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ASRS · AASB S2

Which ASRS group are you in?

Australia's climate reporting is now mandatory, phased in by entity size. You're in a group if you meet any two of its three size tests. Find yours below — then see exactly what it asks of you.

Find your group

Pick the range that fits — we'll point you to yours.

ASRS Group 1

Reporting now (periods from 1 Jan 2025)

  • Revenue ≥ $500m
  • Gross assets ≥ $1bn
  • ≥ 500 employees

ASRS Group 2

Reporting from 1 July 2026

  • Revenue ≥ $200m
  • Gross assets ≥ $500m
  • ≥ 250 employees

ASRS Group 3

Reporting from 1 July 2027

  • Revenue ≥ $50m
  • Gross assets ≥ $25m
  • ≥ 100 employees

Thresholds and start dates per ASIC RG 280 Sustainability reporting and AASB S2 Climate-related Disclosures. An entity is in a group if it meets any two of the three tests; other pathways (NGER reporters, asset owners) can also apply.

Find your group, then your footing

We'll place you in the right group and map your first disclosure, with time before the deadline.

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