A practical guide to the first reporting deadlines, who needs to check them and the records to prepare.
When is the first NSW EPA CCMAP deadline?
| Requirement | Affected premises | First deadline |
|---|---|---|
| Annual emissions and energy reporting | Licensees covered by the requirements; check existing NGER reporting arrangements | 31 March 2027 |
| Forward emissions estimates | Covered licensees, generally for the next five financial years | 31 March 2027 |
| First public CCMAP | Covered Safeguard Mechanism facilities and coal mines | 31 March 2027 |
| First public CCMAP | Other covered licensed premises | 31 August 2027 |
The annual report concerns emissions and energy information for the previous financial year. Forward estimates are a separate submission, normally covering five future financial years and refreshed every three years. Certain electricity firming arrangements have a ten-year horizon, so confirm the forecast period for the premises.[1][2]
A CCMAP is the public plan explaining emissions, mitigation measures and emissions goals. Its later publication date does not move the earlier reporting deadline. Add both dates to the internal reporting calendar.
Who needs to check the 25,000-tonne threshold?
Start with the premises described in the environment protection licence (EPL). The EPA uses a 25,000 t CO2-e combined Scope 1 and Scope 2 threshold, assessed against the previous three financial years. Its guidance excludes premises expected to stay below the threshold for the next three financial years.[2]
The assessment uses location-based electricity emissions and does not deduct purchased offsets. Check the applicable wording and calculation basis carefully for a result close to the threshold. A licence alone, or a group-wide sustainability total, does not establish whether a particular premises is covered.
For agricultural premises, livestock emissions may affect the assessment even where the NGER inventory leaves those sources out. See the feedlot and agriculture guide for the boundary and data checks.[3]
What goes into the annual emissions report?
EPA guidance calls for Scope 1 and Scope 2 emissions, energy consumed and produced by fuel or energy type, and explanations of significant emissions changes. The breakdown needs to support the reporting requirements for the premises.[2]
- Activity records: fuel, electricity and relevant process, livestock or waste data.
- Calculation basis: methods, factors, units, reporting period and documented estimates.
- Operational explanations: changes in throughput, plant, energy supply or mitigation projects.
- Reporting reconciliation: how existing NGER information relates to the EPL premises.
The practical starting point is a source register linking each emissions source to its records and data owner. That makes missing information visible before calculations begin.
How should you prepare the forward estimates?
Connect the forecast to planned operations and measures already implemented or committed. Keep assumptions about throughput, energy use and project timing together so operations and finance can review them.[2]
For each future year, record the activity assumption, its source, the method and the effect of committed changes. Separate a funded equipment replacement from an improvement idea that has not been approved. If operations are closing, check whether relevant end-of-life activities need to be included.
A useful internal check is to ask whether a reviewer can explain why one year differs from the next without reopening several disconnected spreadsheets.
Can existing NGER reports or climate plans be reused?
Yes, where they meet the relevant EPA information requirements. The EPA guidance allows a closely related NGER report with an explanation of boundary differences. Additional required information still needs to be addressed.[2]
Review the facility-to-premises mapping before commissioning a new inventory. Existing public climate disclosures may also contribute to the CCMAP, with an addendum addressing missing premises-specific information. Read NGER versus NSW EPA CCMAP reporting for a practical comparison.
What should a business do before March 2027?
- Confirm scope. List the NSW sites, EPLs, emissions history and evidence for the threshold decision.
- Assign records. Name an owner for each source and agree when missing information will be available.
- Reconcile and calculate. Check reporting periods, units, boundaries and existing inventories.
- Review the outlook. Agree future operating assumptions and the treatment of committed projects.
- Allow for approval. Give management time to review the reporting pack before submission or publication.
This sequence is a practical work programme, not an additional EPA deadline. Begin earlier where a site has complex process sources or several reporting boundaries.
Sources and review date
- NSW EPA: climate change requirements for licensees. Reporting and publication timetable.
- EPA emissions reporting and CCMAP guidance (PDF). Applicability, methods, boundaries, estimates and existing-plan provisions.
- EPA: additional information for agricultural licensees. Agricultural sources and premises boundaries.
Sources checked . Apply the current requirements and any EPA directions to the particular premises. Examples describe an approach and are not client case studies.
Common Questions
Frequently Asked Questions
Is every public CCMAP due on 31 March 2027?
No. Covered Safeguard facilities and coal mines have a 31 March 2027 public CCMAP deadline. Other covered premises have a 31 August 2027 publication deadline. Their first annual reporting and forward estimates are still due by 31 March 2027.
Is the annual climate report the same thing as the CCMAP?
No. Annual reporting provides emissions and energy information to the EPA. The CCMAP is the public mitigation plan. Forward emissions estimates are a further reporting requirement. Check the EPA reporting process and arrangements for existing NGER data.
Does the first CCMAP need a full climate adaptation assessment?
The current EPA guidance initially focuses CCMAPs on mitigation. It defers the adaptation component until adaptation requirements and supporting guidance are released. Check the current position and any directions applying to the premises when scoping work.