SUSTAINABILITY SERVICES
Sustainability reporting support
Working out what your organisation needs to report, what information it already holds, and what a proportionate report looks like.
Sustainability reporting can cover environmental, social, and governance information under voluntary or stakeholder-driven frameworks. In Australia, the mandatory sustainability-reporting regime under the Corporations Act currently centres on climate-related financial disclosures prepared under AASB S2.
ESEA supports developers, government bodies, education organisations, and businesses in NSW to scope reporting needs, organise environmental information, identify data gaps, and develop a proportionate advisory scope, with ecological and biodiversity information drawn from ESEA's own field and assessment work where relevant.
WHO HAS TO REPORT
Who has to report under AASB S2
Under the general size-test pathway, an entity that is required to prepare an annual financial report under Chapter 2M of the Corporations Act enters mandatory sustainability reporting when it meets at least two of the relevant size criteria.
- Group 1 applies to annual reporting periods beginning on or after 1 January 2025, with consolidated revenue of at least $500 million, gross assets of at least $1 billion, or 500 or more employees.
- Group 2 applies from 1 July 2026, with revenue of at least $200 million, assets of at least $500 million, or 250 or more employees.
- Group 3 applies from 1 July 2027, with revenue of at least $50 million, assets of at least $25 million, or 100 or more employees.
Separate criteria also apply to some NGER reporters, registered schemes, registrable superannuation entities, and retail CCIVs. A Group 3 entity that determines it has no material financial risks or opportunities relating to climate may use the statutory statement pathway rather than full climate statements. AASB S2 is based on IFRS S2. Whether a particular entity is legally in scope should be confirmed against the Corporations Act and ASIC guidance with the entity's accountant, auditor, or legal adviser.
What is included
What our sustainability reporting support includes
01
Reporting purpose and audience review, because who reads the report determines its scope more than any framework
02
Inventory of the environmental and sustainability information the organisation already holds
03
Gap analysis against the requirement the audience expects, which may include AASB S2, ISSB, GRI, or a tender-specific framework
04
A proportionate advisory scope and, where appropriate, support drafting the environmental sections
05
Ecological and biodiversity data from ESEA's own survey work where a report needs it
HOW WE WORK
How we work on sustainability reporting
Reporting support is most valuable when it starts with scoping rather than drafting, because most organisations hold more environmental data than they realise and the gaps are what take time to close.
ESEA engages early to establish what you need to report and what you already hold, identifies the gaps while there is still time to fill them, and delivers to clear timelines so the reporting cycle is met. Your engagement is managed by an experienced Senior Consultant from commencement through to completion, with Director-level review providing an additional layer of technical and strategic oversight.
FAQ
Sustainability reporting FAQs
Per project while ESEA develops this service. The reporting purpose, the data available, the framework, and the extent of specialist input determine the work, and a data-gap review is a very different scope from preparing a complete organisation-wide report. Legal applicability advice, financial reporting work, and formal assurance are separate specialist functions where required.
It follows the purpose and audience. AASB S2 applies where the Australian mandatory climate-reporting regime captures the entity. ISSB-aligned information may be requested by investors or lenders, while GRI may suit broader impact-focused sustainability reporting. Project financiers may also require IFC Performance Standards or Equator Principles alignment. We scope ESEA's environmental and sustainability support to the requirement rather than assuming one framework is appropriate for every organisation.
That inventory is usually the first piece of work and the most useful one. Most organisations hold more usable environmental data than they realise, in approvals, monitoring reports, energy bills, and contractor records, and the gap is often narrower than feared.
Related Sustainability Services
Environmental & Social Management Plan
Controls, responsibilities, and monitoring that site teams can actually follow
Sustainability Peer Review
Independent technical check of sustainability documents before publication
partner with us
Not sure what you need to report?
Tell us why the report is needed and who will read it. We will review the information you already hold, identify the gaps, and recommend a proportionate scope.