Energy ). Such fuels, normally, account for less than 3
percent of total calorific input of MSW incineration but could be more important with the incineration of hazardous
waste.

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