Below Baseline
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SOLUTIONS

Your first AASB S2 report, make it count

Your first mandatory climate disclosure is the hardest one you'll produce — and could create substantial benefits for your operations. Below Baseline helps Australian organisations get it right, and come out of the first cycle with a reporting capability they own, a deeper understanding of the process, and knowledge of the risk pathways within the business.

Whether you're a Group 2 entity preparing your first AASB S2 report or a Group 1 reporter strengthening an existing disclosure, we work alongside your executives, governance Board and sustainability team. We start with a gap assessment to understand the uplift required, then continue through climate-related risk understanding, strategic focus and greenhouse-gas emissions measurement — built on your own Microsoft estate. Our processes work within your existing risk framework to provide the direction you need to meet the requirements and surface areas of opportunity.

We prepare you for assurance and work alongside your auditor. We don't provide assurance ourselves — that separation is what keeps your disclosure defensible.

Pathways

Where to start

01

Know where you stand

A clear-eyed view of your current disclosure position against AASB S2, and a practical roadmap for closing the gaps — covering the governance structures the standard requires, how climate-related risk is applied within your risk framework, and your emissions-capture processes for Scopes 1, 2 and 3. Fixed fee, fixed scope, credited in full against further Below Baseline engagements if you proceed (conditions apply).

Best for: first-time reporters building a roadmap from scratch; Group 1 reporters seeking feedback on an existing disclosure.
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02

Understand your climate-related risks and opportunities

Identify and engage with the climate-related risks and opportunities that matter to your business, and stress-test them against short, medium and long-term scenarios. A structured, workshop-based process engages your key stakeholders in how risks shift under a changing climate — and the outcomes become a cornerstone for how your business engages with the subject.

Best for: boards and management teams that need a defensible, evidence-based view of climate risk exposure.
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03

Measure, monitor and report your emissions

Get your Scope 1, 2 and 3 emissions measured, documented and hosted in a single source of truth. It's more than understanding energy use — it's exploring your operational footprint and supply-chain impacts, and turning those figures into a disclosure-ready narrative.

Best for: any reporter that needs a defensible emissions baseline and an efficient way to keep it current.
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04

Build a credible strategy and transition plan

Embed climate considerations into how you allocate capital, manage your supply chain and plan for the future, alongside setting emissions-reduction targets aligned to your company's ambitions that are costed and credible. Build on your brand with a plan and strategic focus to reduce emissions and make operations resilient to future impacts.

Best for: organisations moving from risk identification into strategy, resilience and decarbonisation planning.
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A system you own, not another subscription
Every pathway above can land in a disclosure system you own — built on your own Microsoft estate, implemented by us, run by you, and managed with support when you want it. We aim to empower you and your systems to handle the challenges and reporting requirements today and into the future.
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Not sure where to start?
You first need to understand your gap to disclosure. Book a set-fee Gap Assessment & Roadmap to see where to concentrate your energy and deliver the biggest uplift first.
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Below Baseline
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Below Baseline is the trading name of Carbon Farming Investments Pty Ltd (ABN 82 649 007 849), registered in New South Wales.