Climate driven. Numbers obsessed.
Your new partner in sustainability reporting.
Abacus Advisory Group was founded in response to the real-world challenges posed by the newly implemented AASB S2 Climate-related Disclosure standards, with the aim of developing practical, assurance ready solutions to help organisations simplify and streamline their reporting obligations.
The solutions made available reflect deep assurance and reporting expertise, delivered with accuracy, integrity, and a commitment to excellence.
Wherever you are on your reporting journey, we offer the right level of support—working with your existing or evolving structures to simplify complexity and deliver clear, effective outcomes.
Solution Suite
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A comprehensive suite of Excel-based templates structured covering the 19 GHG emissions categories spanning Scopes 1, 2, and 3, with detailed methodologies and calculation guidance to support accurate and compliant greenhouse gas inventory development and reporting. This will outline:
Overview of Emissions Sources:
Summary of typical emissions drivers relevant to each category, aligned with GHG Protocol classification.Primary Activity Data Inputs:
Common forms of activity data required to quantify emissions, including units, sources, and collection methods.Applicable Emissions Factors:
Emissions factors sourced from recognised standards or region-specific datasets used to convert activity data into GHG estimates.Reconciliation Guidance:
Methodology for aligning activity data with financial expenditure records, where feasible, to enhance completeness and accuracy.Activity Data Input Worksheet:
Structured tab for entering raw input data across relevant emission sources, formatted for consistency and traceability.Emissions Calculation Worksheet:
Automated tab applying emissions factors and formulas to derive CO₂e outputs per category and scope.Category Summary (Basis of Preparation Inclusion):
Consolidated summary of assumptions, data sources, methodologies, and calculation logic for each category to support transparency and audit readiness.
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As above, plus:
Boundary Setting Policy Template with Completion Guidance
Clear boundary setting is essential for producing meaningful and reliable climate-related disclosures under AASB S2. It ensures that reported emissions and risks accurately reflect the entity’s exposure and support informed decision-making by stakeholders.
By defining which operations, activities, and emissions are included, boundary setting underpins the transparency, comparability, and integrity of GHG reporting. It must align with recognised standards like the GHG Protocol, using either the control or equity share approach to determine scope.
Getting this step right lays the foundation for credible, decision-useful disclosures.
A Basis of Preparation Template with Completion guidance
The Basis of Preparation is critical for ensuring the credibility and transparency of climate-related disclosures under AASB S2. It outlines the methodologies, assumptions, data sources, and boundary-setting approaches used, providing clarity on how the scope of disclosures was defined.
By detailing how emissions are calculated and what assumptions were applied, it supports consistency, comparability, and alignment with international standards. This foundation enables stakeholders to confidently interpret reported data, assess climate risks, and make informed decisions.
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As above, plus:
Tailored support to your company, based on an agreed scope, fee, and duration.
This offering is well-suited for companies with limited internal capabilities and experience in sustainability governance. It is especially beneficial for organisations preparing their first climate-related disclosure.
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Whether you're managing reporting internally or supporting another organisation as a consultant, we act as an extension of your core delivery team—helping you confidently navigate AASB S2 reporting requirements.
Ideal for organisations with established sustainability governance capabilities that need additional support to scale delivery or meet key reporting milestones
AASB S2 Climate Related Disclosures
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AASB S2 Climate-related Disclosures sets out disclosure requirements for an entity to provide useful information to primary users of its general purpose financial report about climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, access to finance or cost of capital over the short, medium or long term.
The main climate-related financial disclosure requirements relate to governance, strategy, risk management, and metrics and targets, including information about scenario analysis and Scope 1, Scope 2 and Scope 3 greenhouse gas emissions.
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As of 2025, Australia is phasing in mandatory climate-related financial disclosures, with assurance requirements following a staggered approach.
Measuring and disclosing your company’s GHG emissions inventory is widely regarded as a foundational requirement—serving as the baseline for all future sustainability and climate-related reporting. We’re here to help.
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Even if you're not yet required to report under AASB S2, doing so voluntarily positions your organisation ahead of the curve. It builds trust with stakeholders, strengthens governance, and prepares you for future compliance—without the pressure of deadlines.
Voluntary reporting shows leadership, improves access to funding, and ensures you're ready when climate disclosure becomes the norm—not the exception.
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Our services are tailored to support companies at different stages of their AASB S2 reporting journey, aligned to their sustainability maturity. Learn more below.
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