From baseline to boardroom.
ASIC-defensible climate disclosure — embedded, evidenced, and assured. AASB S2 compliance your CFO can defend to ASIC, your auditor can sign under ASSA 5000, and your directors can declare without hesitation.
First annual reporting period begins
Scope 1 + 2 emissions, governance, strategy risk disclosures
Directors personally liable
AASB S2 is not an ESG initiative. It is a financial reporting obligation lodged with ASIC, subject to external assurance, with directors personally liable for non-compliance.
The Corporations Act 2001 places climate disclosure on the same legal footing as the financial statements that sit beside it. ASIC's Regulatory Guide 280 confirms it. ASSA 5000 makes it auditable. From 1 July 2026, Group 2 entities — those above $200M revenue, $500M assets, or 250 employees — are inside the regime. The transitional liability period buys time. It does not buy preparation.
Four sequential phases. One outcome the CFO can defend.
A diagnostic that establishes the baseline. A readiness program that embeds the foundations. A reporting period that produces the published disclosure. An ongoing partnership that compounds value year over year.
Climate Diagnostic & Roadmap
6–8 weeks
Evidence-based maturity baseline, full gap register, 12-month roadmap, board-ready briefing.
Learn moreCompliance Readiness
6–12 months
Embed the four AASB S2 pillars. Lift governance, integrate climate into ERM, stand up the GHG inventory, build internal capability.
Learn moreReporting Period
9–12 months
Scenario analysis, financial impact, published AASB S2 report, assurance support, ASIC lodgement.
Learn moreOngoing Partnership
Annual
Refreshed disclosure each year. Scope 3 from Year 2. Reasonable assurance trajectory to 2030.
Learn moreEach phase stands alone. Each phase feeds the next. Phase 1 is the only commitment asked at the outset.
We are not a traditional consultancy. We are not a software vendor. We are a transformation business that uses agentic AI to deliver compliance outcomes.
Change Management
The psychology of why a business is changing, not just what it is changing. Every readiness program is paired with mandated climate training. We do not replace internal capability — we build it.
Subject Matter Expertise
An independent, finance-led view of AASB S2, ASIC enforcement, AUASB assurance, and the regulatory landscape. Keeping ahead of the regulatory curve is not your day job. It is ours.
Agentic Workflows
A team of always-on AI agents — research, regulatory monitoring, documentation — working continuously on each engagement. An embedded research and reporting capability that compounds with each year.
AI does the work. Advisors make it defensible.
Our AI platform — hosted on AWS Sydney — generates the first 80% of every engagement: the diagnostics, the drafts, the scenario narratives, the gap registers, the report structures. Our advisors provide the final 20%: the regulatory judgement, the defensibility assessment, the CFO-level explanation, the auditor relationship. The result is Big 4-quality output at a fraction of the cost and a fraction of the time.
Built for ASIC defensibility. Priced for the mid-market and large enterprise.
Every engagement starts with one question: what did we actually hear?
Every proposal we issue includes a 'What We Heard' section. It is the discovery session played back to the client, in their own words, before we propose any work. If we have misheard them, we want to know before they sign — not after we deliver.
"Hydro Tasmania has chosen to comply voluntarily. The legislative exemption is real, but you have decided not to use it. That decision raises the bar, not lowers it — your first report will be read against the same standard as ASIC-regulated Group 1 reporters, and by a Tasmanian public that pays close attention."
A 30-minute conversation with someone who has sat in the CFO's chair.
Paula Kensington leads every executive briefing. The call is a regulatory reality check, not a sales pitch. You leave with a clear understanding of your obligations, your exposure, and what your first 60 days should look like. If we are not a fit, she will tell you that too.
Or email paula@futurevalue.global directly.