AASB S1 will move from voluntary to mandatory between 2028 and 2030. ASX 200 corporates need a community-investment disclosure rail that survives assurance review. Corporate Elevate is that rail — a two-path capital architecture run on independent trustees, with outcomes data captured to the four AASB S1 pillars.
Independent ACF trustee oversight. Conflict + related-party register. Board paper templates included.
Stated community investment thesis tied to material business risks — social licence, Indigenous engagement, place-based operating risk.
Partner due diligence — ACF for Path A, ADV/operator for Path B. Aggregated into corporate risk register format.
Capital deployed, beneficiaries reached, outcomes, third-party verification, recyclable principal recycled. Verifiable lineage from corporate dollar to community outcome.
Designed and pressure-tested with Australian Communities Foundation (ACF) and ABL (legal). Companion documents available on request.
Public Ancillary Fund route. Corporate sub-fund holds capital. Distributes to DGR Item 1 recipients (public hospitals, PBIs, established charities). Outright + recoverable grants under PuAF Guidelines cl 19. ~1% admin fee. No GST friction.
When: Established DGR partners. No operator overlay needed. Standard corporate-to-DGR philanthropy.
Community Charity Trust route. Corporate sub-fund inside a CCT. Funds an Asset Deployment Vehicle which contracts non-DGR delivery partners under Charitable Asset Deployment Agreements. Asset transfer GST-free under s 38-250. ~10% cost-recovery operator fee.
When: Indigenous engagement, federated multi-partner programs, place-based operating risk mitigation, non-DGR delivery partners.
Corporates
ASX 200 sustainability, CFO, GC, head of community investment.
Disclosure rail with audit-trail, deductibility, governance separation.
Learn moreCommunity foundations
Declared CCTs, PuAFs preparing CCT applications.
Federated network membership. Operating tech layer for the new powers.
Learn moreAdvisors
Big 4 sustainability practices, sustainability boutiques, philanthropic advisors.
Methodology licensing. Reference architecture for clients.
Learn more$40K–$300K p.a. service fee
Paid as separate service fee from sustainability/compliance budget — not from gift proceeds. Keeps gift status clean under TR 2005/13. Annual fee scales with program complexity, not capital deployed.