Carbon Emissions Reporting for Mining Companies: 2026 Requirements

Mining is one of the most emissions intensive sectors in the global economy. From diesel powered heavy machinery to energy intensive processing facilities, mining companies operate at the heart of industrial emissions. As a result, they are under increasing scrutiny from regulators, investors, and customers.

From 2025–2026, this scrutiny will translate into mandatory climate disclosure obligations under frameworks such as the Australian Sustainability Reporting Standards and AASB S2. At the same time, many mining companies are already subject to Australia’s National Greenhouse and Energy Reporting Act 2007 and the associated National Greenhouse and Energy Reporting Scheme, which impose detailed requirements for emissions and energy reporting.

The convergence of these regimes marks a significant shift. Mining companies must move beyond operational reporting under NGER to enterprise wide, investor-grade climate disclosures.

This article explains why carbon reporting matters in mining, outlines the 2026 requirements, and sets out how organisations can prepare.

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Why Carbon Reporting Matters in Mining

High Emissions Exposure

Mining operations rely heavily on diesel, electricity, and processing activities, making them major contributors to Scope 1 and Scope 2 emissions. In addition, downstream use of mined products such as coal, iron ore, and other commodities can significantly increase Scope 3 exposure.

Investor and Lender Expectations

Capital providers are increasingly factoring emissions intensity into investment decisions. Mining companies with high or poorly managed emissions profiles may face:

• Increased cost of capital
• Reduced access to financing
• Pressure to demonstrate decarbonisation pathways

Social Licence to Operate

Community expectations are evolving rapidly. Carbon performance is now closely linked to a company’s social licence to operate, particularly for projects requiring regulatory approvals or operating in sensitive regions.

Export and Tender Requirements

Global customers particularly in energy, infrastructure, and manufacturing are imposing emissions-related requirements on suppliers. Mining companies must increasingly demonstrate:

• Product-level emissions intensity
• Alignment with net-zero supply chains
• Transparent reporting methodologies

Reputation and Regulatory Risk

Inaccurate or incomplete disclosures can expose companies to:

• Regulatory enforcement
• Reputational damage

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Main Sources of Emissions in Mining

Heavy Machinery and Vehicles

Diesel powered trucks, excavators, and drilling equipment are major sources of Scope 1 emissions, particularly in open cut mining operations.

On-Site Power Generation

Remote mining sites often rely on on site generation using diesel or gas, contributing significantly to emissions.

Processing Facilities

Crushing, grinding, smelting, and refining processes are energy intensive and contribute to both Scope 1 and Scope 2 emissions.

Transport and Logistics

The movement of raw materials via rail, road, and shipping generates substantial emissions across the value chain.

Contractors and Suppliers

Contractors play a critical role in mining operations, yet their emissions are often difficult to track, contributing to Scope 3 complexity.

Downstream Product Use

For certain commodities, the majority of lifecycle emissions occur downstream. For example:

• Combustion of coal
• Steel production from iron ore

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2026 Reporting Requirements: What Mining Companies Must Do

From 2026, mining companies will be required to comply with enhanced disclosure obligations under AASB S2, alongside existing obligations under the National Greenhouse and Energy Reporting Scheme.

Scope 1, 2 and 3 Emissions Reporting

Companies must disclose:

• Scope 1: Direct emissions from mining operations and equipment
• Scope 2: Indirect emissions from purchased electricity
• Scope 3: Value chain emissions, including contractors and downstream use

While NGER focuses primarily on Scope 1 and Scope 2 at a facility level, ASRS expands the requirement to include Scope 3 at an enterprise level.

