Greenhouse and Energy Reporting 

The National Greenhouse and Energy Reporting Act 2007 (the NGER Act), which was passed on 29 September 2007, established a mandatory reporting system for corporate greenhouse gas emissions and both energy production and consumption.

Key features of the NGER Act 2007 are:

• Reporting of greenhouse gas emissions, energy consumption and production by large corporations. 
• Public disclosure of corporate level greenhouse gas emissions and energy information. 
• Consistent and comparable data available for decision making, and in particular, the development of the Carbon Pollution Reduction Scheme (CPRS).

Reporting is undertaken on a financial year basis and the first reporting year under the NGER Act commenced on 1 July 2008. Reporting is undertaken using OSCAR (On-line System for Comprehensive Activity Reporting).

There are thresholds for participation under the Act at both ‘facility’ and ‘corporate’ thresholds. The ‘facility’ threshold of 100 TJ (terajoules) or 25 kt CO₂-e is maintained throughout reporting years. The threshold for ‘corporate’ level participation, on the other hand, starts at 50 TJ or 125 kt CO₂-e (2008/9) and decreases to 325 TJ or 87.5 kt CO₂-e (2009/10) and 200 TJ or 50 kt CO₂-e (20010/11).

Entities that trigger either of the participation thresholds in a given year will be required to register by 31 August and report by 31 October in the following financial year. The government will publish the energy and emissions data by 28 February of the following year.

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