AASB S2 Climate Reporting Readiness Check
Score your business against Australia's mandatory climate reporting requirements in 3 minutes. 12 questions across AASB S2 reporting readiness and Scope 3 supply chain pressure. Instant score, gap analysis, and a clear next step. For Group 1, 2 and 3 reporters, and the SMEs in their supply chain.
Why this AASB S2 readiness check matters now
AASB S2 is Australia's mandatory climate reporting standard, modelled on IFRS S2 and embedded in the Corporations Act 2001. It requires in-scope entities to disclose climate-related governance, strategy, risk management, and metrics, including Scope 1, Scope 2 and material Scope 3 emissions, alongside their financial reports.
Group 1 reporters (largest entities) began reporting from 1 January 2025. Group 2 reporters must collect data from 1 July 2026, with first sustainability reports due 31 October 2027 (assuming a June year-end). Group 3 follows from 1 July 2027. Beyond the in-scope entities themselves, every supplier feeding a Group 1 or Group 2 customer is now exposed to Scope 3 supply chain data requests.
This 12-question readiness check covers the operational areas the standard expects to see in place: board oversight, executive ownership, reporting boundary, GHG inventory, data systems, scenario analysis, and Scope 3 supply chain readiness.
Your answers at a glance
Want a personalised PDF action plan?
We will email you a 1-page action plan based on your answers. No obligation, no spam, no follow-up call unless you ask for one.
About this AASB S2 readiness check
How the tool works, how to read your score, and what to do next.
How does this AASB S2 readiness check score my business?
The check has 12 questions split across two sections. Each answer scores 0 (no), 1 (unsure or partial), or 2 (yes, documented). The maximum is 24 points. Section 1 (reporting readiness) is worth 14 points; Section 2 (Scope 3 and supply chain pressure) is worth 10.
Below 9 is Early Stage, 9 to 16 is Building, 17 to 24 is Disclosure-Ready. The score is indicative, not an audit opinion. Use it to focus where to act first, then book a call for a verified gap analysis against the AASB S2 standard.
Should I take this readiness check or the AASB S2 Reporting Group Checker first?
Different questions, both useful. The AASB S2 Reporting Group Checker answers do I have to report, by classifying your business into Group 1, 2 or 3 against the size thresholds and the NGER automatic pathway. Take it first if you have not yet confirmed your reporting obligation.
This readiness check answers how ready am I, regardless of whether you are a direct reporter or a supplier feeling Scope 3 pressure from your customers.
Why is the readiness check split into two sections?
Section 1 covers the internal building blocks AASB S2 expects: governance, executive ownership, reporting boundary, GHG inventory across Scope 1, 2 and 3, data systems, project timeline, and scenario analysis. These are the items an external assurer will look for.
Section 2 covers commercial readiness for Scope 3 supply chain pressure: are your customers asking for emissions data, do you know which of them will require it, and could you respond today. SMEs supplying Group 1 or Group 2 entities often score low on Section 1 but face urgent pressure in Section 2, which is its own readiness gap.
I scored Early Stage. Is there still time to be AASB S2 ready?
Yes, but the runway is shrinking. A business starting from zero typically needs 12 to 18 months to build the inventory, governance, and data systems behind a defensible AASB S2 disclosure. SMEs facing a customer Scope 3 questionnaire have less time, often weeks rather than months.
The fastest first step is a Scope 1 and 2 baseline, since this anchors every later disclosure. A 30-minute call lets us map your first three actions based on your specific score breakdown.
What is the most common gap businesses fail on in this readiness check?
Two gaps appear consistently. First, no documented executive owner for climate disclosure, with responsibility informally shared between the CFO, ops, and a sustainability lead. Second, emissions data scattered across spreadsheets, fuel cards, and electricity bills with no single source of truth. Both fail under limited assurance, both are cheap to fix once identified, and both are why a self-check before commissioning paid work is worth the three minutes.
Are my readiness check answers stored or shared with anyone?
Your answers stay in your browser only. Nothing is sent to Aethiro unless you choose to submit the optional email form for a personalised PDF action plan. If you do submit, your name, business, email, score, and answer pattern are transmitted through our secure form provider. Aethiro does not sell or share your data. Full detail in the Privacy Policy.
Looking for the technical detail of AASB S2 itself, the Group 1, 2, 3 thresholds, the Scope 3 grace period, or what limited assurance means? Read our AASB S2 Group 2 guide, the Scope 3 grace period explainer, or use the AASB S2 Group Checker.
Need a clearer view than a self-check can give?
Book a free 30-minute call. We will tell you straight what AASB S2 means for your specific business, and what to do first.