NGER Reports must be prepared and submitted using the Online System for Comprehensive Activity Reporting (OSCAR). Corporations are granted access to OSCAR once they have registered. Training workshops and user manuals are available to assist users in entering data into OSCAR and generating their reports.
Where a corporate threshold is met, the registered corporation is required to report on all facilities under the operational control of members of the corporate group, regardless of whether the facilities individually meet a facility threshold.
Where a registered corporation's group meets a facility threshold only (that is, does not reach a corporate threshold), the report will only need to include data in relation to those facilities that meet a facility threshold.
Where no threshold is met, registered corporations must still provide a 'below threshold' report, outlining that they did not meet a threshold. A 'below threshold' report will not contain energy production, energy consumption and greenhouse gas emissions data. Instead it will only list information about the controlling corporation, group members and facility details. It will also include a statement that the corporation's group did not meet any of the section 13 thresholds for the reporting year.
In certain circumstances, corporations can apply for a Reporting Transfer Certificate (RTC), which allows for the voluntary transfer of NGER obligations. RTCs are used to transfer these obligations from a controlling corporation with a group member that has operational control over a facility to a member of a different corporate group that has financial control over that facility.
The NGER guidance material explains 'what' is reportable by a registered corporation. The NGER Technical Guidelines (Technical Guidelines) explains the detail of how to determine greenhouse gas emissions, energy consumption and energy production and other aspects of NGER.
Corporations must meet the requirements of the National Greenhouse and Energy Reporting (Measurement) Determination 2008 (NGER (Measurement) Determination) in order to comply with the technical aspects of reporting. The Technical Guidelines can help corporations to understand and apply the NGER (Measurement) Determination.
Estimates of greenhouse gas emissions and energy production and consumption are to be prepared in accordance with the principles set out in section 1.13 of the NGER (Measurement) Determination. These principles are:
- transparency – emission estimates must be documented and verifiable
- comparability – emission estimates using a particular method and produced by a registered corporation in an industry sector must be comparable with emission estimates produced by similar corporations in that industry sector using the same method and consistent with the emission estimates published by the Department in the National Greenhouse Accounts
- accuracy – having regard to the availability of reasonable resources by a registered corporation and the requirements of this Determination, uncertainties in emission estimates must be minimised and any estimates must neither be over nor under estimates of the true values at a 95 per cent confidence level, and
- completeness – all identifiable emission sources within the energy, industrial process and waste sectors as identified by the National Inventory Report must be accounted for.