Before you publish your sustainability report for FY26, check your emissions factors

If your organisation has not yet published its mandatory sustainability report, the release of the 2026 National Greenhouse Accounts (NGA) Factors is a development worth paying attention to.

Organisations that have already calculated their Scope 1 and Scope 2 greenhouse gas (GHG) emissions using previous 2025 NGA Factors may need to assess whether the updated factors affect reported emissions, supporting disclosures and associated working papers. The NGA Factors are updated annually and provide methods organisations can use to estimate emissions.

Because NGA Factors are updated annually, organisations that have already completed emissions calculations may find that reported emissions change when the latest factors are applied. This can have flow-on effects for disclosures, targets, assurance activities and stakeholder communications.

If you’re still finalising your sustainability report

Organisations that have not yet lodged and published their mandatory sustainability report for FY26 should consider the following actions:

1. Confirm which NGA Factors were used in your emissions calculations
   Review your GHG inventory methodology and determine whether Scope 1 and Scope 2 emissions were calculated using the latest available NGA Factors.
2. Assess whether the 2026 update affects reported emissions
   Updated emission factors may change reported Scope 1 and Scope 2 GHG emissions. Consider whether any changes are significant enough to affect reported emissions, related disclosures, emissions targets or assurance activities.
3. Recalculate emissions where required
   Where updated factors materially affect emissions calculations, organisations should consider updating their emissions inventory and supporting calculations before finalising their sustainability report.
4. Review associated disclosures and supporting documentation
   Changes to emissions calculations may have implications for narrative disclosures, emissions tables, methodologies, targets, metrics and supporting working papers. Organisations should ensure all documentation remains consistent with the updated calculations.
5. Discuss any implications with your assurance provider
   For organisations currently undergoing assurance or preparing for assurance activities, any updates to GHG calculations should be considered as part of the assurance process to avoid delays or rework later in the reporting cycle.

If your sustainability report for FY26 has already been published

If your organisation has already lodged and published its sustainability report for FY26, you may need to revisit/ update your reported Scope 1 and Scope 2 GHG emissions for FY26 in your sustainability report for FY27. The release also provides an opportunity to assess how the updated factors may affect future reporting periods and whether any updates to emissions measurement methodologies or reporting processes will be required for the next reporting cycle.

Need help reviewing your emissions calculations?

For organisations currently preparing or finalising sustainability reports, the release of the 2026 NGA Factors may require a review of Scope 1 and Scope 2 emissions calculations and related disclosures. BDO's sustainability specialists can assist with assessing the impact of updated emissions factors, reviewing greenhouse gas inventories and supporting organisations through AASB S2 reporting and assurance requirements.