NGER reporting (Clean Energy Regulator)
Threshold-triggered annual emissions, energy production + consumption reporting.
Who must comply
Controlling corporations exceeding threshold (50 kt CO2-e or 200 TJ).
What triggers it
Threshold trigger by emissions/energy in financial year.
When due
Annual report by 31 October (year ending 30 June).
Evidence required
NGER report; assured data; methodology documentation.
Max penalty
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Summary
NGER Act 2007. Corporations exceeding emissions or energy thresholds must register + report to Clean Energy Regulator by 31 October each year. Public + auditable data. Foundation for Safeguard Mechanism + ASRS Scope 3.
Enforced by
Source legislation
Topics
Related obligations
- CWLTHSafeguard Mechanism baseline decline 4.9% paAustralia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.
- CWLTHASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026Group 2 (mid-tier entities) start climate disclosure FY27.
- CWLTHAASB S2 Scope 3 emissions + assurance phase-inGroup 1 entities must report Scope 3 from year 2 + escalating assurance through to FY30.
- CWLTHLodge mandatory climate-related financial disclosures (ASRS S2)Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.
- CWLTHAASB S1 General Sustainability disclosures (likely)AASB likely to mandate S1 (general sustainability) following S2 climate phasing.
- CWLTHASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027Group 3 (smaller entities) start climate disclosure FY28.
Frequently asked questions
- Who must comply with NGER reporting (Clean Energy Regulator)?
- Controlling corporations exceeding threshold (50 kt CO2-e or 200 TJ).
- What triggers NGER reporting (Clean Energy Regulator)?
- Threshold trigger by emissions/energy in financial year.
- When is NGER reporting (Clean Energy Regulator) due?
- Annual report by 31 October (year ending 30 June).
- What evidence is required for NGER reporting (Clean Energy Regulator)?
- NGER report; assured data; methodology documentation.
Source: https://cer.gov.au/schemes/national-greenhouse-and-energy-reporting-scheme. Rules Mate is not a law firm. Always verify against the live regulator source before acting.