Here is the honest situation. AASB S2 makes climate-related financial disclosure mandatory for Australian reporting entities, phased in by size and aligned to the international ISSB standard. It requires disclosing the governance of climate risks and opportunities, the effects on strategy and the financials, scenario analysis of resilience, any transition plan, the integration of climate into risk management, and metrics and targets including Scope 1, 2 and material Scope 3 emissions, all as part of the financial report and increasingly subject to assurance. Building the data, processes and disclosures and evidencing them is a major program, and an entity with no scenario analysis or unmeasured Scope 3 is exactly where entities fall short.
This Kit removes that build. It is every AASB S2 requirement written as an adopt-ready control you personalize in a weekend, with the evidence an assurer examines.
What you get, the moment you buy
Grounded in AASB S2 Climate-related Disclosures, aligned to the ISSB standard, with the governance, strategy, risk management, metrics and targets, scenario analysis, transition plan and Scope 1, 2 and 3 emissions and the assurance readiness called out. Editable Word and Excel files.
What one control looks like
This is determining your reporting scope and timing, where AASB S2 compliance begins. All 18 are built to this depth.
Why this is not another template pack
- The evidence is the point. A disclosure you cannot evidence fails assurance. This tells you what an assurer examines and where entities fall short, for every requirement.
- Scenario analysis, Scope 3 and data built in. The scenario analysis, the Scope 3 emissions and the data and controls behind the figures are written into the controls, the substance AASB S2 requires.
- Built on a mapped compliance corpus, not one person's opinion, from a graph of thousands of controls across standards.
- It compounds. AASB S2 aligns with the ISSB S2 standard and connects to the EU CSRD and Taxonomy, so this work feeds your wider sustainability reporting.
Who buys this
Australian reporting entities in scope of the mandatory climate reporting regime, and the sustainability, finance and risk leads who own AASB S2. Whether it is a first report or an annual cycle, you save weeks and walk in with the governance, scenario analysis and emissions structured.
Common questions
Is it really editable? Yes. Word and Excel files you own and adapt. No portal, no subscription.
Does it cover scenario analysis? Yes. Scenario analysis of strategic resilience, including a low-warming scenario, is built as a control.
Does it cover Scope 3 emissions? Yes. Measuring and disclosing material Scope 3 value chain emissions is built as a control, noting transitional relief.
Does it align with the ISSB? Yes. AASB S2 is aligned to the ISSB S2 standard, and the controls reflect that.
What if it is not for me? A 30-day money-back guarantee.
Instant digital download · 30-day money-back guarantee · The Art of Service Pty Ltd, GPO Box 2673, Brisbane QLD 4001 · support@theartofservice.com