Environmental reporting to improve transparency and reduce emissions
Environmental reporting requirements are set out in Financial Reporting Direction 24: Reporting of environmental data by government entities (FRD 24).
Environmental reporting improves transparency for the Victorian community. Reporting also supports the Whole of Victorian Government emissions reduction pledge (PDF, 2.2 MB). The pledge seeks to reduce greenhouse gas emissions from Victorian government operations. Reporting environmental data may help public sector boards manage climate-change related risks.
Financial Reporting Direction 24 requirements and guidance
- FRD 24 Reporting of environmental data by government entities – What departments and public sector entities must disclose in their annual report.
- Guidance on environmental disclosures under FRD 24 – How to collect, collate and disclose environmental data to meet FRD 24 requirements.
- Guidance on the application of reporting tiers under FRD 24 – What tier does my organisation belong to? Each tier is subject to different disclosure requirements (as listed in Appendix 2 of FRD 24).
- The Model Report for Victorian Government Departments – The 2022-23 Model Report includes guidance and example disclosures for FRD 24. The Model Report should be read alongside FRD 24 and its guidance. The Model Report implements the FRD 24 requirements for Departments. These are greater than the reporting requirements for other public sector entities. Non-department entities should refer to FRD 24 to understand their reporting requirements.
Tools and resources to help you implement FRD 24
DEECA has developed an Environmental Data Reporting Tool to help prepare FRD 24 compliant reports. It enables a user to input data from procurement, billing, or other data sources. The tool converts data into the required units and greenhouse gas emissions. The tool outputs tables that are in the format required for FRD 24 compliant reporting. Versions of the tool for different reporting years are available. These include emissions factors consistent with corresponding editions of the National Greenhouse Accounts Factors.
- Environmental Data Reporting Tool v1.02 (ExcelM, 347.6 KB) (2022 emissions factors)
- Environmental Data Reporting Tool - Quick Reference Guide (PPTX, 2.4 MB)
DEECA has developed an FRD 24 Activity and Data Collection worksheet to help FRD 24 reporters plan their data collection. The worksheet helps to identify relevant facilities, understand which indicators they relate to, and track data sources or approaches where data is not available.
Training materials and resources will be updated progressively as they are developed.
Other environmental reporting resources
- National Greenhouse and Energy Reporting Scheme – Mandatory reporting for greenhouse gas emissions. Some Victorian Government entities must report to NGER.
- National Pollutant Inventory reporting – Mandatory reporting program for the release of certain hazardous substances including in waste. Some Victorian Government entities have reporting obligations to this scheme.
- Climate Active carbon and electricity accounting resources – Australia’s national program for carbon neutral certification. It provides guidance on the preparation of emissions inventories. Climate Active has a more extensive accounting of scope 3 emissions than FRD 24.
- GHG Protocol Standards, Guidance and Calculation tools – International standards for emissions inventories. They provide guidance on operational control.
Page last updated: 04/05/23