Carbon & Climate Reporting

Carbon and climate reporting involves measuring your greenhouse gas emissions and disclosing your climate-related governance, strategy, risks, and targets. In Australia, large entities now report this under the mandatory climate disclosure standard, AASB S2, while many others report voluntarily.

Scope 1 emissions are direct emissions from sources you own or control, such as fuel and fleet. Scope 2 emissions come from the energy you purchase, such as electricity. Scope 3 emissions come from your value chain, including suppliers and customers, and are usually the largest and the hardest to measure.

For entities that meet the thresholds, yes. Under the Corporations Act, mandatory climate disclosures are prepared under AASB S2 and phase in by entity size from 2025. Entities below the thresholds often report voluntarily to meet investor, lender, and supply-chain expectations.

Carbon and climate reporting is the specialist preparation work: measuring your emissions and preparing your climate disclosures. ESG and sustainability advisory is the broader strategy across environmental, social, and governance topics. Sustainability assurance is the independent verification of your disclosures, which is provided separately.

The National Greenhouse and Energy Reporting framework requires entities that exceed set emissions or energy thresholds to report their greenhouse gas emissions and energy use to the Clean Energy Regulator. We can prepare this reporting alongside your broader climate disclosures.

By building reliable data and controls behind your emissions figures and preparing the report to the standard. Because we understand what assurers look for, we prepare your reporting to be assurance-ready from the outset, with the independent assurance itself conducted separately.