Since 1 January 2025, Australia’s sustainability reporting regime requires entities to identify, measure and manage material Scope 3 emissions under AASB S2.

Knowing Scope 3 matters is one thing, knowing what to do about it is another. Part II of our Scope 3 series moves from the why to the how: materiality assessment, measurement methodologies, boundary setting and building a defensible basis of preparation.

Even where disclosure is not yet mandatory, private groups face growing pressure through supply chains, lender expectations and ESG-weighted procurement. Click below to find out what that means for your organisation. ESG Series 1, Vol 6 Scope 3 Emissions