Compliance classifier

Am I a mandatory climate reporter?

Free tool. Answers AASB S2, NGER, and Safeguard Mechanism status from your company size and emissions. Indicative — not a legal opinion.

Save results to your account Read the ASRS guide

Your company

Pick the band that matches your most recent financial year. We use ranges (not exact figures) so you don't have to disclose specifics.

Annual revenue (AUD)

Gross assets (AUD)

Employees (full-time equivalent)

Annual Scope 1 greenhouse gas emissions (tCO2-e, optional)

Used to check NGER corporate-reporter status. The 50,000 tCO2-e threshold applies to Scope 1 only — exclude Scope 2 (purchased electricity) emissions. Leave blank if unknown.

Do you operate a facility emitting more than 100,000 tCO2-e per year?

100kt covered emissions is the Safeguard Mechanism threshold for designated large facilities.

What this tool does

Australian climate-related disclosure now covers three overlapping regimes:

AASB S2 — mandatory climate disclosure for large companies, phased in across three groups based on revenue, gross assets, employees, and NGER status.
NGER — emissions and energy reporting for corporate groups above the 50kt CO2-e or 200TJ thresholds, plus per-facility reporting for facilities above the 25kt or 100TJ thresholds.
Safeguard Mechanism — facility-level baseline and surrender obligation for designated large facilities (covered emissions > 100,000 tCO2-e / year).

This classifier checks all three from your inputs in one pass. Saving the result to your gridIQ compliance profile drives the compliance calendar, climate targets, and Watt AI deadline answers.

Common questions

What is AASB S2?+

AASB S2 Climate-related Disclosures is the Australian standard issued by the AASB requiring large companies to disclose climate-related governance, strategy, risk management, and metrics in their annual financial reports. It is being phased in across three groups based on company size and NGER reporter status.

How are the AASB S2 reporting groups defined?+

A company is in a group when it meets at least two of three thresholds across revenue, gross assets, and employees for that group. Group 1 first reporting period commences on or after 1 January 2025; Group 2 from 1 July 2026; Group 3 from 1 July 2027.

How does NGER reporter status interact with AASB S2 groups?+

Under the legislation, certain NGER reporters are pulled into Group 1 even when they do not meet the financial Group 1 thresholds. The exact NGER-tied criteria require legal interpretation, so this tool flags it as a caveat rather than encoding a hard rule. Verify with your legal advisor.

What is the Safeguard Mechanism threshold?+

A facility is a "designated large facility" under the Safeguard Mechanism when it emits more than 100,000 tonnes CO2-e of covered (Scope 1) emissions in a financial year. Designated facilities have baselines, can surrender ACCUs / SMCs, and have a 31 March surrender deadline.

Is this a legal opinion?+

No. This is an indicative classification based on the public legislative thresholds. It does not constitute legal, accounting, or compliance advice. Confirm your specific position with a qualified adviser before relying on it.

Will my data be saved?+

Not on the public form — the classification runs in your browser and the data is never persisted. If you create a gridIQ account, you can save your inputs and results to your compliance profile so the rest of the platform can use them (compliance calendar, targets, Watt AI).

Indicative classification only. The Australian climate-disclosure framework is evolving; confirm your specific position with a qualified legal or accounting adviser before relying on this result for compliance decisions.