The AASB S2 sustainability report must be lodged with ASIC after the end of the financial year. Disclosing entities, registered schemes and registrable superannuation entities lodge within three months of financial year end; all other reporting entities lodge within four months.
For an entity with a 30 June financial year end, that means a lodgement date of 30 September (three months) or 31 October (four months). The deadline recurs annually once an entity is captured by AASB S2.
That obligation only begins once your group is first captured by AASB S2. The first reporting periods commence on or after 1 January 2025 for Group 1, 1 July 2026 for Group 2 and 1 July 2027 for Group 3, and the first report is due three to four months after that first period ends. For a 30 June financial year end the first lodgement is therefore 31 October 2026 for Group 1, 31 October 2027 for Group 2 and 31 October 2028 for Group 3 (four months), or 30 September of the same year for three-month entities. A Group 2 or Group 3 entity does not lodge in October 2026.
Every entity required to prepare an AASB S2 sustainability report (Groups 1, 2 and 3, and $5bn asset owners).
Within 3 months of financial year end for disclosing entities, registered schemes and RSEs; within 4 months for other reporting entities (RG 280.7).
30 September (3 months) or 31 October (4 months) depending on the entity type.
No. The lodgement deadline applies only once your group is captured by AASB S2. First reporting periods commence 1 January 2025 for Group 1, 1 July 2026 for Group 2 and 1 July 2027 for Group 3. For a 30 June financial year end the first sustainability report is due 31 October 2026 for Group 1, 31 October 2027 for Group 2 and 31 October 2028 for Group 3 (four months after the period ends), or 30 September of the same year for three-month entities.
Not sure whether this deadline applies to you? Run the free classifier to see your AASB S2, NGER and Safeguard position, then track every deadline automatically.
Source: download.asic.gov.au · Verified 2026-05-31. Indicative only — not legal or accounting advice.