Home / AASB S2

AASB S2 climate report from your own numbers

AASB S2 is Australia's climate-related disclosure standard, aligned with IFRS S2. GreenReporting takes your emissions, financials and risk inputs and produces a report with the carbon liability, scenarios and draft disclosures worked out.

Reports are built from the data you supply. They are not assurance or advice.

Read a sample

The full sample report shows every section, from the carbon cost to the disclosures, for an illustrative company.

AASB S2: what we know

Checked 14 October 2026. Not legal advice. Confirm dates with the regulator before you rely on them.

Status
Mandatory for entities in the phased reporting groups. Which group you are in is assessed at the consolidated group level.
First reports
Group 1 entities with a 30 June year end report for 2025/26, lodged with ASIC alongside the annual financial report, around September to October 2026.
Emissions
Scope 1 and 2 are required from the start. Scope 3 is required from year two.
Assurance and sign-off
Assurance is phased in, and directors must declare that the report complies.

Sources: Ramboll, AASB S2 steps

What the report covers

Four pillars

Governance, strategy, risk management, and metrics and targets disclosures.

Scenario analysis

A 1.5°C and a 3°C comparison with the financial effect of each.

Carbon cost

What your emissions cost over the planning horizon, worked year by year. Try the calculator.

AASB S2 questions

Is AASB S2 mandatory?

Yes for entities in the phased reporting groups. Check which group you are in and when your first report is due, and confirm with ASIC and your advisers.

Does the report cover scenario analysis?

Yes. It compares a 1.5°C and a 3°C scenario and shows the financial effect of each.

Is the report assured or audited?

No. It is generated from the data you enter. It does not replace the assurance AASB S2 requires.

Enter your numbers and see your own report

Preview every step of the wizard without a card.

Open the wizard

We only store what you submit, such as your email or survey answers, using Supabase. No tracking or advertising cookies are used. See the privacy policy.