Sustainability assurance for Australian companies reporting under AASB S2 

Assurance requirements are already in effect 

Large organisations required to report first under the Australian Sustainability Reporting Standards are now preparing their initial climate disclosures under AASB S2, with hundreds more to follow by the end of 2026 as the requirements expand. 

These disclosures require limited assurance from the first reporting year, with the scope expanding each year and full reasonable assurance required from 2030. 

If your organisation doesn't yet have a sustainability assurance provider in place, now is the time to act. 

Why you need a sustainability assurance provider now

Limited assurance is required from the first year of reporting and expands to cover all AASB S2 disclosures from year two

Assurance scope expands over time, with full reasonable assurance mandatory from 2030

Directors must personally declare that their organisations' sustainability reports comply with AASB S2

Non-compliance carries penalties under the Corporations Act 2001, including fines of up to $15 million or 10% of annual turnover

What Speeki and Pilot Partners deliver

Speeki's international sustainability expertise, combined with Pilot Partners' local audit capability and sign-off authority, provides a comprehensive assurance offering for Australian companies. Together, we deliver:

Limited and reasonable AASB S2 assurance aligned with ASSA 5000

International sustainability assurance expertise across multiple frameworks and jurisdictions

Assurance opinions signed by a registered Australian company auditor

How it works

01
Initial consultation

We discuss your reporting obligations, current disclosures and assurance readiness.

02
Scoping and planning

We define the scope of the assurance engagement based on your reporting period and the ASSA 5010 phasing requirements.

03
Assurance engagement

Our team conducts the assurance work, combining Speeki's sustainability expertise with Pilot Partners' local audit capability.

04
Assurance opinion

Pilot Partners issues the formal assurance opinion under ASSA 5000.

About the partnership

Speeki and Pilot Partners announced their strategic partnership in June 2026 to provide sustainability assurance services to Australian companies subject to mandatory climate disclosure and assurance requirements.

About Speeki
Speeki is an assurance company helping organisations turn their compliance, sustainability and ESG initiatives into a competitive advantage. Providing independent validation across six areas – ISO certifications, sustainability reporting, product sustainability representations, circular economy, supplier audits and pre-acquisition ESG audits – Speeki strengthens consistency, credibility and confidence. 

All of this is delivered through Engage®, Speeki’s AI-powered platform.


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