Report greenhouse and energy data under NGER
Corporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October.
Who must comply
Corporations meeting NGER thresholds (corporate group emissions ≥50,000 tCO2-e or facility ≥25,000 tCO2-e, plus energy thresholds).
What triggers it
Crossing an NGER threshold in the reporting year.
When due
Annual — by 31 October following the reporting year.
Evidence required
NGER report via EERS, supporting calculations, verification records.
Max penalty
Civil penalties up to ~$728,000 (2,000 penalty units) for late/non-reporting, plus continuing daily penalties; separate offences for false/misleading data
Who must comply with this? The applicability test by industry, business structure and size.
Summary
The National Greenhouse and Energy Reporting Act 2007 requires registered corporations meeting facility or corporate-group thresholds to report greenhouse gas emissions and energy production/consumption annually. Reports are due 31 October following the reporting year. Facility data feeds the Safeguard Mechanism for facilities >100,000 tCO2-e per year.
Enforced by
Source legislation
Topics
Related
- CWLTHLodge mandatory climate-related financial disclosures (ASRS S2)Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.
- CWLTHComply with Safeguard Mechanism baseline (covered facilities)Facilities >100,000 tCO2-e/year must keep emissions below an annually declining baseline.
- CWLTHDetermine NGER reporting thresholds annuallyTest corporate group and facility thresholds at end of each FY — if met, register and report under NGER.
- CWLTHNGER reporting (Clean Energy Regulator)Threshold-triggered annual emissions, energy production + consumption reporting.
- 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.
Frequently asked questions
- Who must comply with greenhouse and energy data under NGER?
- Corporations meeting NGER thresholds (corporate group emissions ≥50,000 tCO2-e or facility ≥25,000 tCO2-e, plus energy thresholds).
- What triggers greenhouse and energy data under NGER?
- Crossing an NGER threshold in the reporting year.
- When is greenhouse and energy data under NGER due?
- Annual — by 31 October following the reporting year.
- What is the maximum penalty for greenhouse and energy data under NGER?
- Civil penalties up to ~$728,000 (2,000 penalty units) for late/non-reporting, plus continuing daily penalties; separate offences for false/misleading data
- What evidence is required for greenhouse and energy data under NGER?
- NGER report via EERS, supporting calculations, verification records.
Source: https://cleanenergyregulator.gov.au/NGER. Rules Mate is not a law firm. Always verify against the live regulator source before acting.