Summary
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Deep dive
Background
The Australian Public Service (APS) Net Zero Emissions Reporting Framework is a government-led initiative designed to standardize and strengthen greenhouse gas (GHG) emissions reporting across the Commonwealth public sector. Administered by the Department of Finance, this framework underpins the Australian Government’s commitment to achieving net zero emissions from the APS by 2030, a target outlined in the Net Zero in Government Operations strategy. While previous sustainability measures existed—such as the Commonwealth Procurement Rules (CPRs) that encouraged value for money considerations including environmental impact—there was no formal, mandatory, and consistent reporting mechanism for public sector emissions until now. The APS Net Zero Emissions Reporting Framework fills this gap by providing a structured approach to capturing, tracking, and managing emissions data within government operations, aligning with broader national climate policy objectives and Australia's international commitments under the Paris Agreement.
Reporting Requirements: What, How, and When
Under the framework, all covered entities are required to report annually on their operational GHG emissions using a standardized methodology aligned with the National Greenhouse Accounts Factors. The reporting must include Scope 1 emissions (direct emissions from owned or controlled sources, such as fleet vehicles), Scope 2 emissions (indirect emissions from purchased electricity), and a subset of Scope 3 emissions, including emissions from air travel. Resource Management Guides have been published to assist affected entities in meeting the reporting requirements of the framework. GHG emissions inventory tables and other related reporting requirements should be presented in an appropriate appendix within the entity’s annual report—such as a sustainability report or climate statement. A sample climate disclosure that meets the minimum emissions reporting requirements has been provided. The data is reported through a central online portal managed by the Department of Finance, and each entity must submit its emissions data for the previous financial year by a designated reporting deadline announced each year. The framework also encourages continuous improvement in data quality and emissions management, requiring entities to include narratives about their emissions reduction strategies and progress toward the net-zero target.
Who Must Report: Entities Covered by the Framework
The framework applies to all non-corporate Commonwealth entities (NCCEs) and selected Commonwealth companies and corporate Commonwealth entities (CCEs) that fall within the scope of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). As can be seen in the list provided by the Department of Finance, affect entities include federal departments, executive agencies, and government-owned corporations, covering a substantial portion of the Australian public sector. While certain entities may be exempt due to their size, function, or reporting complexity, the framework is designed to be inclusive, promoting a whole-of-government approach to decarbonization. It also supports consistency across other initiatives, such as the Environmentally Sustainable Procurement (ESP) Policy, ensuring that both internal operations and outward-facing procurement processes contribute to emissions reduction.
Enforcement and Accountability
Failure to comply with the APS Net Zero Emissions Reporting Framework may result in reputational damage, reduced transparency, and increased scrutiny from oversight bodies such as the Australian National Audit Office (ANAO). As the framework applies to government agencies, direct financial penalties or legal sanctions for noncompliance are not applicable. However, the Department of Finance monitors reporting performance and may escalate noncompliance issues to the responsible ministers or use them to inform policy adjustments. Additionally, underperformance may be publicly disclosed in aggregated reports like the Net Zero in Government Operations Annual Progress Reports or result in greater regulatory oversight, especially as climate-related reporting becomes increasingly integrated into broader accountability mechanisms. As expectations for public sector leadership in climate action grow, consistent participation in the framework is not just a compliance issue—it is a key marker of responsible governance and public trust.
