

How Simply Cups Calculates Carbon Emissions and Avoided Emissions
Overview
The Simply Cups impact reporting portal has been designed to provide transparent, evidence-based reporting on the greenhouse gas emissions associated with the collection and recycling of single-use cups through the Simply Cups program.
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This methodology explains how emissions are calculated, the assumptions that underpin the model, and the boundaries used within the assessment. The intention is to provide customers, collectors, and product custodians with a clear understanding of how reported carbon outcomes are derived.
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The calculator and methodology were developed to assess the greenhouse gas (GHG) impacts associated with recycling cups through the Simply Cups program compared with a conventional landfill disposal pathway.
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The methodology has been informed by:
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Australian waste and recycling infrastructure
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Operational collection data from the Simply Cups program
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Life cycle assessment principles
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Emissions factors sourced from recognised databases
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Guidance prepared in consultation with Pangolin Associates
What the Assessment Measures
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The assessment compares two scenarios:
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Baseline scenario: cups disposed of to landfill
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Simply Cups scenario: cups collected and transported through the Simply Cups recycling system
The reporting quantifies:
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Emissions associated with transport and end-of-life processing
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Emissions avoided through recycling instead of landfill disposal
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Recycling outcomes attributable to participation in the Simply Cups program
Depending on the customer type, the reporting may be generated from either:
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A collector perspective
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A product custodian perspective

Scope and System Boundary
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Included in the Assessment
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The assessment includes:
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Collection transport
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Transport to depots and recycling facilities
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Transport to landfill facilities
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Recycling processing
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Landfill disposal impacts
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End-of-life greenhouse gas emissions
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Excluded from the Assessment​
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The following stages are excluded from the assessment:
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Raw material extraction
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Cup manufacturing
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Product use phase
These stages are excluded because they are assumed to be equivalent between the landfill and recycling scenarios and therefore do not materially affect the comparative outcome.
The system boundary ends once the material reaches:
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A recycling facility
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A landfill
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An energy recovery facility
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A state where the material becomes suitable for reuse or recovery
This approach aligns with the polluter-pays principle commonly used in life cycle assessment methodologies.
Data Sources and Emissions Factors​
The emissions calculations use emissions factors sourced from:
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Ecoinvent
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AusLCI / AusLCA databases
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These datasets were accessed and modelled using SimaPro software and the IPCC 2021 GWP100 V1.03 methodology.
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This means all greenhouse gas outcomes are reported as carbon dioxide equivalent emissions (COâ‚‚-e) using a 100-year global warming potential framework.
Transport Assumptions
Transport emissions represent a significant component of the end-of-life assessment. Several assumptions are used to ensure consistent reporting across the national program.
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Transport to Landfill
For the landfill scenario, an average one-way transport distance of 60 km to landfill has been assumed.
This distance reflects a midpoint estimate for Australian metropolitan waste transport systems, taking into account:
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The use of transfer stations
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The location of landfill facilities on city fringes
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Typical waste transport logistics in Australian capital cities
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Collection and Transport Through Simply Cups
Simply Cups collection emissions are based on operational reporting data provided through ELoop collections.
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Collection distances are calculated using:
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Total kilometres travelled during collection runs
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Number of cups collected per run
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Total cups collected during the reporting period
Where a full year of operational data is not available, a minimum of three months of actual collection data is used and assumed to be representative of annual operations.
After collection:
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Cups are transported to a state depot
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In Victoria and New South Wales, depots are co-located with recycling facilities
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In other states, an additional transport leg is included to move material from the depot to the nearest recycling facility
Recycling Rate Methodology​
Product Custodian Reporting
For product custodians participating in the Simply Cups product stewardship scheme, the recycling rate is calculated using:
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Total cups collected for recycling through the program ÷ Total cups placed on the market under the scheme
Based on current program performance, the methodology assumes an approximate recycling rate of 10%.
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It is important to note that cups collected through the program are not necessarily the exact cups placed on the market by participating product custodians.
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Because collection points are shared across Australia, cups entering the system may originate from multiple brands and organisations.
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The recycling outcomes are therefore allocated proportionally based on participation in the stewardship scheme and the number of cups placed on the market.
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This reflects the fact that product custodians financially support the operation of the program through stewardship contributions that fund:
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Collection infrastructure
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Transport
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Sorting
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Recycling activities
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Accordingly, the methodology represents a responsibility-based allocation model rather than a one-to-one physical tracking system.
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Collector Reporting
For collectors participating in the Simply Cups program, the recycling rate is assumed to be 100%.
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This assumption is based on a physical material flow approach, where all cups accepted into the Simply Cups collection system are transported to recycling facilities with the intention of being recycled.
Cup Composition Assumptions​
Cup composition is used to model end-of-life emissions and recycling impacts.
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The average cup composition has been developed using data from Closed Loop cup audits.
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The methodology assumes:
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The cup body is predominantly paper fibre
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The plastic lining represents approximately 0.075% of total cup weight
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The lining material is PLA
Lid Assumptions
Lids are currently collected primarily through participating 7-Eleven locations.
Based on operational data:
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Approximately 8% of collected cups include lids
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A weighted average lid weight has been applied
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Individual lids are assumed to weigh approximately 3 grams
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Lids are assumed to be made from PLA
These assumptions are used to estimate the average material composition entering the recycling stream.
Allocation Approach
The methodology uses different allocation approaches depending on the reporting context.
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Physical Flow Allocation
Used for collector reporting.
This approach tracks the actual material entering the Simply Cups collection and recycling network.
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Responsibility-Based Allocation
Used for product custodian reporting.
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his approach allocates recycling outcomes proportionally based on stewardship participation and financial contribution to the scheme.
This distinction is important because the Simply Cups program operates as a national shared collection network rather than a closed-loop system tied to individual brands.
Methodology Limitations
Like all carbon accounting methodologies, the Simply Cups methodology relies on a combination of measured operational data and industry assumptions.
Some limitations include:
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Transport distances may vary by location and collection route
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Recycling infrastructure differs between states
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Collection data may be extrapolated from partial-year operational reporting
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Individual cup tracking is not performed
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Cup composition varies across manufacturers and products
The methodology is periodically reviewed and may be updated as additional operational data becomes available or as recycling infrastructure evolves.
Continuous Improvement
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Simply Cups is committed to improving the quality and transparency of environmental reporting over time.
As the national collection network expands and more operational data becomes available, the methodology will continue to be refined to improve:
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Accuracy
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Geographic specificity
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Material composition modelling
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Transport modelling
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Recycling outcome reporting
The objective is to provide customers and partners with credible, transparent, and practical reporting that reflects real-world program operations.
Important Disclaimer
The greenhouse gas emissions and avoided emissions reported through the Simply Cups portal are estimates derived using operational data, industry-standard emissions factors, and documented assumptions.
Reported outcomes are intended to provide indicative environmental reporting and comparative insights into recycling performance. They should not be interpreted as audited carbon inventories or formal carbon neutrality claims unless independently verified.
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Methodologies and assumptions may be updated periodically as additional data becomes available or industry guidance evolves.
