The National Greenhouse and Energy Reporting (NGER) scheme requires registered controlling corporations to report their greenhouse gas emissions, energy production and energy consumption to the Clean Energy Regulator each year. The report is submitted through the Emissions and Energy Reporting System (EERS) and is due by 31 October, covering the financial year that ended on the preceding 30 June.
NGER data underpins the Safeguard Mechanism, the published emissions of large facilities, and — under the Australian Sustainability Reporting Standards — whether an entity is captured as an AASB S2 reporter. Accurate, on-time NGER reporting is therefore the foundation of an organisation’s wider climate-disclosure position.
Corporate groups whose operations meet an NGER threshold — 50,000 tonnes CO₂-e of emissions, 200 TJ of energy produced, or 200 TJ of energy consumed in a financial year — or that control a facility at or above the facility threshold (25,000 tonnes CO₂-e or 100 TJ).
By 31 October each year, for the financial year ending on the preceding 30 June. The report is lodged through EERS.
A controlling corporation whose group meets the corporate threshold (50,000 t CO₂-e, 200 TJ produced, or 200 TJ consumed) or that controls a facility meeting the facility threshold (25,000 t CO₂-e or 100 TJ).
NGER reporter status is one of the triggers for mandatory AASB S2 sustainability reporting. An NGER reporter at or above the 50,000 t CO₂-e publication threshold is generally an AASB S2 Group 1 entity; an NGER reporter below that generally falls into Group 2.
Not sure whether this deadline applies to you? Run the free classifier to see your AASB S2, NGER and Safeguard position, then track every deadline automatically.
Source: cleanenergyregulator.gov.au · Verified 2026-05-07. Indicative only — not legal or accounting advice.