As Australian companies prepare to align with the new sustainability reporting requirements under AASB S2, one of the first and most critical tasks is defining the organisational boundary for emissions reporting. This boundary shapes every step of the emissions data collection and reporting process — from identifying which facilities to include, to determining how emissions are consolidated and reported. Getting this step right isn’t just about compliance — it’s about building a solid foundation for long-term, transparent climate disclosure.
To make this process easier, we have launched a new Organisational Emissions Boundary Setting Excel Template, designed to help companies set their emissions boundary in a clear, consistent, and auditable way. Whether you’re new to boundary setting or refining an existing approach, this tool is built to support robust decision-making in line with the Australian Sustainability Reporting Standards (ASRS) and the GHG Protocol.
Let’s walk through what’s included — and how it can support your compliance journey.
Under AASB S2, organisations must disclose not only their Scope 1, 2 and 3 emissions but also the methodology and rationale used to determine their reporting boundary. That means companies need to decide which entities and operations fall within scope, based on ownership, control, and financial relationships.
This decision isn’t just a checkbox. It has downstream effects on reported emissions, risk assessment, target setting, and even assurance. If the boundary is too narrow, you risk underreporting. If it’s too broad or inconsistent, your disclosures may become hard to defend. Regulators and auditors will expect to see clear justification for how and why your boundary was set—and how it aligns with the GHG Protocol’s consolidation approaches.
That’s why we created this Excel template — to simplify the process and ensure companies can meet these expectations with confidence.
The workbook contains the following tools:
We’ve built this template to be fully editable and flexible to suit your organisation’s needs. Whether you’re a listed company just starting your sustainability journey, or a mature emitter refining your current boundary, the structure allows for easy updates as your organisation grows or changes. You can also duplicate templates for different reporting periods or use them across subsidiaries.
By using this tool, companies can confidently move into the next phase of AASB S2 compliance — emissions data collection — with a well-defined, defensible organisational boundary.