Guidelines

Suggested Reading

09 August 2023

The National Greenhouse and Energy Reporting Act 2007 (NGER Act) establishes registration and reporting obligations for NGER reporters.

Reporters are responsible for determining if they have obligations under the NGER Act and ensuring that information provided in their NGER report meets the requirements of Act and its subordinate legislation.

The Clean Energy Regulator (CER) has developed guidelines to assist reporters to comply with their NGER obligations. The guidelines describe details of key reporting obligations but are not intended to be a definitive or comprehensive interpretation of the NGER legislation.

STEP 1: Assess your obligations

Guideline	Description	Changes for 2021–22 reporting
Defining a facility for the purposes of the NGER legislation documentasset:NGER Defining facilities	This guideline is designed to assist reporters to understand what constitutes a 'facility' for the purposes of the NGER Act and associated legislation	No change
Operational control documentasset:Operational control supplementary guideline	This guideline will assist persons in identifying the corporation with operational control over a facility or facilities under the NGER Act	No change

STEP 2: Registration

Guideline	Description	Changes for 2021–22 reporting
Acquisitions, disposals and mergers: treatment of change in controlling corporation documentasset:Acquisitions disposals and mergers corporation	This guideline outlines how corporations' NGER obligations are calculated when there has been a change in a corporate group's controlling corporation part way through a reporting year	No change
Acquisitions, disposals and mergers: treatment of change in ownership of a group member documentasset:Acquisitions disposals and mergers group member	This guideline outlines how corporations' NGER obligations are calculated when a group member has changed ownership part way through the reporting year	No change
Reporting transfer certificates documentasset:Guideline - Reporting transfer certificates	This guideline sets out how Reporting Transfer Certificates (RTCs) operate under the NGER Act	No change
Registration as a controlling corporation documentasset:Registration as a controlling corporation	This guideline provides information about a controlling corporation's obligations under the NGER Act and how to apply to the CER for registration as a controlling corporation	No change

STEP 3: Report

Administrative guides and guidelines

Guideline	Description	Changes for 2022–23 reporting
Aggregated facility reporting, percentage estimates and incidental emissions and energy guideline documentasset:Aggregated facility reporting, percentage estimates and incidental emissions and energy guideline	The following topics are covered in this guideline: aggregating facility data (applies to section 19 and 22X reports), percentage reporting (applies to section 19 and 22X reports), incidental reporting (applies to section 19, 22G and 22X reports) and optional reporting of small amounts of fuel combustion and electricity consumption (applies to section 19, 22G and 22X reports)	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table
Emissions and Energy Reporting System documentasset::Emissions and Energy Reporting System user guide	The Emissions and Energy Reporting System (EERS) user guide provides basic information about EERS. It will assist users perform basic reporting functions required under the NGER Act. After reading this guide, users should have developed a familiarity with EERS, be able to create or modify their corporate structure, report basic activity data and generate and submit a report	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Added facility location information guidance
Manner and Form: Sections 19, 22G and 22X reports documentasset:Guideline - Manner and Form Sections 19 22G and 22X reports	This guideline sets out the manner and form requirements for reports submitted under sections 19, 22G and 22X of the NGER Act	No change
EERS validation error and warning messages documentasset::Emissions and Energy Reporting System validation errors and warning messages guideline	The EERS validation errors and warning messages guideline is designed to assist reporters understand and resolve validation messages that may appear in the Emissions and EERS	Minor stylistic and formatting changes
Frequently asked questions	This page provides answers to frequently asked questions (FAQs) about the NGER scheme, EERS and the Client Portal. It contains instructions and screenshots to assist with system access and reporting.	Added reporting of facility location information Added summary of location information requirements Added information to avoid double counting of emissions Added non-fuel consumption of petroleum-based oils and greases Added description for Basis of Preparation Added Unaccounted for energy Added simulated natural gas Expanded guidance for reporting coordinates Expanded guidance for reporting consumption of electricity that was produced for use onsite

