TLA-185 → AASB S2 concept crosswalk

Australian climate-disclosure analogue. Maps open specification field identifiers to commonly encountered AASB S2 concepts for procurement and assurance review — same structural slots as the UK IFRS S2 crosswalk, with Australian jurisdiction notes in the source document.

Concept mapping only — not legal or assurance advice. Not a GHG inventory, not a statutory certificate, and not a claim that landscape metadata alone satisfies AASB S2 filings. Verify current ASIC / AASB guidance before client delivery.

Maps Foundation open TLA-185 field identifiers to commonly encountered AASB S2 Climate-related Disclosures concepts for procurement and assurance review.

Layer	Owner	Licence
TLA-185 field dictionary (`tla185-fields.json`)	The Landscape Archive Foundation	CC BY-NC-ND 4.0
Climate evidence exports & Run-01 joins	The Landscape Archive Pty Ltd	EULA / commercial terms

This document is a concept crosswalk only. It does not grant access to Archive datasets, satisfy statutory filing obligations, or constitute legal or assurance advice.

Applies to: reporting periods commencing on or after 1 July 2026 (Group 2 entities under ASIC RG 280).

Scope — stated plainly

AASB S2 is climate-only. It does not legally mandate biodiversity disclosure today, and no law requires purchase of a TLA-185 certificate. TLA-185 provides screening-grade, site-level environmental metadata with provenance — useful for physical-risk and resilience narratives inside Strategy and Risk management disclosures, not as a substitute for entity GHG inventories or financial quantification.

Coverage legend

Label	Meaning
Supporting input	Fields can supply defensible, traceable inputs to the named S2 area when used with entity governance and professional judgement.
Adjacent — not a substitute	Related metrics exist but must not be presented as the core S2 metric.
Out of scope	Satisfied outside landscape metadata (governance process, finance, transition-risk analysis).
Forward — not yet mandated	Positions for future nature-related disclosure (TNFD-aligned concepts); not required under S2 today.

Requirement-by-requirement mapping

Source field IDs refer to tla185-fields.json v1.0.0. See the field registry for jsonPath and module detail.

Disclosure area	AASB S2 location	Coverage	TLA-185 field IDs	Notes
Physical risk — acute (heat, bushfire)	Strategy · climate-related physical risks	Supporting input	185-180, 185-181, 185-094, 185-183, 185-184, 185-185	Heat-stress and bushfire-overlay screening at the site point. Screening only — verify against CCIA products and statutory BAL where applicable.
Physical risk — chronic (drought, aridity)	Strategy · climate-related physical risks	Supporting input	185-179, 185-093, 185-048, 185-043	Rainfall-trend and aridity screening provide a defensible chronic-risk baseline per site.
Scenario analysis	Strategy · climate resilience	Supporting input	185-176, 185-177, 185-178, 185-182	Projection scenarios use the IPCC SSP set (SSP1-2.6 … SSP5-8.5) — the same scenario family commonly referenced in S2 resilience narratives.
Resilience & adaptation measures	Strategy · climate resilience	Supporting input	185-098, 185-099, 185-095	WSUD, native-planting %, and climate-positive flags can evidence adaptation/opportunity narrative when linked to project decisions.
Assets / activities vulnerable to physical risk (amount & %)	Metrics & targets · cross-industry	Supporting input	185-110, 185-111, 185-112, 185-091, 185-089, 185-090	Asset register plus site-context exposure supports computing the share of assets in elevated heat/bushfire bands.
Risk-management process & audit trail	Risk management · identify / assess / monitor	Supporting input	185-052, 185-053, 185-182, 185-101, 185-102, 185-103	Strongest alignment. Provenance, evidence, and method references make physical-risk inputs traceable for assurance review.
GHG emissions (Scope 1 / 2 / 3)	Metrics & targets · core metric	Adjacent — not a substitute	185-096, 185-097	Sequestration and embodied-carbon fields are not a Scope 1/2/3 inventory. Embodied carbon may inform a Scope 3 line item; do not present as the emissions metric.
Governance (board & management oversight)	Governance	Out of scope	—	No data role. Satisfied by the entity's own governance disclosures.
Transition risk (policy, technology, market, legal)	Strategy · transition risks	Out of scope	—	Outside landscape metadata. Entity ESG / finance process.
Effects on financial position & performance	Strategy · financial effects	Out of scope	—	Financial quantification is the auditor / CFO domain, not the schema.

Strongest beachhead — audit trail

Assurers need traceability from disclosure claims back to source methods. TLA-185 provenance and evidence fields (185-052, 185-053, 185-182, 185-101, 185-102, 185-103) document how physical-risk screening inputs were derived, including projection sources and screening disclaimers.

Built-in screening language (e.g. bushfire overlay as planning proxy, not BAL certificate) should be retained in exports — honesty supports credibility.

Adjacent — GHG and carbon fields

Field IDs	Role under S2
185-096, 185-097	May support adjacent narrative on sequestration or embodied carbon in project context. Do not substitute for mandatory GHG emissions metrics.

For entity-level Scope 1–3 reporting, use recognised GHG accounting frameworks and inventory tools. Commercial climate evidence exports from The Landscape Archive are scoped to Strategy / Risk appendices only — not statutory GHG filing.

Forward — nature / biodiversity (TNFD)

Not mandated under AASB S2 today. Australian policy direction is "climate first, but not only." The following TLA-185 fields pre-position project records for future nature-related disclosure when organisations choose to extend reporting:

Field ID	Key (abbrev.)
185-013	nativeStatus
185-014	conservationStatus
185-015	occurrenceCount
185-099	nativePlantingPercent
185-049	landcoverClassBand
185-104	sensitivityClass

Describe these as forward positioning, never as satisfying a current S2 biodiversity mandate.

Defensible procurement sentence

TLA-185 provides standardised, traceable site-level environmental metadata that supports the physical-risk and resilience portions of an AASB S2 disclosure, and pre-positions an organisation for future nature-related disclosure. It is screening-grade input, not a statutory certificate or a GHG emissions inventory.

Related Foundation artefacts

Document	Purpose
Run-01 → TLA-185 environment crosswalk	Maps commercial pipeline joins to open bundle fields
TLA-185 climate screening RFC	Normative band rules for 185 screening fields
Schema manifest	Module index and implementation references

Version

- Crosswalk version: 1.0.0 (2026-06-30)

- Field dictionary: tla185-fields.json v1.0.0

- AASB S2 scope: per AASB standard and ASIC RG 280 — verify current regulator guidance before client delivery.

Licence: CC BY-NC-ND 4.0 (Foundation documentation). Attribution required; no modified redistribution.

Copyright: © 2026 The Landscape Archive Pty Ltd (operator). Proprietary datasets and group IP are owned by The Landscape Vault Pty Ltd. This crosswalk is published by The Landscape Archive Pty Ltd as founding implementation partner of The Landscape Archive Foundation.