83 entries
A
Aggregated emissions dataEstimates of the yearly quantity of an NPI substance released to the environment by facilities that do not report and by other human-caused sources. State and territory governments prepare these estimates rather than facilities. Also called diffuse emissions.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 20
Aggregated transfer dataEstimates of the yearly quantity of an NPI substance transferred by facilities that do not report and by other human-caused sources.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
B
Book quantityThe quantity of solid fuel in a stockpile as recorded and maintained by the facility operator. Under NGER criterion AA it is reconciled to stockpile surveys to estimate the stockpile change for the year.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.15(5)
Business unitA part of a registered corporation that the corporation recognises as administratively responsible for one or more of its facilities.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.01A
C
Calibrated to a measurement requirementDescribes measuring equipment calibrated to a specific characteristic, such as weight, that is traceable to a requirement under the National Measurement Act 1960 or an equivalent standard. It is the basis of NGER criterion AAA.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Carbon capture and storage (CCS)Capturing a greenhouse gas, such as carbon dioxide, and injecting it into a geological formation for storage, including the compression, processing and transport needed to get it there.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Civil penalty provisionA provision of the NGER Act that carries a maximum financial penalty, set in penalty units, which a court can order for a contravention. The obligations to register, report, keep records and support audits are civil penalty provisions.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s29
Climate reporting for listed and large non-listed companies StandardSingapore's climate reporting requirements for listed and large non-listed companies, based on ISSB standards. All listed companies report Scope 1 and 2 emissions from FY2025, and requirements for large non-listed companies are deferred to FY2030.Covers: ACRA and SGX RegCo extended climate reporting timelines, 25 August 2025Issued by: SGX RegCo, ACRA
Climate-related Disclosures regime and NZ CS 1 to 3 (CRD) StandardNew Zealand's mandatory climate reporting regime, under which climate reporting entities report their climate-related risks and opportunities in annual climate statements. In October 2025 Cabinet agreed to raise the listed issuer threshold to NZ$1 billion and remove managed investment scheme managers.Covers: Financial Markets Conduct Act 2013, Part 7A, as amendedIssued by: XRB, FMA, MBIE
CO2 equivalentThe universal unit for expressing the global warming potential of each greenhouse gas as the equivalent amount of carbon dioxide. AASB S2 requires greenhouse gas emissions to be disclosed in metric tonnes of CO2 equivalent. NGER legislation calls it carbon dioxide equivalence and calculates it by multiplying each gas by its global warming potential in the NGER Regulations.Sources:
Constitutional corporationA foreign corporation, or a trading or financial corporation formed within Australia, that the Commonwealth can regulate under section 51(xx) of the Constitution. Only a constitutional corporation can be a controlling corporation under the NGER Act.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Controlling corporationA constitutional corporation that has no holding company incorporated in Australia, usually the company at the top of the Australian corporate structure. It is the entity that registers and reports for its group under the NGER Scheme, and it can be a non-operating holding company or a foreign company operating directly in Australia.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Corporate group thresholdThe level at which a controlling corporation's group must register and report under NGER: 50 kilotonnes or more of Scope 1 and Scope 2 emissions in CO2-e, or 200 terajoules or more of energy produced or consumed, in a financial year.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s13(1)(a) to (c)
Criterion AThe NGER measurement criterion that sets a fuel or carbonate quantity from the amount delivered to the facility during the year, as evidenced by invoices issued by the vendor. It applies only where the acquisition involves a commercial transaction.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14(2)(a), s2.29, s2.50, s4.35
Criterion AAThe NGER measurement criterion that takes invoiced deliveries for the year and adjusts them for the estimated change in the facility's stockpile. Where fuel is acquired through a commercial transaction, once AA is used only AA can be used in later years.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14(3), s2.15, s2.30, s2.51, s4.36
Criterion AAAThe NGER measurement criterion that measures a fuel or carbonate directly, at the point of combustion or consumption, or at the point of sale where stockpile change is under 1% and opening stock under 5%. Equipment must be calibrated to a measurement requirement or, for gas, meet the Determination's metering categories.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.16, s2.31, s2.52, s4.37
Criterion BBBThe NGER measurement criterion that estimates a fuel or carbonate quantity in accordance with industry practice. It is available only where the acquisition does not involve a commercial transaction and the measuring equipment does not meet criterion AAA.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14(4), s2.17, s2.38, s2.53, s4.38
D
Designated generation facility (DGF)A facility whose principal activity is generating electricity, attributed to the electricity generation industry sector. Facilities that generate electricity for their own use or as a secondary activity are not included. The Clean Energy Regulator publishes designated generation facility data at facility level.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s24
Due diligence statementA signed statement by the occupier, or a person the occupier authorises, confirming that due diligence was exercised in gathering and providing the reported information. It must also cover any voluntary transfer data.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 9(1)(h) and 9(6)
E
