National Greenhouse and Energy Reporting (NGER)
The National Greenhouse and Energy Reporting Act 2007 (Cth) requires corporations that meet energy or emissions thresholds to report greenhouse gas emissions, energy production, and energy consumption annually to the Clean Energy Regulator. The scheme underpins Australia's climate policy and feeds into the Safeguard Mechanism. This guide sets out 10 core obligations.
Coverage
Corporations (controlling corporations and their subsidiaries) that meet NGER thresholds: 50 kt CO2-e scope 1 and scope 2 emissions, or 200 TJ energy production or consumption at facility level, or 25 kt CO2-e / 100 TJ at corporate group level. Joint ventures and partnerships may also trigger obligations.
Legal basis
National Greenhouse and Energy Reporting Act 2007 (Cth), National Greenhouse and Energy Reporting Regulations 2008, NGER Measurement Determination 2008. The Clean Energy Regulator (CER) administers the scheme.
The obligations
Register as a reporting entity
Register with the Clean Energy Regulator within the registration period if the corporation meets or exceeds any NGER threshold during a financial year.
Report scope 1 greenhouse gas emissions
Calculate and report all direct (scope 1) greenhouse gas emissions from facilities the corporation has operational control over, using methods prescribed in the Measurement Determination.
Report scope 2 greenhouse gas emissions
Calculate and report indirect (scope 2) emissions from purchased electricity, heating, cooling, and steam consumed by facilities under operational control.
Report energy production and consumption
Report energy produced and consumed at each facility, broken down by fuel type and activity, using the energy content factors in the Measurement Determination.
Submit reports by the annual deadline
Lodge the NGER report with the Clean Energy Regulator by 31 October each year for the financial year ending 30 June. Late lodgement attracts civil penalties.
Maintain records supporting the report
Keep all records, calculations, and source data used to prepare the NGER report for at least 5 years. Records must be sufficient to allow an auditor to verify reported figures.
Comply with audit and assurance requirements
Participate in the CER's audit program if selected. Ensure data quality controls can satisfy reasonable assurance requirements under the NGER Audit Determination.
Notify the CER of changes in corporate structure
Notify the Clean Energy Regulator of any changes in operational control, corporate group membership, or facility boundaries that affect reporting obligations, within the prescribed period.
Apply the correct measurement methods
Use the measurement methods prescribed by the NGER Measurement Determination for each emissions source and energy type. Higher-tier methods may be required for facilities exceeding certain thresholds.
Provide accurate and complete data
Ensure all reported data is accurate, complete, and not misleading. The responsible member of the controlling corporation must sign a declaration confirming the report's accuracy.
What happens if you do not comply
Civil penalties of up to 2,000 penalty units per contravention (approximately $626,000 for a body corporate). Providing false or misleading information carries criminal penalties including imprisonment for up to 5 years. The CER may also issue infringement notices and publish non-compliance details.
Reporting requirements
Annual NGER report due by 31 October for the financial year ending 30 June. Registration must be completed during the registration period. Corporate structure changes must be notified within prescribed timeframes.
What firms should do today
- Identify all facilities where the corporation has operational control
- Assess whether corporate group or facility thresholds are triggered
- Implement data collection systems for emissions and energy data at each facility
- Assign responsibility for NGER reporting to a qualified internal team or external consultant
- Schedule annual internal review of reported data before the 31 October deadline
- Maintain a document management system for audit-readiness
Compliance with Quillio
Quillio helps track NGER deadlines, identify threshold triggers across corporate groups, and organise supporting documentation for audit readiness. See /resources/security or start a free trial.
This guide is general information about NGER obligations — not legal, environmental, or accounting advice. Engage a specialist environmental compliance adviser for your specific reporting situation.
Build compliance into your stack.
Quillio is built around AU compliance from the ground up — SOC 2 Type II + ISO 27001 + Australian data sovereignty. The free trial requires no credit card.
Start your free trial