Carbon accounting · Sri Lanka

From activity to accountability

A clear account
of your carbon.

Measure your emissions. Review every entry. Prepare SLFRS S2-ready climate disclosures — with carbon accounting software built for Sri Lankan businesses.

MEASURE / REVIEW / DISCLOSE
01 — A connected emissions recordBuilt around the GHG Protocol

The foundations of your carbon account

  • Scope 1–3

    One emissions inventory

    Track direct emissions, purchased electricity and your value chain.

  • Dual Scope 2

    Both accounting methods

    Location-based and market-based electricity emissions, side by side.

  • 15 categories

    Full Scope 3 coverage

    Organise value-chain emissions across the GHG Protocol categories.

  • Reviewed data

    An accountable record

    Internal approval workflows and a traceable audit trail.

From source activity to disclosure

Six operational activity streams — grid electricity, generators, vehicle fleet, refrigerants, business travel and freight — converge at verification, become one internally approved emissions record, and resolve into an SLFRS S2-structured disclosure preview.

One connected carbon account

From scattered activity to a reviewed account

AiroX brings every source through the same measured, reviewed path before it reaches disclosure.

Reporting workspace

One operating picture

The carbon account,
ready to inspect.

AiroX keeps measured activity, internal review, group context and disclosure in one traceable workspace. The interface below mirrors the real reporting dashboard — not a stock product mock-up.

ILLUSTRATIVE WORKSPACE / FY 2025–26

Only fully approved entries contribute to the total. Work awaiting approval remains visible as a separate queue.

DashboardAraliya Holdings / Group roll-up
FY 2025/26
APPROVED EMISSIONS14,554.7tCO₂e · approved data across the selected subtree
Scope 11,284.6
Scope 23,412.9
Scope 39,857.2
REPORTING HEALTH
08Awaiting approval
03Anomaly flags to review
02Overdue tasks
DUAL SCOPE 2Purchased electricity

Location-based3,412.9 tCO₂e

Market-based2,968.4 tCO₂e

CURRENT REVIEW QUEUE

SubmittedGrid electricity · Colombo HQ12,400 kWh

FlaggedFleet fuel · Logistics860 L

ApprovedGenerator diesel · Plant 021,150 L

Representative AiroX dashboard composition using implemented scopes, approval states, dual Scope 2 reporting and subtree roll-up behavior.
Measure · verify · disclose

A controlled sequence

Three movements.
One accountable record.

The same data stays legible from the first activity entry to the final reporting view. Each stage adds evidence instead of breaking the chain.

  1. 01 / Measure

    Activity in, traceable CO₂e out.

    Record real activity in its native unit. AiroX keeps automatic factor calculation distinct from manually supplied CO2e, so reviewers can see how every result was produced.

    Data Input
    Emission sourceGenerator diesel
    Quantity1,150
    UnitLitres
    Automatic factor calculation3.09 tCO₂e
    Manual entries remain labelled “Manually supplied CO₂e”.
  2. 02 / Verify

    Review is a state, not a promise.

    Entries move through a visible one- or two-step review. Comments, anomaly flags and revisions remain attached; only APPROVED_FINAL values enter dashboards, reports and roll-ups.

    Data Approval
    Fleet fuel · JulySUBMITTED
    !Possible duplicate of the 12 Jul entry
    SUBMITTED→APPROVED_L1→APPROVED_FINAL
    Reject with reasonApprove entry
  3. 03 / Disclose

    The report follows the standard.

    Numeric Scope 1–3 data meets the four narrative pillars in one SLFRS S2-structured view, ready to review, print or save — without claiming external assurance.

    Disclosures
    GovernanceStrategyRisk ManagementMetrics & Targets
    Board oversightManagement's role
    DRAFT · FY 2025/26Save disclosure
Groups and subsidiaries

Structure without blind spots

See the group.
Respect every boundary.

AiroX models the real organisational tree. A membership grants access down to descendants — never sideways to siblings or upward to ancestors — while a selected node can report across its own subtree.

Approved data rolls up.Only final-approved tCO₂e contributes to the selected subtree total.

Pending entries stay separate.Review workload is counted without inflating reported emissions.

ORGANISATIONAraliya HoldingsGroup root
Araliya HoldingsROOT · OWNER
14,554.7 tCO₂e
ManufacturingOWNER · inherited
7,184.2
LogisticsADMIN · direct
4,908.5
PlantationsVIEWER · inherited
2,462.0

Selected subtreeAraliya Holdings + 3 direct branches

Awaiting approval08 entries

Representative organisation view: roles may be direct or inherited; totals group each descendant under its direct child.
Sri Lankan adoption

The reporting horizon

The deadline is
moving through the market.

