Australia / Tools / AASB S2 group checker — am I Group 1, 2 or 3?
AASB S2 group checker — am I Group 1, 2 or 3?
Mandatory climate reporting phases in by size. The section 292A two-of-three test on consolidated revenue, gross assets and headcount decides which group you are in and when you start.
| You enter | consolidated revenue, gross assets and headcount — the entity plus anything it controls. |
|---|---|
| It applies | the section 292A two-of-three test that decides which mandatory climate-reporting group you fall into. |
| You get | your group and the financial year the obligation starts, plus the short-form route if you are Group 3. |
Enter consolidated figures — the entity plus anything it controls, per section 292A.
Enter your consolidated figures to see the group.
An estimate, not a quote. Your directors and registered agent produces the figure that actually applies to you — check there before you rely on a number. Orientation only — the test runs on consolidated statutory figures for the financial year, and consolidation scope is an accounting judgement.
One moving part worth knowing
A live government proposal would lift the large-proprietary thresholds and shrink the Group 3 cohort. Your directors and registered agent make the call; we prepare the file they make it from.
The figures behind this tool, with their sources and verification dates: the companion guide. When the statute or schedule changes, the guide and the tool move together.