Emissions and Energy Reporting System (EERS) workshops 2016 – 17 Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act)
Program > Context/overview > Corporate structure > User management and the Client Portal > Facility types > Activities and sources > Data entry > Uncertainty > Streamlining > Report generation and submission Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 2
Overview
Who we are > The Clean Energy Regulator (CER) was established on 2 April 2012 as an independent statutory authority. > We operate as part of the Department of the Environment and Energy portfolio. > Our role is determined by climate change law. > We administer schemes set by law; we do not make the law or develop policy. > We work closely with our portfolio agencies, for example, the Department of the Environment and Energy, who are responsible for developing the policies relating to the schemes that we administer. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 4
What we do The Clean Energy Regulator administers a number of schemes which work together to reduce emissions while encouraging business competiveness. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 5
Our responsibilities > Our responsibilities include: > providing education and information on the schemes that we administer > monitoring, facilitating and enforcing compliance with each scheme > collecting, analysing, assessing, providing and publishing information and data > ensuring the integrity of the carbon and renewables economic markets > accrediting auditors for the schemes we administer, and > working with other law enforcement and regulatory bodies. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 6
National Greenhouse and Energy Reporting Act 2007 The National Greenhouse and Energy Reporting Act 2007 (NGER Act) sets up a national framework for the reporting and dissemination of greenhouse gas emissions, and energy production and consumption data. Reported data is disclosed to relevant Commonwealth, State and Territory governments to assist in policy development and administration of existing laws. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 7
NGER reporting obligations By 31 October each year, all > registered controlling corporations > reporting transfer certificate (RTC) holders, and > responsible members (parties to a 22X agreement) must provide the CER with a report under the NGER Act. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 8
NGER reporting obligations In relation to a controlling corporation, the report (section 19 emissions and energy report) contains data relating to: > scope 1 emissions > scope 2 emissions > energy production, and > energy consumption. This data is from the facilities under its operational control and under the operational control of members of its corporate group. The amount of information required will differ, depending on which threshold(s) the controlling corporation has met. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 9
Controlling corporation section 19 reporting obligations Corporate group threshold met : report contains data relating to the activities of all facilities, regardless of whether the individual facilities meet the facility thresholds. Facility thresholds met : report will only contain data in relation to those facilities that meet a facility threshold. No thresholds met : ‘below threshold’ report must still be supplied. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 10
NGER thresholds The facility thresholds are: • 25kt or more of greenhouse gases (CO 2 -e) • production of 100 TJ or more of energy, or • consumption of 100 TJ or more of energy. From 2010-11 onwards, the corporate group thresholds are: • 50 kt or more of greenhouse gases (CO2-e) • production of 200 TJ or more of energy, or • consumption of 200 TJ or more of energy. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 11
Corporate structure
Controlling corporations A controlling corporation is a constitutional corporation that does not have an Australian-incorporated holding company. > Generally, it is the corporation at the top of its corporate group in Australia. > It can also be a foreign company (e.g. one that is incorporated overseas), that does business directly in Australia (and not through an Australian-incorporated subsidiary). Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 13
Group members A group member is defined as: > the controlling corporation, and, with some exceptions, > a controlling corporation’s subsidiaries. ‘Subsidiary’ is defined in the Corporations Act 2001. A controlling corporation can be the only member of its corporate group. A foreign controlling corporation’s subsidiaries aren’t included in its group. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 14
Types of structural entities in EERS > If your organisation is newly registered, the controlling will be set up. You can then add group members and facilities. > If your organisation had previously reported, its structure from the previous year will be brought across to the new reporting year. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 15
Facility types
Facilities A facility is an activity, or a series of activities (including ancillary activities) that: > involve the production of greenhouse gas emissions, the production of energy or the consumption of energy, and > form a single undertaking or enterprise and meet the requirements of the regulations. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 17
Facilities The NGER Regulations state that an activity or series of activities will form part of a single undertaking or enterprise where they: > occur at a single site (regulation 2.16) > are listed activities (regulation 2.17 or 2.18) that can be attributed to the activities that occur at the main site > are transport sector activities (regulation 2.19), or > are electricity, gas, water, sewerage or telecommunications activities (regulation 2.20). Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 18
NGER facility types in EERS > Facility > single site facilities > transport facilities > Facility — Network — Pipeline > only used if facility crosses state/territory border Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 19
Operational control > A controlling corporation registers and reports in relation to facilities under its operational control and under the operational control of its group member > An entity will have operational control over a facility if it has the authority to introduce and implement any or all of the following for the facility: > health and safety policies, and > environmental policies. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 20
Operational control > Where more than one entity meets the first test, the entity that has the greatest authority to introduce and implement the > operating, and > environmental policies. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 21
Operational control > Where more than one entity meets the first test, and no one has the greatest authority to introduce and implement the: > operating, and > environmental policies. Then, all entities that meet the first test will be taken to have operational control. In these circumstances, affected parties can nominate one of them to have operational control. The CER may declare that a person has operational control. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 22
Getting started in Emissions and Energy Reporting System (EERS)
Reporting structure All reports are prepared in the Emissions and Energy Reporting System (EERS). > Your organisation’s EERS account is created at the time of registration. > Access is given to the NGER contact person and executive officer on the application. > Login via the Client Portal on the Clean Energy Regulator’s website. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 24
Reporting structure When preparing a section 19 report, controlling corporations should review and update their reporting structures by: > adding any new group members, > removing group members that are no longer part of their corporate group or no longer affected group members, and > ensuring that facilities are correctly set up as being under the operational control of the correct group member. Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 25
Example – reviewing corporate structure Controlling Corporation Group Group Group Member Member Member (subsidiary) (subsidiary) (subsidiary) Group Member (subsidiary) Facility Facility Facility Facility Reporting under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) 26
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