Eligible renewable energy certificateA certificate that can reduce Scope 2 emissions under the NGER market-based method: a valid large-scale generation certificate voluntarily surrendered before the report is submitted, a GreenPower purchase from an accredited provider, or a retired REGO certificate. Large-scale generation certificates with a generation date more than 36 months before the end of the reporting year are not eligible.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.4(3)
Emission (NGER)A release of greenhouse gas that counts as a scope 1 or scope 2 emission under the NGER Act. The gases covered are carbon dioxide, methane, nitrous oxide, sulfur hexafluoride, specified hydrofluorocarbons and perfluorocarbons, and any prescribed gas.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7A and s10
Emission dataAn estimate of the quantity of a substance emitted during a reporting period, identifying whether it went to air, land or water and the estimation technique used.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Energy consumptionThe use or disposal of energy in operating a facility, including own use and losses during extraction, production and transmission.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.26
Energy content factorThe gigajoules of energy contained in one unit of a fuel, measured as gross calorific value. It converts fuel quantities into energy for NGER reporting.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Energy productionExtracting or capturing energy from natural sources, or converting energy from one form to another, for use in running a facility or elsewhere. NGER reporters record it separately from energy consumption.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.25
Enforceable undertakingA legally binding commitment a corporation gives the Clean Energy Regulator to take, or stop, specified actions to address non-compliance with the NGER Act. A court can enforce it if it is breached.Source: National Greenhouse and Energy Reporting Act 2007, as amended, Part 5, Division 3
Error allowance approachOne of two NGER methods for estimating a solid fuel stockpile under criterion AA. The book quantity is kept where it is within an error tolerance of not more than 6% of the surveyed stockpile, and adjusted by the excess where it is not.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.15(2D)
Executive officerA director, chief executive officer, chief financial officer or company secretary of a body corporate. Under NGER an executive officer can submit reports and can be personally liable where the company contravenes a civil penalty provision.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s47
F
Facility (NGER)An activity or series of activities, including ancillary activities, that emits greenhouse gases or produces or consumes energy and forms a single undertaking or enterprise. Under NGER each facility is attributed to one industry sector, and the Clean Energy Regulator can also declare activities to be a facility.Sources:
Facility thresholdThe level at which a single facility triggers NGER registration and reporting for its controlling corporation: 25 kilotonnes or more of Scope 1 and Scope 2 emissions in CO2-e, or 100 terajoules or more of energy produced or consumed, in a financial year. It is applied pro rata where operational control is held for only part of the year.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s13(1)(d), s13(2)
Financial controlThe ability to control a facility through financial means, such as directing or selling its output or receiving its economic benefits, without holding operational control. A corporation with financial control can take on NGER reporting for the facility through a reporting transfer certificate.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s22R
FlaringBurning fuel for a purpose other than producing energy, such as disposing of gas at an oil and gas or processing facility.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Flow computerA device that measures and analyses gas flow, relative density and gas composition to calculate volume at standard conditions. Under NGER criterion AAA for gaseous fuels, flow must be continuously recorded and integrated by a flow computer.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.32, s2.36
Fugitive emissions (NGER)Emissions released in extracting, processing, storing or delivering fossil fuels, other than those from burning fuel to produce useable heat or electricity. Methane released from coal mining and leaks from oil and gas systems are common examples.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
G
GHG Protocol corporate standards StandardThe GHG Protocol's corporate standards for accounting and reporting Scope 1, Scope 2 and Scope 3 emissions. In July 2026 GHG Protocol and ISO announced they will combine these standards with ISO 14064-1 into one corporate standard.Covers:
- Corporate Accounting and Reporting Standard, Revised edition (2004)
- Corporate Value Chain (Scope 3) Standard (2011)
- Land Sector and Removals Standard and Guidance (2026)
- Scope 2 Guidance (2015)
- Scope 3 Calculation Guidance (2013)
Greenhouse and energy auditAn audit under the NGER Act of a corporation's reported information or compliance, led by a registered greenhouse and energy auditor. It can be commissioned voluntarily, required by the Clean Energy Regulator, or carried out under the Safeguard Mechanism.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s73 to s74C
Group memberA subsidiary of a controlling corporation, as defined in the Corporations Act 2001, that forms part of its NGER group. A group can consist of the controlling corporation alone, and a controlling corporation incorporated outside Australia has no group members.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s8
I
IMO Net-Zero Framework (NZF) Standard ProposedA proposed International Maritime Organization framework for cutting greenhouse gas emissions from international shipping, set out as amendments to MARPOL Annex VI. Adoption was adjourned in October 2025.Covers: Draft amendments to MARPOL Annex VI (Net-Zero Framework), Approved in principle April 2025Issued by: IMO
Incidental emissions and energySmall amounts of emissions, energy production or energy consumption that fall within limits in the NGER Regulations and are not required to be collected under any other law. They can be included in an NGER report as an estimate consistent with the general principles of the Measurement Determination. The limits include 3 kilotonnes CO2-e for an individual non-combustion source, less than 30 terajoules for a single fuel and less than 120 terajoules in total.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r4.27
Industry sectorThe ANZSIC industry classification and code that a facility is attributed to under the NGER Regulations. Each facility belongs to one industry sector, set by its principal activity.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.06, Schedule 2
