Standards, methodology, regulatory tracker
Public references. The methodology is built on published standards, peer-reviewed research from IRSA Institute, and working documents co-produced with ABL (legal) and ACF.
Disclosure standards
AASB S1 — General sustainability disclosure
Australian Accounting Standards Board. Voluntary now; mandatory pathway 2028–30 across listed entities by size. Mirrors IFRS S1.
IFRS S1 — Sustainability disclosure (global baseline)
International Sustainability Standards Board. The global baseline reference; AASB S1 is the Australian implementation.
ISSA 5000 — Sustainability assurance standard (UK)
International Auditing and Assurance Standards Board. The emerging assurance benchmark; an Australian equivalent is expected to follow.
Australian DGR + ancillary fund framework
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024
Created the Community Charity Trust / Corporation DGR category. Sch 3 amends ITAA 1997 to insert items 13.1.1 and 13.1.2.
Taxation Administration (Community Charity) Guidelines 2025 (F2025L00184)
Operational guidelines for community charity entities. s 13(3)(b) and the Note thereto are the basis for distributions to non-DGR delivery partners.
Public Ancillary Fund Guidelines 2022
Distribution rules for PuAFs, including cl 19 on recoverable grants — the basis for Path A.
TR 2005/13 — Tax Ruling on gifts
Defines the four conditions for a tax-deductible gift. Sets the material-benefit test that the platform service fee must avoid.
Working documents — under NDA
Two foundational working documents — ASX Elevate Corporate ESG & Disclosure Flow (May 2026, two-path architecture mapped to AASB S1 four pillars, material-benefit analysis under TR 2005/13) and ACF Asset Finance & Working Capital Structure (Apr 2026, Path A vs Path B, GST treatment by transaction type, decision matrix) — contain pre-publication legal architecture and partner commercial terms. Shared under NDA on request.
Request access →Academic backing — IRSA Institute
The Institute for Recyclable Social Asset Theory hosts the academic canon: ~80 working papers across Circulatory Economics, Recyclable Capital, governance debt, asset finance for charity, and institutional health instruments. IRSA publications are the methodology backbone for the platform.
Visit IRSA InstituteMethodology briefing on request.