AASB S2 reporting has started for Group 2 businesses. Aethiro helps your team define the work, build defensible emissions data and prepare the evidence needed for reporting and assurance.
Start with your requirement
For entities subject to Chapter 2M reporting, obligations can arise through the size, NGER or asset-owner pathways. Group 2 periods began on 1 July 2026 and Group 3 begins on 1 July 2027. We confirm the working scope, close gaps and prepare what management and assurance providers need.
We calculate the required Scope 1, Scope 2 or material Scope 3 data and provide a defensible Supplier Data Response, without building an unnecessary full report.
Work taken off your team
The required work, gaps, decisions, responsibilities and priorities in one clear plan.
Assurance-ready Scope 1, Scope 2 and material Scope 3 emissions, supported by source records, factors and documented assumptions.
Analysis of physical and transition climate risks, including climate scenario analysis where required, with ownership and controls fitted to existing management and board processes.
Climate-related financial disclosures covering governance, strategy, risk management, metrics and targets, with working papers and an evidence register for management and assurance review.
Three steps
Confirm deliverables, responsibilities, timing and fixed fee.
Aethiro works with nominated finance, operational and adviser contacts.
Management reviews key judgements and receives the completed reporting and assurance pack.
We work with your existing finance, operational and governance records, identifying gaps without requiring a new reporting system first.
Technical basis
For Australian climate reporting, Aethiro applies AASB S2 within the ASIC-administered reporting framework, GHG Protocol methods, appropriate current NGA Factors and assurance-oriented controls informed by ASSA 5000, ASSA 5010 and ISO 14064-1. We confirm the applicable method within scope and coordinate with your advisers.
The amendments apply to periods beginning on or after 1 January 2027 and may be adopted early when disclosed. They refine financed-emissions classifications and specified jurisdictional reliefs, but do not create a blanket NGER exemption or remove other AASB S2 disclosures.
Related support
Technical guides remain available when needed: AASB S2 summary, Group 2 guide and Scope 3 grace-period guide.
Start with the obligation, deadline or customer request.
Important: information only, not advice
This page provides general information about AASB S2 mandatory climate reporting. Obligations depend on entity structure, reporting period and applicable law. Confirm legal, accounting and assurance requirements with appropriately qualified advisers. Aethiro does not provide legal, financial or independent assurance services.