AASB S2 Alignment
This page provides a detailed view of how AtlasCore's data outputs align with AASB S2 requirements, including explicit documentation of gaps.
Compliance matrix
| Pillar | Paragraphs | AtlasCore coverage | Status |
|---|---|---|---|
| Governance | Aus5.1–Aus10.1 | Not covered — requires entity-authored narrative | Placeholder |
| Strategy — Climate risks and opportunities | Aus11.1–Aus14.1 | Physical risk indicators from BOM SILO; transition context from NGER/AEMO | Context-only |
| Strategy — Business model and value chain | Aus15.1–Aus18.1 | Not covered — entity-specific analysis | Placeholder |
| Strategy — Financial planning | Aus19.1 | Not covered — entity-specific projections | Placeholder |
| Strategy — Climate resilience / scenarios | Aus20.1–Aus22.1 | CMIP6 projection support (RCP 2.6/4.5/8.5, 2030/2050/2070) when data ingested | Context-only |
| Risk Management | Aus25.1–Aus27.1 | Data-sourced risk identification from government sources plus transition risk scoring | Data-supported |
| Metrics — GHG emissions | Aus29.1–Aus30.1 | Full Scope 1 and 2 NGA factors; Scope 3 screening estimates for key categories | Data-supported |
| Metrics — Climate-related metrics | Aus31.1–Aus32.1 | Grid intensity, physical risk indicators | Partial |
| Targets | Aus33.1–Aus34.1 | Tenant-authored target storage and progress tracking | Data-supported |
Explicit gaps
The following areas are not covered by AtlasCore and require entity-specific input:
- Governance narrative — board oversight, management roles, internal climate processes
- Strategy narrative — business model impact, value chain analysis, financial planning
- Scenario analysis — CMIP6 projection support exists but requires ingested projection data to populate
- Scope 3 disclosure-grade totals — screening-grade estimates available for key categories; company-specific Scope 3 measurement required for disclosure
- Filing and submission — AtlasCore produces disclosure inputs, not regulatory filings
- Legal sufficiency — framework coverage is descriptive, not a determination of filing readiness
Framework versions
AtlasCore tracks multiple AASB S2 versions:
| Version ID | Label | Status |
|---|---|---|
aasb_s2_2024 | AASB S2 September 2024 | Default, operative from 1 January 2025 |
aasb_s2_2025_amended | AASB S2 December 2025 amended | Supported, operative from 1 January 2027 |
The framework registry is versioned and pack-owned. Coverage statuses are resolved at query time from the pack context.
Assurance alignment
AtlasCore's evidence infrastructure supports assurance under:
| Standard | Support |
|---|---|
| ISSA 5000 | Evidence hashing, provenance trails, checksums |
| ASSA 5000 | Same as ISSA 5000 (Australian adoption) |
| ASSA 5010 | Assurance workbook mode with engagement metadata |
Key assurance features:
- Deterministic outputs (same inputs = same results)
- Per-value evidence hashes (SHA-256)
- Five-file evidence bundles on every report
- Amendment tracking for factor set changes
- Stable
evidence_hashon framework registry versions
info
AtlasCore provides data infrastructure for AASB S2 reporting. It is not a substitute for professional accounting, legal, or assurance advice. Entities should consult qualified advisors for their specific obligations.