Using NGER data for AASB S2 is permitted through jurisdictional relief, but only for how emissions are measured. AASB S2 requires absolute gross greenhouse gas emissions in metric tonnes of CO2 equivalent, measured under the GHG Protocol Corporate Standard unless a jurisdictional authority or an exchange requires a different method (paragraph 29(a)(ii) and paragraphs B23 to B25).
Key points
- Jurisdictional relief allows NGER measurement methods (paragraph 29(a)(ii) and B24)
- AASB S2025-1 extends relief to required global warming potential values, such as NGER's AR5 values
- Relief applies only to the part of the entity that reports under NGER
- No relief from reporting in the same period as the financial statements
- No relief on the organisational boundary or on Scope 3
What the jurisdictional relief covers
The NGER Scheme is a jurisdictional requirement. An entity required to report under NGER can measure the covered emissions using NGER methods, for as long as that requirement applies. AASB S2025-1 clarifies that the relief applies only to the part of the entity subject to the requirement. From annual periods beginning on or after 1 January 2027, or earlier if elected, it also allows the global warming potential values required by that authority to be used, such as the IPCC Fifth Assessment Report values under NGER, where AASB S2 would otherwise require Sixth Assessment Report values.
What it does not cover
| Aspect | Relief available? | What it means |
|---|---|---|
| Measurement method | Yes | NGER methods can be used for the part of the entity that reports under NGER |
| Global warming potential values | Yes, under AASB S2025-1 | NGER values can be used for the same part of the entity |
| Reporting period | No | Emissions must cover the same period as the related financial statements |
| Organisational boundary | No | Operations included in Scope 1, and the split between scopes, follow AASB S2 |
| Parts of the entity outside NGER | No | Those parts are measured under the GHG Protocol |
| Scope 3 emissions | No | NGER does not cover Scope 3, and paragraph B25 confirms a partial jurisdictional requirement does not exempt the entity from reporting Scope 1, Scope 2 and Scope 3 for the entity as a whole |
Why it matters for asset-intensive operations
An NGER report is built from facility data for a financial year under operational control. A group with a 31 December year end, overseas operations, or facilities below NGER thresholds cannot lift its NGER totals straight into an AASB S2 disclosure. The facility activity data and methods can be reused, but the period, the boundary and the scope coverage must be reconciled to the financial statements, and the method used must be disclosed.
References & sources
Primary regulatory documents and authoritative references underpinning this answer.