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AASB S2 Reporting Group Checker

Find out whether your business is a Group 1, 2 or 3 mandatory AASB S2 climate reporter under Australian law. Includes the NGER automatic pathway that many businesses miss.

AASB S2 mandatory climate reporting applies to Australian entities that meet size thresholds on a consolidated group basis, or that already lodge NGER reports. Answer all four questions using your consolidated group figures, then check your result. Confirm your status with your legal adviser before relying on this result.

The pathway most businesses miss: NGER registration

If your corporate group already lodges reports under the National Greenhouse and Energy Reporting (NGER) Act, you are automatically a Group 2 AASB S2 reporter from 1 July 2026. This applies regardless of revenue, assets, or employee count. Answer Question 1 carefully.

1 Does your corporate group currently lodge NGER reports with the Clean Energy Regulator?

If you are unsure, check whether your group has an NGER registered corporation or has filed an NGER report in any prior year.

2 Consolidated annual revenue

Use your consolidated group total, not a single entity or subsidiary in isolation.

3 Consolidated gross assets

Gross assets, not net assets. Use consolidated balance sheet total before liabilities.

4 Number of employees

Count all employees across the consolidated group, including full-time, part-time, and casual.

Your likely reporting group

Need help acting on your result?

Whether you are Group 2 with three months to build your reporting foundation, or Group 3 using the time advantage wisely, Aethiro delivers a fixed-fee, end-to-end AASB S2 engagement. On-site. No big-four billing rates.

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Questions about AASB S2 reporting groups

If your corporate group is a registered NGER reporter, you are automatically a Group 2 AASB S2 entity from 1 July 2026. The NGER threshold is lower than the AASB S2 size thresholds, which means many energy-intensive regional businesses in mining services, agriculture, food processing, and logistics are caught via NGER even though they fall below the revenue, asset, or employee size criteria. Check your NGER registration status with the Clean Energy Regulator if you are unsure.
The thresholds apply on a consolidated group basis. If you are part of a larger corporate group (even if your individual entity is small), it is the group's combined revenue, assets, and employee count that determines your reporting group. Many regional businesses that operate as subsidiaries of larger groups are caught at the group level even though the individual entity would not qualify on its own.
For Group 2 entities with a 30 June financial year, the first AASB S2 reporting period runs from 1 July 2026 to 30 June 2027. The first climate disclosure report is due as part of the annual financial report, approximately October 2027. What must be in place before 1 July 2026 is your governance framework, risk committee structure, and data capture systems. Every month of data that is not properly captured from July 2026 cannot be reconstructed when the auditor reviews your disclosure in 2027.
No. This tool gives you an indicative result based on the published ASIC criteria. Group structure, NGER registration history, and specific entity circumstances can affect the outcome. Confirm your mandatory reporting status with your legal adviser before making compliance decisions. The AASB S2 technical requirements are administered by ASIC under the Corporations Act 2001.

Related Tools & Insights

AASB S2 Readiness Self-Check → AASB S2 Group 2 Guide → Scope 3 Grace Period Explained →

Important: information only, not advice

This page provides general information about AASB S2 mandatory climate reporting and operational steps to prepare. It is not legal, financial, accounting, audit, or investment advice. AASB S2 obligations depend on your entity's structure, size, and corporate group. Always confirm your reporting obligations and disclosure approach with your legal advisor, auditor, and accountant. Aethiro Pty Ltd does not provide legal, financial, or assurance services and is not a registered tax or financial adviser.