Fertilisers: Carbon Accounting Guide
Fertilisers are covered by EU CBAM. Natural gas used as feedstock and fuel, and nitrous oxide from nitric acid production, dominate the embedded emissions.
The question eu importers ask
“What are the embedded emissions per tonne of this fertiliser, including nitrous oxide?”
This sector is covered by EU CBAM (Regulation (EU) 2023/956). Since 1 January 2026, EU importers declare embedded emissions; without actual producer data, default values with a mark-up apply.
Scope 1 sources (evidence: fuel invoices)
- Natural gas as ammonia feedstock
- Reformer and boiler fuel
- Nitrous oxide from nitric acid
- On-site vehicles
Scope 2 sources (evidence: electricity bills)
- Compressors
- Granulation and drying
- Pumps and cooling water
- Bagging lines
Scope 3 sources (evidence: purchase and freight invoices)
- Purchased ammonia
- Phosphate rock and potash
- Sulphur and acids
- Freight and port handling
Worked example
Illustrative monthly quantities: 2,00,000 scm of piped natural gas, 3,00,000 kWh of grid electricity, 3,000 litre of diesel, multiplied by the emission factors Senseible uses and annualised. Energy only. Nitrous oxide and feedstock emissions need production data and are not in this example.
Where reductions usually start
- Nitrous oxide abatement catalysts
- Reformer and steam system efficiency
- Low-carbon ammonia sourcing
- Renewable electricity for utilities
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