ASRS
ASRS
- September 18, 2026
- Northmore Gordon
Australian Sustainability Reporting Standards (ASRS) – Australia’s mandatory climate-related financial reporting rules started on 1 January 2025 and are being phased in across three reporting groups.
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Australia
1300 854 561 (Advisory)
1300 878 500 (Certificates)
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Melbourne
VIC 3000
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What does ASRS stand for?
ASRS stands for Australian Sustainability Reporting Standards.
When did Australia's ASRS climate-related financial reporting rules start?
Australia's mandatory climate-related financial reporting rules under ASRS started on 1 January 2025.
How is ASRS being phased in?
ASRS is being phased in across three reporting groups (cohorts).
What are the financial-year start dates for the mandatory ASRS reporting cohorts?
Mandatory ASRS reporting cohorts begin for financial years starting on or after 1 January 2025, 1 July 2026, and 1 July 2027.
What determines whether an organization must comply with ASRS reporting?
Applicability is determined by ASIC guidance linking sustainability-reporting duties to Chapter 2M financial-reporting obligations, applicable corporate-size, emissions or assets tests, and the specific financial-year starts when mandatory reporting cohorts begin.
Is ASRS reporting mandatory for all Australian organizations?
No, ASRS reporting is not mandatory for all Australian organizations; it depends on an organization's specific circumstances against applicable tests and financial-year requirements.
Can an organization assume it must report under ASRS just because of its sector or interest in net zero goals?
No, organizations should not assume mandatory ASRS reporting based solely on company sector or industry name, interest in net zero objectives, or size or prominence—each organization must assess its specific circumstances against the applicable tests and financial-year requirements.
What financial-reporting obligations is ASRS linked to?
ASRS is linked to Chapter 2M financial-reporting obligations via ASIC guidance connecting sustainability-reporting duties to these requirements.
