NGER reporting
How Australia's larger emitters and energy users report to the Clean Energy Regulator each year: the thresholds, the dates, and the facility tables Emitt prepares for it.
What is the NGER scheme?
The National Greenhouse and Energy Reporting (NGER) scheme is the national framework, set up under the National Greenhouse and Energy Reporting Act 2007, that requires corporations above set thresholds to report their greenhouse gas emissions, energy production and energy consumption. The Clean Energy Regulator runs it.
The obligation sits with the controlling corporation, which reports for its corporate group, facility by facility. A facility counts towards the group when the corporation or a group member has operational control of it. Once registered, a corporation stays registered, and reports every year, until it is deregistered.
Who must report under NGER?
A controlling corporation must register if, in a financial year, a facility under its group's operational control, or the group as a whole, meets one of these thresholds. Meeting any single one is enough.
| Threshold | Emissions (Scope 1 and 2) | Energy produced | Energy consumed |
|---|---|---|---|
| Facility | 25,000 t CO₂e (25 kt) or more | 100 TJ or more | 100 TJ or more |
| Corporate group | 50,000 t CO₂e (50 kt) or more | 200 TJ or more | 200 TJ or more |
A facility held for part of the year has its thresholds scaled by the days it was under the group's operational control. Once the group meets a corporate threshold, all of its facilities are reported, including those below the facility thresholds.
For scale, not as a threshold test: at the NGA Factors 2026 energy content of 38.6 GJ per kilolitre, 100 TJ is about 2,590 kL of diesel, which releases about 7,020 t CO₂e at 2,709.72 kg per kilolitre. On those figures a diesel-only site reaches the energy threshold well before the emissions one.
When are NGER registration and reports due?
The NGER year is the financial year, 1 July to 30 June. You register by 31 August after the first year you meet a threshold, and report by 31 October every year after that.
- Reporting year
- 1 July to 30 June
- Registration
- By 31 August after the year a threshold is first met (31 August 2025 for a threshold met in 2024–25)
- Report due
- 31 October each year
- 2025–26 report
- Midnight (AEDT) Monday 2 November 2026. The Clean Energy Regulator says no extensions can be granted.
- Where
- The Emissions and Energy Reporting System (EERS), through the regulator's Online Services
What goes in an NGER report?
An NGER report covers Scope 1 and Scope 2 emissions, energy produced and energy consumed, facility by facility. Emissions are estimated under the NGER (Measurement) Determination 2008, which sets out a hierarchy of methods:
- Method 1 is the default. It uses national average emission factors set by the Department of Climate Change, Energy, the Environment and Water (DCCEEW), with the methods of Australia's National Greenhouse Accounts.
- Methods 2 and 3 use analysis of the fuels and raw materials you use, to Australian or international standards. Method 3 also requires sampling to those standards.
- Method 4 is direct monitoring of emissions, continuous or periodic.
Not every method is available for every source or gas. The Determination is amended from time to time, including its electricity factors: for 2025–26, its location-based factors run from 0.22 to 0.78 kg CO₂e per kWh, depending on the state.
NGA Factors or the Measurement Determination?
The NGA Factors are a workbook for estimating emissions. The Measurement Determination is the law NGER reports are prepared under. They share methods, but they aren't interchangeable.
DCCEEW says the 2026 workbook "is not published for the purposes of reporting under the National Greenhouse and Energy Reporting (NGER) Scheme". Unless it says otherwise, its methods are based on Method 1 of the Determination, and the 2026 edition coincides with the Determination's 2026 update for the 2026–27 NGER year. So an NGER report follows the Determination in force for its year, and the NGA Factors serve estimates and other reporting.
How NGER connects to the Safeguard Mechanism and AASB S2
Safeguard Mechanism
The Safeguard Mechanism applies to facilities with more than 100,000 t CO₂e of covered emissions a year (a facility's Scope 1 emissions, with some exceptions). It uses NGER data, and every Safeguard facility must report under NGER. Emitt has no Safeguard Mechanism features.
AASB S2 climate reporting
If you prepare an annual financial report under Chapter 2M of the Corporations Act, NGER registration puts you in AASB S2's Group 2 (financial years starting from 1 July 2026) at the latest, and in Group 1 (from 1 January 2025) if your group meets the NGER corporate emissions threshold of 50,000 t CO₂e. For AASB S2 you may use NGER methods for the part of the business NGER covers. AASB S2 explained.
What Emitt prepares for NGER
Emitt builds an NGER facility pack: energy and emissions tables for each of your sites, with the evidence behind every figure, to prepare your report from.
- A row per site. Each site, plant or project with records in the year: energy consumed in gigajoules (electricity converted from kWh, fuels through the NGA energy content), Scope 1, location-based Scope 2 and purchased electricity. Your sites aren't automatically NGER facilities, so you decide how they map.
- Factors matched to the date. Each activity is priced with the NGA edition for its date, and every figure shows its quantity, factor and edition. Electricity used in Victoria in May 2026 is priced at 0.78 kg CO₂e per kWh (NGA Factors 2025), and the same kilowatt-hour in August 2026 at 0.74 (NGA Factors 2026).
- Evidence behind every number. Each figure traces to its records, and each uploaded record to the bill, fuel card export or docket it came from, with the original row kept.
- Gaps stated, not hidden. Missing months are flagged, totals say how many records they leave out, and the pack names what it can't provide. It exports as CSV, Excel or PDF.
What Emitt doesn't do for NGER
- Register you or submit your report. Reports go through EERS in the Clean Energy Regulator's Online Services, prepared by you or your adviser.
- Decide whether a threshold is crossed, who has operational control, or where a facility's boundary sits.
- Measure with Methods 2, 3 or 4. Emitt uses the NGA Factors' default rates, with no fuel sampling, analysis or direct monitoring.
- Split emissions by gas. NGA rates are combined CO₂e, so the pack can't separate carbon dioxide, methane and nitrous oxide.
- Estimate fugitive methane, which the pack names as a gap rather than showing as zero. Process emissions and energy produced aren't calculated either.
- Anything for the Safeguard Mechanism.
NGER questions
When is the NGER report due?
By 31 October each year, for the financial year that ended on 30 June. For the 2025–26 year the Clean Energy Regulator has set midnight (AEDT) on Monday 2 November 2026, and says no extensions can be granted.
What are the NGER reporting thresholds?
A facility meets a threshold at 25 kt CO₂e of Scope 1 and 2 emissions, or 100 TJ of energy produced or consumed, in a financial year. A corporate group meets one at 50 kt CO₂e, or 200 TJ of energy produced or consumed. Meeting any one means registering with the Clean Energy Regulator by 31 August after that financial year.
Can we use the NGA Factors for our NGER report?
Not as the basis of the report. DCCEEW says the NGA Factors workbook is not published for NGER reporting, which follows the NGER (Measurement) Determination. Unless the workbook says otherwise, its methods are based on Method 1 of that Determination.
Does Emitt lodge our NGER report?
No. Emitt prepares facility energy and emissions tables to prepare your report from. The report is submitted in the Clean Energy Regulator's Emissions and Energy Reporting System by you or your adviser, and Emitt does not decide whether a threshold is crossed or what counts as a facility.
Last reviewed: 9 October 2026. This page explains the scheme in general terms and is not legal advice. Sources: the Clean Energy Regulator's pages on thresholds, reporting, methods and the Safeguard Mechanism, and DCCEEW's NGA Factors 2026.
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