Ecopedia · Climate reporting · Tool

Climate reporting threshold checker

Enter your organisation's size and emissions to see which AASB S2 group it falls into, when its first sustainability report is due, and whether NGER or the Safeguard Mechanism apply.

Elizabeth Vasiuta
Elizabeth VasiutaEcologist
Updated Screening tool, not legal advice
1 · Entity
Does the entity prepare an annual financial report under Chapter 2M of the Corporations Act?

Usually yes for listed and unlisted public companies, large proprietary companies, registered schemes and super funds. Usually no for sole traders, partnerships and small proprietary companies.

Entity type
2 · Size (consolidated, end of financial year)
A$million
A$million
people
3 · Emissions and energy (optional)

Leave blank if unknown. Scope 1 + 2, Australian operations, financial year.

kt CO₂-e
TJ
TJ
kt CO₂-e
TJ
kt CO₂-e
Result

How the groups work

An entity is only in scope if it already prepares a financial report under Chapter 2M of the Corporations Act. It then falls into the earliest group whose criteria it meets, and starts reporting with its first financial year beginning on or after that group's start date.

GroupSize test (2 of 3)Other criteriaFY starting on or after
Group 1Revenue $500m · assets $1bn · 500 employeesNGER reporters above the publication threshold (50 kt CO₂-e)1 Jan 2025
Group 2Revenue $200m · assets $500m · 250 employeesAll other NGER reporters · asset owners with $5bn+ assets1 Jul 2026
Group 3Revenue $50m · assets $25m · 100 employeesNone1 Jul 2027

Group 3 entities that have no material climate-related risks or opportunities can lodge a statement saying so, with an explanation, instead of full climate disclosures.

Limits of this toolThis is a screening tool. Thresholds sit at their boundaries ("or more" or "above") as set out in the Corporations Act, and employee numbers follow the Act's counting rules. Group membership is tested every year, so a growing company can move into an earlier group. Confirm your position with ASIC's guidance or a qualified adviser.

Read next

Climate reporting for small business · Climate reporting for large business

Sources

  1. ASIC, Sustainability reporting educational modules: Module 1, Unit 2 (who must report)
  2. ASIC, Regulatory Guide 280: Sustainability reporting
  3. Clean Energy Regulator, NGER thresholds
  4. Clean Energy Regulator, Safeguard Mechanism
  5. Accounting Times, Proposed 2026 budget reforms and climate disclosure thresholds

General information only, not legal or financial advice. Nothing you enter leaves your browser.