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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 — before the deadline finds you.

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