AASB S2 Scope 1 & 2 Readiness Checklist for Group 2 Mining
Get your first Scope 1 and 2 emissions report right under AASB S2, with a structured, step-by-step checklist built for Group 2 mining companies.
What you’ll get
- A seven-section checklist that takes you from confirming your group and start date to the evidence pack your assurer will ask for
- Plain-English guidance on the judgement calls mining companies get wrong most often: joint venture treatment, contractor fleet and fuel, off-grid power, and who controls the blast
- How to reconcile your NGER submission to your AASB S2 report, covering period, boundary, AR5 vs AR6 and the sources NGER leaves out, like explosives
- A practical method for reconciling fuel and invoices to your ledger and building an assurer-ready evidence pack
- A benchmark of 11 Group 1 mining peers (coal, gold and contract miners) showing how boundary choices took reported Scope 1 from nil to over 1.1 million tonnes
Who it's for
Group 2 mining companies, including owners, JV partners and contract miners, with a first report for financial years starting on or after 1 July 2026.
Note: This is a companion to the webinar Getting Scope 1 & 2 right under AASB S2: Lessons for Group 2 mining.
Get started now — then scale with Avarni
Download your free Scope 1 & 2 Readiness Checklist
Wondering whether your first Scope 1 and 2 report will hold up under AASB S2?
This free readiness checklist walks you step by step through confirming your group, setting your boundary, applying the control test on site, reconciling NGER to your AASB S2 report and preparing for assurance. Use it to catch the gaps mining companies most often miss, such as joint venture treatment, contractor fuel and explosives, before they reach your assurer. Download it now to get your numbers assurance-ready.
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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