How ready is your organisation to report under AASB S2?

Mandatory climate-related disclosure is being phased in for many Australian entities. AASB S2 requires disclosure of climate-related risks and opportunities through governance, strategy, risk management, and metrics and targets, including Scope 1, 2, and 3 emissions.Has your organisation assessed its readiness for AASB S2 reporting?

Sustainability Assurance · Free self-assessment

Built by the climate and assurance specialists at Intertek SAI Global

Delivering 125,000+ audits and training courses globally each year.

Core Reporting Elements

Your readiness is assessed across the five disclosure areas AASB S2 requires — the same structure you’ll score in the assessment below.

Governance
Board oversight, accountability and how climate is embedded in decision-making.
What we assess
Governance
Who owns climate-related matters and how they are overseen, including board oversight and how climate considerations are embedded in decision-making. The assessment covers five criteria: board oversight, management accountability, responsible committees, integration into ERM, and the link to remuneration.
Strategy
How climate risks and opportunities affect your business model and resilience.
What we assess
Strategy
How climate-related risks and opportunities could affect your business model, value chain, financial planning and long-term resilience. The assessment covers five criteria: risk and opportunity identification, scenario analysis, transition planning, strategy linked to scenarios, and capital allocation alignment.
Risk Management
How climate risks are identified, prioritised and embedded into ERM.
What we assess
Risk Management
How climate-related risks are identified, assessed, prioritised, monitored and embedded into enterprise risk management with controls, mitigation actions and escalation paths. The assessment covers five criteria: risk identification, integration into the risk framework, physical versus transition risks, risk prioritisation, and scenario-based risk modelling.
Metrics & Targets
Emissions data, indicators and targets used to measure performance.
What we assess
Metrics & Targets
The data, emissions information, indicators and targets used to measure performance, track progress and support meaningful action. The assessment covers five criteria: Scope 1, Scope 2 and Scope 3 disclosure, targets disclosed, and assurance and data methodology.
Financial
Impacts on cash flows, access to finance and cost of capital over time.
What we assess
Financial
Changes to your cash flows, access to finance or cost of capital over the short, medium or long term from climate-related risks. The assessment covers five criteria: narrative financial linkage, quantification, impact on P&L, impact on balance sheet and cash flow, and integration into financial planning.

Three steps to your AASB S2 readiness report

The assessment takes around 10 minutes and uses the same maturity model our assurance specialists apply in client engagements.

Score 25 criteria

Rate your organisation from 0 (no evidence) to 5 (leading practice) across the five AASB S2 pillars. Guidance appears as you score.

We calculate your maturity

Pillar scores are weighted to reflect AASB S2 emphasis — including the financial disclosure requirements that catch most organisations out.

Receive your report by email

Get your maturity level, pillar-by-pillar scorecard and recommended next steps, with the option to discuss results with a specialist.

Where could your organisation land?

How the scoring works

Rate each of the 25 criteria from 0 to 5. Your scores are weighted across the five pillars to determine your overall AASB S2 maturity level.

SCORE < 2  Basic

The organisation is not ready for AASB S2 reporting and would face challenges under regulatory or assurance scrutiny.

SCORE 2-3  Emerging

The organisation is progressing toward compliance but not yet AASB S2-ready. Key gaps remain for regulatory reporting.

SCORE 3- 4   Compliant

The organisation is meeting baseline AASB S2 expectations and is broadly ready for reporting and assurance, though not yet best-in-class.

SCORE > 4  Leading

The organisation is operating at leading practice and delivering high-quality, decision-useful disclosures aligned with the full intent of AASB S2.

Key scoring rules

No Scope 3  →  maturity cannot exceed Emerging

No scenario analysis  →  maturity cannot exceed Emerging

No financial linkage  →  maturity cannot exceed Compliant

Quantified financial impacts  →  required for Leading