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SOLUTIONS

Your first AASB S2 report, make it count

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Know where you stand Understand your climate-related risks and opportunities

Measure, monitor and report your emissions Build a credible strategy and transition plan

STREAM A · BUSINESS DECISION-MAKING & STRATEGY

Pre-Disclosure Gap Assessment & Roadmap Governance Framework Review Executive Education & Competency Uplift Climate Risk & Opportunity Workshop (Climate Scenario Analysis)Strategy & Resilience Advisory

STREAM B · MEASUREMENT & CALCULATION

GHG Emissions Measurement (Scope 1, 2 & 3)Emissions Data Platform Data Interpretation & Disclosure Reporting Transition Planning & Emissions Reduction Targets

Assurance Readiness

Assurance readiness support sits across both streams, helping you prepare for the level of assurance your reporting group requires.

Discuss your assurance pathway

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SERVICES

Nine services. Two streams. One pathway to a defensible disclosure.

We offer a modular set of services across two vital reporting streams: business decision-making & strategy, and measurement & calculation. Engage us for a single service, or a full end-to-end pathway including assurance assistance and reviewing your audit controls. We start with gaps and systematically work through them so your Climate-related Financial disclosures are defensible, repeatable, and turn risks into opportunities.

When do you need to report?

Mandatory climate disclosure is phasing in under the Australian Sustainability Reporting Standards: Group 1 entities from financial years beginning 1 January 2025, Group 2 from 1 July 2026 — those first reporting years have now begun — and Group 3 from 1 July 2027. Not sure which group you're in? That's the first thing a gap assessment settles.

STREAM A

Business Decision-Making & Strategy

Advisory services that shape how climate-related risk informs governance, strategy and decision-making.

Pre-Disclosure Gap Assessment & Roadmap

Understand exactly where you stand against AASB S2, and what to do next.

~3 wks

Governance Framework Review

Direction on the reporting lines, transparency and accountability the standard expects of your Board and senior management team.

~3 wks

02a

Executive Education & Competency Uplift

Give your executives, Board members and senior management the grounding to understand climate-related risk and how it shapes business decisions.

flexible

Climate Risk & Opportunity Workshop (Climate Scenario Analysis)

A full-day, in-person workshop to identify your climate-related risks and opportunities in a changing climate, and test them against short, medium and long-term scenarios.

4–6 wks

Strategy & Resilience Advisory

Integrate climate-related impacts into your strategy cycle and understand the financial resilience implications of climate-related risks.

~3 wks

STREAM B

Measurement & Calculation

Services that turn raw emissions and climate data into a defensible, disclosure-ready baseline.

GHG Emissions Measurement (Scope 1, 2 & 3)

Inventory discovery and calculation of your greenhouse gas emissions, fully documented.

6–8 wks

Emissions Data Platform

A single source of truth for storing, calculating and auditing your emissions data.

varies

Data Interpretation & Disclosure Reporting

Turn raw calculations into decision-ready insight and disclosure-ready narrative.

3–4 wks

Transition Planning & Emissions Reduction Targets

Turn your emissions baseline and scenario analysis into a costed, sequenced transition plan.

4–6 wks

Assurance Readiness

Assurance readiness support sits across both streams, helping your business prepare for the level of assurance the reporting requires. Get in touch to discuss your assurance pathway and how we can help challenge your processes and controls in preparation for your audit review.

Get in touch

Ready to start?

Book a fixed-fee Gap Assessment & Roadmap — credited in full against your engagement if you proceed.

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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.