NGER Reporting Explained: Who Needs to Report and How to Comply
20 April 2026
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What is NGER Reporting?
The National Greenhouse and Energy Reporting (NGER) Scheme is Australia’s mandatory framework for reporting greenhouse gas emissions, energy production and energy consumption. Companies that exceed specified emissions or energy thresholds must register and report annually to the Clean Energy Regulator.
The NGERs Act was introduced in 2007 and has the following and objectives:
- inform government policy
- inform the Australian public
- help meet Australiaās international reporting obligations
- assist Commonwealth, state and territory government programmes and activities, and
- avoid duplication of similar reporting requirements in the states and territories.
The number of entities that have to comply changes from year to year, but generally sits around 800-900 on the register, all reporting their scope 1 and 2 emissions under the NGER Act annually. These organisations are the highest-emitting entities in Australia.
The production of energy is the largest contributor to Australiaās carbon emissions. Transport, agriculture, and industrial processes are the next highest emitting sectors.
National overview of NGER reporting and emissions data 24-25
NGER reporting ā who needs to comply?
Who needs to report to NGERs is determined by specific emissions thresholds. These are classed as the Facility threshold and the Corporate Group threshold.
According to the CER, the current Facility threshold is
- 25 kt or more of greenhouse gases (CO2-e) (scope 1 and scope 2 emissions)
- production of 100 TJ or more of energy, or
- consumption of 100 TJ or more of energy.
The current Corporate Group threshold is:
- 50 kt or more of greenhouse gases (CO2-e) (scope 1 and scope 2 emissions)
- production of 200 TJ or more of energy, or
- consumption of 200 TJ or more of energy.
NGER Thresholds
| Threshold Type | Emissions | Energy Production | Energy Consumption |
| Facility | 25 kt COā-e | 100 TJ | 100 TJ |
| Corporate Group | 50 kt COā-e | 200 TJ | 200 TJ |
It is important to note that when estimating emissions to determine if the above reporting thresholds are triggered, corporations must take into account all activities, including work by contractors or sub-contractors undertaken at the facilities under operational control.
How to comply with NGER reporting
NGER reporting requirements mandate all registered controlling corporations are required to submit an NGER report each year whilst they meet these thresholds. If they no longer meet the thresholds, they will be deregistered.
Registered corporations are required to report all greenhouse gas emissions, energy production and energy consumption from facilities under the operational control of:
- the registered controlling corporation, or
- members of its group.
Reports are submitted through the Emissions and Energy Reporting System (EERS). Record keeping is an important part of the NGERs reporting process and accurate, complete, consistent, and transparent data must be available for the external audit. The CER recommends that organisations keep a record of not only the calculation and data analysis methods used but also how the decision was made so they are able to assess compliance.
Reporting entities should be aware the Clean Energy Regulator closely monitors compliance with the NGER legislation and if there is a question of non-compliance, an audit may be undertaken. Where non-compliance is detected, regulatory action and penalties can be applied for a period of up to five years from the date of submission.
Important dates to note
The following annual dates for reporting under the NGER scheme are outlined by the Clean Energy Regulator.
- 1 July marks the start of the reporting year. National facility nominations for transport facilities are due under the safeguard mechanism.
- 31 August National Greenhouse and Energy Register registration applications (corporations only need to register once, for the first year they trigger a threshold) and nominations of operational control are due.
- 1 September Clean Energy Regulator to set reported baselines by this date.
- 31 October National Greenhouse and Energy Reporting submissions are due.
- 28 February Extract of the National Greenhouse and Energy Register and data for the previous (financial year) reporting period is published.
Assessing your NGER obligations
To comply with NGERs, it’s crucial to understand your obligations.
Start by identifying your controlling corporation and all group members to ensure accurate reporting. Determine who has operational control over each facility within your organisation, as this will dictate reporting responsibilities. Finally, be familiar with the reporting thresholds to ascertain if your corporation meets the criteria for mandatory reporting. Properly assessing these elements ensures compliance with the NGER Act and helps in effectively managing your greenhouse gas emissions and energy consumption.
Reporting under NGER and want greater confidence in your data as ASRS scrutiny increases?
Effective NGER reporting requires more than applying emissions factors and managing spreadsheets. It depends on data quality, clear methodologies, strong systems and a sound understanding of operational control. Regular reviews of data inputs, assumptions and reporting processes help support credible, audit-ready emissions disclosures.
Anthesis offers a complimentary NGER Health Check to help identify risks, strengthen reporting processes and uncover opportunities to improve data quality, efficiency and reporting confidence.
With the introduction of the Australian Sustainability Reporting Standards (ASRS), emissions data is facing greater internal and external scrutiny. Now is the time to assess whether your NGER reporting processes are fit for purpose.
Learn more about our complimentary NGER Health Check.
NGER Health Check: Strengthening NGER Data Integrity And Reporting Confidence | Australia
What is the Safeguard Mechanism?
The Safeguard Mechanism (SGM) places emissions limits ā or baselines ā on Australiaās largest emitters. Facilities with more than 100,000 tonnes of scope 1 (direct) carbon emissions per annum must keep their emissions below a baseline, or purchase Australian Carbon Credit Units (ACCUs) to make up the difference. Though complex to administer, baselines can support business growth and allow businesses to continue normal operations, while encouraging lower emissions production.
The Safeguard Mechanism builds on the NGERs reporting and record keeping requirements and together they help businesses to measure, report and manage their emissions. The key aim of the Safeguard Mechanism is to ensure that emissions reductions purchased through the Emissions Reduction Fund (ERF) are not displaced by significant increases in emissions elsewhere in the economy.
Need support with your NGER reporting?
We have been assisting organisations with their NGER reporting to the NGERs Act since its inception in 2007. Our Managing Director was a key member of the Australian Government team that designed and implemented the NGER legislation, and our technical specialists have delivered many NGER/SGM/ERF projects for some of Australiaās largest emitters and project developers.
Our team collectively has over 30 yearsā experience within industry and as external advisors specialising in this space. We were previously long-time registered auditors under the scheme and provided assurance in compliance with the National Greenhouse and Energy Reporting framework that covers both NGERs and Safeguard Mechanism liable entities.
Original article published in 2023 – updated 2026
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