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Reporting thresholds

24 April 2015

Facility and corporate group thresholds

There are two types of thresholds that determine which companies have an obligation under the National Greenhouse and Energy Reporting Act 2007 (NGER Act): facility and corporate group thresholds. These thresholds and their statutory reporting dates are summarised in Table 1 below.

Facility threshold

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.

Corporate group thresholds

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.

The corporate group threshold was introduced progressively over three years, under a graduated threshold regime.  You need to consider whether you also have historic obligations from past years when determining whether you meet the NGER threshold.  If you have met any of the following thresholds, you will need to submit a report for each year in which the relevant threshold was met.

For 2009–10, the threshold was:

  • 87.5 kt or more of greenhouse gases (CO2-e)
  • production of 350 TJ or more of energy, or
  • consumption of 350 TJ or more of energy.

For 2008–09, the threshold was:

  • 125 kt or more of greenhouse gases—carbon dioxide equivalence (CO2-e)
  • production of 500 terajoules (TJ) or more of energy, or
  • consumption of 500 TJ or more of energy.

 

Table 1: Thresholds

Reporting steps 2015-01.jpg

 

What next?

You need to ensure you understand your corporate group.

If you have determined that you have an obligation to report under the NGER Scheme you must register your controlling corporation.

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