Which regimes may reach you

Enter what you know. Leave the rest blank. A blank field produces an unsettled answer, never an assumption that you are under a threshold.

Leave anything you do not know blank

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Your organisation

Nothing here leaves your browser. These figures decide which published thresholds are worth looking at, and nothing more.

Entity type

Employees

Consolidated revenue (AU$)

The figure your financial statements consolidate, not site revenue.

Consolidated gross assets (AU$)

Largest single facility scope 1 (t CO2-e per year)

The highest of any one facility under your operational control. This drives two separate regimes.

Number of facilities

Group scope 1 (t CO2-e per year)

Group scope 2 (t CO2-e per year)

Energy produced (GJ per year)

Gigajoules. The thresholds are published in terajoules; we convert.

Energy consumed (GJ per year)

Tailings storage facilities

Enter 0 if you have none. Blank means unknown.

Commodities

Tick only what applies. An unticked box means unknown, not no.

We have offshore petroleum operations

We have upstream methane sources

We operate on land subject to native title, or where it may exist

There are known cultural heritage values in our operating area

We are seeking or hold project finance

We make public environmental or climate claims

What this points at

0 may reach you

17 unsettled

0 appear out of reach

Enter what you know above. Every regime below stays unsettled until something in the form bears on it.

Cannot be settled here

We do not have enough from you, or the test turns on something a form cannot decide.

