NGER and Safeguard Mechanism

NGER and Safeguard Mechanism Advisory Services

We help organisations meet their obligations under the National Greenhouse and Energy Reporting (NGER) Scheme and the Safeguard Mechanism through accurate emissions reporting and compliance support. Services include Scope 1 and Scope 2 emissions reporting, audit-ready documentation, regulatory engagement and compliance planning.

National Greenhouse and Energy Reporting (NGER) Scheme

Organisations that exceed thresholds under the NGER Scheme are required to report greenhouse gas emissions, energy production and energy consumption annually. Accurate reporting relies on effective data management, clear governance and well-established reporting processes.

This typically applies to organisations operating in sectors such as mining, manufacturing, energy and infrastructure.

• Facility thresholds include 25,000 tCO₂-e of Scope 1 and Scope 2 emissions, or 100 TJ of energy production or consumption.
• Corporate group thresholds are 50,000 tCO₂-e or 200 TJ.

Understanding Safeguard Mechanism Obligations

Facilities with Scope 1 emissions exceeding 100,000 tCO₂-e are covered by the Safeguard Mechanism and must comply with applicable baseline requirements.

Under the Safeguard Mechanism, facilities must keep emissions within their assigned baseline or manage any excess emissions before 1 April following the reporting year to avoid penalties. We help organisations assess compliance obligations, identify cost-effective pathways and manage excess emissions through Safeguard Mechanism Credits.

Managing Carbon Costs and Compliance Pathways

Where baselines are exceeded, organisations must surrender Safeguard Mechanism Credits (SMCs) or Australian Carbon Credit Units (ACCUs). Understanding future carbon costs is therefore an important part of Safeguard Mechanism compliance.

We help organisations assess emissions reduction opportunities and evaluate compliance pathways, including the use of ACCUs and SMCs, to manage obligations and reduce future carbon liabilities.

Turning Compliance into Business Value

Beyond meeting NGER and Safeguard Mechanism obligations, emissions and energy data can provide valuable insights to support carbon management and future decarbonisation planning. We help organisations use this information to better understand emissions performance, future carbon costs and the opportunities available to reduce them.

Our approach quantifies the financial implications of different decarbonisation pathways, helping organisations compare carbon price exposure, ACCU costs and emissions reduction investments.This supports more informed investment decisions and a clearer pathway to reducing emissions over time.