# Aethiro > Aethiro is a Gladstone-based carbon accounting and sustainability advisory firm serving regional Queensland SMEs, mining contractors, agribusinesses and logistics businesses, with Australia-wide delivery. Principal consultant Akshay Dave is an ISO 14064 Lead Verifier Practitioner (TUV SUD), ISO 14001 Lead Auditor (Exemplar Global) and MIEAust with 13+ years of heavy-industry experience. Aethiro helps businesses measure Scope 1, 2 and 3 emissions, answer tender and supplier data requests, prepare AASB S2 disclosures, assess climate risk, plan reductions, develop science-based targets and prepare GHG inventories for independent review. ## Services - [Carbon Footprint Analysis](https://www.aethiro.com/services/carbon-footprint-analysis/): A documented Scope 1, 2 and relevant Scope 3 GHG inventory, with boundaries, calculations, assumptions, exclusions and data gaps recorded. - [Tender & Supplier Carbon Data](https://www.aethiro.com/services/supplier-data-response/): Support interpreting a customer questionnaire, calculating the requested figures and preparing response tables with a traceable methodology. Supplier-specific data for purchased goods and services usually means cradle-to-gate emissions for the goods or services supplied, not simply the supplier's organisation-wide Scope 1 and Scope 2 totals. - [AASB S2 Reporting Support](https://www.aethiro.com/services/sustainability-reporting-support/): Preparation of emissions information, climate disclosures and evidence for Australian mandatory climate reporting. Aethiro does not provide legal, financial or independent assurance services. - [Climate Risk Analysis](https://www.aethiro.com/services/climate-risk-analysis/): Physical and transition climate risk assessment for operational, board, lender or reporting decisions. Initial prioritisation and detailed scenario-analysis support are separately scoped. - [ISO 14064 Verification Support](https://www.aethiro.com/services/iso-14064-verification/): Non-assurance review of an existing GHG inventory's calculations, methodology and evidence before independent review. Aethiro does not issue independent assurance or verification statements. - [Emission Reduction Planning](https://www.aethiro.com/services/emission-reduction-planning/): Practical reduction options, documented cost and emissions assumptions, responsibilities and an implementation roadmap. Engineering design, supplier quotations and investment advice are outside the standard scope. - [SBTi Target Setting and Validation Support](https://www.aethiro.com/services/sbti-validation-consulting/): Eligibility and route assessment, inventory readiness review, target development and submission preparation. Independent validation is performed by SBTi Services, not Aethiro. - [IMS Implementation and Certification Readiness](https://www.aethiro.com/services/ims-implementation/): Gap assessment, system architecture and staged implementation support across ISO 9001, ISO 14001 and ISO 45001 for Australian SMEs. Full delivery is confirmed in scope; Aethiro does not issue certification or independent assurance. ### Specialist options and packages - [Tender-Ready Carbon Snapshot™](https://www.aethiro.com/services/tender-ready-carbon-snapshot/): A focused Scope 1 and 2 package within Tender & Supplier Carbon Data. Suitability, scope and delivery timing depend on the tender requirements and available records. - [Farm Carbon and FLAG Accounting](https://www.aethiro.com/services/flag-emission-accounting/): The agricultural specialist option within Carbon Footprint Analysis. It distinguishes forest, land and agriculture emissions from energy and industry emissions and documents applicable methods and limits. ## Insights & Guides - [ISO 14001:2026 Changes for Australian SMEs](https://www.aethiro.com/insights/iso-14001-2026-for-australian-smes/): Practical ISO 14001:2026 transition guidance for Australian SMEs. Covers environmental context, interested parties, EMS scope, change planning, life-cycle and external-provider controls, potential emergency situations, audit evidence and management review. ISO 14001:2026 does not automatically require a full carbon footprint, Scope 3 inventory or a standalone climate-risk report. - [GHG Protocol Explained for Supplier Questionnaires](https://www.aethiro.com/insights/ghg-protocol-supplier-questionnaire-australia/): What the GHG Protocol Corporate Standard is, why every major buyer (BHP, Rio, Glencore, Woolworths, Microsoft, CBA) references it in supplier questionnaires, how it relates to AASB S2 and Australian NGA emission factors, and why specific-client experience matters less than methodology discipline. - [Climate Risk in Regional Queensland](https://www.aethiro.com/insights/climate-risk-queensland-business/): Why climate risk is a commercial problem, not a belief issue. Covers Cyclone Narelle (March 2026), Alfred (2025), NW Queensland floods, Burnett floods, insurance repricing, AASB S2 reporting waves, and the eight practical steps regional operators are taking now. - [AASB S2 Scope 3 Grace Period](https://www.aethiro.com/insights/aasb-s2-scope-3-grace-period/): Why the one-year Scope 3 deferral for Group 2 is not a reason to pause preparation. Year 1 data mapping, supplier engagement, and baseline work required to be ready for Year 2 reporting. - [AASB S2 Group 2 Requirements for Queensland SMEs](https://www.aethiro.com/insights/aasb-s2-group-2-queensland-sme/): What Group 2 entities must disclose from July 2026, governance, strategy, risk management, Scope 1 & 2 (Year 1), Scope 3 (Year 2), and mandatory external assurance under AUASB ASSA 5000. - [How to Build a Carbon Accounting System](https://www.aethiro.com/insights/how-to-build-a-carbon-accounting-system/): Practical six-phase guide for Australian SMEs, from organisational boundary and emission source mapping to NGA emission factors and