International bunker fuelFuel supplied to a ship or aircraft for a voyage or flight from a place in Australia to a place outside Australia.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
ISO 14064 series StandardISO's international standards for quantifying and reporting greenhouse gas emissions. In July 2026 ISO and GHG Protocol announced that ISO 14064-1 will be combined with the GHG Protocol corporate standards.Covers: ISO 14064-1 Organisation-level GHG quantification and reporting (2018)Issued by: ISO
L
Location-based methodThe method that calculates Scope 2 emissions by multiplying the electricity consumed by the average emission factor of the grid it is drawn from. Under NGER it is mandatory for a facility that consumes more than 20,000 kilowatt hours of purchased or acquired electricity in a year. AASB S2 also requires Scope 2 emissions to be disclosed on a location-based basis.Sources:
M
Main electricity gridThe grid whose emission factor applies to NGER location-based Scope 2 reporting. It is the South West Interconnected System in Western Australia, the Darwin-Katherine Interconnected System in the Northern Territory, and elsewhere the grid that supplies most of the state's or territory's population.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.2(4)
Mandatory transfer dataAn estimate of the quantity of a substance moved to a mandatory reporting transfer destination during a reporting period.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 9
Market-based methodA voluntary method for Scope 2 emissions that credits eligible renewable energy certificates and applies a residual mix factor to the remaining electricity. Under NGER, a corporation that uses it for one facility must use it for every facility in its group that buys or acquires electricity, and it cannot be used to test the reporting thresholds.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.1, s7.4
Measurement criteriaThe rules in the NGER Measurement Determination for establishing fuel and energy quantities: criterion A uses invoices, AA adjusts invoiced deliveries for stockpile changes, AAA uses measuring equipment calibrated to a measurement requirement, and BBB uses industry practice where equipment is not calibrated. Once criterion AA or AAA is used for a facility, it must continue in later years.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14 to s2.17
Measurement DeterminationThe legislative instrument that sets out the methods, criteria and measurement standards for estimating NGER emissions, energy production and energy consumption. It is updated every year, and each report must use the version that applies to its reporting year.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year
Method 1The default estimation method in the NGER Measurement Determination. It applies national average emission factors, derived from the National Greenhouse Accounts, to activity data such as fuel quantities.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(a)
Method 2A facility-specific estimation method in the NGER Measurement Determination. Emission factors come from sampling the facility's own fuels or materials using industry practice, with analysis to Australian or equivalent standards.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(b)
Method 3A facility-specific estimation method in the NGER Measurement Determination that follows Method 2 but requires Australian or equivalent standards for both sampling and analysis.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(c)
Method 4The NGER estimation method that measures a facility's emissions directly, through continuous or periodic emissions monitoring, rather than calculating them from inputs.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(d)
N
National environment protection goalA goal linked to desired environmental outcomes that guides how strategies to manage environmental quality are developed. The NPI NEPM contains goals, protocols and guidelines, but no standards.Sources:
National environment protection measure (NEPM)A legal instrument made by the National Environment Protection Council, consisting of one or more national standards, goals, guidelines or protocols for protecting the environment.Sources:
National Greenhouse and Energy RegisterThe public register, kept by the Clean Energy Regulator, of every corporation and person registered under the NGER Act. Registration is complete once a name is added to it.Source: National Greenhouse and Energy Reporting Act 2007, as amended
Net energy consumptionThe total energy a facility consumes, less the energy content of the secondary fuels and energy commodities it produces. Facility figures are added together to give a corporate group's net energy consumption, which the Clean Energy Regulator publishes for groups above the publication threshold.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s24
Nominated agencyThe agency that a participating state or territory appoints to collect NPI reports, usually its environment protection authority or environment department.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 9
O
OccupierThe person in occupation or control of a facility, whether or not they own it. Where a business entity has operational control of the facility, that entity is the occupier and carries the NPI reporting obligation.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Offshore facilityA vessel or structure in adjacent offshore areas used or built to recover petroleum, including natural gas, or carrying equipment for drilling or other well operations. Vessels doing only site surveys or shallow seabed investigations are excluded.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Operational control (NGER)The authority to introduce and implement operating, health and safety, and environmental policies for a facility. Under NGER only one entity holds operational control of a facility at a time, and where several share the authority, the one with the greatest authority over operating and environmental policies holds it. It decides which corporation reports a facility's emissions and energy.Sources:
Operational control (NPI)The full authority of a business entity, or one of its subsidiaries, to introduce and implement its operating policies at a facility. The entity with operational control is the occupier and carries the NPI reporting obligation.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 3A
P
