Your guide to Australia's climate disclosure laws

Nearly 2,000 companies are in scope for AASB S2 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.
• The latest updates: How the 2026 Whole-of-Government reforms could impact reporting thresholds, assurance requirements, and scope 3 calculations.
• NGER obligations: How NGER reporting works alongside ASRS, and when you can use your NGER inventory to satisfy AASB S2.