Measure impact. Track progress. Meet regulations. Boost business growth.

Sustainability reporting and assurance 

Sustainability reporting and assurance

No matter what industry you’re in, sustainability-related risks and opportunities affect your business and the world in which your business operates. How you measure, respond and report on them can make a world of difference – on people, on the planet, and on your bottom line. 

From 2025, many Australian companies must disclose sustainability information outlined in the Australian Accounting Standards Board (AASB) S2 Climate-related Disclosures. By 30 June 2028 most of corporate Australia will be captured by the reporting requirements.

We deliver Sustainability Assurance outcomes, bringing rigour and credibility expected by investors and other stakeholders, building trust and setting you up for long-term success. We also deliver end-to-end support to our non-audit clients that goes going beyond reporting and creates business value – embedding sustainability strategy from day-to-day activities of the organisation, into your reporting systems and ultimately, delivering compliance with evolving standards.  

How we can help

From regulation to reinvention, we provide a range of sustainability reporting support options to help our clients transform their sustainability reporting function to generate high-quality, decision-useful information. Starting with the decisions and disclosures your business needs to make, we can help you identify and implement the right reporting strategy. 

High quality sustainability reporting can be used as a mechanism to inform strategy and drive business growth and value creation, through activities such as the identification of new revenue streams, margin improvement opportunities, optimisation and de-risking of supply chains, or long-term growth through business model reinvention. 

Our tailored support ensures that the operating model of your business is structured to deliver the insights into your business operations, and ultimately to meet ever growing stakeholder expectations.

Services:

Collaborating with you to project manage and implement the complex and cross functional requirements of Australian sustainability reporting standards.

Reporting readiness

Assessment of readiness for disclosure of your sustainability governance structures reporting processes, systems, controls and data. Includes suggested remediation and opportunities to uplift.

Gap assessment

Performing a gap assessment of the current state reporting processes and disclosures against desired future state, sustainability reporting standards and other disclosure frameworks.

Reporting implementation roadmap

Collaborative development of a prioritised roadmap to implement the requirements of sustainability reporting standards across the business.  

Greenhouse gas emissions measurement

Identifying, measuring and reporting scope 1, 2 and 3 emissions inventories from your operations and supply chain.

 

Developing reports and reporting against performance for and to Boards, directors, executives, management or external stakeholders. 

Understanding and quantifying the impact on your business of climate-related risks and opportunities, including risk assessment and climate scenario modelling

Assessment of your organisation’s material sustainability impacts, stakeholder engagement, goal and target setting, and business model transformation.  

Development of a measured strategy to determine net zero targets, decarbonisation pathways and climate transition plans.

Data availability and quality are among the most significant barriers to efficient and accurate sustainability reporting and value capture. Our objective is to help bridge the gaps encountered in digitising and operationalising sustainability initiatives.

Nature positive and impact disclosures are on their way – we can help navigate the significant effort that will be required to implement and validate.

Modern slavery roadmap and action plan, supply chain mapping and risk assessments.

We work with you to build trust and transparency through sustainability assurance, determining the level of sustainability assurance that matches the maturity of your reporting as well as providing readiness and pre-assurance services to help get you to the next level – whether you're starting out or aiming for reasonable assurance on par with your financial audit. 

Ultimately, we provide independent and objective assurance over reported sustainability data and disclosures for public consumption. PwC has helped businesses earn trust through clear, credible corporate reporting for over 170+ years. Our local team of specialists draws on a global network of sustainability and climate professionals.

Services

Verifying the accuracy and completeness of your reported sustainability data and disclosures, to either a limited or reasonable assurance level.

Independent assurance over reporting requirements including Safeguard Mechanism, Renewable Energy Target Exemption Certificates and the National Greenhouse and Energy Reporting (NGER) Scheme.

Assessment of management's ability to meet the requirements of a sustainability assurance engagement.

PwC’s Sustainability Reporting Guide on Viewpoint

PwC’s Sustainability Reporting Guide (SRG) is a compendium of the disclosure requirements under the primary global sustainability reporting frameworks of CSRD, ISSB, and SEC – with insights, application guidance, and illustrative examples from our global sustainability reporting specialists.

Learn more

Contact us

Caroline Mara

Partner, Sustainability Reporting and Assurance Leader, PwC Australia

Tel: +61 402 304 594