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Sample AASB S2 Extract

This page shows a representative extract from an AtlasCore disclosure bundle, demonstrating how the structured output maps to AASB S2 requirements.

Metrics and Targets section​

The report.json Metrics and Targets section contains:

{
  "sections": {
    "metrics_and_targets": {
      "scope1_emissions_tco2e": 45230,
      "scope2_emissions_tco2e": 12850,
      "scope2_method": "location_based",
      "emission_factors": {
        "scope2_grid": "NSW1",
        "scope2_factor": 0.69,
        "scope2_unit": "kg CO2-e/kWh",
        "set_slug": "au_nga_2024",
        "edition": "2023-24",
        "evidence_hash": "sha256:..."
      },
      "grid_intensity": {
        "region": "NSW1",
        "latest_intensity_tco2e_mwh": 0.67,
        "trend": "decreasing"
      },
      "market_based_scope2": {
        "status": "no_evidence",
        "matched_count": 0,
        "unmatched_count": 0
      },
      "targets": [],
      "organisational_boundary": {
        "approach": "operational_control",
        "equity_share_percent": null
      }
    }
  }
}

Physical risk indicators​

{
  "sections": {
    "risk_management": {
      "physical_risk": {
        "mean_temperature_c": 18.4,
        "mean_temperature_trend": "increasing",
        "annual_rainfall_mm": 620,
        "rainfall_trend": "stable",
        "extreme_heat_days": 12,
        "extreme_heat_trend": "increasing",
        "climate_band": "moderate",
        "drought_modifier_applied": false
      }
    }
  }
}

Framework coverage block​

{
  "frameworks": {
    "aasb_s2": {
      "version": "aasb_s2_2024",
      "label": "AASB S2 September 2024",
      "coverage_summary": {
        "data_supported": 8,
        "context_only": 4,
        "placeholder": 6,
        "not_applicable": 0
      },
      "evidence_hash": "sha256:..."
    }
  }
}

Provenance excerpt​

{
  "sources": [
    {
      "dataset": "au_dcceew_nga_emission_factors",
      "set_slug": "au_nga_2024",
      "edition": "2023-24",
      "snapshot_id": 142,
      "extracted_at": "2025-08-15T02:30:00Z"
    },
    {
      "dataset": "au_cer_nger_entity_emissions",
      "reporting_year": 2024,
      "snapshot_id": 89,
      "extracted_at": "2025-11-01T04:00:00Z"
    },
    {
      "dataset": "au_aemo_cdeii_grid_intensity",
      "region": "NSW1",
      "snapshot_id": 2341,
      "extracted_at": "2026-01-15T06:00:00Z"
    }
  ],
  "composition_timestamp": "2026-01-16T10:22:14Z",
  "evidence_hash": "sha256:..."
}

Notes​

  • All values shown are illustrative. Actual outputs are derived from real government data.
  • evidence_hash values enable auditors to verify data hasn't changed between generation and review.
  • The full bundle includes PDF, XLSX, and Markdown renderings of this structured data.