Free tool
Climate reporting tier checker
Last verified: 28 May 2026
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.
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
Download this result
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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