Four phases. One outcome the CFO can defend.
Climate disclosure is primarily a finance and governance discipline. Every element of our methodology is designed to produce disclosures that your CFO can defend to ASIC, your auditor can sign off under ASSA 5000, and your board can declare without hesitation.
01Phase 1 — Climate Diagnostic & Roadmap
Phase 1 establishes a rigorous, evidence-based baseline of your current AASB S2 maturity, identifies every compliance gap across all four pillars, and produces a 12-month roadmap to Minimal Viable Compliance. It is priced as a fixed-fee engagement so you can scope the entry point precisely.
What you receive
- Phase 1 Internal Diagnostic Report — full maturity assessment across all four AASB S2 pillars, capability heatmap, gap register with paragraph references, pre-assurance readiness rating
- 12-month Compliance Roadmap — quarterly action plan, each action mapped to an AASB S2 paragraph and an internal owner
- Preliminary Scenario Analysis Framework — initial identification of 1.5°C and high-warming risk parameters for your sector
- Playback Reports — one per interview, signed off by your team, becoming appendices to the final report
- Executive Presentation — 20-slide board deck delivered by Paula Kensington
- Optional Vested Impact Baseline — independent outside-in benchmark from public information (third-party fee passed through)
What it costs you internally
- CFO: 6–8 hours total across 6–8 weeks (kick-off, key interviews, workshop, board presentation)
- Financial Controller: 3–4 hours
- Head of Operations / Risk: 90 minutes
- Company Secretary / Board Representative: 60 minutes
- Other interviewees: 60–90 minutes each
- Half-day co-solving workshop: 3 hours, leadership team
- Total organisation-wide: ~21 hours over 6–8 weeks
02Phase 2 — Compliance Readiness
Phase 2 is the readiness engagement. The roadmap from Phase 1 becomes the embedded foundation: governance evidence trail, climate into the enterprise risk register, Scope 1 and 2 inventory with a documented base year, and capability uplift through mandated training. Phase 2 closes with a maturity re-baseline that the board can take to the audit committee.
What we explicitly do not do in Phase 2: financial scenario calculations. Those belong in Phase 3, once the foundations are real.
Governance & ERM uplift
Board charter amendments, ARC standing agenda item, climate accountability formalised, ERM integration with documented escalation paths.
GHG inventory foundation
Scope 1 and 2 data collection methodology, FY base year selected and documented, monthly data capture operationalised, auditor pre-engaged.
Capability & change
Mandated climate training (delivered with our partner Kandu), CFO advisory retainer, finance-team upskilling sized to your cohort.
03Phase 3 — AASB S2 Reporting Period
Phase 3 produces, assures, and lodges your published AASB S2 Sustainability Report. The foundations are in place. The base year is documented. The auditor knows the methodology. Now we work alongside your CFO through the reporting period itself.
Months 1–4
Scenario narratives generated, CFO workshop to validate financial impact, strategic resilience assessment drafted.
Months 5–8
Financial impact quantification iterated with finance team, by-asset where possible, bounded estimates with appropriate uncertainty disclosure where not.
Months 9–11
Report assembly via the Phase 3 Report Engine, advisor review (4–6 hours vs 60–90 without AI), CFO sign-off, external auditor pre-lodgement review.
Month 12
ASIC lodgement alongside the Annual Financial Report. Engagement close-out. Phase 4 proposal issued.
AI Governance Integration ($15K–$25K)
AI Governance Policy, AI Register, AI in Climate Reporting Methodology Note for the auditor. The AI governance trajectory is following the climate trajectory, two years behind. The CFO who builds both at the same time is ahead of the curve.
04Phase 4 — Ongoing Compliance & Growth Partnership
Phase 4 is the annual partnership that begins after the first report is lodged. Year 2 adds Scope 3. Year 3 adds reasonable assurance on most disclosures. Year 4 approaches the full assurance standard required by 2030. Each year the disclosure must be more complete, more defensible, and more integrated with financial reporting. By Year 3 the conversation begins to extend beyond compliance into optimisation and strategic advantage.
Quality is not a final review. It is an operating system.
Every deliverable passes through structured approval gates before reaching the client. The gates are how the 80/20 principle is operationalised: AI generates the work, advisors make it defensible, no deliverable reaches the client without passing the relevant gate.
- ·1.1 — Diagnostic input validation
- ·1.2 — Scoring & gap-register review
- ·1.3 — Roadmap defensibility
- ·1.4 — Final report sign-off
- ·2.1 — Governance artefact review
- ·2.2 — ERM integration sign-off
- ·2.3 — GHG methodology lock
- ·2.4 — Re-baseline release
- ·3.1 — Scenario narrative review
- ·3.2 — Financial impact sign-off
- ·3.3 — Pre-lodgement assurance review
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.