Title page
Contents
Foreword 5
Membership of the Committee 6
List of abbreviations 8
List of recommendations 9
1. Introduction and background 10
Referral of the Bill 10
Objective and scope of the inquiry 10
Purpose and overview of the Bill 11
Capture of scope 3 emissions data in all reporting obligations 11
Quarterly update of National Greenhouse Gas Inventory to be tabled in Parliament 13
Key provisions of the Bill 13
Greenhouse reporting obligations 15
Greenhouse gas reporting frameworks 15
National Greenhouse Accounts and National Greenhouse Gas Inventory (NGGI) 15
National Greenhouse and Energy Reporting Scheme (NGERS) 16
Relevant recent reports 18
2018 Climate Change Authority Review of the National Greenhouse and Energy Reporting legislation - final report 18
Auditor-General Report No. 1 of 2017-18 Accounting and Reporting of Australia's Greenhouse Gas Emissions Estimates and Projections 19
2. Analysis of the Bill 20
Inclusion of scope 3 data in greenhouse reporting obligations 20
Transparency for policy makers and the public 21
International practice 23
Calculation and reliability of scope 3 emissions data 24
'Double counting' of emissions data 27
Current (voluntary) reporting by some Australian companies 28
Committee comment 29
Quarterly reporting of greenhouse gas emissions inventory estimates to parliament 31
Timing and regularity of national reporting 32
Differences in coverage between the NGGI quarterly update and the NGERS annual report 32
Committee comment 34
Additional comments from Deputy Chair Mr Josh Wilson MP and Mr Josh Burns MP 36
Additional comments from Ms Zali Steggall OAM MP 39
Appendix A. Submissions 41
Appendix B. Public hearing 42