Capability Statement

AASB S2 Compliance Support, Carbon Accounting and Sustainability Consulting for Australian SMEs

ISO 14064 GHG Lead Verifier Practitioner · GHG Protocol · NGA Factors · AASB S2 · Scope 3 · Climate Risk

Aethiro helps Australian SMEs prepare for mandatory AASB S2 climate disclosure, measure their emissions, and respond to supply chain data requests. Group 2 data collection starts 1 July 2026. Fixed-fee. Plain-English. No big-four price tag.

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About Aethiro

Aethiro Pty Ltd is a carbon accounting and sustainability consultancy based in Gladstone, Central Queensland. We work with small and medium businesses across regional Queensland, Brisbane, and the rest of Australia who need credible, practical emissions data, not academic reports.

Our founder brings 13+ years of experience in heavy industry and chemical engineering, with technical credentials across carbon accounting, environmental management, and governance. We understand what it actually takes to produce reliable emissions inventories from the kind of data regional businesses have on hand: fuel receipts, electricity bills, fleet logs, and Xero exports. That practical background means we can work with incomplete data, make reasonable and transparent assumptions, and deliver outputs that hold up under scrutiny.

MIEAust, Engineers Australia ISO 14064 GHG Lead Verifier Practitioner, TÜV SÜD ISO 14001 Lead Auditor (Exemplar Global) 13+ years heavy industry & chemical engineering MBA Corporate Governance in progress (Southern Cross University)

AASB S2 Mandatory Climate Reporting — What Australian Businesses Need to Know

AASB S2 is Australia's mandatory climate-related financial disclosure standard, based on the TCFD framework. It is not voluntary. Group 2 entities must begin collecting data on 1 July 2026, with their first sustainability report due by 31 October 2027. If your business falls into Group 2, or if you supply into one, the clock is already running.

The standard requires disclosure across four areas: how your board governs climate risk, how climate risks and opportunities affect your business strategy, how you identify and manage those risks, and your actual greenhouse gas emissions — Scope 1, Scope 2, and in time Scope 3. It also requires climate scenario analysis to test how your business holds up under different future climate conditions.

Most Group 2 businesses in regional Queensland have not started. The most common gap is the emissions data foundation — without credible Scope 1 and Scope 2 figures, none of the other disclosures hold up. That is where Aethiro starts: building a measurement system that can support both this year's internal reporting and the formal AASB S2 disclosure when the deadline arrives.

Our AASB S2 readiness work covers a gap assessment against your current disclosures, emissions inventory development to GHG Protocol and NGA Factors, climate risk identification aligned to TCFD, scenario analysis support, and structuring the disclosure narrative in a format your board and auditors can rely on. Every engagement is fixed-fee and scoped before any work begins.

For businesses that supply into Group 1 or Group 2 entities, AASB S2 also creates an indirect obligation. Your major customers will need your Scope 3 emissions data to meet their own disclosure requirements. If you are a mining services contractor, logistics provider, or civil supplier operating in regional Queensland, you are already receiving these requests — or you will be soon.

AASB S2 Support Service What AASB S2 Means for Group 2 →

Our Services

We offer eight focused services covering the full range of carbon accounting and sustainability work that Australian SMEs and regional businesses face, from a first baseline inventory through to ISO‑grade verification and AASB S2 disclosure support.

Carbon Footprint Analysis

Practical Scope 1, 2 and material Scope 3 emissions measurement aligned to GHG Protocol and Australian NGA Factors. We deliver a clear baseline your business can use in tenders, supply chain responses, and internal reporting.

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Emission Reduction Planning

A prioritised, actionable reduction roadmap built around what is actually achievable in your operations, not generic sustainability targets. We identify the highest-impact opportunities and sequence them to fit your budget and business cycle.

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Tender-Ready Carbon Snapshot™

A fast, fixed-fee carbon data package specifically designed for Queensland contractors and suppliers who need defensible emissions figures for an upcoming tender or expression of interest. Typically delivered in two to three weeks.

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Supplier Data Response

Practical support for SMEs and suppliers responding to Scope 3 questionnaires from customers, prime contractors, and government procurement teams. We answer the questions accurately, with documentation that holds up to follow-up review.

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FLAG Emission Accounting

Forest, Land and Agriculture (FLAG) emissions accounting for Queensland agribusinesses. We apply the Science Based Targets initiative FLAG guidance to cattle enterprises, cropping operations, and mixed agricultural businesses facing supply chain or reporting requirements.

