AASB S2 Reporting Timeline Generator
Group 2 mandatory climate reporting has started for financial years beginning on or after 1 July 2026. That has not changed. Group 3 is due for financial years beginning on or after 1 July 2027 under the rules currently in force. In October 2026 Treasury released draft regulations to lift the large proprietary company thresholds to $100 million revenue and $50 million assets. If made, many private companies between $50 million and $100 million revenue may no longer need a sustainability report. The draft is not law yet. Pick a group and year-end to see the dates that follow the current rules. Those dates are indicative, not a determination of your legal obligations. This is general information, not legal or financial advice. References: Treasury, the exposure draft (consultation closed 2 November 2026), and ASIC.
Not sure which group? Use the free AASB S2 Group Checker first. That checker also uses the current thresholds and is indicative only.
Proposed change: Treasury exposure draft (Oct 2026) would raise proprietary company thresholds to $100m revenue / $50m assets from FY beginning 1 July 2027. Not yet law — results use current thresholds and are indicative only, not a determination of your legal obligations.
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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.