AASB S2 – Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures . …

Auditor – the audit firm, audit company or individual auditor of the entity for the purposes of Chapter 2M of the Act. …

Group 1 entities – in this standard:  i. entities to which paragraph 1707B(1)(a) of the Act applies; and  ii. entities that apply paragraph 1707DA(1) of the Act for the first time for a year commencing on or after 1 January 2025 but on or before 30 June …

Group 2 entities – in this standard:  i. entities to which paragraph 1707B(1)(b) of the Act applies (other than an entity to which the definition of 'Group 1 entities' in this standard applies);  ii. entities that apply paragraph 1707DA(1) of the Act for …

Group 3 entities – in this standard:  i. entities to which paragraph 1707B(1)(c) of the Act applies (other than an entity to which the definition of 'Group 1 entities' or 'Group 2 entities' in this standard applies);  ii. entities that apply paragraph …

First year of reporting – the first financial year commencing:  For Group 1 entities – from 1 January 2025 to 30 June 2026;  For Group 2 entities – 1 July 2026 to 30 June 2027;  For Group 3 entities – 1 July 2027 to 30 June …

Second year of reporting – the first financial year commencing:  For Group 1 entities – 1 July 2026 to 30 June 2027;  For Group 2 entities – 1 July 2027 to 30 June 2028;  For Group 3 entities – 1 July 2028 to 30 June …

Third year of reporting – the first financial year commencing; For Group 1 entities – 1 July 2027 to 30 June 2028; For Group 2 entities – 1 July 2028 to 30 June 2029; For Group 3 entities – 1 July 2029 to 30 June …

Fourth year of reporting – the first financial year commencing on or after: For Group 1 entities – 1 July 2028; For Group 2 entities – 1 July 2029; For Group 3 entities – 1 July …

Sustainability Report – A sustainability report required under section 292A of the Act (see section 9 of the Act).  …