Australia
AASB S2, under the Corporations Act
- Phased in by sizeGroup 1 has reported since January 2025. Group 2 started with financial years from 1 July 2026. Group 3 follows from 1 July 2027.
- NGER reporters are in scopeIf you report under NGER, you are captured whatever your revenue or headcount.
- What gets disclosedGovernance, strategy, risk management, and metrics and targets, including Scope 1 and 2 emissions from year one and Scope 3 from year two.
- Assurance is phasing inLimited assurance at first, building towards reasonable assurance over the whole climate statement.