
Aletta Boshoff
Leader, Sustainability Reporting
Partner, Advisory
BDO’s sustainability specialists translate carbon accounting, Scope 1–3 measurement and climate disclosure requirements into positive outcomes for your organisation.
Combine Avarni's powerful carbon accounting platform with BDO’s governance, methodology and strategic advice.
Strengthen reporting, assurance readiness and governance through a transparent and defensible approach to emissions data.
AASB S2 requires Scope 3 emissions to be measured using the GHG Protocol and independently assured. The BDO × Avarni methodology anchors emissions calculations in financial and operational data while maintaining traceability and documentation throughout the reporting process.
CompletenessData reconciliation to the Trial Balance and General Ledger and coverage checks.
ConsistencyRepeatable methodologies across reporting periods.

Clear audit trails and traceable calculations.
RelevanceMateriality-led prioritisation of emissions sources.
AccuracyProgressive improvement from spend-based to activity-based data.

Aletta Boshoff

Mark Smit