NGER Threshold Calculator User Guide 2016-17

1.Threshold Calculator user guide

2016-2017 reporting period

Version 1 – July 2017 2.Important note

The factors and formulas in the Threshold Calculator (the Application) are based on the National Greenhouse and Energy Reporting (Measurement) Determination 2008 (NGER Measurement Determination) as it relates to the 2016-17 reporting year. The NGER Measurement Determination is updated periodically and users should note that some factors and formulas are different for earlier reporting years and may change in future years.

The Threshold Calculator is provided for information only and its use must not be construed as determinative of whether any of the thresholds for and legislative requirements under the National Greenhouse and Energy Reporting Act 2007 and associated regulations have been met. The Threshold Calculator must not be used as a substitute for obtaining independent professional advice and/or undertaking independent investigations.

The Clean Energy Regulator and the Australian Government (the custodians) will not be liable for any loss, damage, expense or cost incurred by any person or organisation arising out of the use of the Threshold Calculator, the information contained in, or derived from, the Threshold Calculator or the non-availability of the Threshold Calculator. The custodians do not warrant the accuracy, currency, reliability or completeness of the Threshold Calculator, and in no event will the custodians be liable for any direct, incidental or consequential loss or damage resulting from the use of the Threshold Calculator, or the information provided through the Threshold Calculator or the availability or non-availability of the Threshold Calculator.

3.Contents

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 2 4.Introduction

The Threshold Calculator is a tool to assist users to estimate emissions and energy consumption/production if a controlling corporation is likely to have obligations to register and report under the National Greenhouse and Energy Reporting Act 2007 (NGER Act).

This guide aims to assist users in using the Threshold Calculator by providing step by step instructions and relevant background information.

What does the Threshold Calculator do?

The Threshold Calculator can be used to obtain an estimate of scope 1 and scope 2 greenhouse gas emissions, energy production, and energy consumption based on full or part-year data entered by the user. The Threshold Calculator also considers other direct (scope 1) greenhouse gas emissions from non- combustion sources such as waste treatment. For some of these sources you need to directly enter an estimate of the greenhouse gas emissions.

How do I access the Threshold Calculator?

The Threshold Calculator can be accessed at www.cleanenergyregulator.gov.au.

The Threshold Calculator does not require a password for access and users remain anonymous. Data entered during your session will only be retained if you save a version of the calculator containing the entered data.

Efforts have been made to ensure the Threshold Calculator is compatible with supported versions of Microsoft Excel 2003 or later versions. If you experience difficulty accessing the Threshold Calculator please contact 1300 553 542 or email [email protected] for assistance. Feedback on the calculator can be emailed to: [email protected].

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 3 Greenhouse Gas and Energy Reporting

The two types of thresholds which trigger a liability under the NGER Act are ‘facility’ thresholds and ‘corporate’ thresholds. Both types have a greenhouse gas threshold and an energy threshold.

The facility and corporate thresholds are:

Facility Corporate group thresholds 25,000 tonnes or more of total greenhouse 50,000 tonnes or more of total greenhouse gases (carbon dioxide equivalence (t CO2-e)), gases (carbon dioxide equivalence (t CO2-e)), or production or consumption of 100,000 GJ or or production or consumption of 200,000 GJ or more of energy more of energy

Total annual emissions is the sum of the direct (scope 1) and indirect (scope 2) emissions.

Data output from the Threshold Calculator is presented as scope 1, scope 2, total annual emissions (with waste, perfluorocarbons and hydrofluorocarbons excluded), and/or annual energy consumed or produced.

Emissions data is separated into scope 1 and scope 2 data, consistent with how emissions data would be reported and publicly disclosed under the NGER Act. Energy consumption is presented as a total only. Where part-year data has been reported, the calculator will automatically display extrapolated full-year emissions and energy data in addition to the amount based on entered data.

The NGER Act thresholds are triggered by combined scope 1 and scope 2 emissions, energy production or energy consumption.

Where a facility and/or corporate threshold is triggered, registration under the NGER Act is required. If, based on your own determination, you believe your facility or corporation may have registration or reporting obligations in relation to an earlier year you should contact the Clean Energy Regulator immediately. Further information on the NGER Act and registration can be found at www.cleanenergyregulator.gov.au.

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 4 5.Using the threshold Calculator

Screen 1: Start page

The Start page displays information relating to the Threshold Calculator. Please read the information and then click on the ‘Use the calculator’ button.

Screen 2: Entity details

The Threshold Calculator permits the reporting of emissions and energy data for up to twenty facilities. You can choose to give each of your facilities a name or leave the default names already entered (Facility 1, Facility 2 etc.).

