Blog — Page 5

• AR5 vs AR6 GWPs: What Changes in Your Methane Number When AASB S2 Demands the Upgrade

  Same kilogram of methane, two different CO2-e numbers depending on which framework you're reporting under. NGER says 28. AASB S2 expects 29.8 for fossil methane and 27 for biogenic. For a coal mine, a Safeguard gas operation, or a landfill, the gap runs into millions of dollars of compliance cost.

  May 22, 2026 · 11 min read · Technical
• Customer Sent You a Sustainability Questionnaire? The Australian Supplier Playbook

  A practical response framework for Australian suppliers who just received an emissions data request from Woolworths, Coles, Wesfarmers, BHP, a bank, or any ASX-listed customer. What's in the questionnaire, what to send back, and what never to write down.

  May 18, 2026 · 13 min read · Strategy
• How to Run a Climate Materiality Assessment Under AASB S2

  Your AASB S2 materiality assessment determines what you report and what you defend under assurance. Here's how to run one properly - who needs to be in the room, how to document your reasoning, and the mistakes Group 1 entities made that you can still avoid.

  May 16, 2026 · 11 min read · How-to
• Climate Transition Plans: What AASB S2 Actually Requires

  AASB S2 doesn't force you to have a climate transition plan. But it does force you to tell investors if you don't. That distinction matters more than most boards realise - and a vague 'net zero by 2050' statement won't cut it.

  May 12, 2026 · 10 min read · Regulatory
• Materiality Thresholds for Emissions Errors Under AASB S2 and NGER: The Decision Rule Australian Reporters Need to Document

  AASB S2 doesn't give you a number. The 5% rule of thumb from financial reporting doesn't translate to a tonne of CO2-e. ASIC expects you to have documented the threshold before the error appears. Here's how to set one that survives surveillance.

  May 12, 2026 · 12 min read · Compliance
• What ASIC Is Actually Looking At in Your AASB S2 Disclosure

  ASIC's surveillance of mandatory climate disclosures has begun. Group 1 reporters who filed in 2025-26 are now being reviewed. Here's what ASIC has signalled it will look at, what the modified liability shield does and doesn't cover, and what Group 2 reporters should fix before July 2026.

  May 9, 2026 · 11 min read · Compliance
• Carbon Accounting for Agriculture and Livestock in Australia

  Agriculture produces roughly 13% of Australia's greenhouse gas emissions - mostly methane belched by 30 million cattle. If your operation crosses NGER thresholds, you're reporting enteric fermentation, manure management, and soil N2O whether you're ready or not. Here's what agriculture emissions reporting actually involves.

  May 5, 2026 · 12 min read · Industry
• Carbon Accounting for Australian SaaS and Tech Companies: Cloud, Devices, and the Real Scope 3

  An Australian SaaS scale-up has tiny operational emissions and an enormous Scope 3 footprint hiding inside its cloud bills, employee laptops, and customer infrastructure. The carbon footprint of the platform is bigger than the carbon footprint of the company. Most accounting practices haven't caught up.

  May 3, 2026 · 9 min read · Industry
• What a Carbon Accounting Consultant Costs vs Software: Real AUD Numbers

  Consultants charge $150-$300/hr and deliver a report. Software costs $15K-$60K/yr and builds a system. Here's a real 3-year cost comparison in AUD - and why the smartest companies use both.

  May 2, 2026 · 11 min read · Comparison
• Carbon Accounting for Australian Professional Services Firms: Where the Emissions Actually Hide

  Law firms, accounting practices, management consultancies and engineering firms have small operational footprints but enormous Scope 3 from business travel, IT services, and procured professional inputs. The first AASB S2 disclosures from this sector are revealing how much of the emissions live in places no one was tracking.

  May 2, 2026 · 9 min read · Industry
• First-Time NGER Reporter: A Practical Guide for the Year You Hit the Threshold

  If your group emissions or energy crossed the NGER threshold this year, you have until 31 August to register and 31 October to file. The Clean Energy Regulator publishes late filers. Here's what we tell first-time reporters who've never touched the EERS before.

  May 2, 2026 · 10 min read · Compliance
• Building a Climate Risk Register for AASB S2: The Practical Guide for Australian Reporters

  Most Australian companies preparing for AASB S2 confuse a materiality assessment with a climate risk register. They are not the same artefact, and the auditor will ask for both. Here's how to build a register that survives ASSA 5010 assurance.

  May 1, 2026 · 9 min read · Compliance