CA Sri Lanka's mandatory SLFRS S1 and S2 adoption calendar advances from listed leaders through turnover-based waves, other Specified Business Enterprises and a rolling fifth-anniversary rule for later Empower Board listings. The right time to establish a reviewable carbon account is before your first reporting period closes.

CURRENT WAVE / 2026Main Board

Mandatory adoption is now in effect for every CSE Main Board entity.

  1. 2025

    Top 100 CSE-listed entities by market capitalisation

    Complete · Annual periods from 1 Jan 2025
  2. 2026

    Every CSE Main Board listed entity

    In effect · Annual periods from 1 Jan 2026
  3. 2027

    All CSE-listed entities except the Empower Board

    Next · Annual periods from 1 Jan 2027
  4. 2028

    Companies preparing accounts under Sri Lanka Accounting Standards with annual turnover above Rs. 10 billion in each of the last two consecutive years

    Turnover wave · Annual periods from 1 Jan 2028
  5. 2029

    Companies preparing accounts under Sri Lanka Accounting Standards with annual turnover above Rs. 5 billion in each of the last two consecutive years

    Turnover wave · Annual periods from 1 Jan 2029
  6. 2030

    All other Specified Business Enterprises and Empower Board entities listed as of 1 Jan 2024

    Fixed wave · Annual periods from 1 Jan 2030
  7. Rolling

    Empower Board entities listed after 1 Jan 2024

    Listing-based wave · Annual periods from the fifth anniversary of their Empower Board listing date

Regulatory applicability depends on company facts and can change. Confirm your position with your auditor or CA Sri Lanka.

Control and traceability

Operational data deserves operational discipline

Evidence available.
Access constrained.

Emissions data reveals how a business runs. AiroX combines scoped access, review history, rate-limited sign-ins and explicit administrative boundaries so that accountability does not require overexposure.

01

Subtree-scoped access

Role-based access follows the organisational tree: access travels down to authorised descendants, never across to siblings.

02

A review history that stays put

Approvals, rejections, reopened entries and sensitive changes are retained in an append-only audit trail.

03

A firm platform boundary

Support teams can see tenant metadata, not tenant emissions, disclosures or reports. There is no tenant impersonation.

AUDIT LOG / FY 2025–26Export trail
All actionsAll usersCurrent subtree
APPROVED

Generator diesel · JuneFinal review · Plant 02

NW
REJECTED

Fleet fuel · JulyDuplicate entry · written reason

SK
REOPENED

Grid electricity · JuneRevision snapshot retained

VR
SIGNED IN

Company workspaceRate-limited authentication

MP
Representative event history. Status is always written as text; colour only reinforces it.
A public starting point

Priced in Sri Lankan rupees

A plan for the account
you need to run.

Begin with one reporting entity, expand the team, or scope a group rollout around your organisational tree. Public prices are indicative; a formal quote confirms the package.

01

Starter

One company beginning to measure

LKR 45,000per month · billed annually

  • Up to 3 users
  • One company
  • Scope 1 and 2 emissions tracking
02

Growth

A wider reporting team

LKR 95,000per month · billed annually

  • Up to 15 users
  • One company
  • Everything in Starter
03

Multi-Company

Groups and subsidiaries

Customscoped to structure and onboarding

  • Companies modelled as an organisational tree
  • Everything in Growth, per company
  • Subtree roll-up across the group

Indicative prices, billed in Sri Lankan Rupees. Multi-Company scope depends on companies, users and onboarding needs.

Answer first

The questions behind the decision

Clarity before
the walkthrough.

Direct answers on coverage, group reporting and what SLFRS S2-ready really means.

01What is AiroX?

AiroX is carbon accounting and climate disclosure software for Sri Lankan companies. It measures Scope 1, 2 and 3 emissions, routes activity through internal review, and combines approved figures with SLFRS S2-structured narrative reporting.

02Can a group see a consolidated view across subsidiaries?

Yes, within one customer's own company tree. A membership on a node grants access to that node and every descendant, so a user with an effective role at a parent company sees an aggregated roll-up — emissions by scope, per-child totals and a pending-approval count — across its whole subtree. Access never reaches sideways to siblings or up to ancestors beyond that membership.

03Does AiroX make a report automatically compliant, or externally assured?

No. AiroX structures the four SLFRS S2 pillars and the supporting emissions tables around your own internal review. Applicability, completeness and any external assurance still require professional judgement — AiroX does not perform or claim third-party audit or assurance.

11 / YOUR REPORTING CALENDAR

Bring your structure.
We'll put AiroX on screen.

A focused walkthrough using your companies, sectors and reporting horizon — no generic deck and no obligation.