Participating jurisdictionThe Commonwealth, or a state or territory that is party to the Intergovernmental Agreement on the Environment and has in force a law corresponding to the National Environment Protection Council Act.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Primary fuel or energy commodityA fuel or energy commodity extracted or captured from natural sources with minimal processing, such as coal, crude oil or natural gas.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Principal activityThe activity at a facility that produces a product or service for sale on the market and generates the most value of all its activities. It determines the industry sector the facility is attributed to under NGER.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.22(5)
Publication thresholdThe level at or above which the Clean Energy Regulator publishes a registered corporation's NGER data: total Scope 1 and Scope 2 emissions of 50 kilotonnes CO2-e or more. Published data covers the group's emissions and net energy consumption.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s24(1B)
R
Registered corporationA corporation registered under the NGER Act and listed on the National Greenhouse and Energy Register. It stays registered, and must report every year, until the Clean Energy Regulator deregisters it.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Registered greenhouse and energy auditorAn individual registered with the Clean Energy Regulator to carry out audits under the NGER Act, including Safeguard audits. Category 2 auditors can lead audits as the audit team leader.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s75A
Relinquishment (SMCs)A requirement to hand back SMCs, for example where they were issued on false or misleading information or because of errors in NGER reporting. A court can also order relinquishment for fraudulent conduct.Source: National Greenhouse and Energy Reporting Act 2007, as amended, Part 3H, Division 4A
Reporting facilityA facility whose occupier must report to the NPI because a reporting threshold has been exceeded and its industry is covered by published reporting materials.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3, 9 and 14
Reporting listThe list of NPI substances in Table 1 of Schedule A to the NPI NEPM, giving each substance's name, Chemical Abstracts Service number and threshold category.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3 and Schedule A
Reporting period (NPI)The year covered by an NPI report. It is the financial year starting on 1 July unless the relevant state or territory approves a different annual period.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 4
Reporting threshold (NPI)The level of substance use, fuel or waste burnt, electricity consumption, power rating or nitrogen and phosphorus emitted and transferred at which a facility must report an NPI substance.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 10 to 12
Reporting transfer certificate (RTC)A certificate issued by the Clean Energy Regulator that moves NGER reporting for a facility from the corporation with operational control to a corporation outside its group that has financial control. The holder reports for that facility until the certificate is surrendered or cancelled, whether or not the facility meets a threshold.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s22J to s22L
Reporting yearA financial year, running from 1 July to 30 June, for which a corporation or other person must report under the NGER Act.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Residual mix factor (RMF)The emission factor applied under the NGER market-based method to electricity that is not covered by eligible renewable energy certificates. It is set in kilograms of CO2-e per kilowatt hour in Schedule 1 of the Measurement Determination.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.4(1), Schedule 1 Part 6
S
SBTi Corporate Net-Zero Standard StandardThe Science Based Targets initiative's framework for companies setting science-based net-zero targets. Version 2.0 is the current version. Version 1.3.1 remains accepted for new target submissions until 31 January 2028.Covers:
- Corporate Net-Zero Standard, Version 2.0
- Corporate Net-Zero Standard, Version 1.3.1 (superseded, accepted until 31 Jan 2028)
Secondary fuel or energy commodityA fuel or energy commodity made by converting energy from one form, usually a primary fuel, into another form for consumption, such as electricity or refined diesel.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Section 19 reportThe annual report a registered controlling corporation gives the Clean Energy Regulator on its group's Scope 1 and Scope 2 emissions, energy production and energy consumption. It is due within four months of the end of the financial year and is required every year, even when the group is below the thresholds.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s19
Section 22X agreementAn agreement under which a controlling corporation transfers its NGER reporting obligations for a facility to a member of its group, known as the responsible member. The two must jointly notify the Clean Energy Regulator of the agreement before the end of the financial year it covers.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s22X
Surrender (Safeguard Mechanism)Handing prescribed carbon units, meaning ACCUs or SMCs, to the Clean Energy Regulator to reduce a Safeguard facility's net emissions number. Each unit surrendered reduces the net emissions number by one tonne of carbon dioxide equivalent.Source: National Greenhouse and Energy Reporting Act 2007, as amended, Part 3H, Division 3
Survey approachOne of two NGER methods for estimating a solid fuel stockpile under criterion AA. The stockpile volume is surveyed in accordance with industry practice, multiplied by bulk density, and the result replaces the book quantity.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.15(2C)
T
TCFD Recommendations Standard SupersededRecommendations for climate-related financial disclosure developed by the Financial Stability Board's Task Force on Climate-related Financial Disclosures. The Task Force disbanded in October 2023 and its recommendations are fully incorporated into IFRS S2. Replaced by IFRS S1 and IFRS S2.Covers: Recommendations of the Task Force on Climate-related Financial Disclosures, 2017, with 2021 annex (superseded)Issued by: FSB Task Force (disbanded)
U
UncertaintyThe range within which the true value of an emissions estimate is expected to fall, at a 95% confidence level. NGER reporters must assess it, and must report it where Scope 1 emissions from a fuel or source reach 25,000 tonnes CO2-e or more.Sources:
Australian Statutory Core
Mandatory federal frameworks for Australian emissions reporting, disclosure, and compliance.
