Free resources
Free Emissions Data Quality Assessment Framework for ASRS AASB S2 compliance
Misha Cajic
May 6, 2025
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4
min read
Getting your emissions data ready for disclosure under AASB S2 can be challenging. Between validating activity data, maintainixng consistency across reporting periods, and preparing for third-party assurance, sustainability teams are juggling a lot. That’s why we’ve developed a free Emissions Data Quality Assessment Framework — designed specifically to help you assess, document, and strengthen your emissions datasets before you disclose.
Whether you’re aiming for limited or reasonable assurance, or simply building confidence in your internal governance, this tool walks you through a structured, step-by-step evaluation of your Scope 1, 2 and 3 emissions data. And it aligns directly with expectations under Australia’s new Australian Sustainability Reporting Standards (ASRS), including AASB S2.
Under AASB S2, companies will need to disclose climate-related financial information with a level of accuracy and traceability that withstands both internal and external scrutiny. This goes beyond estimation—it requires transparent methods, consistent assumptions, clear sourcing, and auditable evidence trails. Regulatory oversight is increasing, and with ASIC now enforcing sustainability reporting requirements, organisations must be able to prove the credibility of their data.
This framework doesn’t just help with compliance. It also prepares you for assurance, improves internal collaboration between sustainability and finance teams, and gives you confidence that your disclosures are built on solid data.
The assessment framework is structured across six key data quality dimensions: accuracy, completeness, timeliness, consistency, traceability, and reliability. Each of these dimensions corresponds to specific disclosure expectations under AASB S2 and supports readiness for external assurance.
You’ll be guided through four core templates:
This is the starting point for assessing each emissions dataset. It includes checkpoints like: Does the data reconcile with financial or operational systems? Is it up to date for the current reporting period? Have emission factors and methodologies been applied consistently?
For each item, users indicate whether it meets quality expectations and document any gaps or issues. The result is a clear picture of where your emissions data is already strong—and where you may need further validation.
Transparency starts with knowing where your data comes from and who’s responsible for it. This register lets you list each data source (electricity, gas, refrigerants, etc.), along with the department owner, source system, format, last update, and verification status.
For organisations with distributed operations or complex supply chains, this sheet simplifies cross-functional coordination. It also supports the traceability requirement under AASB S2 by ensuring you can link emissions figures directly to their origin.
This is where you log how each emission figure was calculated—including the activity data, emission factor used, and any assumptions that affect the outcome. By capturing calculation logic in one place, this log becomes essential documentation for audit purposes.
You’ll also record your sources (like the National Greenhouse Accounts) and whether QA has been completed. This ensures consistent application of methodologies across time and teams, while also supporting disclosures under AASB S2, particularly the requirements outlined on pages 34–35.
No emissions inventory is perfect. But under the ASRS, you’re expected to explain where uncertainties exist and whether they’ve been disclosed in your climate reporting.
This register helps you pinpoint data with high estimation risk—especially Scope 3 categories like purchased goods and services, business travel, or downstream emissions. You’ll be able to flag material impacts and confirm whether disclosure has been made, preparing you for questions from auditors or investors.
This tool was built with assurance in mind. Whether you're preparing for a limited assurance review in 2025 or working toward reasonable assurance in later years, the framework helps you build a documented, auditable trail of your emissions data.
An Assurance Evidence Index is also included—letting you list the files, source documents, and systems supporting each emissions figure. You can easily map emissions estimates back to their source evidence, making assurance more efficient and less stressful.
The framework is available as a free, editable Excel workbook. You can download it, duplicate it for your internal reporting cycle, and tailor it to your operations. There are no license restrictions or paywalls. It’s a practical, actionable tool created by Avarni’s sustainability reporting experts to help you meet the new standards with confidence.
If you need guidance on using the framework or preparing for ASRS disclosures, the Avarni team is available to help. Contact us for more information.
