Your guide to Australia's climate disclosure laws

Nearly 2,000 companies are in scope for ASRS and NGER. Get the details on who needs to report, what's required, and how to stay compliant.

What's inside:

• Scope and timelines. Which companies fall into Groups 1, 2, and 3 under AASB S2, and when each group's reporting kicks in.
• Disclosure requirements. What you need to report across governance, strategy, risk management, and emissions (Scopes 1, 2, and 3), plus available reliefs.
• NGER obligations. How NGER reporting works alongside ASRS, and when you can use your NGER inventory to satisfy AASB S2.
• Enforcement and penalties. What ASIC is watching for, including fines up to A$15 million or 10% of annual turnover.