AASB S2 Climate-related Disclosures
Applies to entities required to prepare a sustainability report under the Corporations Act. Content requirements cover governance, strategy, risk management, and metrics and targets including scope 1, 2 and 3 emissions.
Who can settle this: Your auditor, once the reporting cohort is settled.
Not supplied: Employee count, Consolidated revenue, Consolidated gross assets, Largest facility scope 1 emissions.
AASB S2 Climate-related Disclosures
Legal obligation for some entities
Metrics and targets — greenhouse gases. Requires disclosure of scope 1, scope 2 and scope 3 emissions measured under the Greenhouse Gas Protocol, with the measurement approach, inputs and assumptions disclosed.
Issued 2024 · Source last read 2026-09-11
AASB S2 Climate-related Disclosures
Legal obligation for some entities
Governance. Requires disclosure of the governance body and management processes used to oversee climate-related risks and opportunities, including responsibilities and how oversight is exercised.
Issued 2024 · Source last read 2026-09-11
Aboriginal and Torres Strait Islander heritage protection
Commonwealth protective declarations operate alongside state and territory cultural heritage regimes, which carry the primary approvals in most jurisdictions.
Who can settle this: Traditional Owners and the relevant state or territory heritage regulator. State and territory regimes are not mapped here.
Not supplied: Known cultural heritage values.
Aboriginal and Torres Strait Islander Heritage Protection Act 1984 (Cth)
Legal obligation for some entities
Protective declarations. Allows the responsible Minister to make declarations protecting significant Aboriginal areas and objects from injury or desecration, on application.
As amended, current compilation · Source last read 2026-09-11
Australian Consumer Law — environmental claims
Conduct in trade or commerce that is misleading or deceptive, or likely to mislead or deceive, is prohibited. Representations about future matters are taken to be misleading unless the maker had reasonable grounds.
Who can settle this: Your legal counsel, before publishing any environmental claim.
Not supplied: Makes public environmental claims.
Australian Consumer Law, section 18 — misleading or deceptive conduct
Legal obligation for some entities
Section 18 — misleading or deceptive conduct. Prohibits conduct in trade or commerce that is misleading or deceptive, or likely to mislead or deceive. Intention is not required.
As amended, current compilation · Source last read 2026-09-11
Australian Consumer Law, section 18 — misleading or deceptive conduct
Legal obligation for some entities
Section 4 — representations as to future matters. A representation about a future matter is taken to be misleading unless the maker had reasonable grounds for it, and the maker bears the evidential burden.
As amended, current compilation · Source last read 2026-09-11
Making environmental claims: a guide for business
Voluntary
Have evidence to back up claims. Businesses should hold reasonable grounds and supporting evidence before making an environmental claim.
Current published guidance · Source last read 2026-09-11
Climate disclosure — Group 1 cohort
Largest entities report for financial years starting on or after 1 January 2025, on a two-of-three size test of 500 or more employees, 500 million dollars or more consolidated revenue, and 1 billion dollars or more consolidated gross assets. National Greenhouse and Energy Reporting registrants above the Safeguard threshold are also captured.
Who can settle this: Your auditor or corporate counsel, on consolidated accounting figures.
Not supplied: Employee count, Consolidated revenue, Consolidated gross assets, Largest facility scope 1 emissions.
Mandatory climate-related financial disclosure (Corporations Act, Chapter 2M)
Legal obligation for some entities
Group 1 — first reporting cohort. Largest entities begin reporting for financial years starting on or after 1 January 2025, tested on employee, revenue and asset size, with National Greenhouse and Energy Reporting registrants above the Safeguard threshold also captured.
Introduced by Treasury Laws Amendment (2024) · Source last read 2026-09-11
Climate disclosure — Group 2 cohort
A second cohort reports for financial years starting on or after 1 July 2026, on a two-of-three size test of 250 or more employees, 200 million dollars or more consolidated revenue, and 500 million dollars or more consolidated gross assets. Other National Greenhouse and Energy Reporting registrants are also captured.
Who can settle this: Your auditor or corporate counsel, on consolidated accounting figures.
Not supplied: Employee count, Consolidated revenue, Consolidated gross assets.
Mandatory climate-related financial disclosure (Corporations Act, Chapter 2M)
Legal obligation for some entities
Group 2 — second cohort. A lower size band, together with other National Greenhouse and Energy Reporting registrants, begins reporting for financial years starting on or after 1 July 2026.
Introduced by Treasury Laws Amendment (2024) · Source last read 2026-09-11
Climate disclosure — Group 3 cohort
A third cohort reports for financial years starting on or after 1 July 2027, on a two-of-three size test of 100 or more employees, 50 million dollars or more consolidated revenue, and 25 million dollars or more consolidated gross assets.
Who can settle this: Your auditor or corporate counsel, on consolidated accounting figures.
Not supplied: Employee count, Consolidated revenue, Consolidated gross assets.
Mandatory climate-related financial disclosure (Corporations Act, Chapter 2M)
Legal obligation for some entities
Group 3 — third cohort. The smallest captured band begins reporting for financial years starting on or after 1 July 2027, with a narrower obligation where the entity concludes it has no material climate risk.
Introduced by Treasury Laws Amendment (2024) · Source last read 2026-09-11
EPBC Act — controlled action referral
An action likely to have a significant impact on a matter of national environmental significance requires referral and, if a controlled action, assessment and approval.
Who can settle this: The Commonwealth environment department and your environmental approvals adviser.
Not supplied: Known cultural heritage values, Commodities.
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Legal obligation for some entities
Matters of national environmental significance. Actions likely to have a significant impact on a protected matter require approval, with protected matters including listed threatened species, water resources affected by coal or gas development, and world and national heritage places.
As amended, current compilation · Source last read 2026-09-11
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Legal obligation for some entities
Referral and assessment. Requires a proposed action to be referred for a decision on whether it is a controlled action, followed by assessment and approval with conditions.
As amended, current compilation · Source last read 2026-09-11
Equator Principles
Applied by adopting financial institutions to project finance and project-related corporate loans above defined sizes, bringing environmental and social assessment, stakeholder engagement and grievance requirements into the financing conditions.
Who can settle this: Your lenders and their environmental and social advisers.
Not supplied: Seeking project finance.
The Equator Principles
Voluntary
Principle 2 — environmental and social assessment. Requires an assessment process addressing relevant environmental and social risks and impacts of the proposed project.
EP4 · Source last read 2026-09-11
The Equator Principles
Voluntary
Principle 5 — stakeholder engagement. Requires informed consultation and participation with affected communities, and free, prior and informed consent in defined circumstances.
EP4 · Source last read 2026-09-11
Global Industry Standard on Tailings Management
