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.
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.
Board oversight
Climate accountability at board and management level, disclosed.
Scenario resilience
Physical and transition-risk exposure across warming pathways.
Identification & integration
How climate risk feeds the asset's and fund's risk process.
Scope 1/2/3 + targets
Emissions, intensity and alignment to Net-Zero 2050.
Scope 1 / 2 / 3, computed from curated public data.
Direct
No combustion on site — a storage asset has negligible direct emissions.
Charging energy
Marginal-grid emissions from charging, netted against the emissions the battery displaces on discharge.
Battery lifecycle
Embodied carbon on the australia-attested LCA basis (AER + CER 2024, LFP), across the 30-year life.
What makes it an Australian filing.
Climate Change Act 2022
Alignment to the −43% by 2030 target and Net-Zero by 2050.
Native Title Act 1993
Indigenous consultation status at the connection node, disclosed.
AEMO NEM
National Electricity Market context — the revenue and grid frame for South Australia.
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.