✦ Plain-English Summary

National Greenhouse and Energy Reporting Amendment (Transparency in Carbon Emissions Accounting) 2020

What it does

This law expands Australia's carbon emissions reporting rules to include "scope 3 emissions" — greenhouse gases produced indirectly through a company's supply chain and operations (like emissions from delivering products or business travel). Previously, only direct emissions from factories and offices (scope 1 and 2) had to be reported. Now large companies will need to measure and disclose these harder-to-track indirect emissions too.

Why it matters

Right now, many big companies only report the emissions they directly control, which hides the true climate impact of their business. Making scope 3 emissions visible means investors, customers, and the public can see the full picture of which companies are actually contributing most to climate change — and pressure them to cut emissions across their entire operation, not just their own facilities.

Key details

• Who's affected: Large companies already required to report under the National Greenhouse and Energy Reporting scheme (typically those emitting over 25,000 tonnes of CO2 annually)
• Commencement: The law took effect the day after receiving Royal Assent in 2020
• What gets reported: Scope 3 emissions now appear alongside traditional scope 1 and 2 emissions in mandatory corporate disclosures, giving a more complete picture of each company's climate footprint

Official Description

Amends the National Greenhouse and Energy Reporting Act 2007 to: amend the reporting requirements of greenhouse gas emissions to include scope 3 emissions (which are indirect greenhouse gas emissions arising as a consequence of the activities of a facility); and require the minister to table Australia's national greenhouse gas inventory estimates in Parliament every 3 months.

Committee Referrals

Standing Committee on the Environment and Energy

No formal division recorded

This bill passed by voice vote — parliament agreed without calling a formal count. A division is only recorded when a member explicitly requests one.

No votes yet.

No votes were recorded for this bill.