Industry-specific guidelines

Guideline	Description	Changes for 2022–23 reporting
Estimating emissions and energy from coal mining documentasset:Estimating emissions and energy from coal mining guideline	This guideline is designed to assist reporters in the coal mining sector meet their reporting obligations under the NGER Act. Reporters estimating emissions for facilities in relevant sectors are encouraged to read the guideline prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Clarified methods available for fugitive emissions from decommissioned underground mines
Estimating emissions and energy in the electricity generation, transmission, and distribution sectors documentasset:Estimating emissions and energy in the electricity generation, transmission, and distribution sectors guideline	This guideline is designed to assist reporters in the electricity sector meet their reporting obligations under the NGER Act Reporters estimating emissions for facilities in relevant sectors are encouraged to read the guideline prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Currently under review for 2022-23 reporting period
Estimating emissions and energy from industrial processes documentasset:Estimating emissions and energy from industrial processes guidance	This guidance is designed to assist reporters in the industrial processes sector meet their reporting obligations under the NGER Act Reporters estimating emissions for facilities in relevant sectors are encouraged to read the guidance prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Clarified requirements for CO₂ captured for permanent storage Added CER interpretation of carbonaceous inputs Updated carbon mass balance
Estimating emissions and energy from solid waste and landfill biogas management documentasset:Estimating emissions and energy from solid waste and landfill biogas management guideline	This guideline will assist reporters in the solid waste sector meet their reporting obligations under the NGER Act. Reporters estimating emissions for facilities in relevant sectors are encouraged to read the guideline prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Added reporting of electricity generation from landfill gas and flaring landfill gas Added biomethane emissions and energy guidance
Estimating emissions and energy from wastewater handling (domestic and commercial) and (industrial) documentasset:Estimating emissions and energy from wastewater handling guideline	This guideline will assist reporters in the wastewater handling sector meet their reporting obligations under the NGER Act. Reporters estimating emissions for facilities in relevant sectors are encouraged to read the guideline prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table
Landfill site plan and verification requirements (methods 2 and 3) documentasset: Landfill site plan and verification requirements - methods 2 and 3	This guideline provides information about the requirements for using methods 2 and 3 for landfill site planning and verification under the NGER Act. Reporters intending to use methods 2 and 3 for this source are encouraged to read these requirements prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Minor stylistic and formatting changes

Activity-based guidelines

Guideline	Description	Changes for 2022–23 reporting
Blended fuels, other fuel mixes, bitumen and explosives documentasset:Reporting blended fuels, other fuel mixes and bitumen guideline	This guideline outlines what is required to be reported by corporations that consume and produce blended fuels, other fuel mixes or bitumen, and those that use explosives	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Added simulated natural gas Added estimating the composition of purchased blended fuels Added hydrogen in blended gaseous fuels
Reporting energy production and consumption documentasset:Reporting energy production and consumption guideline	This guideline is to provide corporations with assistance in defining and reporting energy production and consumption under the NGER legislation	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Reporting biomethane Clarified reporting energy from fugitive emissions
Estimating emissions and energy from fuel combustion documentasset:Estimating emissions and energy from fuel combustion guideline	This guideline will assist reporters in the fuel combustion sector meet their reporting obligations under the NGER Act. Reporters estimating emissions for facilities in relevant sectors are encouraged to read the guideline prior to submitting a report required by section 19, 22G or 22X of the NGER Act	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Reporting biomethane
Reporting hydrofluorocarbons and sulphur hexafluoride gases documentasset:Reporting Hydrofluorocarbons and Sulphur Hexafluoride gases guideline	This guideline assists in defining and reporting hydrofluorocarbons and sulphur hexafluoride under the NGER Act.	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table
Methods and measurement criteria Documentasset:Methods and measurement criteria guideline	This guideline will assist corporations to understand measurement criteria A, AA, AAA and BBB and to report them compliantly under the NGER legislation	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table Updated restrictions on method selection
Petroleum based oils and greases measuring and reporting consumption documentasset:Petroleum-based oils and greases guideline	This guideline assists in measuring and reporting consumption of petroleum based oils and greases under the NGER Act	Minor stylistic and formatting changes Updated ‘Definitions and Abbreviations’ table
Reporting uncertainty documentasset:Reporting uncertainty guideline	This guideline provides information about the requirements under the NGER legislation for reporting uncertainty. It includes background information and instructions on how to report EERS	Minor stylistic and formatting changes

Record keeping, monitoring, compliance and applications for information not to be published

Guideline	Description	Changes for 2021–22 reporting
Record keeping and compliance	The page provides information about record keeping requirements in NGER legislation and penalties for failing to meet the requirements. It also includes general information about how the CER detects and penalises non-compliance.	Updated text for ‘Assessment of NGER reports’
Compliance and enforcement action	This page outlines how the Clean Energy Regulator monitors and enforces compliance.	Minor stylistic and formatting changes
Application for information not to be published documentasset:Guidance for completing application for information not to be published	This form covers requests for information not to be published in relation to information that would otherwise be published under section 24 of the NGER Act or under the National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015 (the Safeguard Rule). Section 25 of the NGER Act allows a registered corporation, or a person required to provide a report under section 22G, 22X or 22XB to apply requesting certain information not be published. A request can only be made in relation to information which reveals or could be capable of revealing a trade secret or any other matter having a commercial value that would be, or could reasonably be expected to be, destroyed or diminished if the information were disclosed about a specific facility, technology or corporate initiative relating to the corporation or person.	No change
Information for auditors	For all guidelines relating to greenhouse and energy auditors	No changes required