Mandatory climate reporting, AASB S2 and disclosure
AASB S2, TCFD, and Australian Sustainability Reporting Standards guidance. Group 1, Group 2, and Group 3 thresholds, Scope 3 phasing, and assurance obligations.
Mandatory climate reporting depends on more than company size. Chapter 2M financial reporting status, consolidated thresholds, the NGER pathway, financial year dates and entity type can all affect the result. These guides explain the requirements in plain English and separate direct legal obligations from supplier data requests.
Use the AASB S2 Group Checker for an indicative classification, then confirm it with your legal or accounting adviser. If your reporting group is known, the Readiness Self-Check identifies practical gaps in governance, emissions data, climate risk and assurance preparation.
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