Free Data to Disclosure Mapping Excel Template
Connect your data sources to AASB S2 disclosure items with this Excel mapping tool for improved traceability.


What you’ll get
A structured Excel template with three purpose-built sheets:
- Disclosure Summary, outlining the four core AASB S2 areas, related requirements, data sources, and direct links to each standard section.
- Data‑to‑Disclosure Guide, mapping common data types to AASB S2 sections, expected systems, and typical data owners, helping you identify gaps, assign responsibilities, and prioritise.
- Disclosure Checklist, a practical, end-to-end tool for planning and tracking the disclosure process, by stage, team owner, and completion status.
Sheet 1: The disclosure summary
A high-level summary of the 4 core AASB S2 areas:
- Governance
- Strategy
- Risk Management
- Metrics & Targets
It shows:
- What each section requires
- What data you’ll need
- Where that data typically lives
- Links to the relevant AASB standards
Sheet 2: The data to disclosure guide
A practical mapping of common sustainability data types to AASB S2 disclosure requirements.
For each data type (e.g. fuel use, procurement spend, refrigerants), it shows:
- What the data is and why it matters
- Which AASB S2 section it supports
- Typical systems (e.g. SAP, EMS, travel tools)
- Typical data owners (e.g. Facilities, Finance, Procurement)
Use this to:
- Identify gaps
- Assign owners
- Prioritise systems and process changes
Sheet 3: The disclosure checklist
A structured end-to-end checklist that guides your organisation through:
- Setting up governance and responsibilities
- Collecting emissions-relevant data (fuel, electricity, waste, etc.)
- Performing risk and scenario analysis
- Setting targets and metrics
- Preparing disclosures in line with AASB S2
Each step includes:
- What to do
- Which team is typically responsible
- Which AASB S2 section it relates to
- A "Complete?" checkbox to track progress

Get started now — then scale with Avarni
Download your free Data to Disclosure Mapping Excel Template
Cut through the complexity of AASB S2 disclosures. Download this free Data-to-Disclosure Mapping Template to see what’s needed, who owns it, and where you stand. Get clear, get aligned, and get confident today.
Disclaimer: Avarni does not provide accounting, tax, business or legal advice. This template has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.
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