See how Australia’s first AASB S2 reporters are approaching climate-related disclosures. Use the tabs to explore observations from the 30 June 2026 and 31 December 2025 reporting cohorts as market practice continues to evolve.
- 30 June 2026
- 31 December 2025
This 30 June 2026 reporters dashboard presents high-level observations from Group 1 entities with 30 June year-ends as they publish their first AASB S2 climate-related disclosures. This will be updated progressively as more reports are published and analysed.
For deeper insights, keep an eye out for our Early Findings Report (30 June 2026 reporters), coming in September 2026.
Dashboard data last updated: 28 August 2026
This 31 December 2025 reporters dashboard presents high-level observations from 60 Group 1 entities with 31 December year-ends that published AASB S2 climate-related disclosures between February and April 2026.
For deeper insights, download our Early Findings Report (31 December 2026 reporters).
Dashboard data last updated: 1 May 2026
FAST30 report
AASB S2 First Impressions: Early Findings Report (31 December 2025 reporters)
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 us to discuss AASB S2 insights specific to your sector
Our methodology
The dashboard provides data-led information on early disclosure practice from publicly available AASB S2 climate-related disclosures issued by Group 1 entities.
The dashboard is structured by reporting cohort:
- 31 December 2025 reporters: observations from 60 Group 1 entities with 31 December year-ends.
- 30 June 2026 reporters: observations from Group 1 entities with 30 June year-ends, updated as reports are published and analysed.
Downloads
We’ve published the AASB S2 First Impressions: Early Findings Report (31 December 2025 reporters), bringing together early insights from Australia’s first wave of Group 1 entities with 31 December year-ends (FAST30).
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.
AASB S2 First Impressions: Early Findings Report (31 December 2025 reporters)
Early findings from Australia’s first wave of AASB S2 reporters with 31 December year-ends (FAST30).
A companion report for 30 June 2026 reporters will be published in September 2026, providing deeper analysis of observations from the next reporting cohort.
Sustainability reporting webinars
- May 2026
- November 2025
- May 2025
- October 2024
- February 2024
- October 2023
Australian Sustainability Reporting Standards - AASB S2 Observations from first year of reporting
The sixth in our series of webinars on the evolution and implementation of Australian sustainability standards was held on 28 May 2026.
We explored key observations, emerging practices and lessons learned from the first wave of reporting under AASB S2. In addition, we highlighted recent regulatory and technical developments and provided an update on early assurance experiences.
This webinar focused on helping organisations reflect on first year learnings and strengthen their approach to sustainability reporting in future periods.
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.
Looking for sector-specific insights?
Contact KPMG Australia’s ESG Reporting & Assurance team to explore tailored benchmarks and analysis based on the data points most relevant to your organisation.
Meet the team
- Adrian King
- Julia Bilyanska
- Daniel Camilleri
- Peter Trace
- Mark Spicer
- Dr Nick Moffatt
- Sarah Newman
- Duncan Stevens
