According to IPCC database, the carbon content of typical coal such as lignite coking coal is 25.8kg/GJ. When carbon is oxidized to CO2, the molecular weight changes from 12 to 44, and the corresponding CO2 emission factor is calculated as:
25.8 kgC/GJ *44/12*100% = 94.6 kgCO2/GJ =94600 kgCO2/TJ.
The CO2 emission factor of standard coal equivalent can be calculated as:
29.3076 GJ/t * 94.6 kgCO2/GJ / 1000 = 2.7725 tCO2/tce.