National Greenhouse and Energy Reporting (NGER) Scheme
Book quantityThe quantity of solid fuel in a stockpile as recorded and maintained by the facility operator. Under NGER criterion AA it is reconciled to stockpile surveys to estimate the stockpile change for the year.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.15(5)
Business unitA part of a registered corporation that the corporation recognises as administratively responsible for one or more of its facilities.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.01A
Calibrated to a measurement requirementDescribes measuring equipment calibrated to a specific characteristic, such as weight, that is traceable to a requirement under the National Measurement Act 1960 or an equivalent standard. It is the basis of NGER criterion AAA.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Carbon capture and storage (CCS)Capturing a greenhouse gas, such as carbon dioxide, and injecting it into a geological formation for storage, including the compression, processing and transport needed to get it there.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Civil penalty provisionA provision of the NGER Act that carries a maximum financial penalty, set in penalty units, which a court can order for a contravention. The obligations to register, report, keep records and support audits are civil penalty provisions.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s29
CO2 equivalentThe universal unit for expressing the global warming potential of each greenhouse gas as the equivalent amount of carbon dioxide. AASB S2 requires greenhouse gas emissions to be disclosed in metric tonnes of CO2 equivalent. NGER legislation calls it carbon dioxide equivalence and calculates it by multiplying each gas by its global warming potential in the NGER Regulations.Sources:
Constitutional corporationA foreign corporation, or a trading or financial corporation formed within Australia, that the Commonwealth can regulate under section 51(xx) of the Constitution. Only a constitutional corporation can be a controlling corporation under the NGER Act.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Controlling corporationA constitutional corporation that has no holding company incorporated in Australia, usually the company at the top of the Australian corporate structure. It is the entity that registers and reports for its group under the NGER Scheme, and it can be a non-operating holding company or a foreign company operating directly in Australia.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Corporate group thresholdThe level at which a controlling corporation's group must register and report under NGER: 50 kilotonnes or more of Scope 1 and Scope 2 emissions in CO2-e, or 200 terajoules or more of energy produced or consumed, in a financial year.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s13(1)(a) to (c)
Criterion AThe NGER measurement criterion that sets a fuel or carbonate quantity from the amount delivered to the facility during the year, as evidenced by invoices issued by the vendor. It applies only where the acquisition involves a commercial transaction.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14(2)(a), s2.29, s2.50, s4.35
Criterion AAThe NGER measurement criterion that takes invoiced deliveries for the year and adjusts them for the estimated change in the facility's stockpile. Where fuel is acquired through a commercial transaction, once AA is used only AA can be used in later years.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14(3), s2.15, s2.30, s2.51, s4.36
Criterion AAAThe NGER measurement criterion that measures a fuel or carbonate directly, at the point of combustion or consumption, or at the point of sale where stockpile change is under 1% and opening stock under 5%. Equipment must be calibrated to a measurement requirement or, for gas, meet the Determination's metering categories.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.16, s2.31, s2.52, s4.37
Criterion BBBThe NGER measurement criterion that estimates a fuel or carbonate quantity in accordance with industry practice. It is available only where the acquisition does not involve a commercial transaction and the measuring equipment does not meet criterion AAA.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14(4), s2.17, s2.38, s2.53, s4.38
Designated generation facility (DGF)A facility whose principal activity is generating electricity, attributed to the electricity generation industry sector. Facilities that generate electricity for their own use or as a secondary activity are not included. The Clean Energy Regulator publishes designated generation facility data at facility level.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s24
Eligible renewable energy certificateA certificate that can reduce Scope 2 emissions under the NGER market-based method: a valid large-scale generation certificate voluntarily surrendered before the report is submitted, a GreenPower purchase from an accredited provider, or a retired REGO certificate. Large-scale generation certificates with a generation date more than 36 months before the end of the reporting year are not eligible.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.4(3)
Emission (NGER)A release of greenhouse gas that counts as a scope 1 or scope 2 emission under the NGER Act. The gases covered are carbon dioxide, methane, nitrous oxide, sulfur hexafluoride, specified hydrofluorocarbons and perfluorocarbons, and any prescribed gas.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7A and s10
Energy consumptionThe use or disposal of energy in operating a facility, including own use and losses during extraction, production and transmission.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.26
Energy content factorThe gigajoules of energy contained in one unit of a fuel, measured as gross calorific value. It converts fuel quantities into energy for NGER reporting.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Energy productionExtracting or capturing energy from natural sources, or converting energy from one form to another, for use in running a facility or elsewhere. NGER reporters record it separately from energy consumption.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.25
Enforceable undertakingA legally binding commitment a corporation gives the Clean Energy Regulator to take, or stop, specified actions to address non-compliance with the NGER Act. A court can enforce it if it is breached.Source: National Greenhouse and Energy Reporting Act 2007, as amended, Part 5, Division 3
Error allowance approachOne of two NGER methods for estimating a solid fuel stockpile under criterion AA. The book quantity is kept where it is within an error tolerance of not more than 6% of the surveyed stockpile, and adjusted by the excess where it is not.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.15(2D)
Executive officerA director, chief executive officer, chief financial officer or company secretary of a body corporate. Under NGER an executive officer can submit reports and can be personally liable where the company contravenes a civil penalty provision.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s47
Facility (NGER)An activity or series of activities, including ancillary activities, that emits greenhouse gases or produces or consumes energy and forms a single undertaking or enterprise. Under NGER each facility is attributed to one industry sector, and the Clean Energy Regulator can also declare activities to be a facility.Sources:
Facility thresholdThe level at which a single facility triggers NGER registration and reporting for its controlling corporation: 25 kilotonnes or more of Scope 1 and Scope 2 emissions in CO2-e, or 100 terajoules or more of energy produced or consumed, in a financial year. It is applied pro rata where operational control is held for only part of the year.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s13(1)(d), s13(2)
Financial controlThe ability to control a facility through financial means, such as directing or selling its output or receiving its economic benefits, without holding operational control. A corporation with financial control can take on NGER reporting for the facility through a reporting transfer certificate.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s22R
