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AASB · ASIC

Climate-related disclosure under AASB S2.

Output: AASB S2 disclosure with cited inputs

Source-attested emissions data with methodology-cited disclosure narrative.

The scenario

Who: A Group 1 reporter (ASX-listed, FY25 first reporting period) preparing their first AASB S2 disclosure.

The problem: Scope 3 estimates draw from 6 operational systems, 3 emission factor libraries, and a methodology that may shift before assurance.

Without Fydis

Spreadsheet roll-up, methodology buried in footnotes, assurance team asks for activity data three times because the lineage isn’t captured.

With Fydis

Each figure resolves to the activity row, the factor source, the methodology version, and the AASB clause. The audit pack regenerates byte-identical for the assurance review.

What it produces

AASB S2 requires Scope 1, 2, and 3 emissions disclosure with stated methodology and traceable activity data. Fydis pulls activity data from operational systems, binds each figure to the AASB clause it answers, and produces an assurance-grade disclosure aligned to ASAE 3410 (Assurance Engagements on Greenhouse Gas Statements). The methodology, factor library, and confidence interval ride with every figure.

Verified output · AASB · ASIC

What were our Scope 3 emissions for FY24?

184,720

tCO₂e · FY24 · Cat 1+11AASB S2 ¶29(a)(i)–(iii)
RetrieveActivity-data hash · 2 source systems
VerifyDEFR factor library v3.2 · ABS supply-chain table
EvidenceGovernance body review · 2 sign-offs · AASB S2 ¶6
EvidenceASAE 3410 working-papers structure · ready

The analysis, step by step

  1. 01RetrieveActivity data ingested from operational systems (GL, procurement, fleet, energy meters)
  2. 02VerifyEach row hashed and bound to its source system, period, and unit of measure
  3. 03VerifyEmission factors applied from a versioned factor library (DEFR, EPA, supplier-specific)
  4. 04RetrieveScope 3 categories computed with confidence interval per ¶29(a)(i)–(iii)
  5. 05EvidenceGovernance body review and named approver sign-off per ¶6(a)–(b)
  6. 06EvidenceDisclosure narrative generated with citations · ASAE 3410 working-papers exported

Frequently asked

Does Fydis replace our carbon accounting tool?

No. Fydis wraps it. We integrate with the carbon ledger of record (or build directly from your operational data) and produce the disclosure-grade output.

How is methodology versioned?

Each figure carries the methodology version hash. If you change methodology mid-year, prior figures retain their original hash; new figures show the new version. Auditors prefer this.

Run this on your data.

The live demo runs this exact analysis on sandboxed data. Book a 30-minute briefing and we’ll show you the same chain on your data, your approval policy, and your regulator clause map.