Mandatory Australia

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

1

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
2

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
3

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
4

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

1
1 July

Reporting Year Begins

The NGERS reporting year aligns with the Australian financial year, running from 1 July to 30 June.

2
30 June

Reporting Year Ends

End of the reporting period. Corporations must compile emissions and energy data for the full financial year.

3
31 October

Reporting Deadline

Annual reports must be submitted to the Clean Energy Regulator by 31 October following the reporting year.

4
28 February

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

What are the penalties for non-compliance?
Penalties for NGERS non-compliance can be significant. Failing to register can attract penalties up to $22,200 per day. Failing to report or providing false information can result in civil penalties up to $222,000 for individuals and $1.11 million for corporations, plus potential criminal penalties for serious breaches.
When does a corporation need to register?
A corporation must register within 6 months after the end of the financial year in which they first meet a threshold. For example, if thresholds are met in FY2024-25 (ending 30 June 2025), registration is required by 31 December 2025, with the first report due 31 October 2026.
What calculation methods are used?
The NGER (Measurement) Determination prescribes calculation methods for different emission sources. Methods range from direct measurement (Method 4) to industry-specific factors (Method 1), with varying accuracy and complexity. Companies choose methods based on materiality and data availability.
Is third-party verification required?
NGERS includes audit provisions, and the Clean Energy Regulator can request audits of reported data. Some corporations are selected for audit annually. Facilities covered by the Safeguard Mechanism have additional verification requirements. Voluntary third-party assurance is also common for listed companies.
How does NGERS relate to Scope 3 emissions?
NGERS currently requires reporting of Scope 1 and Scope 2 emissions only. Scope 3 (value chain) emissions are not mandatory under NGERS. However, Australia's new mandatory climate reporting standards (AASB S2) will require Scope 3 disclosure for many companies starting from 2027.
What is the difference between NGERS and corporate sustainability reporting?
NGERS is a regulatory compliance scheme focused on emissions and energy data for government policy purposes. Corporate sustainability reporting (like AASB S2, GRI, or CDP) is broader, covering climate risks, strategy, governance, and targets. NGERS data often feeds into broader sustainability reports.
Can NGERS data be used for carbon neutral certification?
Yes, NGERS data provides a verified emissions baseline that can support carbon neutral certification programs. The rigorous calculation methods and potential for audit make NGERS data a credible foundation for certification and offsetting programs.
How does operational control affect reporting?
NGERS uses an 'operational control' approach - corporations report emissions from facilities they have operational control over, regardless of ownership percentage. This differs from equity share approaches used in some other frameworks and affects how joint ventures and leased facilities are treated.

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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