FlaringBurning fuel for a purpose other than producing energy, such as disposing of gas at an oil and gas or processing facility.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Flow computerA device that measures and analyses gas flow, relative density and gas composition to calculate volume at standard conditions. Under NGER criterion AAA for gaseous fuels, flow must be continuously recorded and integrated by a flow computer.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.32, s2.36
Fugitive emissions (NGER)Emissions released in extracting, processing, storing or delivering fossil fuels, other than those from burning fuel to produce useable heat or electricity. Methane released from coal mining and leaks from oil and gas systems are common examples.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.8
Greenhouse and energy auditAn audit under the NGER Act of a corporation's reported information or compliance, led by a registered greenhouse and energy auditor. It can be commissioned voluntarily, required by the Clean Energy Regulator, or carried out under the Safeguard Mechanism.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s73 to s74C
Group memberA subsidiary of a controlling corporation, as defined in the Corporations Act 2001, that forms part of its NGER group. A group can consist of the controlling corporation alone, and a controlling corporation incorporated outside Australia has no group members.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s8
Incidental emissions and energySmall amounts of emissions, energy production or energy consumption that fall within limits in the NGER Regulations and are not required to be collected under any other law. They can be included in an NGER report as an estimate consistent with the general principles of the Measurement Determination. The limits include 3 kilotonnes CO2-e for an individual non-combustion source, less than 30 terajoules for a single fuel and less than 120 terajoules in total.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r4.27
Industry sectorThe ANZSIC industry classification and code that a facility is attributed to under the NGER Regulations. Each facility belongs to one industry sector, set by its principal activity.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.06, Schedule 2
International bunker fuelFuel supplied to a ship or aircraft for a voyage or flight from a place in Australia to a place outside Australia.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Location-based methodThe method that calculates Scope 2 emissions by multiplying the electricity consumed by the average emission factor of the grid it is drawn from. Under NGER it is mandatory for a facility that consumes more than 20,000 kilowatt hours of purchased or acquired electricity in a year. AASB S2 also requires Scope 2 emissions to be disclosed on a location-based basis.Sources:
Main electricity gridThe grid whose emission factor applies to NGER location-based Scope 2 reporting. It is the South West Interconnected System in Western Australia, the Darwin-Katherine Interconnected System in the Northern Territory, and elsewhere the grid that supplies most of the state's or territory's population.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.2(4)
Market-based methodA voluntary method for Scope 2 emissions that credits eligible renewable energy certificates and applies a residual mix factor to the remaining electricity. Under NGER, a corporation that uses it for one facility must use it for every facility in its group that buys or acquires electricity, and it cannot be used to test the reporting thresholds.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.1, s7.4
Measurement criteriaThe rules in the NGER Measurement Determination for establishing fuel and energy quantities: criterion A uses invoices, AA adjusts invoiced deliveries for stockpile changes, AAA uses measuring equipment calibrated to a measurement requirement, and BBB uses industry practice where equipment is not calibrated. Once criterion AA or AAA is used for a facility, it must continue in later years.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.14 to s2.17
Measurement DeterminationThe legislative instrument that sets out the methods, criteria and measurement standards for estimating NGER emissions, energy production and energy consumption. It is updated every year, and each report must use the version that applies to its reporting year.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year
Method 1The default estimation method in the NGER Measurement Determination. It applies national average emission factors, derived from the National Greenhouse Accounts, to activity data such as fuel quantities.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(a)
Method 2A facility-specific estimation method in the NGER Measurement Determination. Emission factors come from sampling the facility's own fuels or materials using industry practice, with analysis to Australian or equivalent standards.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(b)
Method 3A facility-specific estimation method in the NGER Measurement Determination that follows Method 2 but requires Australian or equivalent standards for both sampling and analysis.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(c)
Method 4The NGER estimation method that measures a facility's emissions directly, through continuous or periodic emissions monitoring, rather than calculating them from inputs.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s1.4(2)(d)
National Greenhouse and Energy RegisterThe public register, kept by the Clean Energy Regulator, of every corporation and person registered under the NGER Act. Registration is complete once a name is added to it.Source: National Greenhouse and Energy Reporting Act 2007, as amended
Net energy consumptionThe total energy a facility consumes, less the energy content of the secondary fuels and energy commodities it produces. Facility figures are added together to give a corporate group's net energy consumption, which the Clean Energy Regulator publishes for groups above the publication threshold.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s24
Operational control (NGER)The authority to introduce and implement operating, health and safety, and environmental policies for a facility. Under NGER only one entity holds operational control of a facility at a time, and where several share the authority, the one with the greatest authority over operating and environmental policies holds it. It decides which corporation reports a facility's emissions and energy.Sources:
Primary fuel or energy commodityA fuel or energy commodity extracted or captured from natural sources with minimal processing, such as coal, crude oil or natural gas.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Principal activityThe activity at a facility that produces a product or service for sale on the market and generates the most value of all its activities. It determines the industry sector the facility is attributed to under NGER.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r2.22(5)
Publication thresholdThe level at or above which the Clean Energy Regulator publishes a registered corporation's NGER data: total Scope 1 and Scope 2 emissions of 50 kilotonnes CO2-e or more. Published data covers the group's emissions and net energy consumption.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s24(1B)
Registered corporationA corporation registered under the NGER Act and listed on the National Greenhouse and Energy Register. It stays registered, and must report every year, until the Clean Energy Regulator deregisters it.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7
Registered greenhouse and energy auditorAn individual registered with the Clean Energy Regulator to carry out audits under the NGER Act, including Safeguard audits. Category 2 auditors can lead audits as the audit team leader.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s7, s75A
Relinquishment (SMCs)A requirement to hand back SMCs, for example where they were issued on false or misleading information or because of errors in NGER reporting. A court can also order relinquishment for fraudulent conduct.Source: National Greenhouse and Energy Reporting Act 2007, as amended, Part 3H, Division 4A
