Checklist · Climate, ESG & Sustainability Reporting
Bridge from NGER and safeguard figures to the climate-statement emissions disclosures
Working paper reconciling a climate-statement emissions figure to the NGER report and, where relevant, to safeguard covered emissions, with every difference explained.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia, Commonwealth
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the 2 authorities it cites, for Australia and Commonwealth.
- Version
- 1
- Source
- Written for this library
When to use it
Use when the same entity has an NGER report and a sustainability report for the same period, before the climate statements are finished. The figures are not assumed to be the same number.
Used for these tasks
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may place the two source figures side by side and list labels that do not match. The lawyer explains each difference and approves the number that will be disclosed.
AI may
- Enter the NGER scope 1 total and the draft climate-statement scope 1 total from the documents named by the lawyer
- Flag a label that appears in one document and not the other
- List the safeguard exceptions from the Regulator's page next to a blank for whether each one applies
AI must not
- Must not force the figures to match or write the reconciliation narrative for the climate statements
- Must not decide the reporting boundary or the organisational boundary
- Must not treat scope 2 or scope 3 as part of safeguard covered emissions
The lawyer checks
- The climate-statement figure is the figure s 296D and AASB S2 require, and the NGER figure is the figure reported under the NGER Act. The difference is explained, not removed
- Safeguard covered emissions are used only where the facility is a safeguard facility, and the Regulator's exceptions are applied one by one
- Section 292A(5) is used only as a threshold question (NGER registration can oblige a sustainability report). It does not define the emissions number
- The number that will appear in the climate statements is approved by the preparer. No generated sentence is copied across
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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