Data reflects entity disclosures published as of: 11 March 2026 (updated regularly)
DISCLAIMER: This dashboard contains data based on publicly available information and third-party sources at the time of analysis. KPMG has not independently verified the information obtained from public and third-party sources. KPMG provides no representation or warranty regarding the accuracy, completeness or reliability of third-party information and data.
Contact KPMG Australia’s ESG Reporting & Assurance team
Learn what these patterns mean for your business’ reporting, assurance scope, or readiness.
Our methodology
The dashboard above provides regular, data-led information on early disclosure practice from publicly available AASB S2 climate-related disclosures issued by Group 1 entities with 31 December year‑ends, as of the date shown above.
- The metrics presented reflect counts, proportions, or simple averages derived directly from each disclosure. They are intended to illustrate emerging reporting practices rather than completeness, quality, or compliance.
- Data is updated regularly, using the most recent reports available at each update cycle.
- Emissions figures are shown as disclosed by entities; Scope 3 data reflects voluntary reporting only.
- Assurance indicators represent the extent of assurance coverage reported, not the depth or methodology applied.
- Climate‑related risk and opportunity metrics represent items identified by entities in their published disclosures.
- No rankings or qualitative assessments are generated for the dashboard.
Our AASB S2 First Impressions: Early Findings Report – now available
We’ve published the AASB S2 First Impressions: Early Findings report, bringing 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 report highlights emerging practices and areas of divergence across governance, strategy, climate‑related risks and opportunities, emissions and targets, and assurance, providing a practical, board‑relevant reference point on how first‑wave AASB S2 reporting is taking shape.
The Early Findings report complements the insights dashboard above, which will continue to be updated as additional AASB S2 disclosures are published throughout the reporting season.
AASB S2 First Impressions: Early Findings Report
Early findings from the first wave of AASB S2 sustainability reporters in Australia (FAST30).
Sustainability reporting webinars
- November 2025
- May 2025
- October 2024
- February 2024
- October 2023
Australian Sustainability Reporting Standards – Climate-related disclosures
The fifth in our series of webinars on the evolution of global and Australian sustainability standards was held on 26 November 2025.
We discussed and provided an update on AASB S2 Climate-related disclosures (AASB S2), the related assurance requirements and ASIC’s latest releases on the sustainability reporting regime. Importantly, we discussed recent activities being undertaken by our clients and practical implementation challenges and interpretations that are being adopted.
Sustainability Reporting in Australia – In the first year for reporting
We discussed and provided an update on the first Australian Sustainability Reporting Standards (AASB S1 and AASB S2), provided an update on the finalised assurance roadmap, and reflected on key lessons learned to date and where we are seeing implementation challenges.
Sustainability Reporting in Australia – Are you ready?
We looked at the first Australian Sustainability Reporting Standards (AASB S1 and AASB S2), provided an update on assurance activities, and reflected on key lessons learned to date.
Sustainability Reporting in Australia – Coming closer
We outlined the key implications of Treasury’s Final Policy position for climate-related disclosures, which came out in January 2024 prior to the passage of legislation through Parliament, and shared key observations forming the work we are doing with our clients who are leaning into the practical aspects of preparing for the upcoming climate focused legislation in Australia.
To receive the recording for this webinar, please contact KPMG's climate change & sustainability specialists.
ISSB Sustainability Standards in Australia
We shared an overview of the developments in international sustainability reporting standards, including an introduction to the first two ISSB Sustainability Disclosure Standards, discussed the implications of the Treasury proposals for Australian entities, and proposed a roadmap of activities to consider as you prepare to report.
To receive the recording for this webinar, please contact KPMG's climate change & sustainability specialists.
Get in touch
To discuss deeper insights and what these patterns mean for your reporting, assurance scope, or readiness, please contact the KPMG Australia ESG Reporting & Assurance team.
- Adrian King
- Julia Bilyanska
- Daniel Camilleri
- Peter Trace
- Mark Spicer
- Dr Nick Moffatt
- Sarah Newman
- Duncan Stevens
