NGERS: National Greenhouse and Energy Reporting Scheme
The National Greenhouse and Energy Reporting Scheme (NGERS) is Australia's national framework for reporting greenhouse gas emissions, energy production, and energy consumption. Established in 2007, NGERS provides the data foundation for Australia's emissions tracking and underpins multiple climate policies including the Safeguard Mechanism.
Effective from: 1 July 2008
Overview
The National Greenhouse and Energy Reporting Act 2007 (NGER Act) established Australia's single national framework for reporting greenhouse gas emissions and energy data. NGERS requires corporations that meet specified thresholds to report their emissions and energy information annually to the Clean Energy Regulator. NGERS data is used by the Australian Government to inform policy development, meet international reporting obligations, and administer schemes such as the Safeguard Mechanism. The scheme covers approximately 400 corporate groups representing around 60% of Australia's greenhouse gas emissions. Reporting follows the NGER (Measurement) Determination, which prescribes methods for calculating emissions from various sources, aligned with international greenhouse gas accounting standards.
Key Points
- Mandatory reporting for corporations meeting emissions or energy thresholds
- Covers Scope 1 and Scope 2 emissions
- Annual reporting with 31 October deadline
- Data published in annual emissions and energy reports
- Provides data for Safeguard Mechanism compliance
- Administered by the Clean Energy Regulator
Disclosure Pillars
Key areas of disclosure required under NGERS
Greenhouse Gas Emissions
Reporting of Scope 1 (direct) and Scope 2 (indirect from electricity) greenhouse gas emissions from controlled operations.
- Scope 1: fuel combustion, industrial processes, fugitive emissions
- Scope 2: consumption of purchased electricity
- Six greenhouse gases covered (CO2, CH4, N2O, HFCs, PFCs, SF6)
- Emissions expressed in tonnes CO2-equivalent
Energy Production
Reporting of energy produced from various sources including fossil fuels, renewable sources, and waste.
- Electricity generation
- Fuel production (coal, oil, gas)
- Renewable energy production
- Energy from waste sources
Energy Consumption
Reporting of energy consumed across operations, providing insights into energy efficiency and management.
- Electricity consumption
- Fuel combustion for energy
- Transport fuel consumption
- Other energy use
Facility-Level Reporting
Detailed facility-level data for facilities meeting the facility threshold, supporting site-specific analysis and policy application.
- Facility threshold: 25,000 tonnes CO2-e or 100TJ energy
- Individual facility emissions and energy data
- Location and activity information
- Supports Safeguard Mechanism administration
Implementation Timeline
Key dates and milestones for NGERS compliance
Reporting Year Begins
The NGERS reporting year aligns with the Australian financial year, running from 1 July to 30 June.
Reporting Year Ends
End of the reporting period. Corporations must compile emissions and energy data for the full financial year.
Reporting Deadline
Annual reports must be submitted to the Clean Energy Regulator by 31 October following the reporting year.
Publication of Data
The Clean Energy Regulator publishes corporate emissions and energy data annually, typically in February.
Who Must Report
Corporations must register and report under NGERS if they meet or exceed the reporting thresholds during a financial year. Thresholds apply at both corporation (controlling corporation) and facility levels.
Corporation Threshold
Annual reporting required- 50,000 tonnes CO2-e Scope 1 and Scope 2 emissions
- OR 200 terajoules (TJ) of energy production
- OR 200 terajoules (TJ) of energy consumption
- Aggregated across all controlled facilities
Facility Threshold
Facility-level detail required- 25,000 tonnes CO2-e emissions at a single facility
- OR 100 terajoules (TJ) energy production/consumption
- Triggers detailed facility-level reporting
- Facilities over 100,000t subject to Safeguard Mechanism
Entities Included
- Mining companies (coal, minerals, oil and gas)
- Electricity generators and networks
- Large manufacturing facilities
- Major transport operators
- Large commercial property portfolios
- Water utilities
- Waste management companies
- Universities and hospitals meeting thresholds
- Retail chains with large property footprints
Key Benefits
Why organisations choose to comply with NGERS
Regulatory Compliance
Meet mandatory Australian reporting requirements and avoid penalties for non-compliance, which can be significant.
Operational Insights
NGERS data collection often reveals opportunities for energy efficiency improvements and cost savings across operations.
Policy Preparation
NGERS data underpins multiple policies including the Safeguard Mechanism. Good NGERS practice prepares you for other obligations.
Stakeholder Transparency
Published NGERS data demonstrates emissions performance to investors, customers, and other stakeholders.
Benchmark Performance
Compare your emissions and energy performance against industry peers using published NGERS data.
Foundation for Voluntary Reporting
NGERS data provides a verified foundation for voluntary sustainability reporting and frameworks like CDP.
Key Stakeholders & Institutions
Clean Energy Regulator
Administers NGERS, receives reports, and publishes aggregated data
Reporting Corporations
Approximately 400 corporate groups that meet reporting thresholds
Department of Climate Change
Uses NGERS data for policy development and national inventory reporting
NGER Auditors
Registered greenhouse and energy auditors who verify reported data
Industry Associations
Provide guidance and support to members on NGERS compliance
Consultants & Advisors
Support corporations in data collection, calculation, and reporting
Frequently Asked Questions
Common questions about NGERS compliance
Key Terminology
Controlling Corporation
The corporation at the top of the corporate structure that has operational control over group members and their facilities.
Facility
A single site or multiple related activities at a site from which emissions are produced or energy is produced or consumed.
Operational Control
The authority to introduce and implement operating, health and safety, and environmental policies for a facility.
Scope 1 Emissions
Direct greenhouse gas emissions from sources owned or controlled by the reporting entity.
Scope 2 Emissions
Indirect greenhouse gas emissions from the generation of purchased electricity consumed by the reporting entity.
NGER (Measurement) Determination
The legislative instrument that prescribes methods for calculating greenhouse gas emissions and energy for NGERS.
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