Reporting and assurance

Amelia Shore

Environmental Risk Consultant

WHAT YOU'LL LEARN

WHAT YOU'LL LEARN

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Top 5 things you need to know if you’re in...

  1. Mandatory climate reporting is now legislated in Australia, with companies entering the rollout in three phases. starting in 2025.

  2. Entities meeting 2 of these 3 criteria fall into Group 2, and need to prepare now: consolidated revenue ≥$200M, consolidated gross assets ≥$500M, or ≥100 employees must start reporting for periods beginning 1 July 2026 AASB S2 reporting standard

  3. Disclosure requirements cover governance, strategy, risk management, and metrics including Scope 1, 2 and 3 emission

  4. Your sustainability disclosures require a directors' declaration, with penalties mirroring financial reporting – up to $15 million or 10% of annual turnover, with directors personally liable AASB S2 knowledge hub

Finance

CFO’s, Financial Controllers, Finance Managers

  1. Mandatory climate reporting is now legislated in Australia, with companies entering the rollout in three phases. starting in 2025.

  2. Entities meeting 2 of these 3 criteria fall into Group 2, and need to prepare now: consolidated revenue ≥$200M, consolidated gross assets ≥$500M, or ≥100 employees must start reporting for periods beginning 1 July 2026 AASB S2 reporting standard

  3. Disclosure requirements cover governance, strategy, risk management, and metrics including Scope 1, 2 and 3 emission

  4. Your sustainability disclosures require a directors' declaration, with penalties mirroring financial reporting – up to $15 million or 10% of annual turnover, with directors personally liable AASB S2 knowledge hub

Risk & Compliance

CFO’s, Financial Controllers, Finance Managers

  1. Mandatory climate reporting is now legislated in Australia, with companies entering the rollout in three phases. starting in 2025.

  2. Entities meeting 2 of these 3 criteria fall into Group 2, and need to prepare now: consolidated revenue ≥$200M, consolidated gross assets ≥$500M, or ≥100 employees must start reporting for periods beginning 1 July 2026 AASB S2 reporting standard

  3. Disclosure requirements cover governance, strategy, risk management, and metrics including Scope 1, 2 and 3 emission

  4. Your sustainability disclosures require a directors' declaration, with penalties mirroring financial reporting – up to $15 million or 10% of annual turnover, with directors personally liable AASB S2 knowledge hub

ESG

CFO’s, Financial Controllers, Finance Managers

  1. Mandatory climate reporting is now legislated in Australia, with companies entering the rollout in three phases. starting in 2025.

  2. Entities meeting 2 of these 3 criteria fall into Group 2, and need to prepare now: consolidated revenue ≥$200M, consolidated gross assets ≥$500M, or ≥100 employees must start reporting for periods beginning 1 July 2026 AASB S2 reporting standard

  3. Disclosure requirements cover governance, strategy, risk management, and metrics including Scope 1, 2 and 3 emission

  4. Your sustainability disclosures require a directors' declaration, with penalties mirroring financial reporting – up to $15 million or 10% of annual turnover, with directors personally liable AASB S2 knowledge hub

a Board role

CFO’s, Financial Controllers, Finance Managers

  1. Mandatory climate reporting is now legislated in Australia, with companies entering the rollout in three phases. starting in 2025.

  2. Entities meeting 2 of these 3 criteria fall into Group 2, and need to prepare now: consolidated revenue ≥$200M, consolidated gross assets ≥$500M, or ≥100 employees must start reporting for periods beginning 1 July 2026 AASB S2 reporting standard

  3. Disclosure requirements cover governance, strategy, risk management, and metrics including Scope 1, 2 and 3 emission

  4. Your sustainability disclosures require a directors' declaration, with penalties mirroring financial reporting – up to $15 million or 10% of annual turnover, with directors personally liable AASB S2 knowledge hub

ESG Consulting or Professional services

CFO’s, Financial Controllers, Finance Managers

Written by:
Amelia Shore

Amelia is an expert in environmental science, corporate sustainability, and climate risk advisory, with a reputation for blending technical rigour with practical commercial insight. She helps businesses align with frameworks such as TCFD, IFRS S2, and AASB S2, delivering audit-ready disclosures and strategies that turn compliance into competitive advantage.

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