Navigate disclosure
with confidence.
Two hikers looking up at the stars // Tom Poole Photography
Australia's mandatory climate-related financial disclosure regime requires many organisations to report climate-related information as part of their annual reporting obligations.
AASB S2 Climate-related Disclosures requires entities to disclose information about climate-related risks and opportunities across governance, strategy, risk management, and metrics and targets. It also requires greenhouse gas emissions disclosure, including Scope 1, Scope 2 and Scope 3 emissions.
CRI supports organisations preparing for mandatory climate reporting by helping them develop the emissions data, reduction pathways, transition-plan evidence and report content needed for credible disclosure.
Our approach is underpinned by the NoCO2 Net Zero Standard, which provides a systematic framework for inventory completeness, emissions attribution, data quality, supplier-specific data, reduction planning and transparent climate claims.
Learn more about the Net Zero Standard
CRFD greenhouse gas inventories
Emissions data that can support mandatory reporting
A strong climate report starts with a reliable greenhouse gas inventory.
CRI prepares greenhouse gas inventories to support CRFD and AASB S2 reporting; including Scope 1, Scope 2 and Scope 3 emissions. Our inventory work is designed to provide the evidence base organisations need for climate-related metrics, targets, transition planning and disclosure.
The NoCO2 Net Zero inventory approach helps improve the quality and completeness of the emissions data used in mandatory reporting, while supporting clearer decision-making for emissions reduction.
This may include:
- Scope 1 direct emissions;
- Scope 2 purchased electricity and energy emissions;
- Scope 3 upstream and downstream emissions;
- market-based and location-based electricity reporting where required;
- financial reconciliation of emissions sources;
- data quality assessment;
- supplier-specific emissions factor review;
- treatment of carbon credits and renewable energy certificates;
- emissions intensity metrics; and
- documentation of methodologies, assumptions and data sources.
CRFD consulting and support
Practical support for climate disclosure readiness
Mandatory climate reporting requires more than a carbon footprint. Organisations need governance processes, climate-related risk and opportunity assessments, transition planning, targets, metrics, scenario analysis inputs and clear disclosure controls.
CRI helps organisations understand what climate information they need to prepare and how to build a practical reporting process.
The NoCO2 Net Zero Standard underpins this work by providing a consistent method for connecting emissions data to reduction action, supplier engagement, carbon credit integrity and public disclosure.
Our consulting support may include:
- CRFD readiness assessment;
- climate disclosure gap analysis;
- emissions boundary review;
- Scope 3 materiality and data improvement planning;
- climate-related metrics and targets support;
- transition plan and reduction pathway development;
- supplier engagement strategy;
- internal carbon price support;
- climate governance documentation;
- management responsibility mapping;
- evidence register development; and
- preparation for assurance and audit review.
CRFD report assistance
Turning climate data into clear disclosure
CRI supports organisations in preparing climate-related disclosure content for annual reporting, sustainability reporting and board review.
We help translate technical emissions data, reduction plans and climate-related processes into clear report-ready content aligned to the structure of AASB S2.
Our aim is to help organisations produce climate disclosures that are clear, substantiated and connected to the underlying evidence.
This may include assistance with:
- greenhouse gas emissions disclosure;
- metrics and targets sections;
- transition plan disclosure;
- emissions reduction progress;
- Scope 3 data quality and improvement plans;
- renewable electricity and contractual instrument disclosures;
- carbon credit and residual emissions disclosure;
- climate-related assumptions and limitations;
- report drafting and review;
- board and executive summaries; and
- supporting schedules and evidence packs.
From compliance to credible transition planning
Mandatory reporting is not only a compliance exercise. Done well, it can help an organisation understand its emissions exposure, improve supply chain data, prioritise reduction actions and communicate its transition pathway more clearly.
CRI helps organisations use the reporting process to build stronger climate governance, better emissions data and more practical decarbonisation plans.
Measure accurately. Plan clearly. Report confidently.
Ready to take real action on climate?
CRI has been helping organisations reduce their emissions since 2006. Let's talk about what a practical pathway looks like for your organisation.
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