CLIMATE DISCLOSURE AASB S2 FAST TRACK

See what you have.
Know what you need.

A focused assessment for executives and boards preparing for climate-related disclosure.

Built from publicly available information and validated by your team, so we get well into the work while asking little of your people.

What is already in place?
What matters next?

Most organisations are not starting from zero. Relevant work often already sits across the business, but it may not yet be visible as the inputs for the disclosure requirements.

The Fast Track establishes a practical shared view: what evidence and controls already exist, where the material gaps and management judgements are, and what should be addressed first.

01

Make the current state visible

Start with what's available. Make the most of publicly available information, validated by your management team, and draw out insights that inform strategy.

02

Clarify gaps and judgements

Distinguish missing data, analysis, governance and controls from the management judgements that require deliberate choices.

03

Identify what matters

Maximise the information that is readily available, draw insights from the data that informs strategy.

04

Establish a path forward

Set out priorities, ownership, dependencies and the next practical steps toward robust disclosure.

The AASB S2 Fast Track uses publicly available and externally shared information, validated by management, to produce a business model and value chain map, an initial climate risk view, a gap and judgement view, and a prioritised roadmap before the full engagement.

A clearer starting point.
A practical way forward.

Business model and value chain map

Fast Track delivers your business model and value chain as a clear visual map, along with an initial view of the physical and transition climate risks most likely to affect it.

Material gap and judgement view

A clear distinction between gaps to address, dependencies to resolve and management decisions that need to be made.

Prioritised roadmap

A practical sequence of actions, ownership and next steps, designed for management and board use.

The output is designed to support informed decisions and subsequent implementation. It is not an assurance engagement or a substitute for management accountability.

Disclosure grounded in the business.

Enterprise first

Start with how the company creates value, then understand how climate-related risks and opportunities affect it.

Different perspectives

Commercial, financial, climate value and technology expertise brought together around the same business questions.

Evidence-led

Transparent sources, explicit assumptions and clear distinctions between evidence, interpretation, uncertainty and data gaps.

Built to be used

Work that supports choices about governance, strategy, operations, investment, assets and financial performance.

Understand your starting point.

Discuss your current position and what a focused Fast Track could clarify for management and the board.

Ask about the AASB S2 Fast Track