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The free ASRS readiness check.

Knowing your reporting group is the easy part. In three minutes, see how ready your data, evidence and controls are across the four pillars of AASB S2, Australia's mandatory climate standard, and the one gap that blocks you. Indicative only, nothing to install.

AASB S2 Readiness CheckStart here

Are you checking for yourself, or a client?

This only changes what we suggest at the end.

Indicative only. Based on your responses and current Australian law. This is not legal, financial or compliance advice, and it is not an assurance opinion. Confirm your position with your adviser or auditor. AASB S2 is mandatory for applicable entities. AASB S1 is voluntary.

Inside the module

Audit-ready from the first input to the final disclosure.

SustainQ finds the gaps, assigns the work, connects the evidence and prepares your AASB S2 report, aligned to ISSB IFRS S2. Every disclosure stays traceable to its source, method and owner.

The SustainQ pathway: sources, validation, engines, artefacts, clause map, owners, priority and disclosure, joined in one chain

Turn your phone sideways for a bigger view.

Select any step to see it full size.

No evidence hunt. No year-end scramble. Just an audit-ready report built as the work gets done.

The three reporting groups

You fall into a group once you meet at least two of its three thresholds. Current law under the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024.

Group 1

Large entities

Active now
Financial years beginning on or after 1 January 2025

Thresholds (meet 2 of 3)

Consolidated revenue
$500M+
Consolidated gross assets
$1B+
Employees
500+

Entities meeting at least 2 of the 3 thresholds above.

Group 2

Medium entities

Starting FY26
Financial years beginning on or after 1 July 2026

Thresholds (meet 2 of 3)

Consolidated revenue
$200M+
Consolidated gross assets
$500M+
Employees
250+

Entities meeting at least 2 of the 3 thresholds above.

Group 3

Smaller entities

Starting FY27
Financial years beginning on or after 1 July 2027

Thresholds (meet 2 of 3)

Consolidated revenue
$50M+
Consolidated gross assets
$25M+
Employees
100+

Entities meeting at least 2 of the 3 thresholds above.

Enterprise scrutiny. Mid-market resources.

Many Group 2 and Group 3 companies face mandatory reporting and assurance expectations without enterprise-sized sustainability teams or budgets. SustainQ is designed for that operating gap.

Thresholds in consultation

Changes to the large proprietary company thresholds were proposed as part of the Budget measures and are currently in consultation.