Halo measures an entity's emissions from the records it already keeps, assesses a draft report against every disclosure requirement, and drafts the climate note. Every figure traces back to a published National Greenhouse Accounts factor, and nothing is invented.
Drop the general ledger and the utility bills into an Emissions Inventory. Halo classifies every transaction and calculates it against the published National Greenhouse Accounts Factors 2025, returning Scope 1, Scope 2 on both a location and a market basis, and Scope 3, with the full calculation trail kept for assurance. The Carbon Ledger then runs month by month, with a monthly close that locks the period, snapshots the totals, and carries unresolved items forward.
The largest entities report first, and the thresholds reach a long way down. Halo works out which group an entity falls into from its revenue, assets and headcount, and when its first report is due.
Two of three: revenue of 500 million dollars or more, gross assets of 1 billion dollars or more, or 500 or more employees. Reporting periods on or after 1 January 2025.
Two of three: revenue of 200 million dollars or more, gross assets of 500 million dollars or more, or 250 or more employees. Reporting periods on or after 1 July 2026.
Two of three: revenue of 50 million dollars or more, gross assets of 25 million dollars or more, or 100 or more employees. Reporting periods on or after 1 July 2027.
The suite runs the whole reporting cycle: it measures the emissions, checks a draft report against the standard, and drafts the disclosure, carrying the evidence forward at every step.
Readiness classifies the entity, sets its deadline, and opens a full AASB S1 and S2 disclosure checklist that you work through with evidence attached to each item. Gap Review reads a draft sustainability or annual report and checks it against every disclosure requirement: anything reported as addressed carries a verbatim quote and a page reference you can verify, and anything it cannot establish is marked uncertain rather than guessed.
Draft Disclosure writes the four pillars, Governance, Strategy, Risk Management, and Metrics and Targets, drawing the figures only from the linked emissions inventory and flagging any number that is not in it. Every claim carries a citation, and the note exports to Word with those citations intact.
The Factor Register publishes every emission factor Halo can apply on one page, exactly as the Department of Climate Change, Energy, the Environment and Water released it. The engine can never use a value that is not on that page, the AI never supplies a factor, a quantity, or an emission value, and every computed figure keeps the factor, its citation, and its version, so a past inventory's total never drifts when the factors are updated.
Every emissions figure links back to a National Greenhouse Accounts factor, by name, citation, and version.
The AI classifies transactions, but it never supplies a factor, a quantity, or an emission value. Those come from your records and the published tables.
Spend based estimates are always reported separately from measured figures, so a reviewer can see exactly how each total was built.
Financial Review reads a fixed asset register against the entity's climate risk profile and flags impairment indicators under IAS 36 and provisions under IAS 37. It raises the indicators that need a recoverable amount test or a useful life review, copies every figure from the register you uploaded, and leaves the conclusion to your professional judgement.
Start a free trial on Halo Professional and run the sustainability suite against your own general ledger and draft report today. The suite is part of Halo Professional.