Annual Refrigerant Emissions
Carbon Tax Liability
Switch to Natural Refrigerants
With R290 your liability = 0.002 tonnes CO₂e/year. With CO₂ your liability = 0.001 tonnes CO₂e/year. Switching eliminates virtually all refrigerant-related Scope 1 emissions.
SEC PFRS S2 / Scope 1 Reporting
Your R410A systems generate 1.04 tonnes CO₂e of Scope 1 fugitive emissions per year from refrigerant leakage alone. Under SEC PFRS S2 (IFRS S2), this must be disclosed in your climate-related financial statements. Natural refrigerants (R290, CO₂) reduce this liability by over 99%.
Refrigerant GWP Data & Sources
| Refrigerant | GWP (AR5) | Type | PFAS |
|---|---|---|---|
| R290 (Propane) | 3 | Natural — Hydrocarbon | No |
| R744 (CO₂) | 1 | Natural — Inorganic | No |
| R32 | 675 | HFC | Yes |
| R410A | 2,088 | HFC Blend | Yes |
| R134a | 1,430 | HFC | Yes |
| R404A | 3,922 | HFC Blend | Yes |
| R407C | 1,774 | HFC Blend | Yes |
| R22 (HCFC) | 1,810 | HCFC (phased out) | Yes |
| R448A | 1,387 | HFO/HFC Blend | Yes |
| R449A | 1,397 | HFO/HFC Blend | Yes |
GWP values from IPCC AR5 (100-year horizon). PFAS classification per ECHA definition of per- and polyfluoroalkyl substances. Carbon tax calculated at $50/tonne CO₂e (representative global benchmark). Actual leak rates vary by system design, age, and maintenance regime.
Calculation Method
Annual Refrigerant Leaked
Where Qcharge is the system charge in kg, rleak is the annual leak rate (%), and n is the number of systems.
CO₂ Equivalent Emissions
The leaked mass is multiplied by the refrigerant's Global Warming Potential (GWP) and divided by 1,000 to convert from kg to tonnes.
Carbon Tax Liability
Applied at $50 per tonne CO₂e, a representative global carbon price benchmark used by the World Bank and IMF.
Frequently Asked Questions
What are PFAS and why do they matter for refrigerants?
PFAS (Per- and Polyfluoroalkyl Substances) are synthetic "forever chemicals" that do not break down in the environment. Most common HFC refrigerants — including R410A, R134a, R404A, and R32 — are classified as PFAS. The EU F-Gas Regulation is phasing down HFC production by 98% by 2050, and PFAS bans are being considered globally. Natural refrigerants like R290 (propane) and R744 (CO₂) are not PFAS and are exempt from these regulations.
What is GWP and how does it affect my carbon liability?
Global Warming Potential (GWP) measures how much heat a greenhouse gas traps relative to CO₂ over 100 years. R410A has a GWP of 2,088 — meaning 1 kg of R410A leaked is equivalent to 2,088 kg of CO₂. R290 has a GWP of just 3, making it over 600x less damaging. Refrigerant leakage is a direct Scope 1 emission that must be reported under SEC Climate Disclosure Rules and IFRS S2.
What are Scope 1 emissions from refrigerant leakage?
Scope 1 emissions include all direct greenhouse gas releases from company-owned equipment. Refrigerant leakage from HVAC, chiller, and heat pump systems is a Scope 1 fugitive emission. The GHG Protocol requires companies to report refrigerant losses as CO₂e using the GWP of the specific refrigerant. Annual leak rates typically range from 2% to 15% depending on system age and maintenance.
What is SEC PFRS S2 and how does it relate to refrigerants?
The Philippine SEC adopted PFRS S2 (equivalent to IFRS S2 Climate-related Disclosures) requiring publicly listed companies to disclose Scope 1, 2, and 3 greenhouse gas emissions. Refrigerant leakage is a material Scope 1 source for companies with large HVAC or refrigeration installations. Switching to natural refrigerants like R290 or CO₂ can eliminate this reporting liability entirely.
Eliminate Your Scope 1 Refrigerant Liability
Switch to R290 or CO₂ — eliminate your Scope 1 refrigerant liability entirely. Our engineering team can design the transition.