ESG — AASB S2, NGER, WGEA, MSA
10 production AI models covering Australian ESG regulatory obligations: AASB S2 climate disclosures (mandatory FY2025+), NGER Scope 1/2/3 emissions, WGEA gender pay gap reporting, Modern Slavery Act supply chain analysis, WHS compliance, and ACCC greenwashing risk detection.
AASB S2 Mandatory Reporting Timeline
10 AI Models
AASB S2 climate-related financial disclosure compliance. Governance, strategy, risk management, Scope 1/2/3 metrics. Mandatory for large entities FY2025+.
National Greenhouse and Energy Reporting (NGER) Act 2007. Scope 1, 2, 3 emissions calculation, energy consumption, NGER scheme thresholds (51 GJ / 10t CO2e).
Workplace Gender Equality Agency (WGEA) reporting obligations. Gender pay gap analysis, reporting deadlines, employer of choice framework.
Modern Slavery Act 2018 (Cth) supply chain analysis. 30 million threshold, reporting entity detection, mandatory criteria compliance, board approval workflow.
WHS Act obligations: model WHS Act adoption by state, psychosocial risk, contractor safety, notifiable incidents (s.38 WHSA). SWA code compliance.
ACCC greenwashing risk assessment. ACL ss. 18, 29 false/misleading environmental claims. ACCC Sustainability Guidelines (Dec 2023) framework.
CDP (formerly Carbon Disclosure Project) response automation. Climate, water, forests questionnaire alignment with TCFD/AASB S2.
Safeguard Mechanism (NGER Act) compliance for facilities ≥100kt CO2e/year. Baseline management, ACCUs, German baseline formula.
Composite ESG score (0–100) across E, S, G dimensions. Conformal 90% CI. Weighted: E=40%, S=35%, G=25%. Board-ready ESG summary card.
Conformal 90% CI penalty quantifier for ESG violations: NGER non-compliance, MSA failure to report, WHS civil penalties (AUD 3.13M per contravention), greenwashing ACL penalties.
Example — NGER Threshold Check
curl -X POST https://your-instance/api/v1/audits/domains/esg \
-H "Authorization: Bearer $BP_API_KEY" \
-d '{"entity_id": "ent_abc123", "models": ["C-54", "C-61"], "fy": "2026"}'
# Response:
{
"model": "C-54",
"scope1_tco2e": 87500,
"scope2_tco2e": 12300,
"scope3_tco2e": 145000,
"nger_reportable": true,
"threshold_exceeded_at": "51_GJ_energy",
"safeguard_applicable": false,
"acho_action": "nger_registration_triggered"
}