Resources
Insights on sustainability reporting, carbon accounting, and climate disclosure.
Case study
A complete footprint, start to audit-ready — how it actually goes.
Carla Zampatti: a complete Scope 1, 2 & 3 footprint in five weeks
How an iconic Australian fashion house measured its first carbon footprint with CO2 Lab: audit-ready across all scopes, with documented methodology behind every figure.
ASRS & Australian compliance
What the Australian Sustainability Reporting Standards require, who is caught in each group, and how to get ready.
ASRS Compliance: The Plain-English Guide for Australian Companies
ASRS is Australia's mandatory climate reporting regime, phased in by size across three groups from 2025. Here's who has to comply, what AASB S2 requires across its four pillars, the Scope 3 and assurance timeline, and where first-time reporters get the numbers wrong.
NGER Reporting Thresholds: Do You Have to Register?
The NGER thresholds that decide whether your group must register, the registration and reporting deadlines, and how being an NGER reporter pulls you into ASRS.
AASB S1 vs S2: What Each Requires and Which Is Mandatory
AASB S2 is the mandatory climate standard under Australia's ASRS regime; AASB S1 is voluntary and broader. The plain-English difference, what AASB S2 requires across its four pillars, and what a first report costs.
ASRS Reporting When You're a Team of One
You're the whole sustainability function, ASRS has landed, and the headcount request went nowhere. Here's a plan a team of one can run: what AASB S2 asks for, where the reporting year goes, and how to do more without hiring.
How to Prepare for ASRS: Group 3 Reporters
Group 3 entities report for financial years starting on or after 1 July 2027, with the first report covering FY2027–28. Scope 1 and 2 from day one, Scope 3 deferred to your second year, plus a materiality opt-out the larger cohorts don't get. The data systems behind a report take 12–18 months, so starting now is the advantage.
How to Prepare for ASRS: Group 2 Reporters
Group 2 entities report for financial years starting on or after 1 July 2026; the first report covers FY2026–27. You get one year of Scope 3 relief (not two), limited assurance from year one, and a tight window. Here's the timeline, reliefs and a preparation checklist.
Why You Need to Report: Australian Sustainability Reporting Legislation
Australia now mandates climate-related financial disclosure. If you meet two of three size thresholds, you must report greenhouse gas emissions, climate risks and transition plans alongside your annual accounts. Here's who's in, when, and what to disclose.
Integrations
Pull activity data straight from the accounting system you already run: NetSuite, Xero, MYOB, QuickBooks.
Carbon Accounting for NetSuite Users: Turn Your ERP Data Into a Footprint
Your NetSuite procurement and GL data is most of a Scope 3 footprint. Turn ERP data into audit-ready emissions, consolidated across every entity.
NetSuite OneWorld: Consolidating Carbon Across Subsidiaries and Jurisdictions
OneWorld groups can't sum one global factor across countries. Calculate emissions per subsidiary with each entity's local factors, then consolidate by control or equity share onto one IFRS S2 disclosure.
Using NetSuite for ASRS Reporting: The Carbon Data You Already Have
Run NetSuite and caught by the ASRS? Most of the Scope 1, 2 and 3 data the standard asks for is already in your ledger. How it maps, and stays assurance-ready.
How to Choose a NetSuite Carbon Accounting Integration
Two ways to connect NetSuite to a carbon tool: a native SuiteApp that keeps carbon data in your ERP, or an external read-only connector. How to weigh them, and what to ask any vendor.
Carbon Accounting from Xero: Turn a Year of Spend Into a Footprint
Run Xero? A full year of the supplier spend a Scope 3 estimate needs is already in it. Turn that accounting data into audit-ready emissions, read-only.
Carbon Accounting from MYOB: Turn Your Ledger Into a Footprint
If you run MYOB, years of the supplier spend a Scope 3 estimate needs are already in it. Here's how to turn that accounting data into emissions, why your long MYOB history is a head start for an ASRS baseline, and how to keep it audit-ready.
Carbon Accounting from QuickBooks: Turn Your Spend Into a Footprint
If you run QuickBooks Online, the supplier spend a Scope 3 estimate needs is already categorised in it. Here's how to turn that accounting data into emissions, how to reuse the chart of accounts your bookkeeper maintains, and how to keep it audit-ready.
AI & trust
How AI-assisted carbon accounting works, where it goes wrong, and how to keep every number defensible.
