Free tool

Climate reporting tier checker

Australian sustainability reporting is phased in across three groups under AASB S2. This tool checks which group you fall into, when your first report is due, when Scope 3 starts, and the assurance pathway.

Last verified: 28 May 2026

Entity scale

Consolidated revenue (AUD M)Consolidated gross assets (AUD M)Employees (FTE)

We are an NGER controlling corporation.We report ≥50,000 tCO₂-e Scope 1 emissions under NGER (high-emitter).We are an asset owner with $5B+ assets under management (super, MIS, etc.).

Out of scope

You are not currently captured by ASRS reporting

Assurance pathway: Voluntary

Why

You are below all ASRS reporting thresholds and not NGER-controlled. Voluntary disclosure remains available.

Next steps

Even if not captured, large customers may require disclosure as Scope 3 supply-chain feed — start tracking emissions.
Pre-build governance documentation in case ASRS scope is later expanded.

Sources

Reference tool — not legal advice. Group thresholds follow Treasury policy as enacted; consult your auditor for the specific application to your group structure.

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