Methodology licensing for sustainability practices

The published methodology — disclosure-pillar mapping, three-source assurance posture, decision matrix between Path A and Path B, GST treatment by transaction type, the gift-plus-service-agreement (CADA) playbook for non-DGR partners — is documented and available for advisor use under attribution.

The reference architecture (ABL/ACF working docs, IRSA Institute backing papers) is public. Practitioners are welcome to cite it in client deliverables.

• Implementation rail — your client gets the methodology AND the operating platform. You don't have to build the rail; you use it.
• Independent trustee structure — ACF or equivalent. Your client's disclosure narrative isn't dependent on a related party.
• Three-source assurance posture — survives limited and reasonable assurance review. Engineered for the emerging Australian assurance regime.
• Two-path coverage — Path A for established DGR partnerships, Path B for non-DGR community work. Your client doesn't pick one or the other.
• Recyclable principal — Path A recoverable grants extend each dollar's reach; supports a more ambitious community-investment narrative.

For Big 4 practices: we provide methodology training, reference architecture documents, and platform access for client engagements. Your team retains the client relationship; we run the operational rail.

For sustainability boutiques and philanthropic advisors: same structure, lighter-weight engagement model. Includes co-marketing on the standards page if applicable.

Methodology aligned to: AASB S1 (Australia, voluntary now, mandatory pathway 2028–30), IFRS S1 (global baseline), the emerging Australian assurance regime expected to follow ISSA (UK) 5000. Where assurance standards evolve, the methodology is versioned and updates are published.