295 paragraphs found
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. …
The objective of NGERS is to provide “a single national reporting framework for the reporting and dissemination of information related to GHG emissions, GHG projects, energy consumption and energy production” [25] for a number of government purposes. With …
Mandatory registration and reporting of emissions, energy consumption and energy production under NGERS is required for controlling corporations meeting group or facility emissions or energy thresholds. Controlling corporations which exceed the group …
ASAE 3410 applies to reports prepared under section 19 of the NGER Act, reporting GHG emissions, energy production and energy consumption of a registered corporation’s group, and section 22A of the NGER Act, reporting “covered” scope 1 emissions of a …
NGERS provides for “greenhouse and energy audits” [26] which include: Assurance engagements, providing a reasonable or limited assurance report; and Verification engagements, providing a report of factual findings with no assurance. Greenhouse and energy …
Verification engagements are defined under the NGERS Audit Determination as “a greenhouse and energy audit the purpose of which is to verify the matter being audited. It does not contain an opinion as to the reliability, accuracy and completeness of the …