Disclose
Navigate climate disclosure requirements and broader regulatory expectations with clarity and confidence.
In this stage, we help organisations navigate and prepare for annual climate and sustainability reporting obligations. This includes mandatory requirements such as AASB S2, NGER and the Safeguard Mechanism, as well as voluntary programs such as Climate Active. Our approach supports accurate reporting, alignment with evolving regulatory requirements and the delivery of clear, decision-useful information for stakeholders.
Climate-Related Financial Disclosures
We help organisations prepare sustainability reports aligned with the Australian Sustainability Reporting Standards (ASRS), with a focus on AASB S2 climate-related financial disclosures. Our services include ASRS readiness assessments and practical implementation support across the four core pillars: governance, strategy, risk management, and metrics and targets.
We also support the development of disclosures, internal controls and audit-ready documentation to strengthen reporting confidence and alignment with evolving regulatory requirements.
NGER & Safeguard Mechanism
We support organisations in meeting their obligations under the National Greenhouse and Energy Reporting (NGER) Scheme and the Safeguard Mechanism. Our services include emissions measurement and reporting, data governance, basis of preparation development, audit-ready documentation and support with communications with the Clean Energy Regulator.
We help organisations understand their exposure under the Safeguard Mechanism, manage compliance pathways and strengthen the accuracy and integrity of emissions data within Australia's national reporting framework.
Climate Active Certification
Pangolin has supported organisations through the Australian Government's carbon neutral programs since their inception and has worked with more than half of all successful Climate Active participants.
Climate Active is Australia's only Australian Government-endorsed carbon neutral certification program, covering organisations, products, services, events and buildings. We help organisations calculate, reduce and offset greenhouse gas emissions, supporting credible climate action and certification outcomes while reducing the risk of greenwashing.
Environmental Product Declarations (EPDs)
We support organisations in developing Environmental Product Declarations (EPDs) that are transparent, credible and aligned with international standards. EPDs help organisations respond to tender requirements, customer expectations and sustainability reporting obligations with confidence.
Our EPDs are underpinned by Life Cycle Assessment (LCA) methodologies and tailored to the specific product, market and regulatory context. This provides the evidence needed to support environmental claims while contributing to commercial and sustainability objectives.
Sustainability Reporting
Sustainability reporting enables organisations to communicate ESG goals and performance, meet stakeholder expectations and strengthen market positioning.
Through best-practice reporting, organisations gain and share insights into strengths, gaps and risks, creating a clear foundation to inform ESG strategy, improve performance and support ongoing transparency, accountability and engagement with customers, employees and other business or community stakeholders.
Reporting Made Simple
Frequently Asked Questions
What Is the difference between AASB S1 and AASB S2?
Both AASB S1 and AASB S2 form part of the Australian Sustainability Reporting Standards (ASRS), however they serve different purposes.
- AASB S1 is a voluntary standard that sets out general requirements for disclosing sustainability-related risks and opportunities that may affect an organisation’s financial position and performance.
- AASB S2, meanwhile, focuses specifically on climate-related risks and opportunities and is mandatory for entities that meet the relevant reporting thresholds and legislative requirements.
Click here to learn more about our Climate-Related Financial Disclosures services.
How should organisations approach the minimum requirements for AASB S2?
The “minimum requirements” under AASB S2 will vary between organisations. In practice, there is no one-size-fits-all baseline. What is considered appropriate depends on the organisation’s industry, circumstances, and its capability and capacity to identify, assess and manage climate-related risks and opportunities.
Click here to learn more about our Climate-Related Financial Disclosures services.
What are the responsibilities of a director under AASB S2?
Where an entity is required to prepare climate-related disclosures under the Corporations Act and AASB S2, directors have responsibilities relating to the approval, oversight and governance of those disclosures. Failure to comply may expose the company, and in some circumstances its directors, to regulatory action, civil penalties or claims relating to breaches of directors' duties, misleading disclosures or other Corporations Act obligations. A helpful guide is available via the Australian Institute of Company Directors.
Click here to learn more about our Climate-Related Financial Disclosures services.
What is Australia’s standard for carbon neutrality?
Australia’s recognised benchmark for carbon neutrality is the Climate Active Carbon Neutral Standard, a voluntary, government-backed framework that requires organisations to measure, reduce, offset, and publicly report their greenhouse gas emissions before making a carbon-neutral claim. The Climate Active Standard is based on internationally recognised frameworks and standards, including the ISO 14064 series and the Greenhouse Gas (GHG) Protocol. While not legally mandatory, it is widely used to support credible carbon neutrality claims and drive climate action.
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