To ensure consistency across reporting, Commonwealth entities and companies are required to calculate their emissions in line with the Emissions Reporting Framework and generate emissions inventory tables using the tools provided by the Department of Finance.
As a minimum, Commonwealth entities and companies must publish:
- a greenhouse gas emissions inventory - location-based method table
- an electricity greenhouse gas emissions table.
Entities and companies are encouraged to include any additional information or caveats that may assist annual report users to understand their emissions inventory.
Additional emissions sources outside of the Framework requirements will also need to be documented. These should be presented separately from the standard emissions inventory tables but can be included in the same section of the annual report.
Commonwealth entities and companies may publish amendments to prior year emissions inventory data on their websites. Enhancements to the amendments reporting process are currently under investigation.
Emissions inventory templates
2024-25 emissions reporting template
2024-25 greenhouse gas emissions inventory – location-based method
| Emission Source | Scope 1 | Scope 2 | Scope 3 | Total |
|---|---|---|---|---|
| Electricity (location-based approach) | n/a | — | — | — |
| Natural gas | — | n/a | — | — |
| Solid waste* | n/a | n/a | — | — |
| Refrigerants*† | — | n/a | n/a | — |
| Fleet and other vehicles | — | n/a | — | — |
| Domestic commercial flights | — | n/a | — | — |
| Domestic hire car* | n/a | n/a | — | — |
| Domestic travel accommodation* | n/a | n/a | — | — |
| Other energy | — | n/a | — | — |
| Total t CO2-e |
Note: the table above presents emissions related to electricity usage using the location-based accounting method. CO2-e = Carbon Dioxide Equivalent.
*Reporting on refrigerants is being phased in over time as emissions reporting matures and may be an optional source in 2024-25 emissions reporting. See the Emissions Reporting Framework for more details.
2024-25 electricity greenhouse gas emissions
Scope 2 | Scope 3 | Total | Electricity | |
|---|---|---|---|---|
| Location-based electricity emissions | — | — | — | — |
| Market-based electricity emissions | — | — | — | — |
| Total renewable electricity consumed | n/a | n/a | n/a | — |
| Renewable Power Percentage1 | n/a | n/a | n/a | — |
| Jurisdictional Renewable Power Percentage2, 3 | n/a | n/a | n/a | — |
| GreenPower2 | n/a | n/a | n/a | — |
| Large-scale generation certificates 2 | n/a | n/a | n/a | — |
| Behind the meter solar4 | n/a | n/a | n/a | — |
| Total renewable electricity produced | n/a | n/a | n/a | — |
| Large-scale generation certificates2 | n/a | n/a | n/a | — |
| Behind the meter solar4 | n/a | n/a | n/a | — |
Note: the table above presents emissions related to electricity usage using both the location-based and the market-based accounting methods. CO2-e = Carbon Dioxide Equivalent.
1 Listed as Mandatory renewables in 2023-24 Annual Reports. The renewable power percentage (RPP) accounts for the portion of electricity used, from the grid, that falls within the Renewable Energy Target (RET).
2 Listed as Voluntary renewables in 2023-24 Annual Reports.
3 The Australian Capital Territory is currently the only state with a jurisdictional renewable power percentage (JRPP).
4 Reporting behind the meter solar consumption and/or production is optional. The quality of data is expected to improve over time as emissions reporting matures.
To frame the information included in annual reports, entities may use the following text related to the APS Net Zero 2030 policy and Climate Action in Government Operations:
Climate Action in Government Operations
Emissions reporting
As part of the Net Zero in Government Operations Strategy, and the reporting requirements under section 516A of the Environment Protection and Biodiversity Conservation Act 1999, non-corporate Commonwealth entities, corporate Commonwealth entities and Commonwealth companies are required to report on their operational greenhouse gas emissions.
The Greenhouse Gas Emissions Inventory and Electricity Greenhouse Gas Emissions tables present greenhouse gas emissions over the 2024–25 financial year. The greenhouse gas emissions reported are calculated on the basis of Carbon Dioxide Equivalent (CO2-e) and in line with the Emissions Reporting Framework. This is consistent with a Whole-of-Australian Government approach, outlined in the Net Zero in Government Operations Strategy, and Commonwealth Climate Disclosure requirements.
Not all data sources were available at the time of the report and amendments to data may be required in future reports.
Entities may also use the following caveat in relation to refrigerant reporting in their annual report:
Reporting on refrigerants is optional for 2023-24 and will be phased in over time as emissions reporting matures.
APS Net Zero by 2030 Target reporting
The APS Net Zero by 2030 Target applies to all non-corporate Commonwealth Entities (NCEs), while corporate Commonwealth Entities (CCEs) and Commonwealth companies (CCs) may choose to opt-in to the target. These entities and companies may include an additional section in their annual reports titled Progress towards the APS Net Zero 2030 Target.
To ensure consistency across reporting, the Department of Finance will generate a Progress Towards the APS Net Zero Target table and provide the table to all applicable entities and companies.
Aligning with the Net Zero in Government Operations Strategy, the Progress Towards the APS Net Zero 2030 Target section should include:
- a Progress towards the APS Net Zero 2030 Target table
- a short commentary on emissions trends to give further context on material fluctuations in emissions.
This section and table may be included in the same appendix of the entity’s annual report as the emissions reporting section. The table below is also available in the 2024-25 emissions reporting template.
Progress towards the aps net zero 2030 target
| APS Net Zero 2030 target emission sources | 2022-23* | 2023-24* | Percentage change |
|---|---|---|---|
| Total scope 1 | — | — | — |
| Natural gas | — | — | — |
| Fleet and other vehicles | — | — | — |
| Refrigerants | — | — | — |
| Other energy | — | — | — |
| Total Scope 2 | — | — | — |
| Electricity (market based) | — | — | — |
| Total Scope 1 and Scope 2 | — | — | — |
Note: the table above presents emissions related to electricity usage using the market-based accounting method. CO2-e = Carbon Dioxide Equivalent.
1 Emissions reported may differ from previously published emissions due to reconciliation of natural gas and electricity data or updates to emission factors and calculation methods. See 2024-25 Net Zero in Government Operations Annual Progress Report for details regarding emission factors and calculation methods updates.
To frame the information about Progress Towards the Net Zero by 2030 Target, entities should provide a short description of operations and activities to explain material fluctuations in their emissions trends.
This is advised where:
- a change to operations causes emissions to increase where a reduction may normally be expected (e.g. a machinery of government change adding a new business function to an entity or company)
- where an emission reduction activity is completed that shows a significant drop in emissions during the reporting year.
The description may be included as a footer to the table or cross-referenced to other sections of the annual report such as within a climate disclosure.
Related resources
Information on legislative requirements for climate action reporting can be found under section 516A of the Environment Protection and Biodiversity Conservation Act 1999.
Information on climate action in government operations is available under Other legislative requirements within resource management guides:
- RMG135 - Annual reports for non-corporate Commonwealth entities
- RMG136 - Annual reports for corporate Commonwealth entities
- RMG137 - Annual reports for Commonwealth companies.
Resources to help entities develop climate disclosures can be found on the Commonwealth climate disclosure requirements and Application guidance pages.
The Climate Action in Government Operations GovTeams community offers resources and advice to help develop and update emissions reduction plans. Commonwealth entities and companies can contact climateaction@finance.gov.au for access.
Contact us
Please email climateaction@finance.gov.au with any queries regarding APS emissions reporting.
