AASB S2 · IFRS S2

Group 1 · 2 · 3

AASB S2 Compliance Reporting Minus the Headache.

Done-for-you climate reporting, end-to-end from data, disclosure and audit ready sustainability reporting trusted by leading accounting firms and auditors.

Over 1,500 businesses are facing mandatory reporting this year. Carbonhalo is experiencing high demand and will have a limited intake for FY27. Reserve your place, for free.

Working alongside


Why first-time reporters call us

Compliance without the consulting invoice.

No climate expertise internally. No budget for a Big-Four consultant or new hire. No interest in learning another piece of software that will not get you compliant. You just need the reporting done, properly.

We do, you review

We're your outsourced team, not a reviewer sending you homework. We measure, draft and build the audit justification. You approve the result.

Built specifically for a simplified audit

Working papers, methodology notes and a disclosure index your auditor can follow line by line, assembled as we go rather than after the questions start.

Nothing to hire, nothing to install

You do not need a sustainability team, no new headcount and no system to integrate.

Fixed monthly price

One number upfront, no hourly drift and no surprises at the end.

Why businesses line up to join

Pragmatic, tech-enabled, no jargon.

We’re not here to sell you a transformation. We’re here to get your reporting done, properly, without the headache. Real experts do the work, backed by tech that keeps the cost down and the numbers traceable. No frills, no jargon, no invoice that needs a committee to approve it.

working paper  /  scope 1  /  fleet diesel

source

BP fuel card statement, FY26 Q3

activity

48,120 L diesel oil

factor

2.70 kg CO2-e / L NGER Sch.1 Pt.2

calculation

48,120 x 2.70 / 1000

result

129.9 tCO2-e

evidence

INV-40118.pdf · reconciled to GL 6120

Every figure ties back to a source document

An auditor will ask for

Evidence that ties back to a document.

Complying with AASB S2 means producing a lot of documents and maintaining an audit trail, and everything has to meet stringent standards. You must be able to show where a figure came from. We build the paper trail as the work happens, so when the auditor asks, the answer is already in the file.

The document

What it covers

Governance terms of reference

How this sits within your existing board and management structure.

Industry and peer analysis

Comparative analysis across sector peers on climate exposure and reporting maturity.

Risk and opportunity register

A full sweep of climate risks and opportunities, prioritised and assessed for disclosure.

Scenario and resilience analysis

How your business stands up under different climate scenarios.

Financial impact assessment

The financial exposure behind the material risks and opportunities.

Materiality memorandum

The basis for what is included in your disclosures.

Emissions inventory report

Scope 1, 2 and 3 baselines, calculated and tied back to line level numbers.

Resolutions

Drafted resolutions aligned to the key determinations in your sustainability report.

Sustainability report

The final, board-ready disclosure, formatted for your auditor.

How the engagement runs

Three streams, two people.

Stream 01

Emissions baseline

Boundary set, data sources mapped and the reporting year fixed, then Scope 1, Scope 2 and Scope 3 measured from your own records.

Stream 02

Disclosures

Documents and disclosures created to align to the four AASB S2 pillars.

Stream 03

Sustainability report

The full report assembled, cross-referenced and issued to you for board approval.

Audit

Audit support

Working papers handed over, and the auditor’s questions answered directly by us rather than by your finance team.

What we need from you

Just two key internal contacts.

Business Data

Someone who can provide your activity data, fuel and energy and the like, so we can build your emissions inventory.

Governance & Risk

Someone who knows the governance structure and can sign off on the risks within your business.

Who is captured

Find your group, then your deadline.

Group

Revenue

Gross assets

Employees

First report

Group 1

> $500m

> $1b

> 500

30 Jun 2026

Group 2

> $200m

> $500m

> 250

30 Jun 2027

Group 3

> $50m

> $25m

> 100

30 Jun 2028

Meet two of the three tests and you are captured. Consolidated groups apply the tests at group level.

“We are highly complimentary of the quality, completeness and professionalism of Carbonhalo’s climate reporting work. The standard of documentation significantly assists audit.”

Built for assurance

Reporting auditors can work with.

Our reporting is built around traceable data, transparent calculations and clear supporting documentation, giving assurance teams the evidence they need and making the review process smoother.

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Australian businesses supported

0 %

AASB S2 compliant output

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industries, heavy industry to retail

Multiple

audit firms refer clients to us

Start with a free compliance assessment.

Thirty minutes. We tell you which group captures you, what data you already hold, and what it will cost.