Four areas to disclose
Governance, strategy, risk management, and metrics and targets, in your annual report under the Corporations Act.
Find your AASB S2 gaps. Before they're findings.
From the standard to your first AASB S2 disclosure report, in one AI-powered platform.
Drova's AI turns the standard into an executable plan, keeps the evidence behind every line as you go, and assembles your disclosure report from it. Find the gaps first, while there's still time to fix them. Start free.
What AASB S2 asks of a Group 2 finance team
The four things your first report has to get right.
Scenarios and emissions
Scenario analysis of your climate risks and opportunities, plus Scope 1, 2 and material Scope 3 emissions.
Group 2 from 1 July 2026
Two of three: revenue of $200m or more, gross assets of $500m or more, 250 or more employees.
Limited assurance, year one
Your first report is assured, so the evidence behind every disclosure has to hold up.
See the gaps now
Found by you, it's money. Found by your auditor, it's a finding.
Your reporting year started on 1 July. Your first AASB S2 report will be assured against a deadline that does not move.
Anything you find now, you can fix. Anything the assurer finds becomes a finding, in a report you did not draft. Drova marks every AASB S2 clause compliant, partially compliant or not compliant, so the gaps are visible today.
Know where the year stands
Nobody in finance has to read AASB S2 end to end
Drova's AI reads the standard for you and turns it into a plan with an owner and a deadline on every clause.
At any moment you can see whether the year is on track, what is still open and who holds it. The answer to the board's question is already on the screen.
JD
“Finance teams understand numbers. Emissions data is challenging, but manageable. What's harder is governance, climate risk, strategy, and integration across the business.”
Jack Duffy
Head of Finance, Marubeni Itochu Tubulars Oceania
Why finance leaders start free
Start free and see your own AASB S2 gaps before you commit to anything.
No surprises at assurance
The gaps are found by you, this year, while there is still time to fix them.
One list, not three
The plan, the evidence, the risks and the report live in one system. Finance, risk and sustainability run the same plan, with an owner and a deadline on every clause.
Year one, done once
Evidence kept as it happens carries straight into year two, so nothing is rebuilt.
See your own AASB S2 gaps before you commit to anything
Risks with a number on them
Climate risks and opportunities that are yours, not a generic list
Drova generates the climate risks and opportunities relevant to your organisation from your own profile and MSCI's data, then helps you put a financial figure on each one and shows how they compare with companies like yours.
That figure is what your board and your assurer will ask about. A risk priced early is one you can still do something about.
The disclosure report
What a sharp disclosure report actually looks like
Your AASB S2 disclosure report, assembled by Drova from the evidence you kept as the work was done, not reconstructed at year end.
Every figure traces back to what proves it and who approved it. Export it as PDF, Word or Excel for the board, investors, lenders and the assurer. Next year the framework, the owners and the evidence are already there, so year two is a refresh rather than a rebuild.
Year one started on 1 July
Every gap you find now is one your auditor won't.
Before you start
Four questions finance leaders ask first
We already have a consultant. Does Drova replace them?
No. Your advisor sets the scope and tells you what the standard asks of you. Drova is where that becomes owners, evidence and a report the assurer can trace, so the advice still holds after the engagement ends.
How long does setup take?
The setup is the short part: your organisation's profile and a goal, and the AASB S2 framework is loaded clause by clause. The reporting itself is the year's work. Drova shows you where it stands at any moment.
We're Group 1 or Group 3. Is this still for us?
Yes. It is the same standard with a different start date. Group 1 is in its second year, and Group 3 starts on 1 July 2027 with a year in hand. Check which group you are in.
Where does our data sit, and who can see it?
Your data stays yours and is handled under Drova's privacy policy. If you need more detail before you start, use the Get in touch link below and we will walk you through it.
