Assess if you have to report

Controlling corporations need to identify facilities under the operational control of the controlling corporation and their group members.

A facility is defined as an activity or series of activities (including ancillary activities) that generate greenhouse gas emissions, produce energy or consume energy. In order to comply with the Regulations, a facility must form a single undertaking or enterprise.

The definition of a facility for the purposes of NGER is broad to allow different industries to accurately define their facility boundaries.

To gain a full understanding of what a facility is, please refer to our guide on defining GHGR facilities.

GHGR facility

Your controlling corporation is the entity that must be registered if it, or any of its group members, meet any of the reporting thresholds.

Identify your controlling corporation and group members

A corporation controls a facility if it can make and enforce three types of policies for it:

● operating policies

● health and safety policies

● environmental policies.

If more than one corporation has the authority to introduce and implement policies, the corporation with the greatest authority for operating and environmental policies has operational control over the facility

The person with operational control of a safeguard facility is known as a 'responsible emitter'.

The person in charge of a safeguard facility is called a "responsible emitter."

To find out more about how to identify the corporation with operational control, download our operational control guideline.

Identify who has operational control of a facility

Declarations or nominations for operational control

If there is an equal share of operational control and one person or corporation will take on reporting responsibilities, or if operational control can't be agreed upon, you can:

● nominate operational control for a facility;

● apply for a declaration of operational control;

Before you make a declaration or nomination, you should contact us. You will need to complete and submit an application form.

Change in operational control

The company that runs a facility can change. For example, if a facility is sold during the year.

If the company that runs a facility changes, each company needs to report for the part of the year they were in control.

Part-year reporting does not apply if the company that runs a facility changes, but the facility itself does not.

Once you identify your controlling corporation, its group members and the facilities under its control, you can estimate if your emissions, energy production or consumption meet any of the reporting thresholds.

If you meet any of these thresholds, you have reporting obligations under the GHGR Standard.

Estimate emissions and energy

When estimating emissions and energy data, you must consider all activities that take place at the facility under your control. This includes activities of contractors and sub-contractors.

You can start by considering your emissions and energy costs. Do this by compiling bills for gas, electricity, diesel and other fuels, and waste.

You can use our threshold calculator to help you estimate if you meet any of the reporting thresholds.

For more information on reporting obligations relating to contractors and sub-contractors, download our contracts and leasing guideline.

Know the reporting