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AASB S2 & Mandatory Climate Reporting

Practical AASB S2 readiness support for Group 2 entities and their suppliers. Gap assessment against current disclosures, emissions data foundation (Scope 1, 2 and 3), climate risk analysis, scenario analysis support, and board-ready disclosure structure. Group 2 data collection starts 1 July 2026 — first report due 31 October 2027.

AASB S2 support details →

ISO 14064 Verification Support

Pre-verification readiness review and inventory preparation to ISO 14064‑1 standards, so your GHG inventory is ready for independent third-party verification by an accredited body without costly rework cycles.

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Climate Risk Analysis

Practical physical and transition risk assessment aligned to AASB S2 Group 2 requirements. We identify the risks that are material to your business and region, and help you document them in terms your board and customers can act on.

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Industries We Serve

Our client base spans the industries that form the backbone of Central Queensland and regional Australian business. We work with mining services contractors operating across the Bowen Basin and Isaac Region, road and rail logistics businesses running freight corridors between Gladstone, Rockhampton, and Mackay, bulk port terminal operators managing material throughput at Gladstone and regional facilities, cattle and cropping agribusinesses in the Fitzroy catchment and surrounding regions, construction and civil works contractors tendering for government and resource sector projects, and industrial services businesses supplying into the LNG, resources, and infrastructure sectors.

We also work with Brisbane-based SMEs and national businesses with significant regional Queensland operations who need audit-ready carbon data that reflects their actual footprint, not a generic industry estimate. Whether you are headquartered in Brisbane or run your operations out of Mackay or Rockhampton, we can support you remotely or on-site.

Our Approach

We use what you already have

Spreadsheets, Xero exports, fuel receipts, electricity bills, fleet logs. No new software platforms, no expensive data collection programs. We work with the records your business already keeps and fill gaps with transparent, documented assumptions.

Verification-grade rigour from day one

As ISO 14064 GHG Lead Verifier Practitioners, we apply verification-grade standards to every inventory we produce. That means your data will hold up if a customer, auditor, or regulator asks to look under the hood, not just pass a tick-box review.

Fixed-fee, plain-English outputs

Every engagement is scoped and priced upfront. You receive practical, plain-English documents: tables, charts, and written summaries you can reuse directly in tender responses and stakeholder reports, not academic literature.

Why Regional Queensland Businesses Choose Aethiro

Aethiro is not a capital-city firm parachuting into regional projects. We are based in Gladstone, Central Queensland, and we understand the operational realities of running a mining services business in the Bowen Basin, farming in the Fitzroy catchment, or managing a logistics fleet between Gladstone and Mackay. That context is built into every piece of advice we give.

When we scope a carbon footprint for a mining contractor, we understand diesel burn rates, hired plant versus owned plant distinctions, and how Scope 3 Category 4 and Category 11 apply to their specific business model. When we work with an agribusiness client in the Bundaberg or Burnett Region, we understand the land use categories, livestock emissions factors, and how FLAG accounting differs from a standard corporate GHG inventory. This is not something you get from a generalist consulting firm working remotely from Sydney or Melbourne.

We also work with Brisbane-based SMEs and national businesses with regional Queensland operations who need credible, audit-ready carbon data. If your supply chain or customer base sits in regional Queensland, your carbon data should reflect that reality accurately.

Regulatory Frameworks We Work With

Our work is grounded in the frameworks that matter to Australian businesses right now and in the near future:

  • NGER Act 2007 and Clean Energy Regulator reporting requirements
  • AASB S2 Climate‑related Financial Disclosures — mandatory for Group 2 entities from 1 July 2026 (first report due 31 October 2027)
  • GHG Protocol Corporate Standard (Scope 1, 2 and 3)
  • ISO 14064‑1 Greenhouse Gas Inventories
  • ISO 14064‑3 Verification and Validation of GHG Statements
  • FLAG (Forest, Land and Agriculture) Guidance, Science Based Targets initiative
  • TCFD (Task Force on Climate‑related Financial Disclosures) framework
  • Science Based Targets initiative (SBTi) corporate pathway requirements

Contact and Engagement

Every engagement starts with a free 30-minute discovery call. We will ask about your business, the specific data requests or reporting obligations you are facing, and what outputs you actually need. From there, we produce a fixed-fee scope so you know exactly what you are getting and what it will cost before any work begins.

We respond to all enquiries within 48 business hours. For time-sensitive tender requirements, we can typically turn around a scoped proposal within 24 hours.

Book a Free Call solutions@aethiro.com

Ready to get your carbon data in order?

Book a no-pressure discovery call and we will tell you exactly what you need, what it costs, and how long it takes.