How ready are you for AASB S2?
Fifteen questions across the six dimensions of ASRS reporting.
A band, a breakdown, and the gaps assurance providers test.
Find out where you stand before your auditor does
The assessment measures process readiness for ASRS reporting across six dimensions, from the ground rules through to the assembled disclosure. Each question asks whether something exists and would survive an auditor’s look, not whether your team is trying hard.
Fifteen questions, about three minutes. Your result shows a readiness band, a score for each dimension, and where to focus first.
- 01Ground rules
- 02Governance
- 03Risks to financials
- 04Risk framework
- 05Defensible numbers
- 06Disclosure assembly
Section 1 of 6
Ground rules
Have you written down which entities and what period your report will cover?
Have you decided which emissions count as yours, and where the line sits across your group structure?
Are the big assumptions and judgement calls recorded somewhere, with a named person who signed them off?
General guidance on process readiness, not assurance or legal advice.
What the six dimensions mean
The assessment scores your process across six dimensions. In order:
Ground rules. The reporting entity, period, emissions boundary and key assumptions, written down and signed off. Everything downstream builds on these; when teams work to different assumptions, nothing reconciles.
Governance. Whether climate oversight is real and operating: board discussion in the minutes, named owners, escalation paths. Policy documents alone leave no evidence trail.
Risks to financials. Which climate risks and opportunities genuinely affect your finances, over what time horizons, and what they change in your plans. The most substantial disclosure area, and where most attempts weaken.
Risk framework. Whether climate risk sits inside your normal risk register and processes, or in a parallel sustainability silo. Auditors test for integration.
Defensible numbers. Owners, written methods and traceable evidence behind every metric, including Scope 1, 2 and material Scope 3 emissions. The test is not producing numbers, it is standing behind them.
Disclosure assembly. Where the climate section sits in the annual report, timing aligned with the financial statements, and whether it can be assembled from material you keep current rather than written from scratch.
Every month that passes is a month of evidence your first disclosure needs. Drova captures it as you go, so year end is assembly, not archaeology.
