The CFO Climate Disclosure Framework for Australia: Bringing Climate Reporting Inside the Financial Reporting Perimeter

11/06/2026 Nick Ogle

CFO
ESG & Compliance

For most of the last decade, climate disclosure sat in a separate filing cabinet from the financial statements. The sustainability team kept it; the auditors looked at it lightly; and…

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An ASRS Group 1 Reporting Cost Benchmark and Resource Company Climate Disclosure Cost Model

11/06/2026 Nick Ogle

CFO
ESG & Compliance

The cost conversation about climate disclosure usually starts in the wrong place. It starts with the size of this year’s invoice, when the question that matters is the slope of…

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Green Bond Emissions Data Assurance: How Sustainability Finance Pricing Reflects Climate KPI Quality

11/06/2026 Nick Ogle

CFO
ESG & Compliance

The first wave of labelled debt in Australia rewarded issuers who had green assets to point to. A renewable project, an efficiency upgrade, a clean transport line, packaged as a…

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Sustainability Linked Loan KPI Assurance: How Climate KPI Verification Now Drives Sustainability Loan Pricing

11/06/2026 Nick Ogle

CFO
ESG & Compliance

Among the financial controls a treasurer can pull on, debt pricing is one of the most direct. Margin is set when the facility is documented, and revisited when KPIs are…

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AASB S2 Materiality Assessment for Mining: A CFO Scope 3 Reporting Readiness Checklist

11/06/2026 Nick Ogle

CFO
ESG & Compliance

Every AASB S2 disclosure rests on a single judgement made early and revisited rarely: what is material. Get that judgment right, and the rest of the report has a defensible…

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Climate Disclosure Financial Reporting Controls: A Framework for Finance Function Climate Disclosure Integration

10/06/2026 Nick Ogle

CFO
ESG & Compliance

For two decades, the Australian-listed company’s finance function has run a recognisable controls stack over the financial statements. Journal authorities, sub-ledger reconciliations, segregation of duties, IT general controls, a documented…

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Why Excel Emissions Reporting Is the Next Audit Risk: Building Emissions Data Infrastructure That Is Audit Ready

10/06/2026 Nick Ogle

CFO
ESG & Compliance

Every resource sector finance team in Australia is running its emissions numbers through the same tool it reaches for whenever something has not yet been properly systematised: the spreadsheet. Site…

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When Scope 3 Becomes a Key Audit Matter: Avoiding Climate Disclosure Restatement Risk in Australia

10/06/2026 Nick Ogle

CFO
ESG & Compliance

Every CFO of an ASX-listed resource company knows the Key Audit Matters section of the auditor’s report. It is the section that identifies the matters of greatest significance to the…

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From Limited Assurance Scope 3 Emissions Under ASRS to Scope 3 Reasonable Assurance in Australia: The Three-Year CFO Roadmap

09/06/2026 Nick Ogle

CFO
ESG & Compliance

For the first AASB S2 reporting cycle, the assurance question has a comfortable answer. Limited assurance applies; the bar is low, and a capable provider can clear it. That answer…

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AASB S2 Implementation for Resource Companies: The CFO’s Guide to Climate-Related Financial Disclosures in Australia

03/06/2026 Nick Ogle

CFO
ESG & Compliance

Initially, the climate disclosure file sat inside the sustainability function. It produced an annual report, the auditors looked at it lightly, if at all, and the CFO signed off on…

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CFO Focussed Posts on Emissions