Mandatory Climate Disclosure

If you report under NGER, this is already your problem.

Australia’s climate-related financial disclosure requirements sit in the Corporations Act, and they are reported against AASB S2. That single fact tells you most of what you need to know about how they work: this is a financial reporting instrument, prepared to a financial reporting standard, on a financial reporting timetable, and subject to assurance.

It is not an environmental report. Treating it as one is the most common and most expensive mistake we see.

NGER reporters are drawn in automatically

Entities registered under the National Greenhouse and Energy Reporting scheme are captured by the disclosure regime regardless of their revenue, asset or headcount position. If you are an NGER reporter, the question is not whether you will report — it is which group you fall into and when your first reporting period begins.

For most NGER reporters outside the very largest cohort, the first reporting period commences on or after 1 July 2026. For a 30 June balance date, that means FY27.

Your NGER work carries further than you might expect

There is meaningful relief available that allows NGER measurement approaches to carry into Scope 1 and Scope 2 reporting under AASB S2. In practice this means an organisation with a well-prepared, well-documented NGER submission is a long way further advanced than one starting from a blank page — provided the underlying data is traceable.

That “provided” is doing a lot of work. Under NGER, a small-facility percentage estimate is compliant. Under an assurance engagement, it is a finding. The gap between the two is where most preparation effort now goes.

Where we sit

We prepare. We are not your assurer, and we say so on every deliverable. What we do is get your Scope 1 and Scope 2 inventory, your data provenance, your methodology documentation and your flagged-items register into a state where the assurance engagement is a review rather than an excavation.

For organisations with dispersed property portfolios — dozens or hundreds of small sites that have never needed to report individually — that work starts well before the reporting period does.