National Greenhouse and Energy Report 2026: How ISCC PLUS is supporting new frameworks in Australia
The Australian Government’s 2026 National Greenhouse and Energy Reporting (NGER) Scheme updates establish a certificate-based framework for reporting the Scope 1 emissions benefits of co-processed liquid fuels – with ISCC PLUS Sustainability Declarations (SDs) recognised as an eligible certificate pathway during the transition to the Product Guarantee of Origin system.
For the renewable fuels sector, one of the most significant updates to the framework is the recognition of ISCC PLUS SDs as eligible certificates for NGER reporting during the initial transition period.
A new certificate-based approach
Under the amended NGER framework, reporters can determine the amount of eligible co-processed liquid fuel consumed at an NGER facility based on eligible fuel certificates.
This approach is applicable where co-processed fuel is transported through shared or co-mingled storage and distribution infrastructure and is physically consumed by multiple entities. Where consumption is not covered by an eligible certificate, the fuel must be reported as the relevant fossil fuel equivalent.
The initial framework covers:
co-processed aviation kerosene;
co-processed diesel; and
co-processed LPG.
The Australian Government may consider adding further co-processed fuel types as the market further develops.
For NGER Scope 1 reporting, the relevant attribute carried by an eligible certificate is specifically the biogenic carbon content of the fuel. This means that the NGER framework does not create a new sustainability claim or additional sustainability attribute; rather, it establishes how verified information about biogenic content can be used for emissions reporting purposes.
ISCC PLUS Sustainability Declarations recognised for co-processed liquid fuels
For the 2026–27 and 2027–28 reporting years, two certificate types are initially recognised:
Product Guarantee of Origin (PGO) certificates
ISCC PLUS Sustainability Declarations.
ISCC PLUS provides the established certification infrastructure
The recognition of ISCC PLUS reflects the scheme’s existing role in verifying and tracking sustainability attributes (for scope 1 GHG emissions) associated with alternative feedstocks and products, including biomass-derived fuels.
Under ISCC PLUS, the Sustainability Declaration is the primary transaction document used to transfer certified attributes through the supply chain. It accompanies the transfer of certified material and records the relevant sustainability attributes (including GHG emissions related information) according to the applicable ISCC PLUS chain-of-custody approach.
This established infrastructure is particularly relevant for co-processing, where renewable and conventional feedstocks can enter complex production systems and where the resulting products may move through shared infrastructure.
ISCC PLUS certification provides the framework for chain of custody, mass balance, traceability and independent verification. The NGER amendments then specify which information contained in that certification can support regulatory emissions reporting.
In this sense, the two systems have distinct but complementary functions:
ISCC PLUS generates and verifies the evidence. NGER determines how that evidence may be used for reporting.
What does this mean for ISCC PLUS System Users?
The NGER amendments do not establish a new sustainability certification scheme.
Instead, they establish a regulatory framework for recognising renewable fuel consumption within Australia’s greenhouse gas reporting system and define the evidence that can be used to support that reporting.
For ISCC PLUS System Users, this creates an important connection between existing certification processes and Australia’s rapidly developing renewable fuels policy framework.
Companies operating certified supply chains already have processes in place for:
- certified feedstock and product traceability;
- chain-of-custody management;
- mass balance accounting;
- Sustainability Declarations;
- independent third-party verification.
The NGER framework builds on this type of evidence while applying its own regulatory eligibility requirements.
