Australia
National Greenhouse and Energy Reporting Act 2007
The NGER Act sets out a number of thresholds in relation to GHG emissions, energy production and energy consumption. Corporations that meet an annual NGER threshold must register with the Clean Energy Regulator, and submit annual reports of GHG emissions, energy production, energy consumption, and other information. The annual reports cover the financial year (1 July to 30 June). All registered corporations are required to submit a report, even where the threshold has not been met in a given reporting year. Failure to submit reports on time can attract penalties.
If the Climate Change Authority (Abolition) Bill 2013 [No. 2] passes into law, the Act may be amended to require the Minister to cause to be conducted reviews of the operation of the Act and legislative instruments under the Act.