Can You Trust an AI With Your Carbon Numbers? How Ours Shows Its Working
A director signs your report and carries personal liability for it. See how the analyst shows its working and traces every figure to its source.
How accurate is AI for carbon accounting? How we measure it
Anyone can claim their AI is accurate. Here's how we measure our carbon analyst against hand-verified, known-correct answers: consistency, accuracy, and what we flag, so you can check the claim instead of taking it on faith.
Why AI and ChatGPT pick the wrong emission factor
The same AI calls a freight line air one run and road the next, on identical data. We build an AI carbon analyst on Claude. Here's why models pick the wrong emission factor, and what fixes it.
Choosing software
Consultant, software, or in-house: how to weigh the options without the sales spin.
Carbon Accounting & Reporting Software in Australia: How to Choose (ASRS-Ready)
The checklist a carbon team runs before signing carbon accounting software in Australia: document handling, NGA factors, full AASB S2, audit trail. Test us too.
Carbon Accounting Consultant vs Software: What Each Really Costs
A consultant delivers a report; software builds a system you can re-run. Australian consulting engagements run tens of thousands a year, every year. Here's an honest cost and control comparison for a mid-market ASRS or NGER reporter, and where each one actually earns its fee.
Methodology & scopes
The GHG Protocol foundations in plain terms: scopes, spend versus activity, financed emissions.
Scope Review for the GHG Protocol
The GHG Protocol classifies emissions into three scopes and Scope 3 into 15 categories. Scope 1 is what you burn, Scope 2 is the energy you buy, Scope 3 is everything else, usually 70–90% of your footprint. Here's each one, and why Scope 3 is the hard part.
Which Year Should Be Your Base Year for Climate Reporting?
Your base year anchors emissions tracking and targets, separate from your first reporting year. What it is, how ASRS timing affects the choice, and how to pick one.
Spend-Based Emission Factors: Inflation and FX Adjustments
A spend-based emission factor is tied to one year's prices. Why applying an old one to today's spend overstates emissions, and how to adjust for inflation and FX.
When to Use a Supplier's Own Emission Factor
When a supplier's own emissions data beats a spend-based estimate, what to ask a supplier for, and how to check a supplier-specific factor before you rely on it.
How to Avoid Double-Counting Spend and Activity Data
With both a spend ledger and activity data, the same emissions can count twice. How to reconcile the two and keep one clean figure per source, without double-counting.
Scope 2 Without Your Own Meter: Concessions and Shared Space
Concessions and shared 3PL space rarely give you a meter in your name. How the control boundary decides what's yours, and how to estimate Scope 2 defensibly.
Carbon Accounting Across Multiple Entities and Countries
A group's footprint isn't the sum of its subsidiaries. Calculate each entity on its own boundary with local factors, ground the numbers on the ledger, let the AI Analyst handle the messy middle, then consolidate onto one IFRS S2 disclosure.
Spend-Based vs Activity-Based Emissions Accounting
Spend-based estimates emissions from dollars spent; activity-based uses physical data like kWh or litres. Activity-based is more accurate and preferred by the GHG Protocol, but spend-based is the right place to start. Here's how to choose per Scope 3 category.
Financed Emissions for Australian Financial Institutions: A PCAF Primer
For a bank or insurer, financed emissions (Scope 3 Category 15) dwarf the rest of the footprint. PCAF is the de facto method under AASB S2. Here's how attribution works, what the data quality score means, and why the counterparty data problem is the real work.
Situational playbooks
The awkward moments, like a customer’s data request or a board question about your numbers, and how to handle them.
Your Biggest Customer Just Asked for Your Emissions Data. Here's How to Respond.
Scope 3 reporting is pushing data requests down the supply chain. A large customer sends a template asking for your Scope 1 and 2 emissions, and a deadline. You don't need a full footprint to respond well. You need a defensible answer. Here's what they want, why, and how to reply in a week.
When an Assurer Questions Your Emissions Numbers
What limited assurance tests on your Scope 1 and 2 numbers, why manual spreadsheets fail it, and how to make each figure traceable back to its source document.
Why Carbon Baselines Get Redone, and How to Cut Rework
First emissions baselines are commonly restated later. Why it happens, how it differs from a base-year recalculation, and how to keep the rework small.
Your Board Asked Why Emissions Went Up 12%. Can You Answer Before They Move On?
The number is the easy part. Boards ask what changed and why, and most carbon tools show totals, not drivers. Here's how to decompose an emissions variance into real activity change, factor updates and one-offs, and answer in the meeting instead of two days later.