In this months edition of Charter there are a number of articles dedicated to reporting on energy and carbon emissions. One article in particular, provides an overview of the newly assented Australian Emissions Trading Scheme, under the National Greenhouse Reporting Act 2007 (the Act) that will be operative for emissions reporting from Tuesday, 1 July 2008. The article outlines what the requirements and thresholds are for organisations required to report under the Act. Given the range of entities covered, members need to be aware of the requirements as part of the overall regulatory compliance environment. The challenge for businesses is determining how to measure and report on their energy and greenhouse gas emissions. 
 
The following sources will provide members with practical examples, tools and calculators designed to assist in determining their emission reporting requirements. 
 
Greenhouse Gas Protocol Initiative 
The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool for government and business leaders to understand, qualify and manage greenhouse gas emissions. The tools and guidance notes address how to measure emissions in specific industries click here as well as general office and service businesses, click here.  
 
Department of Climate Change  
The Department of Climate Change has produced a National Greenhouse Accounts (NGA) Factors workbook which lists the emission factors and has been designed to support reporting under the Act. Click here to view the document. The Department has also released the National Greenhouse and Energy Reporting System Calculator which assists corporations to self assess whether or not their corporate group, or any of their facilities meet reporting thresholds under the National Greenhouse and Energy Reporting (NGER) Act 2007. 
 
Department of the Environment, Water, Heritage and the Arts  
The Department of the Environment, Water, Heritage and the Arts has produced an emissions calculator designed to assist in completing a greenhouse gas emissions inventory. To ensure consistency the spreadsheet uses the emissions factors from NGA. Click here to download the spreadsheet.  
 
 
Relevant links:

• Department of Climate Change: The National Greenhouse and Energy Reporting Act 2007
• The Greenhouse Gas Protocol: tools and guidance notes
• Department of Climate Change: National Greenhouse Accounts Factors
• Department of Climate Change: The National Greenhouse and Energy Reporting System Calculator
• Department of the Environment, Water, Heritage and the Arts: emissions calculator