A voluntary standard applying across the lifecycle of tailings facilities, covering affected communities, design and monitoring, governance, emergency response and public disclosure. Adoption is expected of ICMM members and is increasingly sought by investors and lenders.
Who can settle this: Your Engineer of Record and Accountable Executive for tailings.
Not supplied: Number of tailings facilities, Highest tailings consequence classification.
Global Industry Standard on Tailings Management
Voluntary
Design, construction, operation and monitoring. Requires consequence classification, design criteria matched to that classification, and a performance monitoring system.
August 2020 · Source last read 2026-09-11
Global Industry Standard on Tailings Management
Voluntary
Management and governance. Requires accountable persons, an Engineer of Record, independent technical review and a tailings management system.
August 2020 · Source last read 2026-09-11
GRI sector standards for mining and for oil and gas
Sector standards set out the topics reasonably expected to be material for mining and for oil and gas organisations, including tailings, closure, land rights and emissions.
Who can settle this: Your reporting team, against the reporting framework you have adopted.
Not supplied: Commodities.
GRI 14: Mining Sector 2024
Voluntary
Likely material topics. Sets out the topics reasonably expected to be material for mining organisations, including tailings, closure, artisanal mining, land rights and Indigenous Peoples.
2024 · Source last read 2026-09-11
GRI 11: Oil and Gas Sector 2021
Voluntary
Likely material topics. Sets out the topics reasonably expected to be material for oil and gas organisations, including emissions, climate adaptation, closure and rights of Indigenous Peoples.
2021 · Source last read 2026-09-11
ICMM Mining Principles and Performance Expectations
Member companies commit to the Mining Principles and to validation of asset-level performance against the Performance Expectations on a defined cycle.
Who can settle this: ICMM, and your own membership or supply chain commitments.
Not supplied: Commodities.
ICMM Mining Principles and Performance Expectations
Voluntary
Validation and assurance. Members are expected to have performance against the expectations validated at asset level on a defined cycle.
Current published edition · Source last read 2026-09-11
ICMM Mining Principles and Performance Expectations
Voluntary
Performance expectations — social performance. Addresses engagement with affected communities, Indigenous Peoples, resettlement and the handling of complaints.
Current published edition · Source last read 2026-09-11
National Greenhouse and Energy Reporting — corporate group threshold
A group also meets a threshold at 50,000 tonnes CO2-e or more of combined scope 1 and 2 emissions, or 200 terajoules or more of energy produced or consumed, across the group in a financial year.
Who can settle this: The Clean Energy Regulator, and your own determination of group membership.
Not supplied: Group scope 1 emissions, Group scope 2 emissions, Energy produced, Energy consumed.
National Greenhouse and Energy Reporting Act 2007 (Cth)
Legal obligation for some entities
Corporate group threshold. A group also meets a threshold at 50,000 tonnes CO2-e or more of scope 1 and 2 emissions, or 200 terajoules or more of energy produced or consumed, across the group in a financial year.
As amended, current compilation · Source last read 2026-09-11
National Greenhouse and Energy Reporting Act 2007 (Cth)
Legal obligation for some entities
Section 19 — annual reporting. Requires a registered corporation to report group greenhouse gas emissions, energy production and energy consumption for the financial year.
As amended, current compilation · Source last read 2026-09-11
National Greenhouse and Energy Reporting — facility threshold
A group meets a threshold where a facility under its operational control emits 25,000 tonnes CO2-e or more of scope 1 and 2 emissions, or produces or consumes 100 terajoules or more of energy, in a financial year.
Who can settle this: The Clean Energy Regulator, and your own determination of operational control.
Not supplied: Largest facility scope 1 emissions, Energy produced, Energy consumed.
National Greenhouse and Energy Reporting Act 2007 (Cth)
Legal obligation for some entities
Facility threshold. A group meets a threshold where a facility under its operational control emits 25,000 tonnes CO2-e or more of scope 1 and 2 emissions, or produces or consumes 100 terajoules or more of energy, in a financial year.
As amended, current compilation · Source last read 2026-09-11
National Greenhouse and Energy Reporting Act 2007 (Cth)
Legal obligation for some entities
Section 13 — registration. Requires a controlling corporation whose group meets a threshold to apply for registration with the Clean Energy Regulator.
As amended, current compilation · Source last read 2026-09-11
National Greenhouse and Energy Reporting Measurement Determination
Applies to entities reporting under the National Greenhouse and Energy Reporting Act. It prescribes the estimation methods available and the criteria for using higher-order methods.
Who can settle this: The Clean Energy Regulator, and the measurement specialist responsible for your inventory.
Not supplied: Largest facility scope 1 emissions, Group scope 1 emissions, Group scope 2 emissions.
National Greenhouse and Energy Reporting (Measurement) Determination 2008 (Cth)
Legal obligation for some entities
Methods 1 to 4. Sets a hierarchy of estimation methods, from default national factors through to facility-specific direct measurement, with criteria governing when each may be used.
As amended, current compilation · Source last read 2026-09-11
Native Title Act — future act procedures
Certain future acts, including the grant of mining tenements over land where native title exists or may exist, attract procedural rights including the right to negotiate.
Who can settle this: Your native title lawyers and the relevant representative body or prescribed body corporate.
Not supplied: Operations on land subject to native title.
Native Title Act 1993 (Cth)
Legal obligation for some entities
Right to negotiate — future acts. Certain future acts, including the grant of mining tenements, attract a right to negotiate with native title parties, with prescribed notification and time periods.
As amended, current compilation · Source last read 2026-09-11
Native Title Act 1993 (Cth)
Legal obligation for some entities
Indigenous Land Use Agreements. Provides for voluntary agreements about the use of land and waters, which may be registered and bind native title holders.
As amended, current compilation · Source last read 2026-09-11
Oil and Gas Methane Partnership 2.0
A voluntary methane reporting framework with graded levels from generic factors through to reconciled source-level and site-level measurement.
Who can settle this: The partnership secretariat, and your methane measurement lead.
Not supplied: Upstream methane sources.
Oil and Gas Methane Partnership 2.0
Voluntary
Reporting levels. Defines a progression of reporting levels from generic factors through source-level measurement to reconciliation of source-level and site-level measurement.
2.0 · Source last read 2026-09-11
Safeguard Mechanism — covered facility
Applies to designated large facilities whose covered scope 1 emissions exceed 100,000 tonnes CO2-e in a financial year. Baselines decline on a published trajectory toward 2030.
Who can settle this: The Clean Energy Regulator, which sets and publishes facility baselines.
Not supplied: Largest facility scope 1 emissions.
Safeguard Mechanism
Legal obligation for some entities
Covered facilities. Applies to designated large facilities whose covered scope 1 emissions exceed 100,000 tonnes CO2-e in a financial year.
As reformed from 1 July 2023 · Source last read 2026-09-11
Safeguard Mechanism
Legal obligation for some entities
Declining baselines. Baselines decline over time on a published trajectory toward 2030, so a facility holding emissions flat loses headroom each year.
As reformed from 1 July 2023 · Source last read 2026-09-11