Built for ASX 200 sustainability, CFO, and GC
AASB S1 mandatory pathway is 2028–30. ASX 200 corporates need a community-investment rail that survives assurance review without the related-party risk of a private corporate foundation. That's what we built.
The Sustainability team's view
Disclosure pack mapped to AASB S1 four pillars — produced annually, reviewable mid-year. Three-source assurance posture (independent trustee + platform methodology + delivery partner data) supports limited/reasonable assurance under the emerging regime.
Routing flexibility lets you mix Path A (established DGRs — public hospitals, named charity partnerships) and Path B (non-DGR community partners, Indigenous engagement, place-based, federated programs) under a single sub-fund.
The CFO's view
Tax-deductible at point of donation. Service fee paid separately from gift proceeds — gift status preserved under TR 2005/13. Annual fee is $40K–$300K depending on program complexity, paid from sustainability/compliance budget. No related-party foundation governance overhead.
Recyclable principal (Path A recoverable grants) extends every dollar's reach; principal returns to corpus and redeploys to the next program.
The General Counsel's view
Independent ACF (or other) trustee structure. Conflict register + related-party logs maintained by the platform. Audit log surfaces to GC and external assurance providers under read-only access. CADA gift-plus-service-agreements (Path B) co-developed with ABL.
No private corporate foundation to wind down later. Sub-fund identity is reversible. Wind-down is contracted separately at platform level.
The Head of Community Investment's view
Corporate-named sub-fund preserves brand identity and grantmaking input. Place-based partnerships work — Path B routes capital to non-DGR community organisations doing frontline work in your operating regions. Indigenous engagement and grassroots partnerships are supported, not blocked, by the disclosure rail.
Existing DGR partner relationships continue under Path A; new non-DGR partnerships open up under Path B.
First conversation under NDA.