What will your first sustainability report need?
Group 2 entities must report under AASB S2, Australia’s climate-related disclosure standard, for financial years starting on or after 1 July 2026. With a 30 June year end, your first reporting year has already started and runs to June 2027.
Your sustainability report will need to disclose your organisation’s material climate-related risks and opportunities, and how you govern, plan for and manage them. It will also need to include your greenhouse gas emissions and other climate-related metrics and targets and show how your organisation might be affected under at least two possible future climate scenarios. Your directors will then need to sign a declaration on whether the report meets the requirements.
This webinar gives you practical guidance to understand what your first report needs, check whether your organisation is in Group 2, and plan the months ahead. If you’re already reporting, you’ll come away knowing how to strengthen your next report.
What we’ll cover:
- What Group 2 sustainability reporting requires
- Who falls into Group 2, including the size thresholds and other ways organisations can be included
- What to have in place before June 2027
- What organisations that have already reported would do differently
- How Moore Australia can support your sustainability reporting and advisory needs
