Our methodology

Four phases. One outcome your Board can defend.

Climate disclosure is no longer a sustainability exercise. It is a finance and governance discipline. Our methodology is designed to deliver disclosures that withstand scrutiny from regulators such as ASIC, align to assurance expectations under ASSA 5000 and ASSA 5010, and can be confidently declared by your Board.

The difference in outcomes is not effort — it is when and how the work is done.

Withstands regulatory scrutiny
Aligns to ASSA 5000 / ASSA 5010 assurance
Defensible at Board declaration
Phase 01

Climate Diagnostic & Roadmap

6–8 weeks·Standalone entry point

Phase 1 establishes your audit-defensible baseline. We assess your organisation across all AASB S2 pillars to identify where you are today, where you are exposed, and what must be built to reach Minimum Viable Compliance.

This is not a high-level review. It is a pre-assurance diagnostic, designed to surface gaps that would otherwise emerge under audit.

What you walk away with

  • A defensible baseline position aligned to AASB S2
  • A gap register mapped to disclosure requirements
  • A 12-month roadmap with clear ownership across finance, risk and operations
  • A board-ready narrative of your current position and required actions
  • Optional independent outside-in baseline benchmarking (via third-party data partner)
Outcome

Clarity. Alignment. A starting point your CFO and Board can stand behind.

Phase 02

Compliance Readiness

6–12 months

Phase 2 builds the foundations that assurance relies on. This is where most organisations either build a system that works, or accumulate risk that surfaces during reporting.

We focus on embedding climate into the core of the business:

  • Governance structures and accountability
  • Enterprise risk management integration
  • GHG data methodology and repeatability
  • Finance and operational capability uplift

What this phase delivers

  • A governance evidence trail aligned to Board and Audit Committee expectations
  • Climate integrated into your risk and control environment
  • A repeatable GHG methodology with a documented base year
  • A finance team equipped to engage with climate as a financial issue
Important principle

Quantification follows foundation.

Financial scenario analysis is only undertaken once governance, data integrity and methodology are established — ensuring outputs are credible, auditable and decision-useful.

Outcome

A business that is ready for reporting — not reacting to it.

Phase 03

AASB S2 Reporting & Disclosure

9–12 months

Phase 3 is the reporting period. By this stage governance is embedded, data is structured, methodology is understood, and the auditor is already engaged. We work alongside your CFO to produce a published, assured, ASIC-lodged sustainability report.

Focus areas

  • Climate scenario narratives and resilience assessment
  • Financial impact articulation and integration into decision-making
  • Structured report assembly aligned to AASB S2
  • Pre-lodgement readiness for external assurance
Outcome

Disclosures that are coherent, defensible, and capable of withstanding assurance scrutiny.

Phase 04

Ongoing Compliance & Strategic Advantage

Annual retainer

The first report is the starting point — not the end. Each subsequent year increases in expectation: broader disclosures, deeper integration with financial reporting, and expanding assurance scope.

We partner with you to evolve from compliance → optimisation → strategic advantage.

Typical progression

  1. Year 1
    First report lodged
  2. Year 2
    Scope 3 integration
  3. Year 3
    Expanded assurance coverage
  4. Year 4+
    Fully embedded, decision-useful climate reporting
Outcome

Climate becomes part of how the business allocates capital, manages risk, and creates long-term value.

Our operating principle

Quality is not a final review. It is built into the system.

Every output we deliver is developed with assurance in mind from day one.

Clear traceability from disclosure back to source data

Alignment between governance, risk, finance, and operations

Documentation that supports both audit and Director declaration

The result is not just a report — it is a defensible position.

The pattern across the first wave

What distinguishes organisations that succeed.

Since the first wave of sustainability disclosures began, a consistent pattern has emerged. The difference between defensible disclosure and material adjustment is not effort. It is preparation, sequencing, and system design.

Organisations that start 12–18 months ahead

Build defensible, assurance-ready disclosures.

Organisations that compress the work

Face material adjustments and gaps.

Climate disclosures are becoming financial disclosures. Those who build the system early will not just comply — they will lead.

Next step

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.