Assurance-Ready Preparation

Reports built to be examined.

Every NGER report we prepare is built to a documented, defensible standard — one that is explicitly ready to be handed to a third-party assurer. This is not a premium tier or an optional extra. It is how we prepare reports, and it always has been.

The distinction matters, so we state it plainly. We prepare. We do not assure. Preparing a report and then independently validating that same report would hollow out the word “validation,” so we don’t do it. What we sell is the confidence that when your report reaches an assurer, a regulator, a lender or a board, it holds.

What assurance-ready means in practice

Data provenance. Every figure traces to a source — a retailer or network extract, an NMI or MIRN data pull, a supplier delivery record, or a bill. No unsourced numbers anywhere in the submission.

Quality tagging. Each data point is tagged as measured, provided, or estimated, and the overall mix is visible to you throughout. You know exactly how much of your report rests on hard evidence.

Methodology traceability. The NGER method applied and the energy content and emission factors used are recorded against each activity, consistent with the National Greenhouse and Energy Reporting (Measurement) Determination 2008.

A flagged-items register. A standing list of the things an assurer will ask about — estimates, operational control boundary calls, refrigerant assumptions, use of the small-facility percentage provisions — surfaced up front rather than found later.

An explicit boundary statement. Every deliverable states what it is: prepared to an assurance-ready standard, not an engagement under ASSA 5000, not assured.

The full fuel mix

An emissions inventory that only covers electricity is not an inventory. Our preparation work covers grid electricity, reticulated natural gas, LPG, diesel, petrol, heating oil, fleet fuel, and refrigerants — Scope 1 and Scope 2 in full, with Scope 3 where the engagement calls for it.

Why the method is the readiness

Assurance-readiness cannot be retrofitted onto loosely collected data. Forwarded PDFs, half-remembered figures and an unreconstructable spreadsheet cannot be formatted into something defensible after the fact. Readiness therefore starts at collection.

Where a site has grid electricity or reticulated gas, we capture its NMI (electricity) or MIRN (gas) identifier and, under a standard Letter of Authority, request the consumption history directly from the retailer or network. That is the same evidence base an NGER auditor works from — verified at source, not reconstructed from bills.

A single site, end to end

One line of a real inventory: the site NMI is captured; 2,055,827 kWh is retrieved directly from the network under Letter of Authority; energy content (× 0.0036 GJ/kWh) gives 7,401 GJ; the state grid emission factor gives roughly 1,357 t CO₂-e of Scope 2; the figure is tagged measured, with method and factors recorded against the line. Every figure in the report follows the same pattern — a sourced quantity, a published factor, a recorded method, a quality tag. That is what “traceable” means in practice.

The same source-tagged dataset that makes an NGER report assurance-ready is also most of what a mandatory climate disclosure under AASB S2 requires you to hand your assurer. NGER reporters are automatically drawn into the disclosure regime, and jurisdictional relief lets NGER measurement methods carry partially into S2. Build the data properly once, and it does double duty.

Independent review

Where a report has been prepared by someone else, we can review it independently. That is a separate engagement from preparation, and for good reason: independence is only real when we didn’t build the thing we’re checking. No client buys both preparation and independent review on the same report.

If you are unsure which of the two you need, our assurance-ready FAQ walks through the distinction and where each fits.