Free Scope 3 Supplier Emissions Questionnaire Toolkit for AASB S2 compliance

As sustainability disclosures become more robust and granular under frameworks like the Australian Accounting Standards Board’s AASB S2, companies are under growing pressure to improve the accuracy and transparency of their Scope 3 emissions reporting. For many organisations, purchased goods and services (Scope 3 Category 1) represent a major emissions hotspot. The challenge? Engaging suppliers to provide actual emissions data in a consistent, auditable format — particularly when relying on generic spend-based estimates is no longer enough.

To help solve this, Avarni has released a free Scope 3 Supplier Emissions Questionnaire Toolkit, designed to support procurement and sustainability teams in collecting high-quality emissions data from their supply chain. The toolkit enables compliance with AASB S2’s detailed Scope 3 requirements, reduces dependency on assumptions, and sets the foundation for supplier-specific emissions tracking at scale.

A practical tool for Scope 3 emissions collection

The Scope 3 Supplier Emissions Questionnaire Toolkit is an Excel-based resource created for sustainability professionals, procurement leaders, ESG managers, and consultants who need to meet the expectations of paragraph 29(a)(vi) of AASB S2. This section calls for disclosing greenhouse gas emissions from activities not controlled by the reporting entity but still part of its value chain — particularly supplier-related emissions.

Rather than relying on proxy data or industry-average emission factors, the toolkit empowers teams to collect supplier-specific and contract-specific emissions information, directly from vendors. This data can then be used to calculate real emission factors and support more accurate carbon accounting, audit readiness, and meaningful supplier engagement.

Who it's for

The toolkit has been designed with several use cases in mind:

• Sustainability teams will appreciate its alignment with corporate reporting frameworks.
• Procurement teams can use it to inform supplier assessments and contract decisions.
• ESG managers and climate consultants will find it especially useful for building defensible, verifiable Scope 3 disclosures.

Users of the toolkit typically face challenges like engaging low-maturity suppliers, aligning emissions reporting formats across hundreds of vendors, or replacing unreliable spend-based data. The toolkit provides a structured way to navigate those pain points — without needing additional software or licenses to get started.

What’s inside the toolkit

At its core, the toolkit is built around a standardised questionnaire that suppliers can complete to provide information on their Scope 1, 2, and upstream Scope 3 emissions. It supports both organisation-level and contract-level GHG reporting, allowing data to be tailored depending on the supplier relationship or the reporting company’s internal accounting approach.

The Excel template includes:

• Clearly defined fields for Scope 1, 2, and 3 emissions data
• Guidance on how to allocate emissions to specific contracts or goods
• Built-in instructions to support suppliers with low emissions literacy
• A section for data confidence ratings and verification notes
• Flexibility to report total organisational emissions or product-specific carbon footprints

In particular, the toolkit enables companies to calculate supplier-specific emission factors, replacing estimated ones in tools and accounting platforms. This is a critical step for any business aiming to improve its emissions data granularity and traceability.

A launchpad for supplier engagement

For many organisations, getting started on Scope 3 supplier engagement is daunting. Not all suppliers are at the same level of emissions maturity, and data collection campaigns often become stalled due to unclear expectations or inconsistent formats. This toolkit helps teams get ahead of that problem.

It brings together two important data request strategies — organisation-level and contract-level reporting — into a single, unified template. This makes it easier to streamline outreach, ensure suppliers are asked for the right data, and build a centralised, auditable emissions record across the entire supply base.

Although the free toolkit is not integrated into the Avarni platform, it’s been designed to work seamlessly alongside it. Teams using Avarni can enhance this data with integrated analytics, automated dashboards, and smart validation tools to scale supplier engagement efforts and track performance over time.

Built for compliance, ready for scale

The questionnaire is fully aligned with the Scope 3 guidance outlined in AASB S2 and the broader ISSB standards. As regulators and investors place greater scrutiny on upstream emissions disclosures, tools like this one can help organisations stay compliant while improving their overall ESG strategy.

While the toolkit itself is static, the methodology behind it reflects industry best practices in supplier data collection, emissions factor calculation, and procurement-integrated sustainability management. Whether your organisation is just starting its Scope 3 journey or looking to improve supplier data quality across thousands of vendors, this toolkit offers a quick, low-barrier way to get moving.

👉 Download: Scope 3 Supplier Emissions Questionnaire Toolkit