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

Scope 3 emissions often represent the largest and most complex part of an organisation’s emissions profile, extending beyond direct operations into the broader value chain. Even where disclosure is not yet mandatory, expectations are already flowing through supply chains and business relationships.

What does this mean in practice? Click below to find out.
ESG Series 1, Vol 5 Scope 3 Emissions