Australian Sustainability Reporting: Implementing Robust Scope 1, 2 & 3 Reporting in 2026

As Australia moves from planning into delivery of mandatory climate disclosures under the Australian Sustainability Reporting Standards, many reporting entities are now facing the practical reality of emissions reporting at scale.

For most organisations, the challenge is no longer understanding what Scope 1, 2 and 3 emissions are, but in building the systems, data pathways, and governance required to baseline emissions, apply consistent methodologies, and produce disclosures that can stand up to internal scrutiny, external assurance and year-on-year comparison.

This session is designed for sustainability, finance and procurement teams who are already familiar with emissions concepts and are now focused on operationalising emissions reporting in line with AASB S2.  The session will focus on Scope 1 and 2 emissions reporting in an entity’s first year of mandatory disclosure, while providing a structured, pragmatic pathway to preparing for Scope 3 disclosure requirements that apply from the second year of reporting.

We will share practical guidance on what reporting entities should prioritise in 2026, common pitfalls to avoid, and how to streamline emissions data collection and management so teams can approach the reporting year with confidence.

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What we’ll cover

• What AASB S2 requires in practice for Scope 1 and 2 emissions reporting in the first year of mandatory disclosure
• What AASB S2 requires for Scope 3 emissions reporting in the second year of mandatory disclosure 
• Common data challenges, plus how to create a clearer, more efficient emissions reporting workflow
• How to prepare for Scope 3 measurement, including practical methodology choices and data readiness considerations 

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Who this session is for

Designed for sustainability, risk & compliance and finance teams responsible for sustainability reporting under Australia’s mandatory climate-related financial disclosure regime, or those expecting to fall within scope in future reporting cycles. This is particularly relevant for Group 2 and 3 reporting entities.

Attendees will leave with practical steps to improve emissions readiness, strengthen internal alignment, and build a scalable emissions reporting approach that supports both compliance and future decarbonisation efforts.

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Can’t attend live?

Register anyway and we’ll send you the recording and resources after the session.