Sustainability reporting and assurance

Mandatory climate reporting rules are in place. If you’re unsure whether these new sustainability rules apply to your organisation, or how to begin, we’re here to help. We’ll guide you through what’s required and work with you to put the right steps in place, so you can report with confidence. 

Do the mandatory climate reporting rules apply to you? 

Certain entities are now required to publish an annual sustainability report, including compulsory climate-related financial disclosures.  

Our team is here to help you stay ahead as reporting requirements evolve. Subject to independence considerations, we’ll guide you through gathering the right data, building strong processes and controls, and preparing clear, audit-ready disclosures for your sustainability report. With our support, you can meet regulatory expectations and demonstrate your commitment to transparency and sustainability. 

Our services include:

• Training and education on mandatory climate related financial disclosures, including the requirements of AASB S2.
• AASB S2 readiness assessment, including a gap analysis against current practices and a roadmap to compliance.
• Support in identifying and assessing climate related risks and opportunities across operations and the value chain, including physical and transition risks.
• Assistance with drafting climate‑related disclosures in line with AASB S2 requirements, including governance, strategy, risk management, and metrics and targets.

We focus on helping you produce investor-relevant, assurance-ready reports backed by strong data governance to support your strategy, compliance and reporting goals. 

As climate-related financial disclosures become mandatory under the Corporations Act 2001, certain companies must ensure their annual reports meet evolving compliance standards. These disclosures require either limited or reasonable assurance, typically provided by your financial statement auditor. 

How we help 

Assurance readiness

Prepare with confidence. We can provide training, gap analysis, and early-stage assurance procedures to help you identify and address any weaknesses in your systems, controls, or documentation – well before assurance becomes mandatory.

Mandatory assurance

As requirements shift from limited to reasonable assurance, we deliver both levels in line with globally recognised standards, including:

• ASSA 5000 – General Requirements for Sustainability Assurance Engagements
• ISSA 5000 (International Standard on Sustainability Assurance)
• ISAE (International Standard on Assurance Engagements)
• ASAE 3000 series (Australian Standards)

Our specialists stay ahead of regulatory changes and are equipped to guide you through every step of the assurance process. We’ll help you navigate the new requirements and help you understand your obligations, provide guidance on the appropriateness of your disclosures, and assist you with being audit-ready. This will enable you to meet regulatory expectations and provide your stakeholders with transparency over your organisation’s commitment to sustainability.

This publication presents an illustrative mandatory annual sustainability report of a fictitious company, PP SD Pty Ltd.