With just over a month to go until Australia's mandatory carbon emissions reporting scheme comes into force, heads of business remain confused about its requirements. From July 1, the National Greenhouse and Energy Reporting (NGER) Act 2007 requires business to begin collecting mandatory information about their output of greenhouse gas emissions and their production and consumption of energy. PriceWaterhouseCoopers (PWC) director Sean Lucy says he expects many Australian business will be caught unawares by the mandatory reporting requirements.