Mandatory Sustainability Reporting Services

Operations and finance teams reviewing emissions data

Find out whether mandatory climate reporting applies to your business, and what you need ready for AASB S2.

Reporting readiness and disclosure-ready emissions data for industry across Australia.

Mandatory sustainability reporting is a legal obligation under the Corporations Act for in-scope businesses to disclose climate-related risks, governance and greenhouse gas emissions under the AASB S2 standard, lodged with ASIC and subject to independent assurance. Advitech confirms whether the obligation applies to a business, assesses readiness against the disclosure requirements, and builds the Scope 1 and 2 emissions data behind the report from site operational data, documented for assurance.

Mandatory climate reporting is arriving on a phased timetable, and mid-sized businesses are the group least sure whether it reaches them. You have a finance function that is already stretched, an operations team that knows the site, and an obligation sitting somewhere between the two. We help you close the gap.

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Our Reporting Support Capabilities

Readiness and Gap Assessment

We work through where you sit against the AASB S2 disclosure requirements, what you already hold, and what is missing. The output is a gap list with owners and a sequence, not a maturity score.

Emissions Data and Metrics

The core of the work. Scope 1, 2 and 3 emissions inventories built from your data, method documented, base year established, gaps identified. This is the part that lands on the operations side rather than finance.

Disclosure-Ready Documentation

Your metrics, boundary, method and assumptions written up so your finance team can lift them into the sustainability report and an assurance provider can follow them without a translation step. Aligned with AASB, the GHG Protocol, and reporting under MSR, NGER and NPI.

Grounded in Operational Data

The inventory is built by people who understand what a plant, a compressor set or a haul fleet is doing, and why a meter reads the way it does. Anomalies get questioned rather than carried into a disclosure.

NGER and NPI Reporting Support

Where you report under the National Greenhouse and Energy Reporting scheme or have National Pollutant Inventory obligations, we prepare those submissions from the same source data behind your climate disclosure.

Climate-Related Risk and Opportunity

Physical and transition risk assessment aligned with AASB S2. We work through decision-useful climate scenarios and their effect on your operations and supply chain, and set it out in a form the board and an assurance provider can follow.

Double Materiality

Financial and impact materiality assessment that identifies the ESG topics that actually matter for your operation, and what each one means for exposure and opportunity.

Operational Performance

Resource, carbon and cost reduction identified alongside the reporting data, so the same work that produces the disclosure also points to where the operational gains are.

Problems we help you solve

When you are not sure the rules even apply to you

Two tests decide it, and the boundary is moving. We help you confirm your reporting position against the Corporations Act lodgement test and the size criteria, and identify which group you fall into.

When a customer is asking for data before the law does

A major customer wants emissions figures and the deadline is theirs. We build the emissions data behind both the questionnaire and the future disclosure, so the work is done once.

When the emissions numbers have to survive assurance

An assurance provider will ask where every figure came from. We provide traceable data and a documented method so the disclosure holds up when it moves to assurance under ASSA 5000.

When finance owns the report but not the site data

The obligation lands on finance, but the emissions data lives in operations. We bridge the two, consolidating fuel, electricity and production data into figures finance can report with confidence.

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+61 2 4924 5400

Common questions about mandatory sustainability reporting

Only if you are required to lodge financial reports under Chapter 2M of the Corporations Act and you meet at least two of three size criteria: consolidated revenue, consolidated gross assets and employee headcount. The figures behind those criteria are set in the Corporations Act, and the lodgement thresholds in front of them are under proposed reform, so it is worth confirming rather than assuming.

It depends which group you fall into. Group 1 started with financial years beginning on or after 1 January 2025, Group 2 with financial years beginning on or after 1 July 2026, and Group 3 with financial years beginning on or after 1 July 2027. Most mid-market businesses sit in Group 3.

AASB S2 Climate-related Disclosures is the Australian standard that sets out what a climate report has to contain. It covers governance, strategy, risk management, and metrics and targets, including greenhouse gas emissions measured under the GHG Protocol.

At a minimum you need Scope 1 and Scope 2 emissions for the reporting year, calculated on a documented basis. The data usually already exists in electricity and fuel invoices, production records, maintenance systems and any NGER submission you make. The work is consolidating it, testing it, and documenting how you got from that data to the figure.

Mandatory sustainability reporting is a legal obligation under the Corporations Act, lodged with ASIC and subject to assurance. Voluntary ESG reporting is what you choose to publish, or what a customer or lender asks for. The underlying emissions data is often the same. The obligations attached to it are not.

Related services

Other services mandatory reporting often needs.

Carbon Footprinting and Emissions Reduction sustainable background image

When you need to know where to cut emissions, not only report them

Scope 1, 2 and 3 emissions inventories, quantified reduction opportunities and energy audits to AS/NZS 3598.

Carbon Footprinting and Emissions Reduction

Sustainability Snapshot Specialist on a site walk reviewing operations

When you are not sure where to start

A free online survey that shows where your business sits on the sustainability journey, with practical first steps emailed to you.

Sustainability Snapshot

Services

Mandatory Sustainability Reporting (MSR)