Free AASB S2 Roadmap Compliance Guide

The new climate disclosure standards under AASB S2 are now officially in effect. For many Australian organisations, this marks the beginning of a new reporting era. The days of voluntary climate-related financial disclosures are behind us — mandatory compliance is now the baseline.

But if you’ve cracked open the AASB S2 guidance and felt overwhelmed by the volume and complexity, you’re not alone. The full standard stretches across more than 50 pages of regulatory text, much of it drawn from the ISSB’s IFRS S2 framework. Understanding what’s expected, and then figuring out how to implement it, is a serious time commitment — especially for sustainability teams that are already juggling Scope 3 inventories, decarbonisation roadmaps, and internal stakeholder alignment.

That’s why we created the AASB S2 Roadmap Compliance Guide — a 23-page slide deck that summarises the key requirements and translates the standard into practical, actionable insights.

A quick overview of AASB S2

AASB S2 is the Australian implementation of the global IFRS S2 standard developed by the International Sustainability Standards Board (ISSB). It’s focused on climate-related financial disclosures and is designed to bring consistency, comparability, and transparency to how companies report climate risks and opportunities.

The standard covers governance, strategy, risk management, and metrics and targets — with a heavy emphasis on how climate risks impact enterprise value. AASB S2 applies to entities already required to lodge financial reports under the Corporations Act, with a phased approach depending on entity size.

If you’re a large or medium-sized company, you’re now expected to publish climate-related disclosures in line with AASB S2. That includes qualitative and quantitative data, transition plans, Scope 1, 2, and 3 emissions reporting, and scenario analysis.

Introducing the AASB S2 Roadmap Compliance Guide

The AASB S2 Roadmap Compliance Guide is a slide deck designed to help organisations quickly understand what AASB S2 requires — and what steps they need to take next.

It’s built to be both a reference tool and a working document. Each of the 23 slides covers a different part of the AASB S2 standard, with concise summaries, visual cues, and most importantly, direct links to the exact page of the official standard where that requirement is described. That means if you need to validate something or go deeper, you’re just one click away from the source.

This isn’t a high-level summary — it’s a practical compliance tool. It helps you:

• Identify the specific disclosures required under each section
• Understand how Scope 1, 2, and 3 emissions need to be reported
• Clarify the expectations around scenario analysis and transition planning
• Spot dependencies between AASB S2 and AASB S1 (the general sustainability reporting standard)
• Start internal conversations about data availability and reporting readiness

What makes this guide different

Most guidance on AASB S2 is either too vague or too technical. Our guide is designed to be something you can actually use — not just read. It’s built for sustainability leads, CFOs, and anyone involved in preparing mandatory climate disclosures. Whether you’re deep in the weeds or just getting started, this roadmap will save you time and reduce confusion.

The format is intentionally visual, so you can quickly scan and identify what’s relevant to your reporting phase. And if you're part of a multi-entity group or navigating alignment between climate and financial teams, having a visual reference tool like this can make collaboration a lot easier.

Get the guide

The PDF version of the AASB S2 Roadmap Compliance Guide is available now and free to download:

👉 Download the AASB S2 Roadmap Compliance Guide

Want a PowerPoint version that you can edit or customise for your internal stakeholders? Contact us and we’ll share it with you.