Under the National Greenhouse and Energy Reporting (NGER) scheme, a corporate group that emits 50,000 tonnes CO2-e or more, or produces or consumes 200 TJ or more of energy, in a financial year must register by 31 August and report to the Clean Energy Regulator by 31 October. Termina turns your electricity and gas bills into the energy and scope 2 data underneath that report, and your first 50 bills are free.
Termina is an Australian and New Zealand business energy procurement company and energy data platform.
Thresholds and dates as at October 2026. Source: Clean Energy Regulator.
Any corporation whose group meets one of the thresholds below in a financial year. The company that registers is the controlling corporation: usually the top Australian company in the group, even a holding company that runs nothing day to day.
| Threshold | Facility (one site you control) | Corporate group (all facilities combined) |
|---|---|---|
| Greenhouse gas emissions (scope 1 and scope 2) | 25,000 tonnes CO2-e or more | 50,000 tonnes CO2-e or more |
| Energy produced | 100 terajoules (TJ) or more | 200 TJ or more |
| Energy consumed | 100 TJ or more | 200 TJ or more |
Any one threshold, in a financial year, triggers registration. Source: Clean Energy Regulator, "Assess your obligations".
Thresholds as at October 2026, from the Clean Energy Regulator. If your group only triggers a facility threshold, you report on those facilities only.
By 31 October each year, for the financial year just ended. If 31 October falls on a weekend or an ACT public holiday, the report is due the next business day.
Thresholds are tested on the financial year. Activity in that year is what you report.
A controlling corporation must apply to register by 31 August after the first financial year it meets a threshold.
Registered corporations report emissions, energy production and energy consumption in the Emissions and Energy Reporting System (EERS), every year until they are deregistered.
The regulator publishes corporate data the following February for groups with total scope 1 and scope 2 emissions of 50,000 tonnes CO2-e or more.
Already registered and now below every threshold? You still lodge a report each year until you are deregistered. Source: Clean Energy Regulator.
Four things for each facility: scope 1 emissions, scope 2 emissions, energy produced and energy consumed. Scope 3 emissions are not reportable under NGER.
Released directly by activity at your facility: fuel burned on site or in vehicles, and refrigerant leaking from air conditioning. Reportable gases include carbon dioxide, methane, nitrous oxide, sulphur hexafluoride and specified hydrofluorocarbons and perfluorocarbons.
Released outside your boundary to generate the electricity you import from the grid and use. Your electricity bills are the activity data.
Energy you use, including fuel burned to run plant and machinery. Electricity and gas from your bills sit here too.
Energy you extract or convert, for example generating electricity from solar on site.
Reporting refrigerants? Read how to calculate refrigerant emissions for NGER.
Usually, yes. A registered corporation with emissions reporting obligations under the NGER Act meets the emissions threshold for a sustainability report under section 292A of the Corporations Act, as long as it prepares an annual financial report under Chapter 2M.
| NGER | AASB S2 climate reporting | |
|---|---|---|
| Regulator | Clean Energy Regulator | ASIC |
| Law | National Greenhouse and Energy Reporting Act 2007 | Corporations Act 2001, Chapter 2M, and the AASB S2 standard |
| Who reports | Groups or facilities over the emissions or energy thresholds | Entities over the size tests, NGER reporters, and large asset owners |
| Emissions | Scope 1 and scope 2. Scope 3 is not reportable | Scope 1 and scope 2 from year one, scope 3 from year two |
| Deadline | 31 October each year | Within 3 or 4 months of year end, with the financial report |
| Format | Data lodged in EERS | A sustainability report in the annual report |
As at October 2026. Sources: Clean Energy Regulator; ASIC, "Who must prepare a sustainability report?"
NGER reporters above the publication threshold fall in Group 1, and other NGER reporters in Group 2. Compare all three groups in our AASB S2 mandatory climate reporting guide.
From your electricity and gas bills: kWh per NMI and gas per MIRN, for every site and billing period. Termina builds that dataset from your bills, and your first 50 bills are free.
The regulator expects records that support every reported number, such as invoices and receipts, kept for 5 years from the end of the reporting year. For most reporters the bulk of that evidence is energy bills: electricity by NMI, gas by MIRN, period by period, across every retailer.
Termina collects those bills and turns them into validated data. Upload your first bills to see the data today. Authorise us once and we update the billing contact with each retailer, so every bill after that comes straight to us. Each bill is re-added against its own totals and structured by meter, site and period, with the source bill behind every figure.
What Termina doesn't do: prepare or lodge your NGER report. You or your adviser still do that in EERS. We supply the energy data underneath it.
One change to plan for: amendments to the NGER legislation on scope 2 emissions apply from the 2026-27 reporting year, so they first affect reports due on 1 November 2027.
Roughly a year of monthly bills across four sites. Enough to see whether your data comes back clean before you commit to anything.
The full platform costs nothing while Termina runs your energy procurement.
More sites, more bills or a different setup? Speak to Us and we'll work out what fits. Nothing is charged without you agreeing to it first.
See how it works on the free energy data platform.
The National Greenhouse and Energy Reporting (NGER) scheme is a single national framework for companies to report greenhouse gas emissions, energy production and energy consumption. It was set up under the National Greenhouse and Energy Reporting Act 2007 and is run by the Clean Energy Regulator.
A controlling corporation must register and report if its group emits 50,000 tonnes CO2-e or more (scope 1 and scope 2), or produces or consumes 200 TJ or more of energy, in a financial year. It must also report if any one facility it controls emits 25,000 tonnes CO2-e or more, or produces or consumes 100 TJ or more.
Reports are due by 31 October each year for the previous financial year, or the next business day if 31 October falls on a weekend or an ACT public holiday. A corporation that meets a threshold for the first time must apply to register by 31 August.
No. NGER covers scope 1 and scope 2 emissions only. Scope 3 is not reportable under NGER, although it is required under AASB S2 from your second reporting year.
Yes, as scope 1 emissions where an applicable method exists. The regulator lists refrigerant use in air conditioning units as a scope 1 example, and specified hydrofluorocarbons are among the reportable gases.
Usually. A registered corporation with emissions reporting obligations under the NGER Act meets the emissions threshold for a sustainability report under section 292A of the Corporations Act, if it prepares an annual financial report under Chapter 2M.
For 5 years from the end of the reporting year in which the activity happened. Records can be paper or electronic, and auditors must be able to access them.
No. Termina supplies the validated energy data underneath the report: electricity and gas use by meter, site and period, with the source bill behind every figure. You or your adviser prepare and lodge the report in EERS.
It is free to start with your first 50 bills on the platform, and $0 when Termina runs your energy procurement. For more than that, talk to us about more options.
This page is general information, not legal or accounting advice. Check your position with the Clean Energy Regulator or your adviser.
Upload a handful of electricity and gas bills and look at what comes out. Your first 50 bills are free.