Corporations that meet a National Greenhouse and Energy Reporting (NGER) threshold must register and, once registered, report each year.

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.

Assessing your obligations

To assess your obligations under the NGER Scheme you must:

1. Understand the key steps in reporting your obligations
2. identify your controlling corporation and your controlling corporations group members, and
3. determine the facilities under the operational control of your controlling corporation and its group members.

Once you have completed the above key steps to assess and understand your obligations, you will need to calculate whether your controlling corporation's greenhouse gas emissions and energy production and consumption reach any of the facility or corporate group thresholds. All activities, including activities of contractors or sub-contractors, which are undertaken at the facilities under your operational control, must be included when determining whether you trigger a reporting threshold and therefore have any obligation to register and report under the NGER Scheme.

You may start by considering the greenhouse gas emissions and energy related running costs and compiling this information, such as bills for gas, electricity, diesel and other fuels, and ​waste arrangements. For example:

• an abattoir may need to report on emissions from its natural gas/LPG use, waste (waste water, landfill), electricity and liquid fuels
• a mining operation (underground or open-cut) would need to report on liquid fuels, electricity and fugitive emissions
• coal mines would also need to consider the energy produced through the extraction of coal and methane related to coal mining.

You can use the Thresh​old Calculator to help determine whether your corporation meets one or more of the thresholds.

All records of your data and calculations should be kept for future reference.

What next?

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