Free AASB S2 Reporting Gap Analysis Template
Evaluate your organisation’s readiness for ASRS climate disclosures with this free AASB S2 Reporting Gap Analysis Template.
What you’ll get
- A free Reporting Gap Analysis Template aligned with AASB S2: Climate-related Disclosures
- A clear, structured matrix of disclosure requirements, mapped to paragraph references
- A practical way to self-assess reporting readiness against ASRS obligations
- Tools to identify gaps, assign ownership, and set deadlines for compliance
- A common framework for sustainability, finance, and governance teams to collaborate
- A repeatable process to build investor confidence and regulatory compliance
What the template includes
The Reporting Gap Analysis Template is designed to simplify climate-related disclosure preparation under ASRS and AASB S2. It provides a structured framework that ensures organisations don’t miss any requirements by linking directly to paragraph references in the standard.
The template includes:
- Capability status assessment — mark each disclosure requirement as Fully Meets, Partially Meets, or Not Met.
- Evidence tracking — confirm whether audit-ready documentation exists for each item.
- Gap description fields — capture specific weaknesses or missing elements.
- Responsibility assignment — assign an owner to close each identified gap.
- Deadline setting — establish due dates to create a clear roadmap toward compliance.
How to use the template
- Review requirements: Start by going through each disclosure item in the matrix.
- Assess current state: For every item, select your current capability status and document supporting evidence.
- Capture gaps: Record where evidence is weak or absent, and describe specific deficiencies.
- Assign responsibility: Nominate individuals or teams to close each gap.
- Set timelines: Add due dates to ensure accountability and timely progress.
The best results come from using the template collaboratively:
- Cross-functional workshops with sustainability, finance, risk, and governance teams ensure all perspectives are included.
- Regular reviews help track progress, adjust priorities, and stay aligned with phased ASRS deadlines.
- Over time, the template becomes a living document, supporting both compliance and continuous improvement in climate reporting.
Get started now — then scale with Avarni
Download your free AASB S2 Reporting Gap Analysis Template
Unsure where your climate disclosures stand?
Download this free Gap Analysis Template to map your compliance, assign accountability, and turn uncertainty into clarity — so you're ready for AASB S2 with confidence.
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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