Insights
Insights
Field briefings on Scope 3 and FLAG: what the reporting entity files, and what a supplier is actually being asked for.
AASB staff review: most of 484 first-year AASB S2 reports held back Scope 3
An Australian Accounting Standards Board staff paper covering 484 first-year climate reports shows most entities used the Scope 3 relief. For those buyers, the current reporting period is the first in which the Scope 3 relief no longer applies.
Why agricultural Scope 3 under AASB S2 needs a data chain, not another spreadsheet
Buyers in their second AASB S2 year need farm numbers they can trace. The fix isn't a new calculator: enter once, calculate on a shared engine, freeze the result, and share it on purpose.
Climate reporting map: what the organisation files, and why the supplier has to be invited
Scope 3 is part of the GHG Protocol. FLAG is an SBTi target on top of the Protocol’s land accounting. Category 1 does not fill itself — suppliers join when you invite them.
The Productivity Commission wants evidence on overlapping sustainability reporting costs
Information request 2 of the non-financial business reporting inquiry asks about cumulative climate, emissions and pollution packs — and initial submissions close 30 September 2026.
Treasury is consulting on what a reasonable supplier ask looks like
Proposal 3 of the efficiency consultation asks for clearer boundaries on value-chain information requests — and submissions close 2 October 2026.
You are not an AASB S2 filer — what the buyer is actually asking for
Their sustainability report is their duty. Your spreadsheet is usually a commercial ask in service of that duty — not a parallel filing.
How to reuse a Cool Farm, AIA EAP, or consultant number without recalculating
If the intensity already exists and you can defend identity, period, and method — grant it. Do not rebuild the engine for every buyer template.
The same spreadsheet, third buyer this year
Different logo, same lots, same intensity ask — the cost is rebuilding the pack, not discovering a new number.
Scope 3 is already a supplier question — AASB S2 just made the calendar real
Buyers’ Scope 3 calendar under AASB S2 is real — the supplier ask is commercial, not a parallel filing duty.