A realistic planning horizon for a Group 2 entity is 12 to 18 months from initiation to a lodgement-ready disclosure. Working backwards from your reporting deadline, a well-structured program typically covers:
Months 1–3: Readiness assessment and gap analysis – understanding current governance, data, and reporting capability against AASB S2 requirements.
Months 3–6: Governance formalisation – establishing board-level climate oversight structures, management accountability, and risk assessment processes.
Months 4–8: Emissions data collection – building data systems to capture Scope 1, 2, and material Scope 3 emissions for the reporting period.
Months 6–10: Climate risk and scenario analysis – identifying, assessing, and quantifying physical and transition risks.
Months 10–12: Report drafting, internal review, and external assurance engagement (limited assurance is required in early reporting years).
Organisations that already have NGER reporting in place have a significant head start on Scope 1 and 2 data quality.
We help clients accelerate this timeline by bringing proven data systems, templates, and methodology frameworks that reduce the effort required at every stage.
