The National Greenhouse and Energy Reporting Act (NGER Act) requires corporations who meet the thresholds to report on their greenhouse gas emissions, energy production and energy consumption.
They can also report on any projects to reduce of offset greenhouse gas emissions.
For information see: http://www.cleanenergyregulator.gov.au/NGER/Pages/default.aspx
For the legislation see: http://www.comlaw.gov.au/Series/C2007A00175