For each facility, you will need to select if you are reporting full or part year data. If you are selecting to enter part-year data, please enter the number of days in column 3.

Once complete, click on the ‘Next step: enter emissions and energy data’ button.

Screen 3: Emissions and energy input

Multiple sources of activity data may be entered for each facility; however, to consolidate the data for a particular facility you must select the same facility name for each source. You will be able to select the facility again from the drop-down menu in column 1. The Threshold Calculator will calculate estimates for up to 20 facilities only.

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 5 The data you enter is to totals of greenhouse gas emissions and energy consumption. These totals are automatically incorporated as NGER Emissions in the Corporation Output screen. This will give you an estimate of your emissions, which can be compared against the relevant threshold(s). The calculator will advise if a particular threshold has been triggered.

If you have been operating your facility for less than one year, you can enter emissions and energy data for the period you have had operational control over. If you selected ‘Entering data for part of the reporting period (in days)’ in the Entity details screen then the Calculator will calculate extrapolated full-year data based on the data you have entered. The extrapolated data will appear in the Corporation Output screen.

Entering data

Column 1: First, select the facility you wish to enter the data for. Column 2: Source: Select the source from the drop down menu. Column 3: Activity Type: Select the activity type from the drop down menu. The list of available activity types is determined by the selection of the source. Column 4: Fuel/Energy Commodity (Scope 1): Select the appropriate fuel (e.g. Diesel Oil) or energy source from the drop down menu. The list of available fuel/energy commodities is determined by the selection of the activity type. State/Territory (Scope 2): If you selected to report scope 2 emissions (e.g. electricity consumption) for the source then you will have the option to select the state/territory the electricity was consumed. You also have the option to report electricity consumed from sources other than the main grid. Column 5: Unit for Quantity: Select the appropriate fuel unit from the drop down menu. The list of available fuel units is determined by previous selections. Columns 6: Amount: Enter the amount of the chosen fuel consumed or produced. Please note the units in the Threshold Calculator are fixed so you must ensure an appropriate unit conversion (if required) is done prior to entering your data as this will affect the output of the Threshold Calculator. For example, if your quantity of fuel used is measured in litres (L) then you will need to divide this by 1000 prior to entering it into the Threshold Calculator as required fuel to be entered in kilolitres (kL).

Columns 7/8/9: GHG emissions: These columns display the emissions in CO2, CH4 & N2O based on your previous selections and entered data. The numbers displayed are based on method 1 (Default) reporting. Columns 10/11: Scope 1/Scope 2 emissions: These columns display the calculated scope 1 or scope 2

emissions (t CO2–e) based on your previous selections and entered data. Column 12: Energy Produced or Consumed: This column will determine if energy is being reported as produced or consumed based on your previous selections and entered data. Column 13: Calculated Energy Content: These columns display the calculated energy content (GJ) based on your previous selections and entered data. Column 14: This column is available for any comments you wish to enter.

Screen 4: Corporation Output

Based on the data you have entered, the Threshold Calculator will calculate and display your greenhouse gas emissions, measured in t CO2–e (carbon dioxide equivalent) and your energy consumption/production for each facility. The data is presented here as scope 1, scope 2, total emissions, energy produced, and energy consumed.

Two tables are displayed on the Corporation Output screen. The left table displays the emissions and energy data based on the data you entered in the previous screen. In addition, the calculator will indicate of a reporting threshold has been met. The right hand table displays the extrapolated full year data for all facilities. This will provide you of an indication of the full year emission and energy data for facilities where

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 6 you have entered part-year data for a facility. This table will indicate if your facility may trigger reporting thresholds when reported for the full-year.

Corporation output: Left hand table

Corporation output: right hand table

6.Next steps

The Threshold Calculator is for information only and its use must not be construed as determinative of whether any of the thresholds for and legislative requirements under NGER Act and associated Regulations have been met. The Threshold Calculator must not be used as a substitute for obtaining independent professional advice and/or undertaking independent investigations.

If you have determined you are liable under the NGER Act, you must register with the Clean Energy Regulator. Application forms can be found at www.cleanenergyregulator.gov.au.

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 7 7.Further information

For more information on the National Greenhouse and Energy Reporting Scheme, please visit the Clean Energy Regulator website: www.cleanenergyregulator.gov.au.

If you have any queries relating to the Threshold Calculator or the National Greenhouse and Energy Reporting Scheme please email the Clean Energy Regulator at [email protected], or call 1300 553 542 within Australia during business hours (EST).

GPO Box 621 Canberra ACT 2601 1300 553 542 [email protected] www.cleanenergyregulator.gov.au 8