AASB S2: Early insights from Australia’s first mandatory climate disclosures

This report brings together early insights from Australia’s FAST 30 Group 1 entities, representing the first wave of AASB S2 climate related disclosures released during February and early March 2026.

The 31 December 2025 reporting cycle represents the first wave of mandatory AASB S2 reporting in Australia. Early reporters highlight a focus on robust practices and compliance, particularly in governance and the integration of climate in risk management, signalling first-year efforts on establishing a base report ahead of deeper strategic and quantitative maturity. All assurance opinions to date have been unmodified, however, enhancements to reporting will be required to achieve unmodified...

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Authors: Adrian King

Published Date: 24 March 2026