The standard follows the same framework as TCFD — Governance, Strategy, Risk Management, and Metrics & Targets. But the obligations under mandatory reporting are materially more demanding than voluntary disclosure. Disclosures sit inside the annual report, are subject to assurance, and are signed off by directors with personal liability for material misstatement.
Understanding the operational demands of each pillar is the starting point for understanding what capability your organisation needs to build.
Requires someone who can work directly with the board and audit committee to document governance structures in assurance-ready language.
Requires scenario analysis capability combined with the ability to translate outputs into quantified financial language an auditor can verify.
Requires fluency in enterprise risk frameworks and the ability to embed climate risk in a way that can be audited and defended.
Requires GHG accounting expertise and data infrastructure capability — typically where the largest gap between current state and the standard’s requirements is found.
AASB S2 is still being interpreted in practice. Regulatory guidance is being refined, and direct AASB S2 experience is rare — the standard has only been mandatory since January 2025.
What we can offer is a clear-eyed view of what the standard requires, an honest assessment of what exists in your organisation, and a considered recommendation on how to close the gap. That recommendation may be a permanent hire, an interim engagement, or a fractional role — and the right answer depends on factors specific to your organisation.
We work through what AASB S2 requires for your specific entity — your group, your sector, your value chain complexity, and your existing reporting obligations. This is not a generic briefing. The standard applies differently depending on your organisation’s profile.
We review what exists inside your organisation — across finance, sustainability, risk, and legal — against the four pillars of the standard. Most organisations have more transferable capability than they realise, and specific gaps that are more acute than they expect. Both matter for getting the hire right.
Based on your current capability, your timeline, and what you are building toward, we recommend whether a permanent hire, an interim engagement, or a fractional role is the right structure — and why. We will tell you honestly if the answer is a combination, or if the priority is not what you initially assumed..
With a scoped brief, we search across the five talent pools that produce AASB S2-capable candidates — simultaneously, not sequentially. Because the right profile spans disciplines, we do not limit the search to the sustainability market. We know what adjacent experience looks like and which direction the learning curve runs.
Right for organisations building internal capability for the long term.
The role is defined against year two and beyond — not just the first report. Typically sits within finance or risk, and is benchmarked against a remuneration market that has moved significantly since ISSB adoption.
Most appropriate for Group 2 and 3 organisations with a clear long-term ESG function in view.
Right for organisations that need to get the first report across the line.
The most common structure for Group 2 entities. Addresses immediate deadline pressure without a long-term commitment.
Right for organisations that need senior expertise without a full-time commitment.
Increasingly common as organisations recognise they need senior judgment, not just execution capacity.
Tell us where your organisation sits. We will come to that conversation with a clear understanding of what AASB S2 requires, and an open mind about what structure best serves your needs. There is no commitment in having the conversation.
