Scope 3 emissions disclosure (AASB S2 + voluntary)
Scope 3 emissions become mandatory year 2 of ASRS reporting (varies by Group).
highupcomingannual
Who must comply
ASRS Group 1+2+3 reporters + suppliers under pressure to disclose.
What triggers it
Group reporting onset + supply chain Scope 3 mapping.
When due
Per ASRS phase-in.
Evidence required
Scope 3 inventory; supplier data + survey results; calculation methodology.
Max penalty
Same regime as broader ASRS climate disclosure obligations
Summary
AASB S2 mandates Scope 3 disclosure from year 2 of reporting per Group. Categories per GHG Protocol. Supply chain pressure from Group 1 + 2 reporters creates de facto Scope 3 reporting obligation on SMB suppliers.
Enforced by
Source legislation
Topics
climatescope-3supply-chain
Source: https://aasb.gov.au. Rules Mate is not a law firm. Always verify against the live regulator source before acting.