Coal-fired power stations at Longannet and Cockenzie on the Firth of Forth topped the climate-polluters' league.
They were closely followed by the Ineos oil refinery at Grangemouth, the Peterhead gas plant and the ethylene plant at Mossmorran in Fife.
Two of Scotland's leading whisky distilleries also feature in the top 25 carbon emitters.
They are William Grant & Sons at Girvan in south Ayrshire and the Diageo plant at Leven, Fife.
The distillers said the figures were offset by carbon-dioxide capture and were "fully committed" to sustainability.
Diageo claimed a new £65 million bioenergy plant would make its distillery ''one of the most environmentally sustainable in the world".