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| Year | Emissions | Baseline | Gap | ACCUs | SMCs | Compliance |
|---|---|---|---|---|---|---|
| 24–25 | 171 kt | 167 kt | +4 kt | 4,184 | — | ACCU buyer |
Norske Skog Boyer Mill is a other facility operated by Norske Skog Paper Mills (Australia) Limited in TAS. Like all covered facilities, industrial operations generate significant emissions. Under Australia's Safeguard Mechanism, Norske Skog Boyer Mill must keep its annual emissions below a stepping-down baseline — or purchase carbon credits to cover any overage.
In 2023–24, Norske Skog Boyer Mill reported emissions of 171 kt against a baseline obligation of 167 kt — an overage of 4 kt. The facility covered the 4 kt overage by purchasing 4,184 Australian Carbon Credit Units (ACCUs) — credits generated by carbon abatement projects elsewhere in Australia such as soil carbon farming, avoided land clearing, and landfill gas capture.
Purchasing credits is legal and intended by the Safeguard Mechanism's design — the policy deliberately allows facilities to choose between cutting on-site emissions or funding abatement elsewhere in the economy. Whether credit purchases represent genuine long-term decarbonisation depends on whether the facility's absolute emissions are trending down over time. The chart above shows the trajectory since reporting began. This question applies to all covered facilities under the Safeguard Mechanism, not Norske Skog Boyer Mill specifically.
Across the other sector, 8 of 8 covered facilities reported emissions above their baseline in 2023–24. The table below compares Norske Skog Boyer Mill with other other facilities covered by the Safeguard Mechanism.
| Facility | Operator | State | Emissions | vs Baseline | Compliance |
|---|---|---|---|---|---|
| Geelong Refinery | Viva Energy Refining Pty Ltd | VIC | 1.05 Mt | +145 kt | ACCU buyer |
| Refinery Qld Lytton | Ampol Limited | QLD | 717 kt | +58 kt | ACCU buyer |
| Kwinana Pigment Plant | Tronox Management Pty Ltd | WA | 286 kt | +41 kt | SMC buyer |
| Chandala Processing Plant | Tronox Management Pty Ltd | WA | 228 kt | +23 kt | SMC buyer |
| Qenos Altona Manufacturing | QENOS PTY LTD | VIC | 225 kt | +14 kt | SMC buyer |
| Sewerage West | Melbourne Water Corporation | VIC | 144 kt | +9 kt | ACCU buyer |
| DBNGP | DBNGP (WA) Transmission Pty Limited | WA | 250 kt | +8 kt | Pending |
| Dandenong | OCEANIA GLASS PTY LTD | VIC | 107 kt | +7 kt | Pending |