ASRS reporting, built for Group 1
Group 1 carries the fullest disclosure load: every Scope 3 category, reasonable assurance, and several frameworks at once. CO2 Lab runs the calculation and keeps the audit trail behind every number.
ASRS Group 1 at a glance
You're in ASRS Group 1 if you meet any two of:
- Revenue ≥ $500m
- Gross assets ≥ $1bn
- ≥ 500 employees
- Disclosure
- Full Scope 1, 2 and 3
- Assurance
- Reasonable assurance
- First report
- Reporting now (periods from 1 Jan 2025)
Thresholds and dates per ASIC RG 280 Sustainability reporting and AASB S2 Climate-related Disclosures. Other pathways (NGER reporters, large asset owners) can also apply — see the full breakdown.
What Group 1 requires
Group 1 entities face the most comprehensive disclosure obligations under ASRS. Here's what's expected, and how CO2 Lab delivers.
Requirement
Full Scope 1, 2, and 3 disclosure
How CO2 Lab delivers
All 15 Scope 3 categories calculated with activity-based methods where data permits, spend-based where it doesn't.
Requirement
Reasonable assurance readiness
How CO2 Lab delivers
Every calculation documented with source files, emission factors, methodology, and data lineage. Auditor-ready from day one.
Requirement
Transition plan disclosure
How CO2 Lab delivers
Target setting and tracking tools to map pathways and measure progress against science-based targets.
Requirement
Multi-framework consistency
How CO2 Lab delivers
Single data model maps to ASRS, GHG Protocol, NGER, and ISSB simultaneously. No reconciliation needed.
99.95%
Accuracy
800k+
Emission factors
15
Scope 3 categories
4
Frameworks aligned
Every number traced to sourceSee a finished inventory, every number traced to its source
A completed, ASRS-ready example. Every figure linked back to its source document, emissions factor, and reasoning.
Tell us about your team and we'll walk you through this example.
Frequently asked questions
Ready for Group 1 compliance?
See how CO2 Lab supports the most demanding ASRS disclosure requirements.
Talk to our enterprise teamNot sure which group you're in?
ASRS phases in by entity size. Compare all three groups or jump straight to yours.