Carbon Accounting Software for Australian Board Directors and NEDs

Board directors and non-executive directors carry personal liability under Corporations Act section 180 for the accuracy of the AASB S2 climate disclosure they sign. Directors need reasonable grounds to believe the number is right - not "the sustainability team said so", but a defensible chain of custody from disclosure line back to source document. Carbonly is architected so that chain is one click, not a week of file archaeology.

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What changes for board directors and non-executive directors

Section 180 defensibility: every emission record traces back to source document, factor version, reviewer identity, and content fingerprint
Factor version pinning per NGA edition means the answer to "which factor set applied to FY25" is always retrievable, years after the fact
Custom dashboards give directors a live-ledger board view instead of a rebuilt PowerPoint every quarter
Auditor Workspace lets the external assurance team walk any reporting period sample-by-sample without asking the sustainability team to prepare evidence manually
Restatement register requires written justification for any prior-year figure amendment - the audit committee sees the justification not just the change
Executive Summary generator auto-builds the AGM slide and board pack chart set from the underlying ledger

What the system does

27+ typed audit events on every write with actor identity, timestamp, and content hash - 7-year retention
Materiality Threshold tracking per Scope with methodology labels per record (activity-based, hybrid, supplier-specific, average-data, spend-based)
JV consolidation across operational, financial, and equity-share methods so associates and joint ventures each disclose under the right boundary
Anomaly detection with confidence-scored flags on outlier readings before they reach a published number
Emissions forecasting for the annual disclosure - current-year projection with confidence bands so the board conversation happens with time to act
Directors can query the live ledger via ChatGPT or Claude Desktop via the MCP server: "what is our current-year Scope 1 projection by facility"

Frequently asked

How does this reduce personal section 180 liability?

The four failure modes a director cannot defend on the stand are silent factor version drift, spend-based fallback when activity data was available, alias miscoding at volume, and missing source-document provenance. Carbonly addresses each: factor version pinning per NGA edition, quantity-based extraction with methodology labels per record, Trust Graduation with reviewer-confirmed alias learning, and content-fingerprinted source-document provenance on every emission record. "Reasonable grounds to believe" becomes a one-click sample walk-through.

What does the audit committee see that they cannot see today?

The audit committee gets a dedicated read-only workspace showing the reporting period lifecycle (open, locked, submitted, archived), typed audit event stream, source-document library indexed per emission record, and the factor version stamp per NGA edition. The Evidence Pack one-click export bundles everything for the external assurance team.

Ready to see how this works for your operation?

Email hello@carbonly.ai with your reporting obligation, number of sites or projects, and current process. We reply within business hours.