您需要瞭解的澳洲新 ASRS 準則

Australia’s sustainability reporting landscape has changed significantly with the introduction of the Australian Sustainability Reporting Standards (ASRS). These standards, issued by the Australian Accounting Standards Board (AASB), are now part of a mandatory disclosure regime that will impact thousands of Australian companies starting in 2025. The ASRS framework aligns with international standards but is tailored to Australia’s legal and regulatory context.

To explore the full standards, you can access them directly from the AASB website: ASRS Standards

What is ASRS?

The ASRS consists of two key documents:

• ASRS S1: General Requirements for Disclosure of Sustainability-related Financial Information (based on IFRS S1)
• ASRS S2: Climate-related Disclosures (based on IFRS S2)

ASRS S2 is mandatory for applicable entities, while ASRS S1 is voluntary during the initial implementation phase. These standards aim to improve the consistency, comparability and trustworthiness of sustainability data, particularly around climate-related risks and opportunities.

Who Does It Apply To?

ASRS will be implemented in phases based on entity size and type. Reporting obligations begin with large entities that meet the following thresholds:

• Group 1 (from 1 January 2025): Entities that meet two of the following criteria – consolidated revenue of $500 million or more, consolidated gross assets of $1 billion or more, and 500 or more employees.
• Group 2 (from 1 July 2026): Entities meeting two of the following – $200 million revenue, $500 million in gross assets, and 250 or more employees.
• Group 3 (from 1 July 2027): Entities with $50 million in revenue, $25 million in assets, and 100 or more employees.

Publicly listed companies, financial institutions, and superannuation funds are prioritised under the rollout, with expectations to provide climate-related disclosures consistent with ASRS S2.

Understanding whether your company is in scope—and when—is critical to preparing early and avoiding compliance gaps. Even companies not immediately captured should consider aligning voluntarily to meet rising stakeholder expectations.

Why ASRS Matters

ASRS represents a shift away from voluntary ESG practices toward formal, regulated sustainability disclosures. These requirements are designed not only to protect investors and stakeholders but also to drive better decision-making within companies. By integrating climate risk into mainstream financial reporting, ASRS enhances transparency, accountability, and long-term resilience.

The framework also brings Australia into closer alignment with international reporting regimes such as the IFRS Sustainability Disclosure Standards, making it easier for multinational entities to report across jurisdictions.

Companies that prepare early will not only meet compliance obligations but also gain a strategic edge by demonstrating proactive climate governance and a commitment to sustainability leadership.

How Speeki Can Help

Speeki offers the tools, structure and expertise to help Australian companies navigate ASRS with confidence. From integrated ESG data management to ASRS-aligned reporting and assurance solutions through Speeki Guardian, we help you stay compliant while building long-term value. Get in touch to see how Speeki can support your next steps in sustainability reporting.