Registered reporters under the National Greenhouse and Energy Reporting (NGER) Scheme must report on greenhouse gas emissions, energy production and energy consumption each year. You must do this until your corporation is deregistered.

You report using the Emissions and Energy Reporting System (EERS). This is accessed via Client Portal.

Types of reports

All reports contain information about a facility's:

There are 3 types of reports that can be submitted.

Section 19: energy and emissions report

Under section 19 of the Act, controlling corporations must report if they exceed either of the reporting thresholds.

Section 22G: Reporting Transfer Certificate energy and emissions report

Under section 22G of the Act, Reporting Transfer Certificate (RTC) holders must report on any facilities they were responsible for during part or all of the reporting year.

Section 22X: group member energy and emissions report

Under section 22X of the Act, a group member that has agreed to take on its controlling corporation's section 19 reporting obligations must report on all relevant facilities.

How to report

All reporting is done online through EERS. You can access EERS through Online Services.

EERS allows you to submit emissions and energy reports under sections 19, 22G and 22X of the Act.

The report is complete when you press the ‘Submit’ button. There is no signed document to confirm the report is complete.

Unless we've made a prior agreement, only use the EERS attachments option to provide additional or voluntary data that isn't required as part of regular reporting.

We encourage voluntary disclosure of reporting errors and basis of preparation to assist with NGER record-keeping requirements. If you detect errors in previously submitted reports, you should contact us.

Who can submit the report

All reports must be submitted by either:

  • an executive officer of an organisation
  • a person that holds the EERS role of nominated report submitter.

You don't need to show proof that an executive officer authorised the nominated report submitter. You're responsible for managing your report submission and authorisation processes. However, you should keep records of the authorisation.

If no one at your organisation can access your account, the new contact person must complete and submit form to add a new contact person. You must include a verifiable executive officer on the email with the form when you submit.

Download the add a new contact person form Download the responsible member identifying information form

Submissions deadline

You must report by midnight 31 October each year, Australian eastern standard time (AEST).

If the date of the reporting deadline falls on a public holiday or weekend day, the deadline falls to the next working day.

If you're below the reporting thresholds

You must report each year even if your corporation's group falls below the reporting thresholds.

If you fall below the reporting thresholds, you don't need to report your emissions and energy data, but you must check the contact information, corporate structure and location for your facilities is correct. This is a requirement under section 4.04A of the Regulations.

You can provide facility information by either:

  • ensuring all facilities are set up in the your corporation's EERS workspace
  • uploading a PDF document in EERS listing all facilities and the required information under section 4.04A of the Regulations.

If your group is likely to remain below the thresholds for 3 reporting years, you can deregister.

Part year reporting

Part year thresholds and reporting may apply if your corporation undergoes structural changes. This could be an acquisition, disposal or merger.

As a guide, you can adjust the facility thresholds on a pro-rata basis if you have operational control over a facility for part of the year. Your report will cover only the period of the year you had operational control.

If ownership of a group member or corporate group has changed, the company that has acquired the business will need to report under the NGER scheme.

For more information, download our guides:

If your corporation is facing administration, liquidation, or receivership, contact us for advice. Even in these situations, you still need to submit an NGER report.

Record keeping and compliance

It's important you understand your ongoing reporting and record keeping obligations.

You must ensure your report is:

  • submitted on time
  • accurate
  • complete.

Records must be kept for 5 years. For more information on how to comply, visit record keeping and compliance.