Blog — Page 6

• Operational Control vs Financial Control vs Equity Share: How Your Choice Changes Your Disclosed Emissions

  AASB S2 paragraph 21 lets you choose between three consolidation methods for your group emissions disclosure. The choice can move your headline number by 30% or more, and once you pick, you're stuck with it. Here's how to actually evaluate the choice for an Australian group.

  May 1, 2026 · 10 min read · Technical
• PCAF Financed Emissions: What Australian Banks and Insurers Have to Measure in 2026

  PCAF is now the de facto methodology for financed emissions disclosure under AASB S2. ANZ, CBA, NAB, Macquarie, and QBE are all signatories. The 2025 standard expansion adds insurance-associated emissions, sub-sovereign debt, and securitisations. The data demand on counterparties is rising fast.

  May 1, 2026 · 10 min read · Industry
• Infrastructure Sustainability Council Ratings: How Carbon Data Drives the Score

  An IS rating is now a tender requirement for most major Australian infrastructure projects above $100m. The energy and carbon credit alone is worth up to 15% of the total score. The hard part is getting project-level emissions data through the planning, design, construction and operations phases without losing it.

  Apr 30, 2026 · 9 min read · Industry
• Mandatory Climate Reporting: How Australia's AASB S2 Compares to UK SDR, EU CSRD, and US SEC

  Australian groups with global operations are now reporting under AASB S2, but their UK subsidiary may face SDR, their European entity faces CSRD, and their US entity faces a now-uncertain SEC rule. The four regimes share DNA but differ in scope, timing, assurance, and director liability.

  Apr 30, 2026 · 10 min read · Compliance
• Power Purchase Agreements and Carbon Accounting: Why Your PPA Might Not Lower Your Disclosed Emissions

  Australian corporates have signed billions of dollars of PPAs in the past five years. Most of them lower the company's market-based Scope 2 emissions. Some don't. The difference comes down to certificate surrender, contract structure, and a clause buried in AASB S2 paragraph 29(a)(v) that most signatories never read.

  Apr 29, 2026 · 10 min read · Technical
• Sustainability-Linked Loans: What the Banks Actually Want From Your Carbon Data

  An Australian sustainability-linked loan typically discounts margin by 5 to 15 basis points if the borrower hits emission reduction targets. The discount sounds modest until you do the maths on a $500m facility. The data discipline behind earning it is harder than most borrowers expect.

  Apr 29, 2026 · 9 min read · Strategy
• NZ XRB Climate Standards: What Australian Parent Companies with NZ Operations Actually Owe

  Aotearoa New Zealand's Climate Standards (NZ CS 1, 2 and 3) have been mandatory for Climate Reporting Entities since reporting periods beginning 1 January 2023. If your Australian-listed group has an NZ subsidiary that's a CRE, you're already in scope. The data demands are not the same as AASB S2.

  Apr 28, 2026 · 10 min read · Compliance
• Refrigerant Emissions: The Scope 1 Number Most Australian Companies Get Wrong

  Refrigerants are Scope 1. They have global warming potentials in the thousands. They leak from equipment that nobody on the sustainability team has ever inspected. And the NGER reporting threshold leaves a chunk of the actual emissions invisible. Here's how to actually account for them.

  Apr 28, 2026 · 9 min read · Technical
• Scope 1 vs 2 vs 3: What Australian Companies Must Measure

  Forget textbook definitions. Here's what Scope 1, 2, and 3 emissions actually look like for Australian businesses - with real examples, real emission factors, and a clear breakdown of what's mandatory under NGER and ASRS.

  Apr 28, 2026 · 12 min read · Technical
• GRESB 2026 for Australian Real Estate Funds: What's Changed and What It Means for Your Data

  GRESB 2026 reclassifies tenant-space emissions, scores embodied carbon for the first time, and tightens net zero claims. For Australian property funds the assessment window opens 1 April with results that move investor capital. The changes hit data more than disclosure.

  Apr 27, 2026 · 9 min read · Industry
• NABERS Energy Ratings and Carbon Accounting: How to Make One Set of Data Work for Both

  NABERS Energy ratings drive leasing decisions, government tenders, and Climate Bond eligibility. AASB S2 demands location-based and market-based Scope 2 disclosures. The two systems use the same electricity bills but ask very different questions of the data.

  Apr 27, 2026 · 10 min read · Industry
• CBAM 2026: What Australian Exporters of Steel, Aluminium and Cement Now Owe Brussels

  The EU Carbon Border Adjustment Mechanism's definitive period started 1 January 2026. Australian exporters of steel, aluminium, cement, fertiliser, hydrogen and electricity are now expected to provide installation-level verified emissions data to their EU importers. Here's what that actually means in practice.

  Apr 26, 2026 · 11 min read · Compliance