Overview / ESG / Beyond Europe
Illustrative — synthetic asset, dummied figures

The same engine, a non-EU regime: Australia, AASB S2.

Ikenga's compliance engine isn't EU-only. Here is an illustrative Australian battery — Spencer BESS — disclosed against the ISSB-aligned AASB S2 climate standard (not the EU's ESRS), NGER Scope 1/2/3, the Climate Change Act 2022, and Native Title consultation. Different jurisdiction, different standard — same methodology, same node-level rigour.

100 MW
Power
400 MWh
Energy · 4h
LFP
Chemistry
South Australia
AEMO NEM · SA
Spencer 132 kV
Connection node
2027
COD · 30-yr life

Climate disclosure, the four ISSB pillars.

AASB S2 mirrors IFRS S2 / TCFD — governance, strategy, risk management, and metrics & targets. This is the structural difference from an EU ESRS filing, and the engine produces it natively.

01 · Governance

Board oversight

Climate accountability at board and management level, disclosed.

02 · Strategy

Scenario resilience

Physical and transition-risk exposure across warming pathways.

03 · Risk mgmt

Identification & integration

How climate risk feeds the asset's and fund's risk process.

04 · Metrics & targets

Scope 1/2/3 + targets

Emissions, intensity and alignment to Net-Zero 2050.

Scope 1 / 2 / 3, computed from curated public data.

Scope 1

Direct

No combustion on site — a storage asset has negligible direct emissions.

~0 tCO₂e
Scope 2

Charging energy

Marginal-grid emissions from charging, netted against the emissions the battery displaces on discharge.

Net-avoided
Scope 3

Battery lifecycle

Embodied carbon on the australia-attested LCA basis (AER + CER 2024, LFP), across the 30-year life.

~32 ktCO₂e
The Scope 3 factor is jurisdiction-specific: Australia carries an australia-attested lifecycle basis (federal regulator co-attestation), distinct from the EU Battery Regulation figure used for a European asset. Same method, jurisdiction-correct inputs.

What makes it an Australian filing.

Statutory

Climate Change Act 2022

Alignment to the −43% by 2030 target and Net-Zero by 2050.

Social

Native Title Act 1993

Indigenous consultation status at the connection node, disclosed.

Market

AEMO NEM

National Electricity Market context — the revenue and grid frame for South Australia.

Node

SSI grid-node score

The Spencer node's systemic stress, scored the same way as any Italian node.

One engine, EU and beyond.

A fund holding assets in both Europe and Australia gets a single, consistent methodology producing the right disclosure for each regime — ESRS in the EU, AASB S2 (ISSB) in Australia — down to the substation, from curated public data.