documented methodology. - [Carbon Accounting Guide for SMEs](https://www.aethiro.com/insights/carbon-accounting-guide/): What Scope 1, 2 and 3 emissions are, who needs carbon accounting, typical cost ranges, and how to start with a credible baseline. - [Scope 3 Reporting Impacts to Regional QLD SMEs](https://www.aethiro.com/insights/scope-3-reporting-impacts-to-regional-qld-smes/): How Scope 3 supply chain pressure flows from large mining, logistics, and construction companies to their regional Queensland contractors and suppliers. - [Queensland Procurement Policy 2026](https://www.aethiro.com/insights/queensland-procurement-policy-2026-what-it-means-for-suppliers/): What Brisbane and regional Queensland suppliers need to know to stay tender-ready and compliant with the Queensland Government's updated 2026 procurement carbon criteria. - [FLAG Emissions for Queensland Farmers](https://www.aethiro.com/insights/flag-emissions-for-queensland-farmers/): Forest, Land and Agriculture emissions accounting explained for agribusinesses facing supply chain reporting requirements from supermarkets and food manufacturers. - [The Carbon Skills Gap Facing Queensland SMEs](https://www.aethiro.com/insights/the-carbon-skills-gap-the-hidden-barrier-facing-queensland-smes/): Why the lack of in-house carbon expertise is a real commercial risk for regional SMEs, and how to close the gap affordably without hiring a full-time sustainability manager. - [Why Accurate Carbon Emission Accounting Matters](https://www.aethiro.com/insights/the-importance-of-accurate-carbon-emission-accounting/): The cost of inaccurate carbon data in tender submissions — missed pre-qualifications, misrepresentation risk, and how to get numbers that are audit-ready. - [Carbon Accounting for Rockhampton & Central Queensland](https://www.aethiro.com/insights/carbon-accounting-rockhampton-central-queensland/): Carbon accounting services and guidance specific to businesses in Rockhampton, Central Queensland, and the Bowen Basin. ## About - [About Aethiro](https://www.aethiro.com/about/): Principal consultant Akshay Dave — chemical engineer, ISO 14064 Lead Verifier Practitioner (TUV SUD), ISO 14001 Lead Auditor (Exemplar Global), MIEAust. 13+ years in heavy industry across mining, resources, and manufacturing. Gladstone QLD based. Serves clients across Queensland and regional Australia. - [Capability Statement](https://www.aethiro.com/capability-statement/): Aethiro's formal capability statement covering service offerings, credentials, and relevant industry experience for procurement and pre-qualification purposes. - [Contact](https://www.aethiro.com/contact/): solutions@aethiro.com | +61 7 4979 6304 | Book a free discovery call at book.aethiro.com - [Privacy Policy](https://www.aethiro.com/privacy-policy/): Aethiro's privacy policy for website visitors and clients. ## Engagement scope, timing and fees Each engagement defines its deliverables, required records, exclusions, responsibilities, timing and fees before work starts. No public price range or turnaround time applies to every business. Tender deadlines, SBTi submission timing and independent reviewer timing are assessed against the actual requirements, available evidence and delivery capacity. Aethiro does not guarantee tender acceptance, SBTi validation, independent verification or outcomes controlled by buyers, regulators, insurers, lenders or assurance providers. ## Regulatory Deadlines - **AASB S2 Group 1 entities:** Mandatory climate disclosure from 1 July 2025 (FY2026 reporting) - **AASB S2 Group 2 entities:** Mandatory from 1 July 2026 (FY2027 reporting); Scope 3 required from 1 July 2027 - **AASB S2 Group 3 entities:** Mandatory from 1 July 2027 - **External assurance:** Statutory assurance requirements phase in by reporting period and entity group. ASSA 5000 governs applicable assurance engagements; the required assurance scope must be checked for the entity and reporting period. ## Methodologies & Standards Used - GHG Protocol Corporate Accounting and Reporting Standard (Scope 1, 2, 3) - Australian National Greenhouse Accounts (NGA) Emission Factors (DCCEEW) - NGER Act 2007 and associated reporting methodologies - ISO 14064-1 (GHG inventory), ISO 14064-3 (verification) - AUASB ASSA 5000 (assurance engagements on sustainability information) - TCFD (Task Force on Climate-related Financial Disclosures) framework - Science Based Targets initiative (SBTi) where applicable - FLAG (Forest, Land and Agriculture) Sector Guidance (Science Based Targets) ## Regional Specialisation Aethiro specifically serves businesses in: - **Gladstone & Fitzroy region:** LNG, heavy industry, port logistics, manufacturing - **Bowen Basin:** Coal mining contractors, drilling services, mine site operations - **Central Queensland (Rockhampton, Emerald, Blackwater):** Mining services, agribusiness, construction - **Darling Downs & South-West QLD:** Broadacre agriculture, intensive livestock, grain logistics - **North Queensland (Townsville, Mackay):** Sugar industry, reef-adjacent agribusiness, logistics ## Key Facts - Business name: Aethiro Pty Ltd (ABN 69 683 331 919) - Location: Gladstone, Queensland, Australia (postcode 4680) - Service area: Queensland (primary), regional Australia, national - Industry specialisation: Mining services, agribusiness, logistics and transport, construction, resource sector supply chains - Key regulations covered: NGER Act 2007, AASB S2, GHG Protocol Corporate Standard, ISO 14064, TCFD, SBTi, FLAG (Forest Land and Agriculture) guidance - Practitioner credentials: ISO 14064 Lead Verifier Practitioner (TUV SUD), ISO 14001 Lead Auditor (Exemplar Global), MIEAust - Engagement basis: Defined deliverables, evidence requirements, exclusions, responsibilities, timing and fees agreed before work starts - Contact: solutions@aethiro.com | +61 7 4979 6304 | https://book.aethiro.com