Arcadigm · Climate

Practical decarbonisation
for growing businesses.

We work with small and medium businesses to measure, understand, and reduce their emissions — in a way that's straightforward and supported. Whether you're navigating new reporting requirements or looking to take your first steps on a decarbonisation journey, we make the process accessible.

Understand
Measure your Scope 1, 2, and 3 emissions. Know where you stand.
Reduce
Identify cost reduction opportunities and build a practical decarbonisation plan.
Report
Prepare audit-ready climate disclosures under AASB S2 and the GHG Protocol.
Sustain
Ongoing monitoring, sub-metering, and live energy management as you scale.
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AASB S2 · Mandatory climate reporting

Climate reporting is
increasingly required
for Australian businesses.

Australia's mandatory climate disclosure regime is rolling out in stages. From 1 July 2026, Group 2 entities are required to report under AASB S2. Group 3 follows in 2027. If your business is growing toward these thresholds, now is a good time to understand what's involved.

Who needs to report, and when

Reporting requirements by group

Entities are assigned to a reporting group based on size. Each group has a different start date and a phased assurance requirement. Meeting 2 of the 3 thresholds below triggers inclusion.

Group 1
1 Jan 2025
Revenue $500M+Assets $1B+500+ employees
Already reporting. Scope 1, 2 & 3 required.
Group 2
1 Jul 2026
Revenue $200M+Assets $500M+250+ employees
First reporting period begins July 2026. Scope 1 & 2 from Year 1.
Group 3
1 Jul 2027
Revenue $50M+Assets $25M+100+ employees
Smaller entities. Scope 1 & 2 from Year 1. Good time to prepare.

Thresholds apply to consolidated groups for two consecutive years. If you're approaching these thresholds, early preparation makes the process significantly more manageable.

What's involved

What AASB S2 reporting covers

AASB S2 covers four areas: governance, strategy, risk management, and metrics. The metrics piece is the most hands-on: you need Scope 1 and Scope 2 greenhouse gas figures, calculated under the GHG Protocol using emission factors published annually by DCCEEW.

From Year 1, a limited assurance review is required — a registered auditor checks your methodology and data. As the regime matures, this progresses to reasonable assurance. Directors sign off alongside the annual financial report.

For most businesses, the practical starting point is understanding what energy data you hold and how it maps to an emissions inventory. That's exactly what our free calculator helps you explore.

Scope 1 & 2
Direct emissions and purchased electricity — the starting point for all groups
Year 1
Scope 3
Value chain emissions — required from Year 2, with a three-year modified liability period
Year 2
Assurance
Limited assurance from Year 1, progressing to reasonable assurance over time
Year 1 →
Directors' sign-off
Board declaration on the climate statement, lodged with the annual financial report
Mandatory
More than reporting

Investigating your emissions
opens up real opportunities.

The work of measuring your emissions creates a foundation for energy cost reduction and longer-term decarbonisation planning.

Energy cost reduction
Mapping your Scope 1 and 2 emissions reveals your highest-cost energy sources and sites. That data is the starting point for efficiency projects, fuel switching, and investment cases.
Decarbonisation planning
Your first emissions inventory is your baseline. From here you can model the impact of different abatement options — electrification, rooftop solar, PPAs, or operational changes.
Lender and investor confidence
Financiers are increasingly asking about climate exposure. A well-prepared emissions disclosure shows your board understands the risk and has a plan to address it.
Supply chain positioning
Larger businesses are required to report their Scope 3 emissions, which includes their suppliers. Early movers are better positioned in procurement conversations.
Helping you get started

A free tool to explore the process

Our free calculator helps you understand what data you'd need and what the reporting process looks like — before you engage an advisor or commit to a formal disclosure. It uses NGA Factors 2025 (DCCEEW) and follows the GHG Protocol methodology.

01
Enter your energy consumption
Electricity by state (kWh), natural gas (GJ), diesel, petrol, and LPG (kL) across your sites. Utility bills and purchase records are enough to get started.
02
See your emissions calculated
Emission factors are applied automatically. You get Scope 1 and Scope 2 totals with a per-site, per-source breakdown — so you can see exactly where each figure comes from.
03
Download an indicative summary
A structured summary document, a CSV for your own records, and a JSON export. Use this to understand the process and data before working with your advisor on a formal disclosure.
Free · No software required

Try our free emissions calculator
and see how straightforward it can be.

Enter your energy data and explore what your emissions inventory looks like. No installation, no commitment. A good starting point before working with your sustainability advisor on a formal disclosure.

Talk to us about your situation

This calculator is a free, transparent, and illustrative tool. It is not a climate disclosure document. Output should be reviewed by a qualified sustainability advisor before use in any formal reporting. Emission factors: NGA Factors 2025 (DCCEEW).