Am I in scope?
Find your reporting group in 20 seconds
Answer four questions about your business at year end. An entity falls into a group when it meets at least two of the three size thresholds.
Reporting periods startingSource: AASB
Group 1on or after 1 Jan 2025
Group 2 · now in scopeon or after 1 Jul 2026
Group 3on or after 1 Jul 2027
Your likely group
Not yet
Below the Group 3 thresholds
You're unlikely to be required to report under AASB S2 today, but large customers and lenders may still ask for your emissions data.
Talk to us about your result → Indicative only. Thresholds from the AASB's overview of Australian Sustainability Reporting Standards, for entities that lodge financial reports under Chapter 2M of the Corporations Act. NGER reporters at or above the publication threshold are in Group 1; other NGER reporters are in Group 2. Asset owner rules add further detail. We'll confirm your position on the first call.