Reporting transfer certificate (RTC)A certificate issued by the Clean Energy Regulator that moves NGER reporting for a facility from the corporation with operational control to a corporation outside its group that has financial control. The holder reports for that facility until the certificate is surrendered or cancelled, whether or not the facility meets a threshold.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s22J to s22L
Reporting yearA financial year, running from 1 July to 30 June, for which a corporation or other person must report under the NGER Act.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Residual mix factor (RMF)The emission factor applied under the NGER market-based method to electricity that is not covered by eligible renewable energy certificates. It is set in kilograms of CO2-e per kilowatt hour in Schedule 1 of the Measurement Determination.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s7.4(1), Schedule 1 Part 6
Secondary fuel or energy commodityA fuel or energy commodity made by converting energy from one form, usually a primary fuel, into another form for consumption, such as electricity or refined diesel.Source: National Greenhouse and Energy Reporting Regulations 2008, as amended, r1.03
Section 19 reportThe annual report a registered controlling corporation gives the Clean Energy Regulator on its group's Scope 1 and Scope 2 emissions, energy production and energy consumption. It is due within four months of the end of the financial year and is required every year, even when the group is below the thresholds.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s19
Section 22X agreementAn agreement under which a controlling corporation transfers its NGER reporting obligations for a facility to a member of its group, known as the responsible member. The two must jointly notify the Clean Energy Regulator of the agreement before the end of the financial year it covers.Source: National Greenhouse and Energy Reporting Act 2007, as amended, s22X
Surrender (Safeguard Mechanism)Handing prescribed carbon units, meaning ACCUs or SMCs, to the Clean Energy Regulator to reduce a Safeguard facility's net emissions number. Each unit surrendered reduces the net emissions number by one tonne of carbon dioxide equivalent.Source: National Greenhouse and Energy Reporting Act 2007, as amended, Part 3H, Division 3
Survey approachOne of two NGER methods for estimating a solid fuel stockpile under criterion AA. The stockpile volume is surveyed in accordance with industry practice, multiplied by bulk density, and the result replaces the book quantity.Source: National Greenhouse and Energy Reporting (Measurement) Determination 2008, edition for each reporting year, s2.15(2C)
UncertaintyThe range within which the true value of an emissions estimate is expected to fall, at a 95% confidence level. NGER reporters must assess it, and must report it where Scope 1 emissions from a fuel or source reach 25,000 tonnes CO2-e or more.Sources:
AASB S2 Climate-related Disclosures
CO2 equivalentThe universal unit for expressing the global warming potential of each greenhouse gas as the equivalent amount of carbon dioxide. AASB S2 requires greenhouse gas emissions to be disclosed in metric tonnes of CO2 equivalent. NGER legislation calls it carbon dioxide equivalence and calculates it by multiplying each gas by its global warming potential in the NGER Regulations.Sources:
Location-based methodThe method that calculates Scope 2 emissions by multiplying the electricity consumed by the average emission factor of the grid it is drawn from. Under NGER it is mandatory for a facility that consumes more than 20,000 kilowatt hours of purchased or acquired electricity in a year. AASB S2 also requires Scope 2 emissions to be disclosed on a location-based basis.Sources:
National Pollutant Inventory
Aggregated emissions dataEstimates of the yearly quantity of an NPI substance released to the environment by facilities that do not report and by other human-caused sources. State and territory governments prepare these estimates rather than facilities. Also called diffuse emissions.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 20
Aggregated transfer dataEstimates of the yearly quantity of an NPI substance transferred by facilities that do not report and by other human-caused sources.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Due diligence statementA signed statement by the occupier, or a person the occupier authorises, confirming that due diligence was exercised in gathering and providing the reported information. It must also cover any voluntary transfer data.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 9(1)(h) and 9(6)
Emission dataAn estimate of the quantity of a substance emitted during a reporting period, identifying whether it went to air, land or water and the estimation technique used.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Mandatory transfer dataAn estimate of the quantity of a substance moved to a mandatory reporting transfer destination during a reporting period.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 9
National environment protection goalA goal linked to desired environmental outcomes that guides how strategies to manage environmental quality are developed. The NPI NEPM contains goals, protocols and guidelines, but no standards.Sources:
National environment protection measure (NEPM)A legal instrument made by the National Environment Protection Council, consisting of one or more national standards, goals, guidelines or protocols for protecting the environment.Sources:
Nominated agencyThe agency that a participating state or territory appoints to collect NPI reports, usually its environment protection authority or environment department.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 9
OccupierThe person in occupation or control of a facility, whether or not they own it. Where a business entity has operational control of the facility, that entity is the occupier and carries the NPI reporting obligation.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Offshore facilityA vessel or structure in adjacent offshore areas used or built to recover petroleum, including natural gas, or carrying equipment for drilling or other well operations. Vessels doing only site surveys or shallow seabed investigations are excluded.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Operational control (NPI)The full authority of a business entity, or one of its subsidiaries, to introduce and implement its operating policies at a facility. The entity with operational control is the occupier and carries the NPI reporting obligation.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 3A
Participating jurisdictionThe Commonwealth, or a state or territory that is party to the Intergovernmental Agreement on the Environment and has in force a law corresponding to the National Environment Protection Council Act.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3
Reporting facilityA facility whose occupier must report to the NPI because a reporting threshold has been exceeded and its industry is covered by published reporting materials.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3, 9 and 14
Reporting listThe list of NPI substances in Table 1 of Schedule A to the NPI NEPM, giving each substance's name, Chemical Abstracts Service number and threshold category.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clause 3 and Schedule A
Reporting period (NPI)The year covered by an NPI report. It is the financial year starting on 1 July unless the relevant state or territory approves a different annual period.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 3 and 4
Reporting threshold (NPI)The level of substance use, fuel or waste burnt, electricity consumption, power rating or nitrogen and phosphorus emitted and transferred at which a facility must report an NPI substance.Source: National Environment Protection (National Pollutant Inventory) Measure 1998, Compilation F2008C00620 (26 November 2008), Clauses 10 to 12
Global Baseline & Frameworks
International standards setting the baseline for climate-related financial disclosure.
