AASB S2 is a Team Sport: How to Help Everyone Get Onboard

AASB S2 is on the way, and most people in your organisation won’t be climate experts. The good news is - they don’t need to be. They just need to understand the basics so they can play their part without confusion, rework, or stress.

The aim is simple: everyone should know what’s expected of them and feel confident contributing.

What your team actually needs to know

People across the business should be able to:

• Understand, in plain language, what AASB S2 is asking for.
  

• Recognise how climate risks or opportunities might show up in their own area.
  

• Provide information that is accurate enough to be checked and assured.
  

• Join planning and risk conversations without feeling lost.
  

If people can do these things, reporting becomes smoother, faster and far less dependent on a tiny group of specialists.

Why this matters

AASB S2 follows financial reporting rules. That means your climate information has to be clear, complete and backed by evidence.

This only works when many teams contribute: finance, operations, procurement, property, risk and more. If people don’t understand what’s needed, reporting becomes slow, inconsistent, and hard to assure.

When everyone is on the same page, you get:

• Stronger decisions because people understand the risks and controls.
  

• Better data because people know what level of accuracy is required.
  

• More efficient reporting because there’s less confusion and backtracking.
  

• Assurance readiness because staff can explain where their numbers came from.
  

How organisations can prepare their teams

Getting ready for AASB S2 is something you build, not bolt on. It starts early and it starts at the top.

• Start with the board
  Directors need to understand their responsibilities, what the standard requires, and how climate risks link to strategy, oversight and sign-off.
  

• Start early
  You don’t have to wait for the reporting year. Beginning early reduces pressure, lifts quality, and avoids last-minute scrambling.
  

• Bring everyone along
  People work better when they understand why this matters and how their part fits into the bigger picture.
  

• Cover the basics clearly
  Keep it simple. Explain the key concepts, what the standard requires, what good data looks like, and what needs to be documented.
  

• Get clear on governance and roles
  Set out who owns which decisions, who provides which data, who prepares the disclosures and who signs off.
  

How Earthed helps

Our whole business is centred around demystifying complex and dry environmental matters, so that operating inline with the planet’s limits is easy and engaging. 

We deliver training and provide practical tools and roadmaps, giving people clarity about what they need to do and how to do it. The result is smoother reporting, better data, less stress, and disclosures that actually meet expectations.

If you want an AASB S2 approach that actually fits your business, your structure, your risks, and your people, we’d love to talk.

At Earthed, we work with Boards, executives, and teams to build practical capability, clear roles, and reporting processes that feel achievable, not overwhelming. Let’s get you started in a way that works for your organisation.

Get in contact with our friendly team.