AASB S2 first climate disclosures for Group 1 — FY26 lodgement (other reporting entities)
Due
31 October 2026
What to file
ASIC says reporting entities other than disclosing entities, registered schemes and registrable superannuation entities must lodge their sustainability report and the auditor's report within four months after the end of the financial year: 31 October 2026 for a 30 June 2026 year end. 31 October 2026 is a Saturday.
Who is affected
Group 1 reporting entities (two of three thresholds: consolidated revenue over $500M, consolidated gross assets over $1B, more than 500 employees, or NGER reporters above the publication threshold) that are not disclosing entities, registered schemes or registrable superannuation entities.
Penalty if missed
Failing to lodge or to comply with the sustainability reporting requirements can lead to ASIC enforcement action under the Corporations Act. See ASIC's sustainability reporting pages for the modified liability provisions that apply in the early years.
Applies to
Group 1 reporting entities that are not disclosing entities, registered schemes or registrable superannuation entities
Prep checklist
- Confirm Group 1 classification and whether you are a disclosing entity
- Finalise the sustainability report and obtain the auditor's report
- Lodge both with ASIC within four months after the end of the financial year (31 October 2026 for a 30 June year end; because that date is a Saturday, lodge early)
On Rules Mate