Audinate Group Limited has reviewed its greenhouse gas emissions reporting boundaries in preparation for mandatory climate disclosure under AASB S2, which will apply to the company from the year ending 30 June 2028. The company has excluded smaller office locations operating within serviced environments from its Scope 2 emissions, as electricity procurement and control for these locations sit with the building operator. Emissions from these locations are immaterial and will be incorporated within Scope 3 estimates as value-chain data collection develops.
Material actions and disclosures
Audinate’s most significant Scope 3 exposure relates to upstream and downstream activity associated with the manufacture, distribution, and use of Dante-enabled products across its OEM partner network. Given the scale and geographic spread of this network, Scope 3 measurement presents a data collection challenge. In FY27, the company will identify the Scope 3 categories most material to its value chain and develop a methodology for estimation, in preparation for mandatory reporting obligations commencing FY28.
The company’s approach to governance across its products, platforms, and operations spans three domains: cybersecurity and data protection, supply chain management, and artificial intelligence. Audinate has established an Information Security Management System (ISMS) that supports the protection of corporate systems, product development environments, and customer data. ISO/IEC 27001:2022 certification, first achieved in FY25, was maintained throughout FY26.
Supplier risks are monitored through regular reviews assessed against product quality, ethical labour standards, environmental management, and governance practices. Audinate monitors supplier adherence to regulations covering hazardous substances, electronic waste, and conflict minerals sourcing.
Forward commitments
Audinate will identify the Scope 3 categories most material to its value chain and develop a methodology for estimation in FY27, in preparation for mandatory reporting obligations commencing FY28.
Audinate will continue to develop its AI governance framework in line with evolving regulatory expectations and industry practices, and will report on progress in future reporting periods.
These disclosures should be read in conjunction with the rest of Audinate’s financial statements, including the FY26 Remuneration Report and the Audinate Corporate Governance Statement.
Source: Audinate Group Limited, 30 June 2026.