FRD 24 reporting requirements

Yes, FRD 24 sets a baseline for reporting, and entities can choose to report to a higher standard. There are a range of optional indicators that entities can choose to report on identified for Transport, Sustainable Buildings and Infrastructure, Sustainable Procurement, Waste and Recycling, and Greenhouse Gas Emissions. These are detailed in FRD 24 and the Guidance for FRD 24 Reporting.

Entities are encouraged to report to the same period as their financial returns. For most government entities this will be the financial year. Where reporting to the financial year is impracticable, entities may choose to report to another period.

In general, you should take the following approach to base building services and multi-tenanted facilities:

  • Sole building occupant (owned or leased): Where the entity is the sole occupant of a building (even if that building is leased) include all electricity, gas and fuel consumption, and water use, including all base building services.​
  • Multi-tenanted facility (regardless of who owns the building or who the other tenants are): Where the entity is in a multi-tenanted facility – include only those resources directly used by the entity based on submetering. Base building should be excluded. If no submetering is available, apportion tenancy electricity use only based on floor area.

Only scope 1 emissions factors should be used when calculating indicators F2 and T3. You may choose to optionally report scope 3 fuels emissions factors in accordance with the current NGA Factors in the Greenhouse Gas Emissions section of your report.

The simple disclosure approach should be applied to all your facilities. If you have a facility that is not covered by central procurement arrangements, you need to disclose data for all your facilities, including those that may be covered by central procurement arrangements.

Organisational boundary

Where an entity loses or gains staff or facilities as a result of machinery of government changes, the entity that is responsible for the staff or facilities on June 30 of the reporting year is to report all data relating to these staff and facilities and make an appropriate note in the context section of the relevant indicators. ​

The entity that has lost the staff or facilities is to make the relevant data available to the entity required to report on these staff.​

The corporate services areas of both entities should work collaboratively to prepare and provide the relevant data. ​

Standard commercial leases generally will not meet the criteria for operational control. Unless you have included special clauses in the lease that specify or give you the authority to implement operating or environmental policies, they can be excluded. However, you may wish to optionally report emissions associated with leases as scope 3 emissions.

No, standard service contracts are not considered to be within operational control. However, if you have access to relevant data you may wish to optionally report emissions associated with contracted services as scope 3 emissions.

Drafting your annual report disclosures

You only need to report on activities that are present in your organisation. You should avoid tables with large numbers of rows of zeros in your annual report.

Yes, it is good practice to disclose the actual data for prior years when it becomes available. FRD 24 forms part of the unaudited report of operations, so updating figures that have been previously disclosed with more accurate information is appropriate.

Page last updated: 30/08/23