CER
Clean Energy Regulator
Administers NGER (greenhouse and energy reporting), Safeguard Mechanism, ACCUs, and renewable energy targets.
10
Obligations enforced
0
Enforcement actions tracked
5
Scope topics
Obligations enforced by CER (10)
- criticalCWLTHASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026
Group 2 (mid-tier entities) start climate disclosure FY27.
- criticalCWLTHNGER reporting (Clean Energy Regulator)
Threshold-triggered annual emissions, energy production + consumption reporting.
- criticalCWLTHSafeguard Mechanism baseline decline 4.9% pa
Australia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.
- highCWLTHAustralian Carbon Credit Units (ACCUs)
ACCUs issued under ERF; tradeable; surrender under Safeguard Mechanism.
- highCWLTHDetermine NGER reporting thresholds annually
Test corporate group and facility thresholds at end of each FY — if met, register and report under NGER.
- highCWLTHASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
Group 3 (smaller entities) start climate disclosure FY28.
- highCWLTHLodge mandatory climate-related financial disclosures (ASRS S2)
Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.
- highCWLTHScope 3 emissions disclosure (AASB S2 + voluntary)
Scope 3 emissions become mandatory year 2 of ASRS reporting (varies by Group).
- highCWLTHReport greenhouse and energy data under NGER
Corporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October.
- highCWLTHComply with Safeguard Mechanism baseline (covered facilities)
Facilities >100,000 tCO2-e/year must keep emissions below an annually declining baseline.
Scope topics
Parent legislation
Source: regulator's own website. Rules Mate links and summarises — we don't republish full statutory text.