AUTHOR

Catherine Bell
Catherine Bell
Partner
Perth

The brief  

A multinational mining contractor required support to prepare its CY25 climate-related disclosures in line with AASB S2. The organisation needed verified Scope 1 and 2 emissions data, qualitative climate scenario analysis and AASB S2-aligned disclosure drafts across two operating entities, along with consolidated evidence to support future assurance activities.  

Outcome  

  • Delivered an integrated program focused on the core elements of Australian Accounting Standards Board AASB S2
  • Verified CY25 Scope 1 and Scope 2 emissions
  • Documented the emissions methodology in a Basis of Preparation to support audit readiness
  • Completed a qualitative scenario analysis aligned with ISSB and NGFS guidance
  • Identified key physical and transition climate risks
  • Drafted AASB S2-aligned disclosures for both entities across:
    • Governance
    • Strategy
    • Risk Management
    • Metrics & Targets
  • Consolidated all supporting information into an assurance-ready evidence register
    Streamlined future limited assurance reviews through a centralised evidence framework
    Engaged with clients to support navigation of climate-related disclosure requirements through ESG & Climate Services expertise

Get in touch with our ESG & Climate Services team for a confidential discussion on how to navigate your climate-related disclosure requirements. 

 

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