GHG Protocol corporate standards
GHG Protocol corporate standards StandardThe GHG Protocol's corporate standards for accounting and reporting Scope 1, Scope 2 and Scope 3 emissions. In July 2026 GHG Protocol and ISO announced they will combine these standards with ISO 14064-1 into one corporate standard.Covers:
- Corporate Accounting and Reporting Standard, Revised edition (2004)
- Corporate Value Chain (Scope 3) Standard (2011)
- Land Sector and Removals Standard and Guidance (2026)
- Scope 2 Guidance (2015)
- Scope 3 Calculation Guidance (2013)
Location-based methodThe method that calculates Scope 2 emissions by multiplying the electricity consumed by the average emission factor of the grid it is drawn from. Under NGER it is mandatory for a facility that consumes more than 20,000 kilowatt hours of purchased or acquired electricity in a year. AASB S2 also requires Scope 2 emissions to be disclosed on a location-based basis.Sources:
SBTi Corporate Net-Zero Standard
SBTi Corporate Net-Zero Standard StandardThe Science Based Targets initiative's framework for companies setting science-based net-zero targets. Version 2.0 is the current version. Version 1.3.1 remains accepted for new target submissions until 31 January 2028.Covers:
- Corporate Net-Zero Standard, Version 2.0
- Corporate Net-Zero Standard, Version 1.3.1 (superseded, accepted until 31 Jan 2028)
TCFD Recommendations
TCFD Recommendations Standard SupersededRecommendations for climate-related financial disclosure developed by the Financial Stability Board's Task Force on Climate-related Financial Disclosures. The Task Force disbanded in October 2023 and its recommendations are fully incorporated into IFRS S2. Replaced by IFRS S1 and IFRS S2.Covers: Recommendations of the Task Force on Climate-related Financial Disclosures, 2017, with 2021 annex (superseded)Issued by: FSB Task Force (disbanded)
ISO 14064 series
ISO 14064 series StandardISO's international standards for quantifying and reporting greenhouse gas emissions. In July 2026 ISO and GHG Protocol announced that ISO 14064-1 will be combined with the GHG Protocol corporate standards.Covers: ISO 14064-1 Organisation-level GHG quantification and reporting (2018)Issued by: ISO
Asia-Pacific Market Gates
Listing rules and mandatory disclosure across Asia-Pacific markets.
Climate reporting for listed and large non-listed companies
Climate reporting for listed and large non-listed companies StandardSingapore's climate reporting requirements for listed and large non-listed companies, based on ISSB standards. All listed companies report Scope 1 and 2 emissions from FY2025, and requirements for large non-listed companies are deferred to FY2030.Covers: ACRA and SGX RegCo extended climate reporting timelines, 25 August 2025Issued by: SGX RegCo, ACRA
Climate-related Disclosures regime and NZ CS 1 to 3
Climate-related Disclosures regime and NZ CS 1 to 3 (CRD) StandardNew Zealand's mandatory climate reporting regime, under which climate reporting entities report their climate-related risks and opportunities in annual climate statements. In October 2025 Cabinet agreed to raise the listed issuer threshold to NZ$1 billion and remove managed investment scheme managers.Covers: Financial Markets Conduct Act 2013, Part 7A, as amendedIssued by: XRB, FMA, MBIE
Cross-Border & Sector-Specific Mechanisms
Sectoral and trade-related carbon regulation reshaping cross-border activity.
IMO Net-Zero Framework
IMO Net-Zero Framework (NZF) Standard ProposedA proposed International Maritime Organization framework for cutting greenhouse gas emissions from international shipping, set out as amendments to MARPOL Annex VI. Adoption was adjourned in October 2025.Covers: Draft amendments to MARPOL Annex VI (Net-Zero Framework), Approved in principle April 2025Issued by: IMO
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