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 ~$660,000 (2,000 penalty units) for late/non-reporting, plus continuing daily penalties; separate offences for false/misleading data
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 obligations
- 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.
- 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.
- CWLTHNGER reporting (Clean Energy Regulator)Threshold-triggered annual emissions, energy production + consumption reporting.
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 ~$660,000 (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.