Free Organisational Boundary Setting Template
Define and visualise your emissions reporting boundary with this Excel template: your first step toward AASB S2 compliance.


What you’ll get
- An Excel-based template for documenting organisational boundaries.
- Step-by-step guidance aligned with AASB S2 and ASRS requirements.
- Practical tools to map entities, assess consolidation methods, and visualise boundary decisions.
- Governance-ready documentation to support assurance and regulatory reviews.
A step-by-step guide to boundary setting
The template contains the following tools:
- Introduction & Instructions — A comprehensive guide to boundary setting principles, key concepts, and ASRS requirements to ensure you start your compliance journey with a proper foundation.
- Organisational Structure Mapping — A structured template to document all entities within your corporate structure, capturing critical ownership and control relationships needed for boundary decisions.
- Decision Tree Tool — An interactive decision-making framework that guides you through key questions to determine the most appropriate boundary approach for your organization.
- Entity Inventory — A detailed inventory system to document and justify which entities fall within your reporting boundary, creating a clear audit trail for regulators and assurance providers.
- Consolidation Method — A comparison calculator showing how different boundary approaches affect your emissions totals, helping you understand the implications of your boundary choice.
- Boundary Visualisation — A visual representation tool that transforms your boundary decisions into a clear organisational chart, making complex structures and inclusion decisions easy to communicate to stakeholders.
- Documentation & Approval — A formal record-keeping system for boundary decisions that satisfies governance requirements and creates defensible evidence of methodological choices.
- Common Challenges & Solutions — Practical guidance for handling complex scenarios like joint ventures, franchises, and acquisitions that might otherwise create reporting inconsistencies.
- Glossary — A comprehensive reference of key terminology related to organisational boundaries and ASRS reporting requirements to ensure consistent understanding across your team.

Get started now — then scale with Avarni
Download your free Organisational Boundary Setting Template
Start your emissions reporting on solid ground. Download this free Boundary Setting Template to define, document, and visualise your organisational reporting boundary — all in one, audit-ready tool.
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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