Climate & Sustainability Reporting
From regulatory requirement to audit-ready reporting.
From regulatory requirement to audit-ready reporting.
Australia's mandatory climate-related financial reporting regime is being phased in. For many businesses, the challenge is not simply knowing that an obligation exists; it is establishing the data, methodology, processes, judgements, documentation and governance needed to produce reporting capable of external scrutiny.
What the service is — and is not
This is a compliance and reporting service. Keyspan is not engaged to tell a client how 'green' its business should be or to prescribe environmental strategy. The service helps management build the reporting framework, supporting analysis and evidence needed to meet applicable climate-related financial reporting obligations, working alongside the statutory auditor where appropriate.
The reporting challenge
Required information may sit across financial systems, operational systems, facilities, suppliers, business units and existing management processes. It must be identified, collected and assessed using an appropriate methodology. Assumptions and judgements must be understood; models constructed and challenged; and disclosures supported by evidence capable of review and assurance.
The objective is not simply to produce a report. It is to build a defensible reporting process behind it.
How we work with you
SCOPE
Understand the applicable reporting requirement, organisational boundaries, existing processes and responsibilities.
MAP
Identify the required information, where it resides, who owns it and where gaps exist.
COLLECT
Work with client personnel to extract and organise relevant financial, operational and other source information.
MODEL
Build the reporting framework and apply the appropriate methodology, assumptions and calculations.
CHALLENGE
Test calculations, assumptions, judgements and outputs; investigate anomalies and results that do not appear consistent with the underlying business.
AGREE
Work through results with management and resolve outstanding questions and management judgements.
SUPPORT ASSURANCE
Prepare the supporting analysis, documentation and evidence package and work with management and the statutory auditor through review and assurance.
REPORT
Support management in translating the agreed analysis and framework into the required statutory disclosure.
Designed with assurance in mind
Where appropriate, questions around methodology, evidence, assumptions and assurance requirements should be identified with management and the statutory auditor during development of the framework rather than discovered after the package is complete. Management retains responsibility for the company's reporting and judgements; the statutory auditor retains independent responsibility for assurance.
Your auditor shouldn't encounter the methodology for the first time at year end.
Australian reporting timetable
| Group | Simplified general size test* | Reporting begins |
|---|---|---|
| Group 1 | 2 of: >$500m revenue / >$1bn assets / >500 employees | FY beginning 1 Jan 2025 |
| Group 2 | 2 of: >$200m revenue / >$500m assets / >250 employees | FY beginning 1 Jul 2026 |
| Group 3 | 2 of: >$50m revenue / >$25m assets / >100 employees | FY beginning 1 Jul 2027 |
*Simplified orientation only. Other statutory criteria apply. Verify legislation, ASIC guidance, AASB requirements and assurance phase-in immediately before publication. Working regulatory basis reviewed August 2026.
Experience from markets that moved earlier
Markets in the region, including Indonesia and Singapore, have developed sustainability and climate-related reporting practices over time. Keyspan's specialist capability draws on practical reporting and capital-markets experience developed in Indonesia and the wider region. Final public copy should be verified against Nicholas J. Whittle's CV, transaction history and current regulatory sources.
International knowledge transfer does not only run from developed markets outward. Useful experience can already have been built elsewhere.
Specialist expertise. Flexible support.
Technical methodology and reporting can be led by the appropriate specialist expertise, while supporting work — data collection, analysis, documentation, modelling support and related activities — can be structured around the client's needs using client personnel, Keyspan resources or a combination.
You are buying a reporting outcome — not necessarily another full-time employee.
Nicholas J. Whittle
Sustainability Reporting Alliance Partner
[Insert final 60–80 word verified bio. Nick brings more than 25 years of experience in Indonesia, including senior executive and advisory roles and experience across Indonesian and international business environments.]