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Reporting: mandatory reporting on carbon emissions
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The National Greenhouse and Energy Reporting (NGER) system came into effect on Tuesday, 1 July 2008, and is a national framework for Australian corporations to report greenhouse gas emissions, reductions, removals and offsets, and energy consumption and production as well as penalties for non-compliance.  
 
The objective of the reporting scheme 
The decision to implement a national system is very topical and is a matter of significant public interest, intended to:

  • Provide robust data as a foundation for an Emissions Trading Scheme
  • Facilitate reporting of abatements and offsets prior to emissions trading commencing
  • Provide company level information to the public on greenhouse and energy performance for the first time
  • Cut red tape and provide a single online entry point for reporting for facilities and corporations.
Who has to report? 
The NGER Act requires controlling corporations or a facility under its control to register and report if they emit greenhouse gases, produce energy, or consume energy at or above the specified quantities per financial year commencing Tuesday, 1 July 2008.  
 
The government expects that the reporting system will cover around 700 medium and large companies by 2010-11, of which around 300 will be reporting for the first time. 
 
The Greenhouse and Energy Data Officer 
The Greenhouse and Energy Data Officer (GEDO) will be responsible for administering the new legislation, maintaining a National Greenhouse and Energy Register of corporations that are required to report under the NGER Act, as well as monitoring compliance. 
 
Corporations are required to keep valid records of the activities for seven years, such that their emission reports can be independently verified. Proposed regulations for external assurance are being developed and will be released for consultation later this year; however records should enable a corporation to report accurately under the legislation and enable the GEDO to determine compliance with legislation.  
 
Reporting requirements 
From Tuesday, 1 July 2008, corporations will be required to register and report if:
  • They control facilities that emit 25 kilotonnes or more of greenhouse gas CO2 equivalent (CO2-e), or produce/consume 100 terajoules or more of energy; or
  • Their corporate group emits 125 kilotonnes or more greenhouse gas CO2-e, or produces/consumes 500 terajoules or more of energy.
Lower thresholds for corporate groups will be phased in by 2010-11. The final thresholds will be 50 kilotonnes of CO2-e or 200 terajoules of energy. Companies must register by 31 August, and report by 31 October, following the financial year in which they meet a threshold. Data will be published by GEDO by 28 February following each reporting period. 
 
Relevant links:
  • Institute: website
  • Department of Environment and Water Resources Australian Greenhouse Office: website