This paper presents an approach to building an Australian micro environmental social accounting matrix (E-SAM) with details of 24 energy sectors and corresponding emissions matrixes. The purpose behind this is to evaluate impacts of Australian climate change policies on the energy sectors and the environment. The work has developed a higher level of disaggregation regarding energy sectors than in the popular model, the MMRF-Green model, which has been used for Australian policy analyses for over 10 years. The paper provides a procedure used to construct the SAM, based on the initial industries in the ABS Input-Output (I-O) Tables 2008-09. From this SAM, the disaggregation procedure has been processed. We list the Australian data availability regarding our disaggregation and justify which database we have used. At the final stage, we extract the stationary and non-stationary emissions data from the National Greenhouse Gas Inventory (NGGI) at the most detailed level possible based on this data. Once the data from the NGGI is compatible with the I-O product details Table, we have constructed the stationary emissions and the activity emissions matrixes.