Emissions – as defined in ASAE 3410, [18] includes GHGs which are direct (scope 1) emissions or indirect emissions, including emissions associated with energy that is transferred to and consumed by the entity (scope 2) and all other indirect emissions …

Emissions Report – a report under section 22A of the NGER Act on a liable entity’s covered scope 1 emissions and potential emissions embodied in an amount of natural …

Entity – as defined in ASAE 3410, means a legal entity, economic entity, or identifiable portion of a legal or economic entity, or combination of legal or other entities or portions of those entities to which the emissions in the GHG statement relate, …

GHG statement – as defined in ASAE 3410, includes reports on scope 1, 2 or 3 emissions and offsets, which includes Greenhouse and Energy Reports under section 19 and Emissions Reports section 22A of the NGER Act, to the extent that they include emissions …

Greenhouse gas – has the same meaning as in ASAE 3410, however for engagements under the NGER Act [23] chlorofluorocarbons are not …

Greenhouse and energy report – A report under section 19 of the NGER Act on controlling corporation or facility’s greenhouse gas emissions, energy consumption and energy …

Regulator – the Clean Energy Regulator, as regulator of NGERS, CPM, RET and CFI. …

Responsible party – the person who is responsible for the subject matter (for example record keeping) or subject matter information (for example the greenhouse and energy …

Those charged with governance – persons entrusted with the supervision, control and direction of the responsible party, including ‘those with oversight responsibilities for the subject matter’ under ASAE 3410. …

For the purpose of this GS, the following terms have the meanings attributed below: …