Clear Carbon - Enterprise Environmental Management Platform

What are the NGER reporting thresholds?

The NGER reporting thresholds are set in section 13 of the NGER Act. An obligation starts when a controlling corporation’s group meets any one of six thresholds, three for individual facilities and three for the whole corporate group.

Key points

  1. Facility thresholds: 25,000 t CO2-e, or 100 TJ of energy produced or consumed
  2. Corporate group thresholds: 50,000 t CO2-e, or 200 TJ produced or consumed
  3. Emissions are Scope 1 and Scope 2 combined
  4. Contractor and sub-contractor activities count toward the thresholds
  5. Once a corporate threshold is met, all group facilities are reported

Facility thresholds

A facility meets a threshold if, in a financial year, it has:

  • 25,000 t CO2-e or more of Scope 1 and Scope 2 emissions
  • production of 100 TJ or more of energy
  • consumption of 100 TJ or more of energy

Corporate group thresholds

A controlling corporation’s group meets a threshold if the facilities under the operational control of the group together have:

  • 50,000 t CO2-e or more of Scope 1 and Scope 2 emissions
  • production of 200 TJ or more of energy
  • consumption of 200 TJ or more of energy

Which facilities must then be reported

If the group triggers only facility thresholds, the report covers only those facilities. Once a corporate group threshold is met, every facility under the group’s operational control is reported, whether or not each facility meets a facility threshold on its own. In some cases, facilities that are each below the facility thresholds can be reported together as a facility aggregate.

What counts toward a threshold

When estimating against the thresholds, the corporation must include every activity at the facilities under its operational control, including the activities of contractors and sub-contractors. Energy production is reportable and contributes to a facility’s threshold. Emissions are measured as Scope 1 and Scope 2 combined, so a site with modest direct emissions but heavy grid electricity use can still cross a threshold.

Testing and late discovery

The Clean Energy Regulator provides a threshold calculator to help test whether a threshold is likely to be met, starting from bills for gas, electricity, diesel and other fuels. A corporation that finds it met a threshold in an earlier year must still register and report for that year, and should contact the Regulator.

References & sources

Primary regulatory documents and authoritative references underpinning this answer.

  1. Clean Energy Regulator: Assess your obligationscer.gov.au
  2. National Greenhouse and Energy Reporting Act 2007 (section 13)legislation.gov.au
  3. Clean Energy Regulator: Defining a facility for NGERcer.gov.au
  4. Clean Energy Regulator: Guidance on aggregated facility reportingcer.gov.au
  5. Clean Energy Regulator: NGER calculatorscer.gov.au