Free Scope 3 Emissions Prioritisation Guidelines for AASB S2 compliance
Pinpoint your most material Scope 3 categories using benchmarks and real-world examples for AASB S2 compliance.


What you’ll get
- A practical guide to identify and prioritise your most material Scope 3 categories.
- A framework grounded in seven clear criteria — such as emission size, company influence, risks, stakeholder expectations, sector guidance, and financial impact.
- An industry‑specific matrix, ranking all 15 Scope 3 categories by importance across 15 major Australian sectors.
- Real-world examples and use cases that bring clarity to each category — making it easier to align operational activities with reporting obligations.
- A customisable resource for your organisation – Adapt the framework with your own thresholds or materiality rules, and use it to continually refine your decarbonisation strategy.

Designed for use with Avarni
These guidelines are built to complement Avarni’s carbon accounting platform. If your organisation is already calculating actual Scope 3 emissions using Avarni, this guide helps you benchmark those results against industry expectations.
Rather than treating prioritisation as a one-off activity, users can apply this matrix continuously — using it to refine decarbonisation strategies, engage internal stakeholders, and make the business case for further emissions reductions in high-impact categories.
Get started now — then scale with Avarni
Download your free Scope 3 Emissions Prioritisation Guidelines for AASB S2 compliance
Facing a wall of Scope 3 categories and unsure where to start?
This free guide lets you zoom in on the emissions that matter most, with clarity and confidence. It’s your go-to tool to focus effort on high-impact areas and back decisions with evidence.
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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See exactly how your organisation can benefit, with your data, your challenges, and our carbon accounting solutions.