Group 2 is the second cohort under the Australian Sustainability Reporting Standards, reporting for financial years commencing on or after 1 July 2026. It captures mid-sized entities, NGER reporters below the 50,000 t CO₂-e publication threshold, and asset owners.
Registered schemes, registrable superannuation entities (RSEs) and retail CCIVs with value of assets of $5 billion or more are brought in from 1 July 2026 under the asset-owner test in s292A(6) of the Corporations Act. Group 2 disclosure requirements mirror Group 1 — governance, strategy, risk management, and metrics including Scope 1 and Scope 2 emissions.
Entities meeting two of three size thresholds (revenue ≥ $200m, gross assets ≥ $500m, or ≥ 250 employees); NGER reporters below the publication threshold; and registered schemes, RSEs and retail CCIVs with assets ≥ $5bn.
For financial years commencing on or after 1 July 2026.
Yes — registered schemes, RSEs and retail CCIVs with value of assets of $5 billion or more are captured from 1 July 2026 under the s292A(6) asset-owner test.
An entity meeting at least two of: revenue $200m, gross assets $500m, 250 employees; an NGER reporter below the 50,000 t CO₂-e publication threshold; or a $5bn asset owner.
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Source: aasb.gov.au · Verified 2026-05-07. Indicative only — not legal or accounting advice.