National Greenhouse & Energy Reporting (NGER)

Are you in a high intensity energy or emissions sector?

NGER is one of our core compliance services. Talk to us about your reporting requirements.

The National Greenhouse and Energy Reporting (NGER) scheme is Australia’s legislative reporting mechanism for the greenhouse gas emissions and energy consumption and production by corporations. Objectives of the NGER Act include: informing government policy formulation and the Australian public; meeting Australia’s international reporting obligations; assisting Commonwealth, State and Territory government programs and activities; and avoiding the duplication of similar reporting requirements in the States and Territories.

Find out what you need to know about NGER

• How we help our clients with NGER
• Help with Section 19 NGER reporting
• Sections 73 and 74 NGER audits for the Clean Energy Regulator
• Partial Exemption Certificates (PEC)
• Basis of Preparation (BOP)
• NGER reporting thresholds
• Why engage us?
• Key dates under the NGER Act
• Other compliance and voluntary programs

How we help our clients with NGER

NGER methodology:

We provide a methodology for first time reporters or those requiring external assistance to refine procedures and documentation. For example, reporting may involve several divisions of an organisation and an appropriately designed governance framework. See an example: WestSide Corporation.

NGER reporting overview assessment:

We assess your NGER reporting process against the NGER (Audit) Determination 2009. We give you better practice recommendations for a more efficient and repeatable process. This assessment is typically for first time reporters and those requiring a detailed process review.

NGER reporting assessment:

We provide a comprehensive NGER report based on data from your organisation. Some of our clients also include Scope 3 emissions in their assessment. Legislation and compliance may represent only a part of a greater sustainability plan. See an example: Mater Hospitals and Health Services.

Verification and assurance:

In accordance with the NGER (Audit) Determination 2009, our auditors provide verification or assurance (limited or reasonable) of your NGER data and report. We also provide assurance engagements under various legislative frameworks. To this end our accounting partners frequently extend our services to their clients.

NGER reporting process assistance:

We help you prepare your report, or assist in the design and implementation of robust NGER internal control and reporting processes.

We can also provide assistance with data entry of your emissions and energy data into the federal government’s online portal, the Emissions and Energy Reporting System (EERS).

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Help with Section 19 NGER Reporting

These services above help with your Section 19 emissions and energy report.

According to the CER, corporations exceeding group or facility thresholds are obligated to report scopes 1 and 2 emissions, energy production and consumption data under Section 19 of the NGER Act.

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Sections 73 and 74 NGER audits for the Clean Energy Regulator

In conjunction with our accounting partners, the Clean Energy Regulator (CER) has appointed Pangolin Associates to conduct reasonable assurance audit engagements.

Under NGER Audit Section 73 (S73) the Regulator may cause an organisation to undergo an audit. This may occur if the Regulator suspects that the organisation has not met its reporting obligations.

Under NGER Audit Section 74 (S74) the Clean Energy Regulator may cause an organisation to undergo an audit. In this case there is no suspicion of non compliance and the regulator will appoint and pay for a greenhouse and energy auditor.

In this capacity we audit your organisation’s NGER data and processes to express an opinion that is consistent with the Australian Auditing and Assurance Standards Board.

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Partial Exemption Certificates (PEC)

Pangolin also provides services for PEC reporting and audit requirements. Audits are due at the end of March each year for the preceding period.

Under the Renewable Energy (Electricity) Act 2000, electricity used in carrying out emissions-intensive trade-exposed (EITE) activities may be eligible for exemption from Large-scale Renewable Energy Target and Small-scale Renewable Energy Scheme liability.

The Clean Energy Regulator grants exemption from liability to the person or entity carrying out the EITE activity in the form of an exemption certificate. For more, see the Clean Energy Regulator website.

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Basis of Preparation (BOP)

We help document how your organisation has interpreted and applied the requirements of NGER. This includes the methodologies, assumptions and estimations used.

From our experience conducting reasonable assurance audits, both independently and for the Clean Energy Regulator,  clients who do not have a well documented BOP are generally exposed to greater inherent risks of incorrect reporting under the NGER Act.

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NGER reporting thresholds

• Single facilities emitting more than 25 kilotonnes of carbon dioxide equivalent (ktCO₂-e), or using or producing more than 100 terajoules (TJ) of energy annually.
• Corporations collectively emitting more than 50 ktCO₂-e or using or producing more than 200TJ of energy annually.

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Why engage us?

Highly accredited

Pangolin has a Registered Greenhouse and Energy Auditor (Category 1 ) under section 75A of the NGER Act. We have worked on NGER projects since it was established in 2007.

Depth of experience

We have worked with a wide range of clients obligated to report under the NGER Act, including mining, transport, hospitals, energy, education and local government.

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Key dates under the NGER Act

• Registration applications due: 31 August (for reporting on the previous financial year)
• Reports due: 31 October
• Publication by the Clean Energy Regulator: 28 February

*Strict penalties apply for failing to register or report and for reporting incorrectly under the NGER Act.

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Other compliance and voluntary programs

Talk to us about:

• Mandatory climate-related financial disclosures
• Environmental Management Systems (EMS) ISO 14001:2004
• Energy Audits Standard AS / NZ 3598:2014
• Energy Management Systems (EnMS) ISO 50001:2011
• Greenhouse Gas Assessments (Carbon Footprint) ISO 14064-1:2006, GHG Protocol
• Climate Active certified carbon neutral program
• Global Reporting Initiative (GRI)
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