Group 2 entities report for FY2027. Reasonable estimates are allowed, starting late is not. See the thresholds ›
Under AASB S2, Scope 3 emissions reporting becomes mandatory for Australian Group 1 entities from FY2025, using the GHG Protocol as the required methodology. Companies must quantify 100% of required Scope 3 emissions, with exclusions capped at 5%, disclose data type and verification status, and prepare for phased assurance, making defensible, audit ready emissions data non negotiable.
ERC Australia has merged with Carbonhalo, adopting the Carbonhalo name and expanding its offerings to help businesses measure, reduce and communicate emissions. The merger brings broadened measurement tools from self-assessment to audited carbon accounting, a streamlined 3-stage emissions reduction plan with flexible add-ons, and enhanced action insights on cost savings and emissions impact for existing and new partners.
ERC Australia and Carbonhalo have merged, adopting the Carbonhalo name, to combine scalable technology, supply chain expertise and carbon accounting into one accessible emissions reporting service. The merged entity offers four program streams, including scope 3 supplier engagement, covering SMEs, corporates, suppliers and industry associations, amid new mandatory climate reporting legislation.
