AASB S2 climate reporting · Australia

Sustainability, made practical.

Kelp Advisory helps Australian businesses understand their sustainability obligations and deliver practical outcomes. For AASB S2, that means a clear gap analysis, reliable Scope 1 and 2 numbers, people who can handle Scope 3, and senior support for as long as you need it.

Reporting periods startingSource: AASB
Group 1on or after 1 Jan 2025
Group 2 · now in scopeon or after 1 Jul 2026
Group 3on or after 1 Jul 2027

Services

Technical expertise. Clear next steps.

Start with the piece you need now. Most clients begin with a gap analysis and build from there.

Start here

AASB S2 Gap Analysis

A clear view of where your current disclosures, data and governance sit against AASB S2, and what it takes to close the gap before your first report.

  • Review across governance, strategy, risk management, and metrics and targets
  • Prioritised gap register with owners and effort estimates
  • Board-ready summary and a roadmap to first-year reporting

Best for: Group 2 and 3 entities preparing their first sustainability report.

Ongoing

Fractional Sustainability Manager

Senior sustainability capability a few days a month, without a full-time hire. We work inside your organisation, run the program and keep reporting on track.

  • Owns the reporting calendar, data requests and auditor liaison
  • Briefs the board and executive on climate risk
  • Scales up around reporting season and down in between

Best for: mid-sized businesses without an in-house sustainability lead.

Measure

Scope 1 & 2 Reporting

An emissions inventory for your direct operations and purchased energy, built on NGER-aligned methods and documented well enough for assurance.

  • Boundary setting, activity data collection and emissions factors
  • Location-based and market-based Scope 2
  • Methodology notes your auditor can follow

Best for: any entity reporting under AASB S2 from year one.

Build capability

Scope 3 Training

Scope 3 disclosure is required from your second reporting year. We train your finance, procurement and operations people to scope, collect and estimate it themselves.

  • The 15 categories, and which ones matter for your business
  • Spend-based and supplier-specific data, and when to move between them
  • Workshops tailored to your value chain, in person or online

Best for: organisations that want to own Scope 3 in-house.

Am I in scope?

Find your reporting group.

Answer four questions about your business at year end. An entity falls into a group when it meets at least two of the three size thresholds.

Consolidated revenue
Consolidated gross assets
Employees
Are you a registered NGER reporter?
Your likely group
Not yet
Below the Group 3 thresholds

You're unlikely to be required to report under AASB S2 today, but large customers and lenders may still ask for your emissions data.

Talk to us → Indicative only. Thresholds from the AASB's overview of Australian Sustainability Reporting Standards, for entities that lodge financial reports under Chapter 2M of the Corporations Act. Asset owners and NGER publication-threshold rules add further detail. We'll confirm your position on the first call.

How we work

From requirement to action.

  1. Scope

    A 30-minute call to confirm your reporting group, timeline and what already exists.

  2. Diagnose

    Gap analysis against AASB S2, with a roadmap sized to your deadline and budget.

  3. Build

    Scope 1 and 2 inventory, governance processes and draft disclosures, built alongside your people.

  4. Hand over or stay

    Train your people to run it, or keep us on as your fractional sustainability manager.

For specialist work, we bring in trusted experts from our network.

About

I'm Sabrina. I help organisations turn sustainability targets into work that gets done.

SabrinaFounder & Principal, Kelp Advisory

  • Master of Environment, University of Melbourne
  • ~10 years in energy and sustainability
  • Scope 1, 2 & 3 reporting delivered through annual third-party assurance

I've spent around ten years in energy and sustainability, across commercial and industrial energy procurement, electricity retail and consulting. I built Iberdrola Australia's commercial and industrial retail business from the ground up, advised ASX Top 20 companies at Energy Action, and worked in consulting at Accenture.

I've also done the hands-on work: running multi-year Scope 1, 2 and 3 reporting through third-party assurance, and redesigning a supplier program so that more than 120 suppliers delivered data they had previously ignored.

Calling Australia home, I care deeply about its coastline, its ocean and its native plants. Kelp Advisory is how I put that to work: practical, organised support for organisations that have set targets and now need to deliver them.

I'm based in Melbourne and work with organisations that want to set sustainability targets, or have set them and aren't sure how to reach them. You work with me directly, with senior experience on every piece of work rather than a hand-off to a junior. When a project needs specialist depth, I bring in trusted experts from my network.