NGER reporting thresholds for FY2026: do you have to report?

Do you have to report under NGER?

You must report under the National Greenhouse and Energy Reporting (NGER) scheme if your corporate group, or a facility you control, meets or exceeds one of the scheme's emissions or energy thresholds during a financial year. The two trigger points are facility thresholds (measured at the level of a single facility) and corporate group thresholds (measured across your whole controlled group). If either is met, you must register with the Clean Energy Regulator and lodge an annual report.

The scheme is established by the *National Greenhouse and Energy Reporting Act 2007* (Cth), administered by the Clean Energy Regulator (CER). The full Act and regulations are available on the Federal Register of Legislation. This page explains the FY2026 reporting cycle — the year running 1 July 2025 to 30 June 2026 — including who is captured, the thresholds, and the timing.

For the underlying obligation in our index, see NGER reporting. For the specific numeric trigger points, see NGER energy thresholds.

Who the NGER scheme applies to

NGER applies to corporations that control facilities emitting greenhouse gases or producing/consuming energy in Australia. "Corporation" is read broadly and includes constitutional corporations operating across most sectors — mining, manufacturing, energy generation, transport, waste, agriculture-linked processing, large commercial property portfolios and more.

Two concepts drive who must report:

• Operational control — the entity with the authority to introduce and implement operating, health and safety, and environmental policies for a facility is generally the one that reports its emissions and energy. Only one entity holds operational control of a facility at a time.
• The corporate group — the controlling corporation plus the entities it controls. Thresholds are tested both at the facility level and across the aggregated group.

If you operate a single small site, you may sit well below the thresholds and have no obligation. If you are a large group with many sites, your combined footprint can trigger registration even where no single facility is large. Sectors with energy-intensive operations should treat NGER as a live obligation rather than an edge case. Climate-related financial disclosure obligations are a separate regime; if you are scoping your wider exposure, the climate and ESG topic hub gives an overview, and our climate reporting tier tool can help you work out where you sit.

The NGER thresholds explained

NGER uses two tiers of thresholds. You report if either the corporate group threshold or a facility threshold is met. Each threshold can be triggered by greenhouse gas emissions (measured in tonnes of carbon dioxide equivalent, t CO2-e) or by energy produced or consumed (measured in terajoules, TJ).

How the two tiers interact:

• If your group meets a corporate group threshold, you must register and report on all facilities within the group's operational control — even facilities that individually fall below the facility threshold.
• If your group is below the corporate thresholds but controls one or more facilities that meet a facility threshold, you must register and report on those qualifying facilities.

Always confirm the current figures against the CER's Assess your obligations guidance before relying on them, as thresholds and measurement methods are set in the legislation and accompanying determinations and can be amended.

Reporting period and key dates for FY2026

The NGER reporting year mirrors the Australian financial year:

• Reporting period: 1 July 2025 – 30 June 2026 (referred to here as FY2026).
• Registration: If you trigger a threshold for the first time during the financial year, you generally must apply to register by 31 August following the end of that year. Confirm the applicable date for your circumstances with the CER, as the registration trigger depends on when you first meet a threshold.
• Annual report: Reports for the FY2026 period are due by 31 October 2026.

Reports are lodged electronically through the CER's reporting system (EERS — the Emissions and Energy Reporting System). Build in time before the deadline for data collection, internal review and sign-off, because late or incomplete reporting can attract enforcement action.

What triggers registration and what to report

The sequence for a corporation new to the scheme is usually:

1. Test your thresholds. Estimate group-wide and facility-level emissions and energy for the financial year against the four threshold figures above.
2. Identify operational control. Map each facility to the entity that holds operational control. This determines who reports, and avoids the same emissions being reported twice — or missed entirely.
3. Register with the Clean Energy Regulator if a threshold is met, within the applicable deadline.
4. Report the required greenhouse gas emissions, energy production and energy consumption data for each in-scope facility, using the measurement methods set out in the NGER (Measurement) Determination.

What you report broadly covers:

• Scope 1 emissions — direct emissions from sources you control (for example, fuel combustion on site).
• Scope 2 emissions — indirect emissions from the consumption of purchased electricity, heat or steam.
• Energy production and consumption — the energy your facilities produce and consume, in the relevant units.

Some entities have additional or interacting obligations — most notably facilities covered by the Safeguard Mechanism, which sets baselines for Australia's highest-emitting facilities. NGER data underpins those obligations, so accuracy matters beyond the report itself.

Common pitfalls and how to stay compliant

A few recurring issues catch corporations out:

• Assuming no single big site means no obligation. The corporate group threshold aggregates the whole group. Many smaller facilities can collectively trigger reporting.
• Getting operational control wrong. Joint ventures, leased sites and managed property portfolios frequently create ambiguity. Misallocating control leads to gaps or double-counting. Document your control assessment and revisit it when arrangements change.
• Leaving data collection too late. Emissions and energy data often live across multiple systems and suppliers. Start early, and reconcile invoices and meter data well before 31 October.
• Using outdated measurement methods. The methods and emission factors are set by determination and updated periodically. Check you are applying the current version for the relevant period.
• Treating thresholds as static. Threshold figures, measurement rules and the scope of the scheme are legislated and can change. Verify the current position against the Clean Energy Regulator and the Federal Register of Legislation each cycle.

If you are unsure whether you cross a line, the safest approach is to estimate your group and facility figures early in the year, document the assessment, and seek confirmation from the CER. For the obligation summaries underpinning this guide, see NGER reporting and NGER energy thresholds, and use the climate reporting tier tool to scope your wider climate-reporting position.