Climate Risk Disclosure

Mining companies must identify and disclose:

• Physical risks (e.g. extreme weather affecting operations)
• Transition risks (e.g. carbon pricing, demand shifts)
• Financial impacts of climate risks

Governance and Oversight

Boards are expected to demonstrate active oversight of climate-related risks, including:

• Defined governance structures
• Integration into enterprise risk management
• Accountability at executive level

Transition Planning

Companies must outline credible pathways to manage and reduce emissions, including:

• Decarbonisation strategies
• Capital allocation decisions
• Alignment with long-term climate goals

Audit-Readiness

Disclosures must be supported by:

• Transparent methodologies
• Verifiable data
• Robust audit trails

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Common Reporting Challenges for Mining Companies

Remote Site Data Collection

Mining operations are often located in remote areas, making it difficult to:

• Collect real-time data
• Ensure data consistency
• Integrate systems across sites

Contractor Emissions Tracking

Contractors are a significant source of emissions, yet companies often lack visibility into:

• Contractor fuel use
• Equipment emissions
• Data quality and reporting standards

Multiple Sites and Operations

Mining companies typically operate across numerous sites, each with:

• Different systems and processes
• Varying levels of data maturity
• Inconsistent reporting methodologies

Data Quality and Completeness

Reliable emissions reporting depends on high-quality data. Common issues include:

• Data gaps
• Reliance on estimates
• Inconsistent methodologies

Supplier Engagement

Engaging suppliers to provide emissions data remains a persistent challenge, with:

• Low response rates
• Limited capability among smaller suppliers
• Inconsistent data formats

Audit Preparation

With increasing assurance requirements, companies must ensure their data and methodologies can withstand external audit, something many are not yet prepared for.

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How Mining Companies Can Prepare for 2026

Map Emissions Across All Sites

A comprehensive emissions inventory should include:

• All operational sites
• Key emission sources
• Material Scope 3 categories

Centralise Data Systems

Fragmented systems create inefficiencies and risk. Companies should:

• Implement centralised reporting platforms
• Standardise data collection processes
• Integrate operational and financial data

Engage Contractors Early

Contractors must be part of the reporting process. Leading companies are:

• Setting clear data requirements
• Providing tools and guidance
• Embedding emissions reporting into contracts

Prioritise Material Scope 3 Categories

Given the complexity of Scope 3, companies should focus on:

• High-impact categories
• Data availability
• Alignment with regulatory expectations

Build Internal Governance

Strong governance frameworks are critical, including:

• Board oversight
• Defined roles and responsibilities
• Integration with risk management

Select Specialist Reporting Tools

Manual processes are no longer sufficient. Mining companies need:

• Automated emissions calculations
• Integrated data management
• Audit-ready reporting capabilities

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How Fair Supply Supports Mining Companies

As reporting requirements evolve, mining companies require solutions that can handle operational complexity, multi-site data, and supply chain visibility.

Fair Supply provides an end-to-end platform tailored to these challenges.

Carbon Emissions Reporting Platform

Fair Supply enables:

• Automated calculation of Scope 1, 2, and 3 emissions
• Alignment with both National Greenhouse and Energy Reporting Scheme and Australian Sustainability Reporting Standards
• Centralised data management across sites

Scope 3 Data Management Tools

The platform provides:

• Supply chain modelling to estimate emissions where data is unavailable
• Supplier engagement tools to improve data quality
• Identification of emissions hotspots

Multi-Site Reporting Dashboards

Mining companies can:

• Consolidate emissions data across operations
• Track performance in real time
• Generate enterprise-level reports

Contractor and Supplier Engagement Systems

Fair Supply supports:

• Structured engagement workflows
• Standardised data collection
• Improved response rates

Audit-Ready Reporting Outputs

With increasing assurance requirements, Fair Supply delivers:

• Transparent methodologies
• Documented assumptions
• Outputs suitable for Board and auditor review

Expert Support

In addition to technology, Fair Supply provides:

• Regulatory guidance
• Implementation support
• Ongoing advisory services

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Fair Supply Can Help With Carbon Emissions Reporting

Carbon emissions reporting is now a core requirement for mining companies. With the introduction of mandatory disclosures from 2025–2026 and the continued application of the National Greenhouse and Energy Reporting Scheme, organisations face a step change in expectations.

The shift is clear: from facility-level reporting to enterprise-wide, audit-ready climate disclosures.

Mining companies that act early—by investing in data systems, governance frameworks, and integrated reporting platforms—will be better positioned to manage risk, maintain investor confidence, and meet regulatory requirements.

Fair Supply enables this transition, providing the tools, data, and expertise required to deliver reliable, end-to-end carbon reporting in a complex and evolving regulatory environment.

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