Evidence before inference
We use the strongest available source for each material fact. Observed, documented, inferred and assumed information remain clearly distinguished.
Methodology
Evidence behind every decision.
Plant and equipment expertise connects asset facts to AASB S2 emissions disclosures, portfolio advice and valuation. Reporting boundaries, methods and limitations remain explicit.
AASB S2 framework and reporting boundary
AASB S2 sets the climate disclosure framework. Its emissions disclosures include Scope 3, using GHG Protocol categories. Our asset specialism focuses on Category 13: downstream leased assets outside the lessor’s Scope 1 and Scope 2; and Category 15: investments, including financed emissions. We agree the reporting period, boundary, relevant categories and method for each engagement. Where PCAF is used for financed emissions, its Part, asset-class method and version are recorded.
Reviewable asset identity
Candidate matches may be proposed from records and reference sources, but material asset identities are released only after the required review.
Controlled reporting
Approved inputs are processed under the agreed method and version. Assumptions, exclusions, exceptions and data-quality limitations accompany the output.
Human accountability
Technology may help structure records and prioritise review. It does not approve identities, alter controlled calculations or release high-consequence outputs.
Evidence pack
What a reviewer can follow.
Our asset evidence and calculations support AASB S2 emissions disclosures. The complete standard also covers governance, strategy, risk management and other metrics and targets. The client remains responsible for its final disclosure. Assera does not provide independent audit or assurance or certify PCAF compliance.
- The asset and reporting scope
- The source supporting each material fact
- The method and version applied
- Documented assumptions and exclusions
- Unresolved exceptions and data-quality limitations
- The review history behind the released output
AASB S2 requires entities to consider all 15 Scope 3 categories and disclose those included. Categories 13 and 15 are our asset-focused specialism within that wider framework. The category and calculation depend on the reporting entity’s boundary and the asset arrangement.
Read the AASB S2 standardReporting requirements