Group 2 and 3: Your AASB S2 deadline is closer than you think

Summary Your first reporting year opens before your first report is due. Group 2 companies report for financial years commencing on or after 1 July 2026, Group 3 from 1 July 2027. Scope 1 and 2 emissions in that first year are reviewed by an assurance provider, so the data has to be captured from day one of the year.